En | Ar

008COMSL5

Comptabilité des sociétés

Les sociétés commerciales sont des personnes morales régies par des textes de loi. Ces entités sont créées en application des dispositions juridiques, fiscales et comptables. Personnes morales à but lucratif, les activités propres à chaque structure génèrent à la fin de chaque exercice comptable, un résultat qui peut être une perte ou un bénéfice, résultat qui sera affecté conformément à la loi et aux statuts. Dans le cadre de leur financement et de leur restructuration, ces entreprises peuvent procéder au cours de leur existence aux opérations d’augmentation du capital, de fusion, scission, ou d’apport partiel d’actif. Tout comme les autres personnes, ces entités peuvent être amenées à disparaitre par des actes de dissolution pour des raisons diverses. La société dissoute sera liquidée suivie du désintéressement de ces créanciers et associés.


Temps présentiel : 37.5 heures


Charge de travail étudiant : 15 heures


Méthode(s) d'évaluation : Contrôle Continu


Référence :
M. Georges GIRIOS, Comptabilité des Sociétés (tome 1 et 2) - REVERDY & COURT, La vie des Entreprises (tome 1 et 2), Foucher - CHRISTIAN RAULET, Gestion et Comptabilité des Sociétés commerciales, Dunod - LEO CHARDONNET, Comptabilité des Sociétés, Delmas

Les prérequis de ce cours sont les suivants
 Comptabilité
Planification
JourPeriodeSalle
Mer 02/09/202009:30 - 10:45CSS-B-4-41
Ven 04/09/202011:00 - 12:15CSS-C-3-304
Lun 07/09/202013:30 - 14:45CSS-B-4-42
Mer 09/09/202009:30 - 10:45CSS-B-4-41
Ven 11/09/202011:00 - 12:15CSS-C-3-304
Lun 14/09/202013:30 - 14:45CSS-B-4-42
Mer 16/09/202009:30 - 10:45CSS-B-4-41
Ven 18/09/202011:00 - 12:15CSS-C-3-304
Lun 21/09/202013:30 - 14:45CSS-B-4-42
Mer 23/09/202009:30 - 10:45CSS-B-4-41
Ven 25/09/202011:00 - 12:15CSS-C-3-304
Lun 28/09/202013:30 - 14:45CSS-B-4-42
Mer 30/09/202009:30 - 10:45CSS-B-4-41
Ven 02/10/202011:00 - 12:15CSS-C-3-304
Lun 05/10/202013:30 - 14:45CSS-B-4-42
Mer 07/10/202009:30 - 10:45CSS-B-4-41
Ven 09/10/202011:00 - 12:15CSS-C-3-304
Lun 12/10/202013:30 - 14:45CSS-B-4-42
Mer 14/10/202009:30 - 10:45CSS-B-4-41
Ven 16/10/202011:00 - 12:15CSS-C-3-304
Lun 19/10/202013:30 - 14:45CSS-B-4-42
Mer 21/10/202009:30 - 10:45CSS-B-4-41
Ven 23/10/202011:00 - 12:15CSS-C-3-304
Lun 26/10/202013:30 - 14:45CSS-B-4-42
Ven 30/10/202011:00 - 12:15CSS-C-3-304
Lun 02/11/202013:30 - 14:45CSS-B-4-42
Mer 04/11/202009:30 - 10:45CSS-B-4-41
Ven 06/11/202011:00 - 12:15CSS-C-3-304
Lun 09/11/202013:30 - 14:45CSS-B-4-42
Mer 11/11/202009:30 - 10:45CSS-B-4-41
Ven 13/11/202011:00 - 12:15CSS-C-3-304
Lun 16/11/202013:30 - 14:45CSS-B-4-42
Mer 18/11/202009:30 - 10:45CSS-B-4-41
Ven 20/11/202011:00 - 12:15CSS-C-3-304
Lun 23/11/202013:30 - 14:45CSS-B-4-42
Mer 25/11/202009:30 - 10:45CSS-B-4-41
Ven 27/11/202011:00 - 12:15CSS-C-3-304
Lun 30/11/202013:30 - 14:45CSS-B-4-42
Mer 02/12/202009:30 - 10:45CSS-B-4-41
Ven 04/12/202011:00 - 12:15CSS-C-3-304
Lun 07/12/202013:30 - 14:45CSS-B-4-42
Mer 09/12/202009:30 - 10:45CSS-B-4-41
Ven 11/12/202011:00 - 12:15CSS-C-3-304
Lun 14/12/202013:30 - 14:45CSS-B-4-42
Mer 16/12/202009:30 - 10:45CSS-B-4-41
Ven 18/12/202011:00 - 12:15CSS-C-3-304
Lun 21/12/202013:30 - 14:45CSS-B-4-42
Mer 02/09/202011:00 - 12:15CSS-C-3-304
Ven 04/09/202009:30 - 10:45CSS-C-3-307
Lun 07/09/202015:00 - 16:15CSS-C-3-304
Mer 09/09/202011:00 - 12:15CSS-C-3-304
Ven 11/09/202009:30 - 10:45CSS-C-3-307
Lun 14/09/202015:00 - 16:15CSS-C-3-304
Mer 16/09/202011:00 - 12:15CSS-C-3-304
Ven 18/09/202009:30 - 10:45CSS-C-3-307
Lun 21/09/202015:00 - 16:15CSS-C-3-304
Mer 23/09/202011:00 - 12:15CSS-C-3-304
Ven 25/09/202009:30 - 10:45CSS-C-3-307
Lun 28/09/202015:00 - 16:15CSS-C-3-304
Mer 30/09/202011:00 - 12:15CSS-C-3-304
Ven 02/10/202009:30 - 10:45CSS-C-3-307
Lun 05/10/202015:00 - 16:15CSS-C-3-304
Mer 07/10/202011:00 - 12:15CSS-C-3-304
Ven 09/10/202009:30 - 10:45CSS-C-3-307
Lun 12/10/202015:00 - 16:15CSS-C-3-304
Mer 14/10/202011:00 - 12:15CSS-C-3-304
Ven 16/10/202009:30 - 10:45CSS-C-3-307
Lun 19/10/202015:00 - 16:15CSS-C-3-304
Mer 21/10/202011:00 - 12:15CSS-C-3-304
Ven 23/10/202009:30 - 10:45CSS-C-3-307
Lun 26/10/202015:00 - 16:15CSS-C-3-304
Ven 30/10/202009:30 - 10:45CSS-C-3-307
Lun 02/11/202015:00 - 16:15CSS-C-3-304
Mer 04/11/202011:00 - 12:15CSS-C-3-304
Ven 06/11/202009:30 - 10:45CSS-C-3-307
Lun 09/11/202015:00 - 16:15CSS-C-3-304
Mer 11/11/202011:00 - 12:15CSS-C-3-304
Ven 13/11/202009:30 - 10:45CSS-C-3-307
Lun 16/11/202015:00 - 16:15CSS-C-3-304
Mer 18/11/202011:00 - 12:15CSS-C-3-304
Ven 20/11/202009:30 - 10:45CSS-C-3-307
Lun 23/11/202015:00 - 16:15CSS-C-3-304
Mer 25/11/202011:00 - 12:15CSS-C-3-304
Ven 27/11/202009:30 - 10:45CSS-C-3-307
Lun 30/11/202015:00 - 16:15CSS-C-3-304
Mer 02/12/202011:00 - 12:15CSS-C-3-304
Ven 04/12/202009:30 - 10:45CSS-C-3-307
Lun 07/12/202015:00 - 16:15CSS-C-3-304
Mer 09/12/202011:00 - 12:15CSS-C-3-304
Ven 11/12/202009:30 - 10:45CSS-C-3-307
Lun 14/12/202015:00 - 16:15CSS-C-3-304
Mer 16/12/202011:00 - 12:15CSS-C-3-304
Ven 18/12/202009:30 - 10:45CSS-C-3-307
Lun 21/12/202015:00 - 16:15CSS-C-3-304
Mer 02/09/202013:30 - 14:45CSS-C-3-304
Mer 02/09/202015:00 - 16:15CSS-C-3-304
Lun 07/09/202015:00 - 16:15CSS-C-3-303
Mer 09/09/202013:30 - 14:45CSS-C-3-304
Mer 09/09/202015:00 - 16:15CSS-C-3-304
Lun 14/09/202015:00 - 16:15CSS-C-3-303
Mer 16/09/202013:30 - 14:45CSS-C-3-304
Mer 16/09/202015:00 - 16:15CSS-C-3-304
Lun 21/09/202015:00 - 16:15CSS-C-3-303
Mer 23/09/202013:30 - 14:45CSS-C-3-304
Mer 23/09/202015:00 - 16:15CSS-C-3-304
Lun 28/09/202015:00 - 16:15CSS-C-3-303
Mer 30/09/202013:30 - 14:45CSS-C-3-304
Mer 30/09/202015:00 - 16:15CSS-C-3-304
Lun 05/10/202015:00 - 16:15CSS-C-3-303
Mer 07/10/202013:30 - 14:45CSS-C-3-304
Mer 07/10/202015:00 - 16:15CSS-C-3-304
Lun 12/10/202015:00 - 16:15CSS-C-3-303
Mer 14/10/202013:30 - 14:45CSS-C-3-304
Mer 14/10/202015:00 - 16:15CSS-C-3-304
Lun 19/10/202015:00 - 16:15CSS-C-3-303
Mer 21/10/202013:30 - 14:45CSS-C-3-304
Mer 21/10/202015:00 - 16:15CSS-C-3-304
Lun 26/10/202015:00 - 16:15CSS-C-3-303
Lun 02/11/202015:00 - 16:15CSS-C-3-303
Mer 04/11/202013:30 - 14:45CSS-C-3-304
Mer 04/11/202015:00 - 16:15CSS-C-3-304
Lun 09/11/202015:00 - 16:15CSS-C-3-303
Mer 11/11/202013:30 - 14:45CSS-C-3-304
Mer 11/11/202015:00 - 16:15CSS-C-3-304
Lun 16/11/202015:00 - 16:15CSS-C-3-303
Mer 18/11/202013:30 - 14:45CSS-C-3-304
Mer 18/11/202015:00 - 16:15CSS-C-3-304
Lun 23/11/202015:00 - 16:15CSS-C-3-303
Mer 25/11/202013:30 - 14:45CSS-C-3-304
Mer 25/11/202015:00 - 16:15CSS-C-3-304
Lun 30/11/202015:00 - 16:15CSS-C-3-303
Mer 02/12/202013:30 - 14:45CSS-C-3-304
Mer 02/12/202015:00 - 16:15CSS-C-3-304
Lun 07/12/202015:00 - 16:15CSS-C-3-303
Mer 09/12/202013:30 - 14:45CSS-C-3-304
Mer 09/12/202015:00 - 16:15CSS-C-3-304
Lun 14/12/202015:00 - 16:15CSS-C-3-303
Mer 16/12/202013:30 - 14:45CSS-C-3-304
Mer 16/12/202015:00 - 16:15CSS-C-3-304
Lun 21/12/202015:00 - 16:15CSS-C-3-303
Mer 02/09/202013:30 - 14:45CSS-B-4-41
Lun 07/09/202013:30 - 14:45CSS-B-4-41
Lun 07/09/202015:00 - 16:15CSS-B-4-41
Mer 09/09/202013:30 - 14:45CSS-B-4-41
Lun 14/09/202013:30 - 14:45CSS-B-4-41
Lun 14/09/202015:00 - 16:15CSS-B-4-41
Mer 16/09/202013:30 - 14:45CSS-B-4-41
Lun 21/09/202013:30 - 14:45CSS-B-4-41
Lun 21/09/202015:00 - 16:15CSS-B-4-41
Mer 23/09/202013:30 - 14:45CSS-B-4-41
Lun 28/09/202013:30 - 14:45CSS-B-4-41
Lun 28/09/202015:00 - 16:15CSS-B-4-41
Mer 30/09/202013:30 - 14:45CSS-B-4-41
Lun 05/10/202013:30 - 14:45CSS-B-4-41
Lun 05/10/202015:00 - 16:15CSS-B-4-41
Mer 07/10/202013:30 - 14:45CSS-B-4-41
Lun 12/10/202013:30 - 14:45CSS-B-4-41
Lun 12/10/202015:00 - 16:15CSS-B-4-41
Mer 14/10/202013:30 - 14:45CSS-B-4-41
Lun 19/10/202013:30 - 14:45CSS-B-4-41
Lun 19/10/202015:00 - 16:15CSS-B-4-41
Mer 21/10/202013:30 - 14:45CSS-B-4-41
Lun 26/10/202013:30 - 14:45CSS-B-4-41
Lun 26/10/202015:00 - 16:15CSS-B-4-41
Lun 02/11/202013:30 - 14:45CSS-B-4-41
Lun 02/11/202015:00 - 16:15CSS-B-4-41
Mer 04/11/202013:30 - 14:45CSS-B-4-41
Lun 09/11/202013:30 - 14:45CSS-B-4-41
Lun 09/11/202015:00 - 16:15CSS-B-4-41
Mer 11/11/202013:30 - 14:45CSS-B-4-41
Lun 16/11/202013:30 - 14:45CSS-B-4-41
Lun 16/11/202015:00 - 16:15CSS-B-4-41
Mer 18/11/202013:30 - 14:45CSS-B-4-41
Lun 23/11/202013:30 - 14:45CSS-B-4-41
Lun 23/11/202015:00 - 16:15CSS-B-4-41
Mer 25/11/202013:30 - 14:45CSS-B-4-41
Lun 30/11/202013:30 - 14:45CSS-B-4-41
Lun 30/11/202015:00 - 16:15CSS-B-4-41
Mer 02/12/202013:30 - 14:45CSS-B-4-41
Lun 07/12/202013:30 - 14:45CSS-B-4-41
Lun 07/12/202015:00 - 16:15CSS-B-4-41
Mer 09/12/202013:30 - 14:45CSS-B-4-41
Lun 14/12/202013:30 - 14:45CSS-B-4-41
Lun 14/12/202015:00 - 16:15CSS-B-4-41
Mer 16/12/202013:30 - 14:45CSS-B-4-41
Lun 21/12/202013:30 - 14:45CSS-B-4-41
Lun 21/12/202015:00 - 16:15CSS-B-4-41
Mer 02/09/202015:00 - 16:15CLN-B-3-03
Ven 04/09/202013:30 - 14:45CLN-B-3-03
Ven 04/09/202015:00 - 16:15CLN-B-3-03
Mer 09/09/202015:00 - 16:15CLN-B-3-03
Mer 09/09/202016:30 - 17:45CLN-B-3-03
Ven 11/09/202013:30 - 14:45CLN-B-3-03
Mar 15/09/202015:00 - 16:15CLN-B-3-03
Mar 15/09/202016:30 - 17:45CLN-B-3-03
Ven 18/09/202013:30 - 14:45CLN-B-3-03
Mar 22/09/202015:00 - 16:15CLN-B-3-03
Mar 22/09/202016:30 - 17:45CLN-B-3-03
Ven 25/09/202013:30 - 14:45CLN-B-3-03
Mar 29/09/202015:00 - 16:15CLN-B-3-03
Mar 29/09/202016:30 - 17:45CLN-B-3-03
Ven 02/10/202013:30 - 14:45CLN-B-3-03
Mar 06/10/202015:00 - 16:15CLN-B-3-03
Mar 06/10/202016:30 - 17:45CLN-B-3-03
Ven 09/10/202013:30 - 14:45CLN-B-3-03
Mar 13/10/202015:00 - 16:15CLN-B-3-03
Mar 13/10/202016:30 - 17:45CLN-B-3-03
Ven 16/10/202013:30 - 14:45CLN-B-3-03
Mar 20/10/202015:00 - 16:15CLN-B-3-03
Mar 20/10/202016:30 - 17:45CLN-B-3-03
Ven 23/10/202013:30 - 14:45CLN-B-3-03
Mar 27/10/202015:00 - 16:15CLN-B-3-03
Mar 27/10/202016:30 - 17:45CLN-B-3-03
Ven 30/10/202013:30 - 14:45CLN-B-3-03
Mar 03/11/202015:00 - 16:15CLN-B-3-03
Mar 03/11/202016:30 - 17:45CLN-B-3-03
Ven 06/11/202013:30 - 14:45CLN-B-3-03
Mar 10/11/202015:00 - 16:15CLN-B-3-03
Mar 10/11/202016:30 - 17:45CLN-B-3-03
Ven 13/11/202013:30 - 14:45CLN-B-3-03
Mar 17/11/202015:00 - 16:15CLN-B-3-03
Mar 17/11/202016:30 - 17:45CLN-B-3-03
Ven 20/11/202013:30 - 14:45CLN-B-3-03
Mar 24/11/202015:00 - 16:15CLN-B-3-03
Mar 24/11/202016:30 - 17:45CLN-B-3-03
Ven 27/11/202013:30 - 14:45CLN-B-3-03
Mar 01/12/202015:00 - 16:15CLN-B-3-03
Mar 01/12/202016:30 - 17:45CLN-B-3-03
Ven 04/12/202013:30 - 14:45CLN-B-3-03
Mar 08/12/202015:00 - 16:15CLN-B-3-03
Mar 08/12/202016:30 - 17:45CLN-B-3-03
Ven 11/12/202013:30 - 14:45CLN-B-3-03
Mar 15/12/202015:00 - 16:15CLN-B-3-03
Mar 15/12/202016:30 - 17:45CLN-B-3-03
Ven 18/12/202013:30 - 14:45CLN-B-3-03
Mer 02/09/202015:00 - 17:45CZB--1-13
Mer 09/09/202015:00 - 17:45CZB--1-13
Mer 16/09/202015:00 - 17:45CZB--1-13
Mer 23/09/202015:00 - 17:45CZB--1-13
Mer 30/09/202015:00 - 17:45CZB--1-13
Mer 07/10/202015:00 - 17:45CZB--1-13
Mer 14/10/202015:00 - 17:45CZB--1-13
Mer 21/10/202015:00 - 17:45CZB--1-13
Mer 04/11/202015:00 - 17:45CZB--1-13
Mer 11/11/202015:00 - 17:45CZB--1-13
Mer 18/11/202015:00 - 17:45CZB--1-13
Mer 25/11/202015:00 - 17:45CZB--1-13
Mer 02/12/202015:00 - 17:45CZB--1-13
Mer 09/12/202015:00 - 17:45CZB--1-13
Mer 16/12/202015:00 - 17:45CZB--1-13
Jeu 10/09/202008:00 - 09:15CLS-1-0-09
Jeu 10/09/202009:30 - 10:45CLS-1-0-09
Ven 11/09/202011:00 - 12:15CLS-1-0-09
Jeu 17/09/202008:00 - 09:15CLS-1-0-09
Jeu 17/09/202009:30 - 10:45CLS-1-0-09
Ven 18/09/202011:00 - 12:15CLS-1-0-09
Jeu 24/09/202008:00 - 09:15CLS-1-0-09
Jeu 24/09/202009:30 - 10:45CLS-1-0-09
Ven 25/09/202011:00 - 12:15CLS-1-0-09
Jeu 01/10/202008:00 - 09:15CLS-1-0-09
Jeu 01/10/202009:30 - 10:45CLS-1-0-09
Ven 02/10/202011:00 - 12:15CLS-1-0-09
Jeu 08/10/202008:00 - 09:15CLS-1-0-09
Jeu 08/10/202009:30 - 10:45CLS-1-0-09
Ven 09/10/202011:00 - 12:15CLS-1-0-09
Jeu 15/10/202008:00 - 09:15CLS-1-0-09
Jeu 15/10/202009:30 - 10:45CLS-1-0-09
Ven 16/10/202011:00 - 12:15CLS-1-0-09
Jeu 22/10/202008:00 - 09:15CLS-1-0-09
Jeu 22/10/202009:30 - 10:45CLS-1-0-09
Ven 23/10/202011:00 - 12:15CLS-1-0-09
Jeu 29/10/202008:00 - 09:15CLS-1-0-09
Jeu 29/10/202009:30 - 10:45CLS-1-0-09
Ven 30/10/202011:00 - 12:15CLS-1-0-09
Jeu 05/11/202008:00 - 09:15CLS-1-0-09
Jeu 05/11/202009:30 - 10:45CLS-1-0-09
Ven 06/11/202011:00 - 12:15CLS-1-0-09
Jeu 12/11/202008:00 - 09:15CLS-1-0-09
Jeu 12/11/202009:30 - 10:45CLS-1-0-09
Ven 13/11/202011:00 - 12:15CLS-1-0-09
Jeu 19/11/202008:00 - 09:15CLS-1-0-09
Jeu 19/11/202009:30 - 10:45CLS-1-0-09
Ven 20/11/202011:00 - 12:15CLS-1-0-09
Jeu 26/11/202008:00 - 09:15CLS-1-0-09
Jeu 26/11/202009:30 - 10:45CLS-1-0-09
Ven 27/11/202011:00 - 12:15CLS-1-0-09
Jeu 03/12/202008:00 - 09:15CLS-1-0-09
Jeu 03/12/202009:30 - 10:45CLS-1-0-09
Ven 04/12/202011:00 - 12:15CLS-1-0-09
Jeu 10/12/202008:00 - 09:15CLS-1-0-09
Jeu 10/12/202009:30 - 10:45CLS-1-0-09
Ven 11/12/202011:00 - 12:15CLS-1-0-09
Jeu 17/12/202008:00 - 09:15CLS-1-0-09
Jeu 17/12/202009:30 - 10:45CLS-1-0-09
Ven 18/12/202011:00 - 12:15CLS-1-0-09
Ce cours est proposé dans les diplômes suivants
 Licence en gestion et management