BILAN AU 31 DECEMBRE 2025
ACTIFS PASSIFS
POSTES MONTANTS POSTES MONTANTS
Fond de commerce 5,000,000 Capital 10,000,000
Terrain 4,000,000 Emprunt 4,000,000
matériel de transport 1,500,000 Fournisseur 3,000,000
mobilier de bureau 500,000 Resultat -1,350,000
marchandise 800,000
client 400,000
Banque 3,000,000
Caisse 450,000
TOTAL ACTIF 15,650,000 TOTAL PASSIF 15,650,000
FOKOU BP: 112
Date: 3/21/2025
N°_facture 1 DOIT MBARGA
REF DESIGNATION UNITE QUANTITE P.U
CO1 RIZ SAC 5 12,500.00 FCFA
SO2 HUILE BIDON 10 25,000.00 FCFA
BO01 BONBONS PAQUET 3 5,500.00 FCFA
MONTANT BRUT
RABAIS 5.00%
NET COMMERCIAL
REMISE
NET COMMERCIAL
RISTOURNE 10.00%
NET COMMERCIAL
ESCOMPTE
NET FINANCIER
TVA SUR MARCHANDISE 19.25%
TRANSPORT
TVA SUR TRANSPORT 19.25%
EMBALLAGES
TVA SUR EMBALLAGES 19.25%
NET A PAYER
DOIT MBARGA
MONTANT
62,500 FCFA
250,000 FCFA
16,500 FCFA
329,000 FCFA
16,450 FCFA
312,550 FCFA
- FCFA
312,550 FCFA
31,255 FCFA
281,295 FCFA
281,295 FCFA
54,149 FCFA
- FCFA
- FCFA
335,444 FCFA
571_Compte_caisse
DEBIT CREDIT
Dates Libellé Montant Dates
1-mars-25
2-mars-25
3-mars-25 Vente 400,000 FCFA
4-mars-25
5-mars-25
6-mars-25
TOTAL DEBIT 400,000 FCFA TOTAL CREDIT
411_Compte_client
DEBIT CREDIT
Dates Libellé Montant Dates
1-mars-25
2-mars-25
3-mars-25 Vente 800,000 FCFA
TOTAL DEBIT 800,000 FCFA TOTAL CREDIT
_Compte_caisse
CREDIT DE
Libellé Montant SOLDE Dates
1,000,000 FCFA 1-mars-25
Achat 350,000 FCFA 650,000 FCFA
1,050,000 FCFA 3-mars-25
Loyer 200,000 FCFA 850,000 FCFA
Personnel 350,000 FCFA 500,000 FCFA
Electricité 150,000 FCFA 350,000 FCFA
TOTAL CREDIT 1,050,000 FCFA 350,000 FCFA TOTAL DEBIT
_Compte_client
CREDIT DE
Libellé Montant SOLDE Dates
3,000,000 FCFA 1-mars-25
Règlement 150,000 FCFA 2,850,000 FCFA 2-mars-25
3,650,000 FCFA
3,650,000 FCFA
3,650,000 FCFA
3,650,000 FCFA
TOTAL CREDIT 150,000 FCFA 3,650,000 FCFA TOTAL DEBIT
521_Compte_banque
DEBIT CREDIT
Libellé Montant Dates Libellé
2-mars-25 Chèque
Règlement 100,000 FCFA
TOTAL DEBIT 100,000 FCFA TOTAL CREDIT
401_Compte_fournisseur
DEBIT CREDIT
Libellé Montant Dates Libellé
règlement 1,000,000 FCFA
3-mars-25 achat
TOTAL DEBIT 1,000,000 FCFA TOTAL CREDIT
nque
CREDIT
Montant SOLDE
2,000,000 FCFA
200,000 FCFA 1,800,000 FCFA
1,900,000 FCFA
1,900,000 FCFA
1,900,000 FCFA
1,900,000 FCFA
200,000 FCFA 1,900,000 FCFA
nisseur
CREDIT
Montant SOLDE
4,000,000 FCFA
3,000,000 FCFA
2,500,000 FCFA 5,500,000 FCFA
5,500,000 FCFA
5,500,000 FCFA
5,500,000 FCFA
2,500,000 FCFA 5,500,000 FCFA
solde d'ouverture mouvement
N° de compte Intitulé
Débiteur Créditeur Débit
401 fournisseur 4,000,000 FCFA 1,000,000 FCFA
411 client 3,000,000 FCFA 800,000 FCFA
521 banque 2,000,000 FCFA 100,000 FCFA
571 caisse 1,000,000 FCFA 400,000 FCFA
TOTAL 6,000,000 FCFA 4,000,000 FCFA 2,300,000 FCFA
mouvement solde de cloture
Crédit Débiteur Créditeur
2,500,000 FCFA 5,500,000 FCFA
150,000 FCFA 3,650,000 FCFA
200,000 FCFA 1,900,000 FCFA
1,050,000 FCFA 350,000 FCFA
3,900,000 FCFA 3,650,000 FCFA 7,750,000 FCFA
ENTREES S
DATE LIBELLE
Quantité P.U Montant Quantité
01/04/25 S.I - FCFA
02/04/25 Entrée 100 500 FCFA 50,000 FCFA 500
03/04/25 sortie - FCFA 600
- FCFA
- FCFA
- FCFA
- FCFA
SORTIES MAGASIN
P.U Montant Quantité P.U Montant
- FCFA 1000 2,000 FCFA 2,000,000 FCFA
2,000 FCFA 1,000,000 FCFA 600 0 1,050,000 FCFA
#NAME? #NAME? 0 #VALUE! #NAME?
#VALUE! - FCFA 0 #VALUE! 1,050,000 FCFA
#VALUE! - FCFA 0 #VALUE! 1,050,000 FCFA
#VALUE! - FCFA 0 #VALUE! 1,050,000 FCFA
#VALUE! - FCFA 0 #VALUE! 1,050,000 FCFA
OBSERVATIONS
STOCK SUFFISANT
STOCK SUFFISANT
PASSER COMMANDE
PASSER COMMANDE
PASSER COMMANDE
PASSER COMMANDE
PASSER COMMANDE