Éléments de correction
I – INFOSCIENCES
|
Fonds de commerce |
466 000,00 |
|
|
Immeuble |
100 000,00 |
|
|
Divers matériels |
20 000,00 |
|
|
Numéraire |
150 000,00 |
|
|
Total |
736 000,00 |
(16 000 X 46) |
|
|
|
----------------------- |
01/04/00 |
----------------------- |
|
|
|
45621 |
|
Act, CSANV |
|
|
661 000,00 |
|
|
|
1012 |
|
|
CSANV |
|
661 000,00 |
|
|
|
466 000 + 100 000 + 20 000 + 150 000 / 2 |
|
|
||
|
|
|
|
|
|
|
|
|
|
|
----------------------- |
01/04/00 |
----------------------- |
|
|
|
109 |
|
Act, CSNA |
|
|
75 000,00 |
|
|
|
1011 |
|
|
CSNA |
|
75 000,00 |
|
|
|
150 000 / 2 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
----------------------- |
07/04/00 |
----------------------- |
|
|
|
207 |
|
Fonds commercial |
|
|
466 000,00 |
|
|
213 |
|
Constructions |
|
|
100 000,00 |
|
|
215 |
|
I.T.M.O.I. |
|
|
20 000,00 |
|
|
512 |
|
Banque |
|
|
75 000,00 |
|
|
|
45621 |
|
|
Act, CSANV |
|
661 000,00 |
|
|
|
|
|
|
|
|
|
|
|
----------------------- |
07/04/00 |
----------------------- |
|
|
|
1012 |
|
CSANV |
|
|
661 000,00 |
|
|
|
1013 |
|
|
CSAV |
|
661 000,00 |
|
|
|
|
|
|
|
|
|
|
|
----------------------- |
01/04/01 |
----------------------- |
|
|
|
45621 |
|
Act, CSANV |
|
|
75 000,00 |
|
|
|
109 |
|
|
Act, CSNA |
|
75 000,00 |
|
|
|
|
|
|
|
|
|
|
|
----------------------- |
d° |
----------------------- |
|
|
|
1011 |
|
CSNA |
|
|
75 000,00 |
|
|
|
1012 |
|
|
CSANV |
|
75 000,00 |
|
|
|
|
|
|
|
|
|
|
|
----------------------- |
30/04/01 |
----------------------- |
|
|
|
512 |
|
Banque |
|
|
75 000,00 |
|
|
|
45621 |
|
|
Act, CSANV |
|
75 000,00 |
|
|
|
|
|
|
|
|
|
|
|
----------------------- |
d° |
----------------------- |
|
|
|
1012 |
|
CSANV |
|
|
75 000,00 |
|
|
|
1013 |
|
|
CSAV |
|
75 000,00 |
|
|
|
|
|
|
|
|
|
|
|
----------------------- |
d° |
----------------------- |
|
|
|
1013 |
|
CSAV |
|
|
736 000,00 |
|
|
|
101 |
|
|
Capital social |
|
736 000,00 |
B – Augmentation de capital
Valeur réelle de l’action avant augmentation de capital
|
Anciennes actions |
16 000 |
63,00 |
1 008 000,00 |
|
Nouvelles actions |
6 000 |
52,00 |
312 000,00 |
|
Total |
22 000 |
60,00 |
1 320 000,00 |
Valeur du D.S.
DS = 63,00 – 60,00 = 3,00
|
Année |
VNC |
DA |
VNC |
777 |
|
N |
1 500,00 |
437,50 |
1 062,50 |
109,38 |
|
N+1 |
1 062,50 |
371,88 |
690,62 |
92,97 |
|
N+3 |
690,62 |
241,72 |
448,90 |
60,43 |
|
N+4 |
448,90 |
224,45 |
224,45 |
56,11 |
|
N+5 |
224,45 |
224,45 |
0,00 |
56,11 |
|
Total |
|
1 500,00 |
|
375,00 |
|
|
|
----------------------- |
10/03/N |
----------------------- |
|
|
|
2154 |
|
Matériel Industriel |
|
|
1 500,00 |
|
|
44562 |
|
TVA déd. / Immo |
|
|
294,00 |
|
|
|
404 |
|
|
Frs d'Immobilisations |
|
1 794,00 |
|
|
|
|
|
|
|
|
|
|
|
----------------------- |
30/04/N |
----------------------- |
|
|
|
404 |
|
Frs d'Immobilisations |
|
|
1 794,00 |
|
|
|
512 |
|
|
Banque |
|
1 794,00 |
|
|
|
|
|
|
|
|
|
|
|
----------------------- |
01/07/N |
----------------------- |
|
|
|
512 |
|
Banque |
|
|
375,00 |
|
|
|
131 |
|
|
Sub. d'Investissement |
|
375,00 |
|
|
|
|
|
|
|
|
|
|
|
----------------------- |
31/12/N |
----------------------- |
|
|
|
681 |
|
D.A exploitation |
|
|
437,50 |
|
|
|
28154 |
|
|
Amortissement du M. Ind. |
|
437,50 |
|
|
|
|
|
|
|
|
|
|
|
----------------------- |
d° |
----------------------- |
|
|