Conférence et débat sur le Dispositif Duflot par Magali Favier, Responsable Commerciale de Vestia Promotions et organisé par Immobilier-Stock-Exchange.fr le portail web BtoB dédié à l'immobilier neuf.
Le Directeur Général du cabinet de conseil et d’audit, EY, Noureddinne Hadji a présenté jeudi 27 octobre 2016 à Tunis les enjeux, les idées forces et les principales dispositions du projet de la loi de finances 2017 lors de la 2ème Matinale des Alumni IHEC Carthage. La présentation, suivie d’un débat de haute facture.
11Comptabilité Générale II- partie I s2.pdfRedaBoutougha
Accounting is a fundamental aspect of business operations, serving as the language of financial information that enables organizations to assess their performance, make informed decisions, and comply with regulatory requirements. This field encompasses a range of activities, from recording financial transactions to producing comprehensive financial statements. Let's explore the key components and significance of accounting in the business world.
At its core, accounting involves the systematic recording, analysis, and interpretation of financial data. This information is crucial for stakeholders, including management, investors, creditors, and government agencies, to evaluate the financial health and performance of an entity. The two main branches of accounting are financial accounting and management accounting.
Financial accounting focuses on producing external financial statements that provide a summary of a company's financial position and performance over a specific period. These statements, including the balance sheet, income statement, and cash flow statement, adhere to generally accepted accounting principles (GAAP) or International Financial Reporting Standards (IFRS). They serve as a comprehensive overview of a company's financial standing, aiding external parties in making investment, lending, or other economic decisions.
Management accounting, on the other hand, is geared towards internal use within an organization. It involves the preparation of various reports and analyses to assist management in making strategic decisions, formulating budgets, and controlling costs. Management accountants play a crucial role in providing insights that enable effective planning and resource allocation.
The advent of technology has significantly impacted the field of accounting, leading to the development of accounting software, automation tools, and cloud-based solutions. These innovations streamline processes, reduce errors, and enhance the efficiency of financial reporting. Additionally, the integration of artificial intelligence and machine learning has introduced predictive analytics, allowing accountants to forecast trends and make data-driven decisions.
Ethics and integrity are paramount in the accounting profession. Accountants are expected to adhere to a strict code of conduct, ensuring transparency, accuracy, and fairness in financial reporting. Maintaining these ethical standards builds trust among stakeholders and contributes to the credibility of financial information.
The globalization of business has also influenced accounting practices, leading to the convergence of international accounting standards. This harmonization facilitates cross-border transactions and comparisons between companies operating in different jurisdictions.
In conclusion, accounting is a dynamic and essential function within organizations, providing the foundation for informed decision-making, financial transparency, and regulatory compliance. As businesses e
Conférence et débat sur le Dispositif Duflot par Magali Favier, Responsable Commerciale de Vestia Promotions et organisé par Immobilier-Stock-Exchange.fr le portail web BtoB dédié à l'immobilier neuf.
Le Directeur Général du cabinet de conseil et d’audit, EY, Noureddinne Hadji a présenté jeudi 27 octobre 2016 à Tunis les enjeux, les idées forces et les principales dispositions du projet de la loi de finances 2017 lors de la 2ème Matinale des Alumni IHEC Carthage. La présentation, suivie d’un débat de haute facture.
11Comptabilité Générale II- partie I s2.pdfRedaBoutougha
Accounting is a fundamental aspect of business operations, serving as the language of financial information that enables organizations to assess their performance, make informed decisions, and comply with regulatory requirements. This field encompasses a range of activities, from recording financial transactions to producing comprehensive financial statements. Let's explore the key components and significance of accounting in the business world.
At its core, accounting involves the systematic recording, analysis, and interpretation of financial data. This information is crucial for stakeholders, including management, investors, creditors, and government agencies, to evaluate the financial health and performance of an entity. The two main branches of accounting are financial accounting and management accounting.
Financial accounting focuses on producing external financial statements that provide a summary of a company's financial position and performance over a specific period. These statements, including the balance sheet, income statement, and cash flow statement, adhere to generally accepted accounting principles (GAAP) or International Financial Reporting Standards (IFRS). They serve as a comprehensive overview of a company's financial standing, aiding external parties in making investment, lending, or other economic decisions.
Management accounting, on the other hand, is geared towards internal use within an organization. It involves the preparation of various reports and analyses to assist management in making strategic decisions, formulating budgets, and controlling costs. Management accountants play a crucial role in providing insights that enable effective planning and resource allocation.
The advent of technology has significantly impacted the field of accounting, leading to the development of accounting software, automation tools, and cloud-based solutions. These innovations streamline processes, reduce errors, and enhance the efficiency of financial reporting. Additionally, the integration of artificial intelligence and machine learning has introduced predictive analytics, allowing accountants to forecast trends and make data-driven decisions.
Ethics and integrity are paramount in the accounting profession. Accountants are expected to adhere to a strict code of conduct, ensuring transparency, accuracy, and fairness in financial reporting. Maintaining these ethical standards builds trust among stakeholders and contributes to the credibility of financial information.
The globalization of business has also influenced accounting practices, leading to the convergence of international accounting standards. This harmonization facilitates cross-border transactions and comparisons between companies operating in different jurisdictions.
In conclusion, accounting is a dynamic and essential function within organizations, providing the foundation for informed decision-making, financial transparency, and regulatory compliance. As businesses e
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1. Conception et réalisation d’une
application web pour
La Gestion Des
Ressources Humains
Réaliser par
ABIDAR yassine
Encadré par
Mr. RAKRAK Said
Année universitaire 2019 – 2020
5. Objectifs du projet :
1
2
3
4
Réaliser le
module de la
gestion de la
paie
Historique des
bulletins de
paie
Assurer le
paramétrage
Réduire le coût
des
traitements.
7. Salaire Net a payer
Total des gains salaire
brut global
Salaire de base
Heures
supplémentaires
Primes
Indemnités
Avantages natures
argent
Total des retenues
Cotisations
salariales
Impôt général sur
le revenu
Avances et
Acomptes
Cessions de salaire
8. Salaire de base
Salaire de base=Nombre d'heures normales * Taux horaire normal
Total des gains:
salaire brut global
9. Heures
supplémentaires
Taux horaire supplémentaire = Taux horaire normal * (1+Taux)
Jours de travail
habituels
Repos hebdomadaire
Et jour fériés
De 6h00 à 21h00 25% 50%
De 21h00 à 6h00 50% 100%
Total des gains:
salaire brut global
10. Primes
Taux d’ancienneté
(% du salaire)
5%
plus 5 ans 10%
plus 12 ans 15%
plus 20 ans 20%
Après 25 ans de travail 25%
Total des gains:
salaire brut global
Prime d’ancienneté =(Salaire de base +Heur Supplémentaire)*Taux
Plus 2 ans
14. Impôt général sur
le revenue
Total des retenues
1 Détermination du salaire brut (SB)
SB=Salaire de base + primes + indemnités + avantages
15. Impôt général sur
le revenue
Total des retenues
2 Détermination du salaire brut imposable (SBI) :
SBI= salaire brut -Les éléments exonérés
16. Impôt général sur
le revenue
Total des retenues
3 Détermination du salaire net imposable (SNI)
SNI=SBI-DEDUCTIONS
17. Impôt général sur
le revenue
Total des retenues
4 Calcul de l’IR brut
IR (brut)= (SNI*TAUX)-(SOMME A DEDUIRE)
Tranche de revenu mensuel
(DHS)
Taux Somme à déduire
0-2500 0% 0
2501-4166,66 10% 250 Dh
4166,67-5000 20% 666.67 Dh
5001-6666,666 30% 1166,67 Dh
6666,67-15000 34% 1433,33 Dh
+15000 30% 2033,33
18. Impôt général sur
le revenue
Total des retenues
5 Calcul de l’IR net:
IR (net)=IR (brut)-DEDUCTIONS POUR CHARGES DE FAMILLE
21. Salaire Net a payer
Total des gains salaire
brut global
Salaire de base
Heures
supplémentaires
Primes
Indemnités
Avantages natures
argent
Total des retenues
Cotisations
salariales
Impôt général sur
le revenu
Avances et
Acomptes
Cessions de salaire
32. Conception et réalisation d’une
application web pour
La Gestion Des
Ressources Humains
Réaliser par
ABIDAR yassine
Encadré par
Mr. RAKRAK Said
Année universitaire 2019 – 2020