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Comptabiliser les immobilisations et leurs amortissements

Objectifs

Identifier les différentes catégories d’immobilisations
Enregistrer l’acquisition d’une immobilisation
Appliquer les règles d’amortissement comptable
Comptabiliser les dotations et sorties d’immobilisations

Participants

Tous profils débutants ou intermédiaires en comptabilité

Pré-requis

Aucun

Programme

Définir une immobilisation corporelle, incorporelle, financière
Distinguer immobilisation et charge
Identifier les critères d’inscription à l’actif
Comptabiliser l’acquisition d’une immobilisation
Calculer un amortissement linéaire et dégressif
Enregistrer les dotations aux amortissements
Suivre les amortissements dans le temps
Traiter les immobilisations totalement amorties
Comptabiliser la sortie d’une immobilisation
Constater une cession ou mise au rebut
Gérer les plus-values et moins-values de cession
Appréhender les impacts fiscaux et comptables
Préparer l’inventaire des immobilisations

Exercices pratiques

Comptabiliser une acquisition et son amortissement
Réaliser un plan d’amortissement sur 5 ans
Enregistrer une cession avec plus-value
Analyser une fiche d’immobilisation complète

Aptibox

Modèle de fiche d’immobilisation à remplir
Tableaux types d’amortissements linéaire et dégressif
Fiche mémo : schéma comptable des acquisitions/amortissements
Cas pratique de cession d’une immobilisation

Référence

CPT25

Participants

Individuel
Collectif

Durée

2 heures

Prix

580,00 € HT

Format

Distanciel
Présentiel

Dates

Sur mesure

Options

Aptibox
Coaching
Entrainement intensif
Suivi

Ajouter au panier

Télécharger ce programme

Réserver une séance

Financements

Nous vous aidons dans vos démarches pour financer vos formations. Retrouvez toutes les informations sur les solutions de financement.

Nos forfaits

Nous vous proposons des forfaits/packs d’achat de modules à prix dégressifs, selon la quantité demandée.

Ces modules de 2h sont valables pour nos 5000 aptitudes ( = ateliers de formation 100% sur mesure allant à l’essentiel, tous thèmes confondus, sur tous nos catalogues management, RH, communication, développement personnel, commercial…) et valables également sur toutes nos prestations (séances de coaching, bilan de compétences , feedback 360°, codéveloppement…).