{"id":99,"date":"2013-02-07T11:32:41","date_gmt":"2013-02-07T16:32:41","guid":{"rendered":"http:\/\/tic.cegepat.qc.ca\/portic\/?page_id=99"},"modified":"2015-08-11T19:10:29","modified_gmt":"2015-08-12T00:10:29","slug":"regularisations","status":"publish","type":"page","link":"https:\/\/tic.cegepat.qc.ca\/portic\/comptabilite\/regularisations\/","title":{"rendered":"R\u00e9gularisations"},"content":{"rendered":"<p>En fin de p\u00e9riode, l&rsquo;entreprise doit pr\u00e9parer ses \u00e9tats financiers. \u00a0Ces derniers doivent pr\u00e9senter le plus fid\u00e8lement possible les r\u00e9sultats et la situation financi\u00e8re de l&rsquo;entreprise. \u00a0Elle devra donc s&rsquo;assurer que les \u00e9tats financiers incluent tous les revenus concernant les services rendus et les biens transf\u00e9r\u00e9s au cours de la p\u00e9riode. \u00a0Elle doit aussi s&rsquo;assurer que le rapprochement des produits et des charges est fait correctement. \u00a0Ce principe nous enjoint de pr\u00e9senter toutes les charges ayant permis de g\u00e9n\u00e9rer un revenu dans la m\u00eame p\u00e9riode que ce revenu.<\/p>\n<p>Ces obligations n\u00e9cessiteront donc l&rsquo;examen de certaines transactions et des ajustements quant \u00e0 la r\u00e9partition de certains soldes de comptes de grand-livre. \u00a0Ce sont ces ajustements que l&rsquo;on nomme \u00ab\u00a0R\u00e9gularisation\u00a0\u00bb.<\/p>\n<p><a href=\"https:\/\/tic.cegepat.qc.ca\/portic\/files\/2013\/02\/einstein.gif\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-100 alignleft\" alt=\"einstein\" src=\"https:\/\/tic.cegepat.qc.ca\/portic\/files\/2013\/02\/einstein-300x300.gif\" width=\"210\" height=\"210\" srcset=\"https:\/\/tic.cegepat.qc.ca\/portic\/files\/2013\/02\/einstein-300x300.gif 300w, https:\/\/tic.cegepat.qc.ca\/portic\/files\/2013\/02\/einstein-150x150.gif 150w\" sizes=\"auto, (max-width: 210px) 100vw, 210px\" \/><\/a>Le lien suivant vous m\u00e8nera \u00e0 une s\u00e9rie de vid\u00e9os vous expliquant les r\u00e9gularisations.<\/p>\n<p><a style=\"font-size: 16px\" href=\"http:\/\/www.youtube.com\/playlist?list=PLMua9YKNdGJvJ48-kBB-b-jxxXnXfWB-Z\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-138\" alt=\"regul\" src=\"https:\/\/tic.cegepat.qc.ca\/portic\/files\/2013\/02\/regul.png\" width=\"340\" height=\"194\" srcset=\"https:\/\/tic.cegepat.qc.ca\/portic\/files\/2013\/02\/regul.png 485w, https:\/\/tic.cegepat.qc.ca\/portic\/files\/2013\/02\/regul-300x171.png 300w\" sizes=\"auto, (max-width: 340px) 100vw, 340px\" \/><\/a><span style=\"font-size: 16px\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>En fin de p\u00e9riode, l&rsquo;entreprise doit pr\u00e9parer ses \u00e9tats financiers. \u00a0Ces derniers doivent pr\u00e9senter le plus fid\u00e8lement possible les r\u00e9sultats et la situation financi\u00e8re de l&rsquo;entreprise. \u00a0Elle devra donc s&rsquo;assurer que les \u00e9tats financiers incluent tous les revenus concernant les &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"more-link\" href=\"https:\/\/tic.cegepat.qc.ca\/portic\/comptabilite\/regularisations\/\"> <span class=\"screen-reader-text\">R\u00e9gularisations<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":10,"featured_media":0,"parent":90,"menu_order":100,"comment_status":"open","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-99","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/tic.cegepat.qc.ca\/portic\/wp-json\/wp\/v2\/pages\/99","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tic.cegepat.qc.ca\/portic\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/tic.cegepat.qc.ca\/portic\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/tic.cegepat.qc.ca\/portic\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/tic.cegepat.qc.ca\/portic\/wp-json\/wp\/v2\/comments?post=99"}],"version-history":[{"count":5,"href":"https:\/\/tic.cegepat.qc.ca\/portic\/wp-json\/wp\/v2\/pages\/99\/revisions"}],"predecessor-version":[{"id":137,"href":"https:\/\/tic.cegepat.qc.ca\/portic\/wp-json\/wp\/v2\/pages\/99\/revisions\/137"}],"up":[{"embeddable":true,"href":"https:\/\/tic.cegepat.qc.ca\/portic\/wp-json\/wp\/v2\/pages\/90"}],"wp:attachment":[{"href":"https:\/\/tic.cegepat.qc.ca\/portic\/wp-json\/wp\/v2\/media?parent=99"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}