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Lecture 3

ADM1740 Lecture 3: balance regularisé

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Gilles Poirier

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Revente Inc. Balance de vrification rgularise au 31 dcembre X5 (en dollars) Dbit Crdit Encaisse 51 675 Comptes fournisseurs 24 000 Comptes recevoir 45 000 Stock de marchandises 13 650 Hypothque payer 250 000 Assurances payes davance 3 500 Camions 250 000 Actions ordinaires 75 000 Amort. cumul Camion (42 000) Sans valeur nominale, mises et Entrept 625000 en circulation : 12 500 actions Amort. cumul Entrept (26 800) Actions prfrentielles 30 000 Achats 409 375 Valeur nominale de 5 Salaires 325 000 laction, dividendes non Publicit 16 000 cumulatifs de 1 laction, Entretien Camion 3 200 mises et en circulation : 5 000 Tlphone 15 000 actions lectricit 22 000 Charges diverses 47 800 Prime Actions prfrentielles 19000 Rsultats non distribus 385 00 Dividendes 30 000 Ventes 950 500 Total 1 724 500 Total 1 724 500
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