Le concept du bilanBILAN
Ce que j’ai Ce que je dois
BILAN
J’ai = actif Je dois = passif
Bien immobilier
Voiture
Meubles
Equipement
Epargne
Argent en poche
Hypothèque
Prêt voi...
BILAN
ACTIF PASSIF
Bien imm. 100
Voiture
10
Meubles 30
Equipement 20
Epargne 10
Cash 5
Somme 175
Prêt hypo 65
Prêt voiture...
BILAN
ACTIFS PASSIF
Maison 100
Voiture
10
Meubles 30
Equipement 20
Epargne 10
Cash 5
Total 175
Valeur Nette 80
Emprunt hyp...
BILAN Le concept du bilan
Actif = Passif + Valeur nette
QUID des revenus et dépenses?
Revenus 1000
- Hypothèque 300
- Frais voiture 50
- Frais chauffage, électricité… 100
- Dépenses diverses 100
- Impôts 400
...
The charges to the P & L
Net Result
Lecomptederésultat
Other
operational
income
Marge
brute
Valeur
ajoutée
Profit
brute
op...
P & P N-1 EURO N
Chiffre d’affaires (1)
Achats
- Inventaire
= Coûts de production (2)
Marge brute (3)=(1)-(2)
+ Autres rev...
ACTIF PASSIF
BILAN
Compte de RESULTAT
CHARGES REVENUS
Le bilan d’une banque
ACTIF PASSIF
BILAN
Ce que la banque
« possède »
Ce que la banque
« doit »
Exemple :
Le bilan à la fondation de la société
Actif Passif
Actif court terme Fonds propres
La philosophie de la compta e...
Comptabilité en partie double
PASSIF
Augmente
= DEBIT
ACTIF
Partiedouble
La comptabilité en partie double
ACTIF PASSIF
Augmente
= CREDIT
Partiedouble
La comptabilité en partie double
Cash
Fonds
propres
ACTIF PASSIF
Partiedouble
La comptabilité en partie double
Cte de Résultat (Cte de P&P)
Partiedouble
Les conventions de la partie doublePartiedouble
Comptes de l’actif
D
Augmentation Diminution
Comptes du passif
Diminution ...
comptabilité en partie doubleLebilan
MATERIEL
FOURNISSEUR
La société achète du matériel pour 50 (htva)
ACTIF PASSIF
CAPITA...
comptabilité en partie doubleLebilan
FOURNISSEUR
La société achète du matériel pour 50 (htva)
ACTIF PASSIF
CAPITAL
CAISSE
...
comptabilité en partie doubleLebilan
FOURNISSEUR
La société achète du matériel pour 50 (htva)
ACTIF PASSIF
CAPITAL
CAISSE
...
comptabilité en partie doubleLebilan
CAPITAL
La société revend du matériel pour 60 (htva)
CAISSE Cpte de RESULTATS
CLIENT
...
comptabilité en partie doubleLebilan
CAPITAL
La société revend du matériel pour 60 (htva)
CAISSE
CLIENT
ACTIF PASSIF
(3)
(...
comptabilité en partie doubleLebilan
CAPITAL
La société revend du matériel pour 60 (htva)
CAISSE
CLIENT
ACTIF PASSIF
(3)
(...
Lesfluxfinanciers Le bilan
EURO
Date de début
Date de fin
01/01/N-1
31/12/N-1
01/01/N
31/12/N
ACTIF
Immobilisés
Stocks
Réa...
Lesfluxfinanciers (2) compte de résultats
EURO
Date de début
Date de fin
01/01/N-1
31/12/N-1
01/01/N
31/12/N
Chiffre d'aff...
EXCEDENT BRUT
D’EXPLOITATION
+ 496
CASH
IN
OUT
Var BFR+ Prov Red.Val
956+51=1007
= financement du cycle
d’exploitation
Inv...
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La comptabilité en partie double

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La comptabilité en partie double

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  • The following slides are an illustration of what was stated in relation to the EVALUATION OF ASSETS and the impact on the NET WORTH
  • This is quite a remarkable slide
    It shows the P & L statement in a different manner
    Look at all this hard work and what is finally left over after taxes
    FOR OUR DEALER LESS THAN 1% OF HIS TURNOVER IS LEFT FOR HIM
    Now we should really company to what is left over with his initial investment
    The return on investment for our car dealer is about 12 to 15 %, in other words it is still worth being a car dealer
    Below 7% he better puts his money to fruition somewhere else and enjoy himself rather than working as hard as he is doing
  • As you can see the Income statement also called the Profit & Loss Account is structured in 4 parts to show income and charges as a result of
    Operations
    Exceptional items (for instance head quarters have been sold)
    The results (positive or negative) of the investments made by the company
    The financial cost and taxes
    The purpose to structure a P & L that way is to make comparison possible and show if the money is coming from operations or anything else
    As you can see the P & L has its own vocabulary
    Turnover – cost of goods sold = GROS MARGIN
    GROS MARGIN + OTHER BUSINESS RELATED INCOME = INCOME FROM OPERATIONS
    INCOME FROM OPERATIONS – GOODS AND SERVICES = ADDED VALUE
    ADDED VALUE – PERSONNEL EXPENSE & OTHER OPERATIONAL EXPENSES = GROS OPERATION INCOME
    GROS OPERATING INCOME +/- EXCEPTIONAL ITEMS = EBITDA (Earnings before interest and taxes and before depreciation and amortisation)
    EBITDA – AMORTISATION & DEPRECIATIONS & PROVISIONS = EBIT (Earnings before interest and taxes)
    EBIT – INTEREST AND TAXES = NET PROFIT
    You have to get used to both the terminology and the lay-out
  • Participants should be in a position to put on paper the basics of a balance sheet of a bank
    I WOULD SUGGEST ANOTHER EXERCISE HERE ON DEBITS AND CREDITS
    THEY FOLLOW THE SAME CONVENTION AS EARLIER BUT A BANKER THINKS DIFFERENTLY THAN HIS CUSTOMER DUE TO THE FACT THAT WHAT REPRESENTS AN ASSET FOR A CUSTOMER IS A LIABILITY FOR A BANK
    When a person puts money in his or her account that person increases his or her assets held at the bank
    That same transaction for the bank means that the indebtedness from the bank towards the customer increases
    The bank will consider that the money of the customer is a liability
    When a liability account increases we talk about a CREDIT
    Therefore the banker will say to the customer that the account has been credited
    When a bank pays by means of the account a telephone bill, this means that the LIABILITY TOWARDS THE CUSTOMER DERCREASES this means a DEBIT
    The bank does not think differently than the customer it is just that what the customer puts on his balance sheet as an asset is put on the banker’s balance sheet as a liability and the other way around
    When a customer borrows money from the bank this borrowed money is a liability for the customer and an asset for the bank!
    When a bank extends a loan this means an asset account that is increased thus a DEBIT and for instance a CREDIT to the treasury account
    The key accounts of the balance sheet of a bank are shown on the next slide
    Their source is the CSSF and the figures are aggregated figures for the Luxembourg banking system
    Source www.cssf.lu
  • Say we put 100 on the table to start a NEW COMPANY without taking into account notary expenses and other expenses we would have 100 as an asset of the newly founded company and 100 as a liability towards the shareholders
    The asset total would be 100 and the liability total would be 100
    In other words the asset of the company is 100% financed by the shareholders
    A share is a portion of the capital
    Say we would be 10 shareholders of the new company with an incorporated capital of 100 it would mean that each shareholder would hold 1/10 or 10
    As soon as the company starts his life the assets and the liabilities will vary and the net worth (the difference between the assets and the liabilities) will move upwards or downwards
  • THIS IS THE WAY IT IS DONE
    WHEN A ASSET ITEM INCREASES IT MEANS A DEBIT
    Say you get a 500 bill that you have to put into your « petty cash » (cash on hand – it is always an asset item in opposition to treasury which is a broader concept and can be either positive or negative) – this would mean an accounting entry which would start as
    DEBIT PETTY CASH 500
    CREDIT…..500
    What you HAVE is an ASSET and when it INCREASES we talk about a DEBIT
  • What we OWE is a LIABILITY and when it INCREASES we talk about a CREDIT
    Debits and credits are conventions and allow for the double entry concept and for the balance of a balance sheet
    Example : My telephone bill of 150 comes in – this means that I have A LIABILITY which INCREASES this means that the accounting entry will be
    DEBIT ……150
    CREDIT ELECTRICITY SUPPLIER 150
    We will see later what we credit and debit and how
    As stated there is often a confusion due to the bank terminology whereby the bank considers that your asset is its liability
    So when YOUR MONEY IN YOUR BANK ACCOUNT INCREASES IT MEANS AN INCREASE OF THE LIABILITY OF THE BANK TOWARDS YOURSELF AND THEREFORE THE BANK TALKS ABOUT THE FACT THAT YOUR EXTRA MONEY MEANS FOR THEM A CREDIT TO YOUR ACCOUNT HELD WITH THEM
    But let us forget about banks for now and think like an entrepreneur or a private citizen
    Summary
    When an asset account increases the convention is that we DEBIT
    Wen a liability account increases the convention is that we CREDIT
    IN fact, the only thing you need to remember is the first sentence and the fact it is the opposite for the liability accounts
    It is therefore essential to know if an account is a asset or liability account
    We have general agreed standards for that like in Belgium we habe a Belgian Accounting Plan or a GAAP general accepted accounting practice and each account has a specific number
    For instance the 1… accounts are for equity and reserves,; the 6 ….. Accounts are for charges and the 7….. For revenues and so on
    The balance sheet of the EIB is based on the IFRS schedule or the International Financial Reporting Standards
    Those standards gain universal acceptance and even the USA is leaning towards the use of these standards
    It is not an academic issue as the companies quoted on various stock exchanges have to publish their balance sheet according to different schedules which represent quite an expense
    The need for a universal lay out and structure is quite obvious
  • The first accounting entry for a new company would be (not taking into account expenses, notary cost)
    DEBIT PETTY CASH or BANK ACCOUNT100
    CREDIT EQUITY or DUE TO SHAREHOLDERS100
    It balances and we have a debit and a credit
    You will notice that you always need the two (a debit AND a credit) and that it is ESSENTIAL to ask yourself if you deal with an ASSET ACCOUNT or a LIABILITY ACCOUNT which is increasing or decreasing
    Let us look at a few examples and after that we will have an exercise or two to get it into the fingers
  • This slide explains BEFORE the example and the exercise that it is a CONVENTION FOR THE REVENUE ACCOUNT OR ALSO CALLED THE PROFIT AND LOSS ACCOUNT TO DEBIT FOR A CHARGE
    CREDIT FOR A REVENUE
    Example – the payment of a telephone bill would be considered as a charge and would mean a DEBIT to the P&L Account
    Example – the payment by a customer you invoiced would be considered as an income and would mean a CREDIT to the P&L Account
  • La comptabilité en partie double

    1. 1. Le concept du bilanBILAN Ce que j’ai Ce que je dois
    2. 2. BILAN J’ai = actif Je dois = passif Bien immobilier Voiture Meubles Equipement Epargne Argent en poche Hypothèque Prêt voiture Prêt équipement Factures Compte en rouge Le concept du bilan
    3. 3. BILAN ACTIF PASSIF Bien imm. 100 Voiture 10 Meubles 30 Equipement 20 Epargne 10 Cash 5 Somme 175 Prêt hypo 65 Prêt voiture 5 Prêt équip. 10 Factures à payer 5 Compte en rouge 10 Somme 95 Le concept du Bilan
    4. 4. BILAN ACTIFS PASSIF Maison 100 Voiture 10 Meubles 30 Equipement 20 Epargne 10 Cash 5 Total 175 Valeur Nette 80 Emprunt hypo 65 Emprunt voiture 5 Emprunt equip. 10 Factures 5 Compte en rouge 10 Total 175 Le concept du bilan
    5. 5. BILAN Le concept du bilan Actif = Passif + Valeur nette QUID des revenus et dépenses?
    6. 6. Revenus 1000 - Hypothèque 300 - Frais voiture 50 - Frais chauffage, électricité… 100 - Dépenses diverses 100 - Impôts 400 Revenusetdépenses Solde / Epargne 50 Qu’avons-nous dépensé?
    7. 7. The charges to the P & L Net Result Lecomptederésultat Other operational income Marge brute Valeur ajoutée Profit brute opération nel Profit avant taxes Biens & services Dépenses en personnel Autres dép. ops Amort, EBIT Intérêts Taxes Résultat des Opérations Placements financiers Profit avant EBITDA Autres revenus
    8. 8. P & P N-1 EURO N Chiffre d’affaires (1) Achats - Inventaire = Coûts de production (2) Marge brute (3)=(1)-(2) + Autres revenus = Revenus des opérations (4) - Biens et services (5) = Valeur ajoutée (6)=(4)-(5) - Dépenses de personnel - Autres dépenses opérationnelles = Marge opérationnelle + Revenus financiers + Revenues / charges exceptionnelles = Revenus avant Intérêts, amortissements et impôts (EBITDA) - Amort., provisions, dépréciations = EBIT - Intérêts financiers - Taxes = PROFIT NET ExceptionnelExceptionnel OpérationsOpérations InvestissementsInvestissements FinancementFinancement Le compte de résultatsLecomptederésultat
    9. 9. ACTIF PASSIF BILAN Compte de RESULTAT CHARGES REVENUS
    10. 10. Le bilan d’une banque ACTIF PASSIF BILAN Ce que la banque « possède » Ce que la banque « doit »
    11. 11. Exemple : Le bilan à la fondation de la société Actif Passif Actif court terme Fonds propres La philosophie de la compta en partie double Partiedouble
    12. 12. Comptabilité en partie double PASSIF Augmente = DEBIT ACTIF Partiedouble
    13. 13. La comptabilité en partie double ACTIF PASSIF Augmente = CREDIT Partiedouble
    14. 14. La comptabilité en partie double Cash Fonds propres ACTIF PASSIF Partiedouble
    15. 15. La comptabilité en partie double Cte de Résultat (Cte de P&P) Partiedouble
    16. 16. Les conventions de la partie doublePartiedouble Comptes de l’actif D Augmentation Diminution Comptes du passif Diminution Augmentation Charges Revenus Comptes de P & P
    17. 17. comptabilité en partie doubleLebilan MATERIEL FOURNISSEUR La société achète du matériel pour 50 (htva) ACTIF PASSIF CAPITAL CAISSE
    18. 18. comptabilité en partie doubleLebilan FOURNISSEUR La société achète du matériel pour 50 (htva) ACTIF PASSIF CAPITAL CAISSE (1) (1) MATERIEL
    19. 19. comptabilité en partie doubleLebilan FOURNISSEUR La société achète du matériel pour 50 (htva) ACTIF PASSIF CAPITAL CAISSE (1) (1)(2) (2) MATERIEL
    20. 20. comptabilité en partie doubleLebilan CAPITAL La société revend du matériel pour 60 (htva) CAISSE Cpte de RESULTATS CLIENT ACTIF PASSIF MATERIEL
    21. 21. comptabilité en partie doubleLebilan CAPITAL La société revend du matériel pour 60 (htva) CAISSE CLIENT ACTIF PASSIF (3) (3) (3) MATERIEL Cpte de RESULTATS
    22. 22. comptabilité en partie doubleLebilan CAPITAL La société revend du matériel pour 60 (htva) CAISSE CLIENT ACTIF PASSIF (3) (3) (3) (4) (4) MATERIEL Cpte de RESULTATS
    23. 23. Lesfluxfinanciers Le bilan EURO Date de début Date de fin 01/01/N-1 31/12/N-1 01/01/N 31/12/N ACTIF Immobilisés Stocks Réalisable Disponible 399 1.516 890 975 10,6 % 40,1 % 23,5 % 25,8 % 397 1.364 1.136 561 13,4 % 46,1 % 38,4 % 2,1 % TOTAL ACTIF 3.780 100 % 3,458 100 % PASSIF Fonds propres Dettes LT Dettes CT d'exploitation Dettes CT bancaires 592 660 2.528 0 15,7 % 17,5 % 66,9 % 0 % 673 441 2,166 178 22,8 % 14,9 % 56,3 % 6,0 % TOTAL PASSIF 3.780 100 % 3,458 100 %
    24. 24. Lesfluxfinanciers (2) compte de résultats EURO Date de début Date de fin 01/01/N-1 31/12/N-1 01/01/N 31/12/N Chiffre d'affaires (1) Achats - Variation stocks = Prix de revient (2) Marge brute (3)=(1)-(2) 14.104 12.639 422 12.217 1.887 13,38 % 14.690 12.573 -141 12.714 1.976 13,45 % + Autres résultats d'expl. = Produits d'expl. (4) 343 2.230 2,43 % 15,81 % 521 2.497 3,55 % 17,00 % - Biens et services (5) = Valeur ajoutée (6)=(4)-(5) 809 1.421 5,74 % 10,08 % 1.000 1.497 6,81 % 10,19 % - Frais de personnel - Autres charges d'exploitation = Excédent brut d'expl. 942 23 456 6,68 % 0,16 % 3,23 % 975 26 496 6,64 % 0,18 % 3,38 % + Résultats financiers + Résultats exceptionnels = Excédent brut total 16 74 546 0,11 % 0,52 % 3,87 % 4 -10 490 0,03 % 0,07 % 3,34 % - Amortiss. Prov. Red. valeurs = EBIT 185 361 1,31 % 2,56 % 212 278 1,44 % 1,89 % - Charges financières - Impôts 23 156 0,16 % 1,11 % 30 111 0,20 % 0,76 % = RESULTAT NET 182 1,29 % 137 0,93 %
    25. 25. EXCEDENT BRUT D’EXPLOITATION + 496 CASH IN OUT Var BFR+ Prov Red.Val 956+51=1007 = financement du cycle d’exploitation Investissements 159 Rés.financ 26 Var F Propres 1 Rem.emprunts 219 Flux except 10 Impôts Div 111 55 Changemen Trésorerie -1092 588.1−=∑

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