{"id":161,"date":"2026-10-16T11:06:25","date_gmt":"2026-10-16T11:06:25","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=161"},"modified":"2026-10-16T21:53:49","modified_gmt":"2026-10-16T19:53:49","slug":"lc-7dab5bec5efcba004a48","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/exercices\/exercices-de-comptabilite-generale\/exercice-effets-de-commerce-m.php","title":{"rendered":"Exercice 13 : Effets de commerce"},"content":{"rendered":"<h1>Exercice 13 : Effets de commerce<\/h1>\n<div id=\"section\"><input type=\"hidden\" id=\"user_connected_quotes\" value=\"0\"><\/p>\n<div id=\"blackBack\"><\/div>\n<div id=\"userBlockNotConnected\" style=\"display:none;\">\n<div id=\"users_only\">\n<div id=\"users_only_title\">Seuls nos <span id=\"underline\">membres premium<\/span> peuvent voir <span id=\"underline\">les liens, et les t&eacute;l&eacute;chargements !<\/span><\/div>\n<div id=\"users_only_title_2\">Devenez un membre premium pour <strong><span id=\"underline\">3 &euro; seulement<\/span><\/strong><\/div>\n<div class=\"users_only_price_fork\">Devenir Membre Premium <strong> &#8211; 3 &euro;<\/strong><\/div>\n<div id=\"account_link_connect\">\n<p>\t\t\t\t\t\t\t\t\t\t\t\tVous avez d&eacute;j&agrave; un compte, Identifiez-vous<\/p><\/div>\n<div id=\"close_account_box\">FERMER [X]<\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div id=\"article\"><input type=\"hidden\" id=\"file_name\" value=\"411\" name=\"file_name\"\/><\/p>\n<p>Au cours de l&rsquo;exercice N l&rsquo;entreprise DLT a effectu\u00e9s des op\u00e9rations li\u00e9es \u00e0 des <strong>effets de commerce.<\/strong><\/p>\n<p><u>Situation des effets en portefeuille au 01\/03\/N :<\/u><\/p>\n<p>N\u00b0 325 sur l\u2019entreprise AXAT, \u00e9ch\u00e9ance au 07\/04\/N, Montant : 6000 UM<br \/>\nN\u00b0 25 sur l\u2019entreprise TAF, \u00e9ch\u00e9ance au 27\/03\/N, Montant : 400 UM<br \/>\nN\u00b0 375 sur l\u2019entreprise HUT, \u00e9ch\u00e9ance au 04\/06\/N, Montant : 6700 UM<br \/>\nN\u00b0 75 sur l\u2019entreprise RTA, \u00e9ch\u00e9ance au 07\/09\/N, Montant : 3000 UM<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<p><\/p>\n<\/div>\n<p><u>Effets \u00e0 l\u2019encaissement au 01\/04\/N :<\/u><\/p>\n<p>N\u00b0 251 sur l\u2019entreprise TAF, \u00e9ch\u00e9ance au 31\/03\/N, Montant : 40000 UM<br \/>\nN\u00b0 51 sur l\u2019entreprise HUT, \u00e9ch\u00e9ance au 31\/03\/N, Montant : 7000 UM<\/p>\n<p><u>Avis de cr\u00e9dit n\u00b0567 et n\u00b0568 au 03\/04\/N :<\/u><\/p>\n<p><strong>Encaissement effet<\/strong> n\u00b0 251 sur l\u2019entreprise TAF Montant : 40000 UM<br \/>\nEncaissement effet n\u00b0 51 sur l\u2019entreprise HUT Montant : 7000 UM<br \/>\nCommission 20UM dont TVA 10%.<\/p>\n<p><u>Endossement effet au 14\/04\/N :<\/u><\/p>\n<p><strong>Endossement de l\u2019effet <\/strong>n\u00b0 325 sur l\u2019entreprise AXAT \u00e0 l\u2019ordre du fournisseur OLED en r\u00e8glement de sa facture n\u00b067 d\u2019un montant de 6000 UM.<\/p>\n<p><u>Escompte effet au 23\/04\/N :<\/u><\/p>\n<p><strong>Escompte effet<\/strong> n\u00b0 75 sur l\u2019entreprise RTA, \u00e9ch\u00e9ance au 07\/09\/N, Montant : 3000 UM.<br \/>\nCommission 60 UM dont TVA 10%.<\/p>\n<p><strong><u>Travail \u00e0 faire :<\/u><\/strong><br \/>\nEnregistrer les op\u00e9rations au journal comptable.<br \/>\n<strong>NB :<\/strong> UM = unit\u00e9 mon\u00e9taire<br \/>\n&nbsp;<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<\/div>\n<\/div>\n<div style=\"\n\n    display: none;\n\n    padding: 4px;\n\n    border: 1px #2e93c361 solid;\n\n    border-radius: 2px;\n\n    transition: all 0.3s cubic-bezier(.25,.8,.25,1);\n\n    \"><\/p>\n<div><a id=\"title_external_from_page\" href=\"\/comptabilite-modeles-excel\/\">Documents de comptabilit&eacute; (mod&egrave;les et tableurs Excel,xls,xlsx)<\/a><\/div>\n<div align=\"left\">\n<p id=\"p_to_hide\" style=\"margin-top: 6px;\n\n    margin-bottom: 6px;\">Documents, mod&egrave;les et tableurs Microsoft Excel et Libre Office. Calcul des heures de travail, &eacute;tat de rapprochement bancaire, compte de r&eacute;sultat, Mod&egrave;le facture avec TVA, remise et acompte&#8230; <\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Exercice 13 : Effets de commerce Seuls nos membres premium peuvent voir les liens, et les t&eacute;l&eacute;chargements ! Devenez un [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-161","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/161","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=161"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/161\/revisions"}],"predecessor-version":[{"id":2038,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/161\/revisions\/2038"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=161"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}