{"id":163,"date":"2026-10-16T11:06:25","date_gmt":"2026-10-16T11:06:25","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=163"},"modified":"2026-10-16T21:53:49","modified_gmt":"2026-10-16T19:53:49","slug":"lc-84f91b35830ff6815b51","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/exercices\/exercices-de-comptabilite-generale\/exercice-immobilisations-corporelles-j.php","title":{"rendered":"Exercice 10 : Les immobilisations corporelles"},"content":{"rendered":"<h1>Exercice 10 : Les immobilisations corporelles<\/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=\"380\" name=\"file_name\"\/><\/p>\n<p>Au cours de l\u2019ann\u00e9e l\u2019entreprise \u00e0 TRT a effectu\u00e9 plusieurs op\u00e9rations dans le cadre du d\u00e9veloppement de sa capacit\u00e9 de production pour r\u00e9pondre \u00e0 une demande croissante.<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<p><\/p>\n<\/div>\n<p dir=\"ltr\"><u>A la date du 01\/03<\/u><br \/>\nAcquisition d\u2019un atelier vide &nbsp;\u00e0 100000 UM<\/p>\n<p><u>Facture 90 Fournisseur BTP AMG 16\/03<\/u><br \/>\nAm\u00e9nagement et reconstruction de l\u2019atelier pour l\u2019adapter \u00e0 l\u2019activit\u00e9 de l\u2019entreprise.<br \/>\nPrix des travaux 25000 UM<br \/>\nTVA 20%<\/p>\n<p dir=\"ltr\"><u>Facture 5 : Fournisseur RTY 06\/04<\/u><br \/>\n10 Machines Tours \u00e0 bois 1000 UM HT l\u2019unit\u00e9<br \/>\n5 Machines Scies circulaires 800 UM HT l\u2019unit\u00e9<br \/>\nTVA 20%<\/p>\n<p><u>Facture 10 : Fournisseur IKEA 06\/04<\/u><br \/>\n2 bureau 400 UM TTC l\u2019unit\u00e9<br \/>\n2 Chaises de bureau 35 UM HT l\u2019unit\u00e9<br \/>\n1 Classeur dossiers 120 UM HT l\u2019unit\u00e9<br \/>\nTVA 20%<\/p>\n<p dir=\"ltr\"><u>Facture 6 : Fournisseur Microsoft 08\/04<\/u><br \/>\n2 licences logiciel de gestion de production 1200 UM HT<br \/>\nTVA 20%<\/p>\n<p dir=\"ltr\"><strong><u>Travail \u00e0 faire :<\/u><\/strong><\/p>\n<p dir=\"ltr\">Enregistrer les factures re\u00e7us par le service de comptabilit\u00e9 de l\u2019entreprise.<br \/>\nEnregistrer l&rsquo;acquisition et l&rsquo;am\u00e9nagement du nouvel atelier.<br \/>\n<strong>NB :<\/strong> UM = unit\u00e9 mon\u00e9taire<\/p>\n<p>&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 10 : Les immobilisations corporelles 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-163","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/163","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=163"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/163\/revisions"}],"predecessor-version":[{"id":2042,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/163\/revisions\/2042"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=163"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}