Post-Bac
2
2
Financial Accounting
DIAB Mustapha
Définition
TVA deferral
In the event that the deductible VAT is higher than the encased VAT, the state grants a VAT report which is synonymous with "reduction" of VAT on the next financial year, unless a request for reimbursement is made on an exceptional basis.
TVA due
It is the TVA which must be returned to the State. It is calculated as follows:
TVA encased - TVA deductible
TVA deductible
The TVA paid on a purchase is deductible when the following conditions are met: The company must be subject to TVA, that is to say that it invoices it to its customers. The purchase must be necessary for the operation of the business and be used at least at 10% for carrying out the activity.
Accounting
a practical discipline governed by conventional and codified standards aimed at listing all the financial flows (income and expenditure) of a company. It thus makes it possible to know its heritage but also to assess its economic health.
Change in stock
it is calculated as follows :
IS - FS = CS
accounting balance sheet
All the accounting entries of the accounting year will allow us to form at the end of it, an accounting balance sheet retracing all the assets and activities of the company. It is compulsory in France
A retenir :
When the change in stock increases it means that the stock decreases and vice versa
Post-Bac
2
2
Financial Accounting
DIAB Mustapha
Définition
TVA deferral
In the event that the deductible VAT is higher than the encased VAT, the state grants a VAT report which is synonymous with "reduction" of VAT on the next financial year, unless a request for reimbursement is made on an exceptional basis.
TVA due
It is the TVA which must be returned to the State. It is calculated as follows:
TVA encased - TVA deductible
TVA deductible
The TVA paid on a purchase is deductible when the following conditions are met: The company must be subject to TVA, that is to say that it invoices it to its customers. The purchase must be necessary for the operation of the business and be used at least at 10% for carrying out the activity.
Accounting
a practical discipline governed by conventional and codified standards aimed at listing all the financial flows (income and expenditure) of a company. It thus makes it possible to know its heritage but also to assess its economic health.
Change in stock
it is calculated as follows :
IS - FS = CS
accounting balance sheet
All the accounting entries of the accounting year will allow us to form at the end of it, an accounting balance sheet retracing all the assets and activities of the company. It is compulsory in France
A retenir :
When the change in stock increases it means that the stock decreases and vice versa
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