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La comptabilité et les PME

Author: Jocelyne Gosselin; Sylvie Deslauriers; Patricia Michaud; Daniel McMahon
Publisher: Montréal (Québec) Canada : Chenelière Éducation, [2018] ©2018
Edition/Format:   Print book : French : 3e éditionView all editions and formats
Summary:
« Voici le manuel idéal pour tout étudiant qui doit maîtriser les bases comptables. Son contenu, structuré en 13 chapitres, se concentre sur le cycle comptable et les fonctions fondamentales dévolues au service des finances des PME. Quatre autres chapitres, disponibles en ligne, portent sur les diverses formes juridiques des PME. Cette édition, entièrement axée sur les normes comptables pour les entreprises à  Read more...
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Genre/Form: Problems and exercises
Textbooks
Manuels d'enseignement supérieur
Problems, exercises, etc
Problèmes et exercices
Document Type: Book
All Authors / Contributors: Jocelyne Gosselin; Sylvie Deslauriers; Patricia Michaud; Daniel McMahon
ISBN: 9782765055396 2765055394
OCLC Number: 1031939428
Notes: Comprend un index.
Titre de la 2e édition : La comptabilité et les PME / Daniel McMahon, Jocelyne Gosselin, Sylvie Deslauriers.
Description: xvi, 592 pages : illustrations en couleur ; 28 cm.
Responsibility: Jocelyne Gosselin, D. Sc. (Gestion), FCPA auditrice, FCA, Sylvie Deslauriers, Ph. D., FCPA auditrice, FCA, FCMA, Patricia Michaud, MBA, CPA auditrice, CA, Daniel McMahon, M. Sc., FCPA, FCA; consultation, Caroline Talbot, M. Sc., CPA auditrice, CA, École des sciences de la gestion, Université du Québec à Montréal; révision scientifique, Céline Moquin, CPA, CA, École de gestion, Département de sciences comptables, Université de Sherbrooke; conception et rédaction des outils pédagogiques en ligne, Jocelyne Gosselin, Sylvie Deslauriers, Patricia Michaud, Daniel McMahon, Martin Dubuc (activités interactives) et Houda Rekik (capsule techno plus)

Abstract:

« Voici le manuel idéal pour tout étudiant qui doit maîtriser les bases comptables. Son contenu, structuré en 13 chapitres, se concentre sur le cycle comptable et les fonctions fondamentales dévolues au service des finances des PME. Quatre autres chapitres, disponibles en ligne, portent sur les diverses formes juridiques des PME. Cette édition, entièrement axée sur les normes comptables pour les entreprises à capital fermé (NCECF), intègre les derniers changements en vigueur tant dans les normes comptables que dans les lois et règlements. Les concepts théoriques, exposés dans un langage clair et simple, sont assortis d’exemples qui permettent à l’étudiant d’apprendre par la pratique et la compréhension active. »--

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Linked Data


\n\n

Primary Entity<\/h3>\n
<http:\/\/www.worldcat.org\/oclc\/1031939428<\/a>> # La comptabilit\u00E9 et les PME<\/span>\n\u00A0\u00A0\u00A0\u00A0a \nschema:Book<\/a>, schema:CreativeWork<\/a> ;\u00A0\u00A0\u00A0\nlibrary:oclcnum<\/a> \"1031939428<\/span>\" ;\u00A0\u00A0\u00A0\nlibrary:placeOfPublication<\/a> <http:\/\/id.loc.gov\/vocabulary\/countries\/quc<\/a>> ;\u00A0\u00A0\u00A0\nrdfs:seeAlso<\/a> <http:\/\/experiment.worldcat.org\/entity\/work\/data\/448907700#CreativeWork\/comptabilite_et_les_pme<\/a>> ; # Comptabilit\u00E9 et les PME.<\/span>\n\u00A0\u00A0\u00A0\nschema:about<\/a> <http:\/\/experiment.worldcat.org\/entity\/work\/data\/448907700#Topic\/petites_et_moyennes_entreprises_comptabilite<\/a>> ; # Petites et moyennes entreprises--Comptabilit\u00E9<\/span>\n\u00A0\u00A0\u00A0\nschema:about<\/a> <http:\/\/experiment.worldcat.org\/entity\/work\/data\/448907700#Topic\/comptabilite<\/a>> ; # Comptabilit\u00E9<\/span>\n\u00A0\u00A0\u00A0\nschema:about<\/a> <http:\/\/experiment.worldcat.org\/entity\/work\/data\/448907700#Topic\/comptabilite_problemes_et_exercices<\/a>> ; # Comptabilit\u00E9--Probl\u00E8mes et exercices<\/span>\n\u00A0\u00A0\u00A0\nschema:about<\/a> <http:\/\/experiment.worldcat.org\/entity\/work\/data\/448907700#Topic\/accounting<\/a>> ; # Accounting<\/span>\n\u00A0\u00A0\u00A0\nschema:about<\/a> <http:\/\/experiment.worldcat.org\/entity\/work\/data\/448907700#Thing\/moyen<\/a>> ; # MOYEN<\/span>\n\u00A0\u00A0\u00A0\nschema:about<\/a> <http:\/\/experiment.worldcat.org\/entity\/work\/data\/448907700#Topic\/small_business_accounting<\/a>> ; # Small business--Accounting<\/span>\n\u00A0\u00A0\u00A0\nschema:about<\/a> <http:\/\/experiment.worldcat.org\/entity\/work\/data\/448907700#Topic\/entreprises_comptabilite<\/a>> ; # Entreprises--Comptabilit\u00E9<\/span>\n\u00A0\u00A0\u00A0\nschema:about<\/a> <http:\/\/dewey.info\/class\/657.9042\/e23\/<\/a>> ;\u00A0\u00A0\u00A0\nschema:about<\/a> <http:\/\/experiment.worldcat.org\/entity\/work\/data\/448907700#Thing\/entreprise<\/a>> ; # ENTREPRISE<\/span>\n\u00A0\u00A0\u00A0\nschema:about<\/a> <http:\/\/experiment.worldcat.org\/entity\/work\/data\/448907700#Thing\/petit<\/a>> ; # PETIT<\/span>\n\u00A0\u00A0\u00A0\nschema:about<\/a> <http:\/\/experiment.worldcat.org\/entity\/work\/data\/448907700#Thing\/pme<\/a>> ; # PME<\/span>\n\u00A0\u00A0\u00A0\nschema:about<\/a> <http:\/\/experiment.worldcat.org\/entity\/work\/data\/448907700#Topic\/petites_et_moyennes_entreprises_comptabilite_manuels_d_enseignement_superieur<\/a>> ; # Petites et moyennes entreprises--Comptabilit\u00E9--Manuels d\'enseignement sup\u00E9rieur<\/span>\n\u00A0\u00A0\u00A0\nschema:bookEdition<\/a> \"3e \u00E9dition.<\/span>\" ;\u00A0\u00A0\u00A0\nschema:bookFormat<\/a> bgn:PrintBook<\/a> ;\u00A0\u00A0\u00A0\nschema:contributor<\/a> <http:\/\/experiment.worldcat.org\/entity\/work\/data\/448907700#Person\/mcmahon_daniel_1956<\/a>> ; # Daniel McMahon<\/span>\n\u00A0\u00A0\u00A0\nschema:contributor<\/a> <http:\/\/experiment.worldcat.org\/entity\/work\/data\/448907700#Person\/michaud_patricia<\/a>> ; # Patricia Michaud<\/span>\n\u00A0\u00A0\u00A0\nschema:contributor<\/a> <http:\/\/experiment.worldcat.org\/entity\/work\/data\/448907700#Person\/deslauriers_sylvie_1960<\/a>> ; # Sylvie Deslauriers<\/span>\n\u00A0\u00A0\u00A0\nschema:copyrightYear<\/a> \"2018<\/span>\" ;\u00A0\u00A0\u00A0\nschema:creator<\/a> <http:\/\/experiment.worldcat.org\/entity\/work\/data\/448907700#Person\/gosselin_jocelyne_1957<\/a>> ; # Jocelyne Gosselin<\/span>\n\u00A0\u00A0\u00A0\nschema:datePublished<\/a> \"2018<\/span>\" ;\u00A0\u00A0\u00A0\nschema:description<\/a> \"\u00AB Voici le manuel id\u00E9al pour tout \u00E9tudiant qui doit ma\u00EEtriser les bases comptables. Son contenu, structur\u00E9 en 13 chapitres, se concentre sur le cycle comptable et les fonctions fondamentales d\u00E9volues au service des finances des PME. Quatre autres chapitres, disponibles en ligne, portent sur les diverses formes juridiques des PME. Cette \u00E9dition, enti\u00E8rement ax\u00E9e sur les normes comptables pour les entreprises \u00E0 capital ferm\u00E9 (NCECF), int\u00E8gre les derniers changements en vigueur tant dans les normes comptables que dans les lois et r\u00E8glements. Les concepts th\u00E9oriques, expos\u00E9s dans un langage clair et simple, sont assortis d\u2019exemples qui permettent \u00E0 l\u2019\u00E9tudiant d\u2019apprendre par la pratique et la compr\u00E9hension active. \u00BB--<\/span>\"@fr<\/a> ;\u00A0\u00A0\u00A0\nschema:exampleOfWork<\/a> <http:\/\/worldcat.org\/entity\/work\/id\/448907700<\/a>> ;\u00A0\u00A0\u00A0\nschema:genre<\/a> \"Textbooks<\/span>\"@fr<\/a> ;\u00A0\u00A0\u00A0\nschema:genre<\/a> \"Manuels d\'enseignement sup\u00E9rieur<\/span>\"@fr<\/a> ;\u00A0\u00A0\u00A0\nschema:genre<\/a> \"Problems and exercises<\/span>\"@fr<\/a> ;\u00A0\u00A0\u00A0\nschema:inLanguage<\/a> \"fr<\/span>\" ;\u00A0\u00A0\u00A0\nschema:name<\/a> \"La comptabilit\u00E9 et les PME<\/span>\"@fr<\/a> ;\u00A0\u00A0\u00A0\nschema:productID<\/a> \"1031939428<\/span>\" ;\u00A0\u00A0\u00A0\nschema:workExample<\/a> <http:\/\/worldcat.org\/isbn\/9782765055396<\/a>> ;\u00A0\u00A0\u00A0\nwdrs:describedby<\/a> <http:\/\/www.worldcat.org\/title\/-\/oclc\/1031939428<\/a>> ;\u00A0\u00A0\u00A0\u00A0.\n\n\n<\/div>\n\n

Related Entities<\/h3>\n
<http:\/\/dewey.info\/class\/657.9042\/e23\/<\/a>>\u00A0\u00A0\u00A0\u00A0a \nschema:Intangible<\/a> ;\u00A0\u00A0\u00A0\u00A0.\n\n\n<\/div>\n
<http:\/\/experiment.worldcat.org\/entity\/work\/data\/448907700#CreativeWork\/comptabilite_et_les_pme<\/a>> # Comptabilit\u00E9 et les PME.<\/span>\n\u00A0\u00A0\u00A0\u00A0a \nschema:CreativeWork<\/a> ;\u00A0\u00A0\u00A0\nschema:creator<\/a> <http:\/\/experiment.worldcat.org\/entity\/work\/data\/448907700#Person\/mcmahon_daniel_1956<\/a>> ; # Daniel McMahon<\/span>\n\u00A0\u00A0\u00A0\nschema:name<\/a> \"Comptabilit\u00E9 et les PME.<\/span>\" ;\u00A0\u00A0\u00A0\u00A0.\n\n\n<\/div>\n
<http:\/\/experiment.worldcat.org\/entity\/work\/data\/448907700#Person\/deslauriers_sylvie_1960<\/a>> # Sylvie Deslauriers<\/span>\n\u00A0\u00A0\u00A0\u00A0a \nschema:Person<\/a> ;\u00A0\u00A0\u00A0\nschema:birthDate<\/a> \"1960<\/span>\" ;\u00A0\u00A0\u00A0\nschema:familyName<\/a> \"Deslauriers<\/span>\" ;\u00A0\u00A0\u00A0\nschema:givenName<\/a> \"Sylvie<\/span>\" ;\u00A0\u00A0\u00A0\nschema:name<\/a> \"Sylvie Deslauriers<\/span>\" ;\u00A0\u00A0\u00A0\u00A0.\n\n\n<\/div>\n
<http:\/\/experiment.worldcat.org\/entity\/work\/data\/448907700#Person\/gosselin_jocelyne_1957<\/a>> # Jocelyne Gosselin<\/span>\n\u00A0\u00A0\u00A0\u00A0a \nschema:Person<\/a> ;\u00A0\u00A0\u00A0\nschema:birthDate<\/a> \"1957<\/span>\" ;\u00A0\u00A0\u00A0\nschema:familyName<\/a> \"Gosselin<\/span>\" ;\u00A0\u00A0\u00A0\nschema:givenName<\/a> \"Jocelyne<\/span>\" ;\u00A0\u00A0\u00A0\nschema:name<\/a> \"Jocelyne Gosselin<\/span>\" ;\u00A0\u00A0\u00A0\u00A0.\n\n\n<\/div>\n
<http:\/\/experiment.worldcat.org\/entity\/work\/data\/448907700#Person\/mcmahon_daniel_1956<\/a>> # Daniel McMahon<\/span>\n\u00A0\u00A0\u00A0\u00A0a \nschema:Person<\/a> ;\u00A0\u00A0\u00A0\nschema:birthDate<\/a> \"1956<\/span>\" ;\u00A0\u00A0\u00A0\nschema:familyName<\/a> \"McMahon<\/span>\" ;\u00A0\u00A0\u00A0\nschema:givenName<\/a> \"Daniel<\/span>\" ;\u00A0\u00A0\u00A0\nschema:name<\/a> \"Daniel McMahon<\/span>\" ;\u00A0\u00A0\u00A0\u00A0.\n\n\n<\/div>\n
<http:\/\/experiment.worldcat.org\/entity\/work\/data\/448907700#Person\/michaud_patricia<\/a>> # Patricia Michaud<\/span>\n\u00A0\u00A0\u00A0\u00A0a \nschema:Person<\/a> ;\u00A0\u00A0\u00A0\nschema:familyName<\/a> \"Michaud<\/span>\" ;\u00A0\u00A0\u00A0\nschema:givenName<\/a> \"Patricia<\/span>\" ;\u00A0\u00A0\u00A0\nschema:name<\/a> \"Patricia Michaud<\/span>\" ;\u00A0\u00A0\u00A0\u00A0.\n\n\n<\/div>\n
<http:\/\/experiment.worldcat.org\/entity\/work\/data\/448907700#Thing\/entreprise<\/a>> # ENTREPRISE<\/span>\n\u00A0\u00A0\u00A0\u00A0a \nschema:Thing<\/a> ;\u00A0\u00A0\u00A0\nschema:name<\/a> \"ENTREPRISE<\/span>\" ;\u00A0\u00A0\u00A0\u00A0.\n\n\n<\/div>\n
<http:\/\/experiment.worldcat.org\/entity\/work\/data\/448907700#Thing\/moyen<\/a>> # MOYEN<\/span>\n\u00A0\u00A0\u00A0\u00A0a \nschema:Thing<\/a> ;\u00A0\u00A0\u00A0\nschema:name<\/a> \"MOYEN<\/span>\" ;\u00A0\u00A0\u00A0\u00A0.\n\n\n<\/div>\n
<http:\/\/experiment.worldcat.org\/entity\/work\/data\/448907700#Thing\/petit<\/a>> # PETIT<\/span>\n\u00A0\u00A0\u00A0\u00A0a \nschema:Thing<\/a> ;\u00A0\u00A0\u00A0\nschema:name<\/a> \"PETIT<\/span>\" ;\u00A0\u00A0\u00A0\u00A0.\n\n\n<\/div>\n
<http:\/\/experiment.worldcat.org\/entity\/work\/data\/448907700#Thing\/pme<\/a>> # PME<\/span>\n\u00A0\u00A0\u00A0\u00A0a \nschema:Thing<\/a> ;\u00A0\u00A0\u00A0\nschema:name<\/a> \"PME<\/span>\" ;\u00A0\u00A0\u00A0\u00A0.\n\n\n<\/div>\n
<http:\/\/experiment.worldcat.org\/entity\/work\/data\/448907700#Topic\/accounting<\/a>> # Accounting<\/span>\n\u00A0\u00A0\u00A0\u00A0a \nschema:Intangible<\/a> ;\u00A0\u00A0\u00A0\nschema:name<\/a> \"Accounting<\/span>\"@fr<\/a> ;\u00A0\u00A0\u00A0\u00A0.\n\n\n<\/div>\n
<http:\/\/experiment.worldcat.org\/entity\/work\/data\/448907700#Topic\/comptabilite<\/a>> # Comptabilit\u00E9<\/span>\n\u00A0\u00A0\u00A0\u00A0a \nschema:Intangible<\/a> ;\u00A0\u00A0\u00A0\nschema:name<\/a> \"Comptabilit\u00E9<\/span>\"@fr<\/a> ;\u00A0\u00A0\u00A0\u00A0.\n\n\n<\/div>\n
<http:\/\/experiment.worldcat.org\/entity\/work\/data\/448907700#Topic\/comptabilite_problemes_et_exercices<\/a>> # Comptabilit\u00E9--Probl\u00E8mes et exercices<\/span>\n\u00A0\u00A0\u00A0\u00A0a \nschema:Intangible<\/a> ;\u00A0\u00A0\u00A0\nschema:name<\/a> \"Comptabilit\u00E9--Probl\u00E8mes et exercices<\/span>\"@fr<\/a> ;\u00A0\u00A0\u00A0\u00A0.\n\n\n<\/div>\n
<http:\/\/experiment.worldcat.org\/entity\/work\/data\/448907700#Topic\/entreprises_comptabilite<\/a>> # Entreprises--Comptabilit\u00E9<\/span>\n\u00A0\u00A0\u00A0\u00A0a \nschema:Intangible<\/a> ;\u00A0\u00A0\u00A0\nschema:name<\/a> \"Entreprises--Comptabilit\u00E9<\/span>\"@fr<\/a> ;\u00A0\u00A0\u00A0\u00A0.\n\n\n<\/div>\n
<http:\/\/experiment.worldcat.org\/entity\/work\/data\/448907700#Topic\/petites_et_moyennes_entreprises_comptabilite<\/a>> # Petites et moyennes entreprises--Comptabilit\u00E9<\/span>\n\u00A0\u00A0\u00A0\u00A0a \nschema:Intangible<\/a> ;\u00A0\u00A0\u00A0\nschema:name<\/a> \"Petites et moyennes entreprises--Comptabilit\u00E9<\/span>\"@fr<\/a> ;\u00A0\u00A0\u00A0\u00A0.\n\n\n<\/div>\n
<http:\/\/experiment.worldcat.org\/entity\/work\/data\/448907700#Topic\/petites_et_moyennes_entreprises_comptabilite_manuels_d_enseignement_superieur<\/a>> # Petites et moyennes entreprises--Comptabilit\u00E9--Manuels d\'enseignement sup\u00E9rieur<\/span>\n\u00A0\u00A0\u00A0\u00A0a \nschema:Intangible<\/a> ;\u00A0\u00A0\u00A0\nschema:name<\/a> \"Petites et moyennes entreprises--Comptabilit\u00E9--Manuels d\'enseignement sup\u00E9rieur<\/span>\"@fr<\/a> ;\u00A0\u00A0\u00A0\u00A0.\n\n\n<\/div>\n
<http:\/\/experiment.worldcat.org\/entity\/work\/data\/448907700#Topic\/small_business_accounting<\/a>> # Small business--Accounting<\/span>\n\u00A0\u00A0\u00A0\u00A0a \nschema:Intangible<\/a> ;\u00A0\u00A0\u00A0\nschema:name<\/a> \"Small business--Accounting<\/span>\"@fr<\/a> ;\u00A0\u00A0\u00A0\u00A0.\n\n\n<\/div>\n
<http:\/\/id.loc.gov\/vocabulary\/countries\/quc<\/a>>\u00A0\u00A0\u00A0\u00A0a \nschema:Place<\/a> ;\u00A0\u00A0\u00A0\ndcterms:identifier<\/a> \"quc<\/span>\" ;\u00A0\u00A0\u00A0\u00A0.\n\n\n<\/div>\n
<http:\/\/worldcat.org\/isbn\/9782765055396<\/a>>\u00A0\u00A0\u00A0\u00A0a \nschema:ProductModel<\/a> ;\u00A0\u00A0\u00A0\nschema:isbn<\/a> \"2765055394<\/span>\" ;\u00A0\u00A0\u00A0\nschema:isbn<\/a> \"9782765055396<\/span>\" ;\u00A0\u00A0\u00A0\u00A0.\n\n\n<\/div>\n