+ ‘Comptabilité/Document/Plan_comptable/Plan_comptable.hledger’
authorsp <severine@cyclocoop.org>
Sat, 19 Jul 2014 16:03:10 +0000 (18:03 +0200)
committersp <severine@cyclocoop.org>
Sat, 19 Jul 2014 16:03:10 +0000 (18:03 +0200)
Comptabilité/Document/Plan_comptable/Plan_comptable.hledger [new file with mode: 0644]

diff --git a/Comptabilité/Document/Plan_comptable/Plan_comptable.hledger b/Comptabilité/Document/Plan_comptable/Plan_comptable.hledger
new file mode 100644 (file)
index 0000000..582f3b9
--- /dev/null
@@ -0,0 +1,152 @@
+D 1,000.00€ ; NOTE: précise le format de la devise.
+
+2000/01/01 Plan comptable de départ
+       1.Capital                                                                        0  ; 1
+       1.Capital:0.Fonds                                                                0  ; 10
+       1.Capital:0.Fonds:2.SDR                                                          0  ; 102 (sans droit de reprise)
+       1.Capital:0.Fonds:2.SDR:6.Subvention.investissement.BR                           0  ; 1026 (bien renouvelable)
+       1.Capital:0.Fonds:3.ADR                                                          0  ; 103 (avec droit de reprise)
+       1.Capital:0.Fonds:3.ADR:4.Apport                                                 0  ; 1034
+       1.Capital:1.Report                                                               0  ; 11
+       1.Capital:1.Report:0.Bénéfice                                                    0  ; 110
+       1.Capital:1.Report:9.Déficit                                                     0  ; 119
+       1.Capital:2.Résultat                                                             0  ; 12
+       1.Capital:2.Résultat:0.Bénéfice                                                  0  ; 120
+       1.Capital:2.Résultat:1.Déficit                                                   0  ; 121
+       1.Capital:6.Emprunt.dette                                                        0  ; 16
+       1.Capital:6.Emprunt.dette:8.Autre                                                0  ; 168
+       1.Capital:6.Emprunt.dette:8.Autre:1.Emprunt                                      0  ; 1681
+       1.Capital:6.Emprunt.dette:8.Autre:7.Dette                                        0  ; 1687
+       1.Capital:9.Fonds.dédiés                                                         0  ; 19
+       1.Capital:9.Fonds.dédiés:4.Subvention.exploitation                               0  ; 194
+       2.Immobilisation                                                                 0  ; 2
+       2.Immobilisation:1.Corporelle                                                    0  ; 21
+       2.Immobilisation:1.Corporelle:5.Equipement                                       0  ; 215
+       2.Immobilisation:1.Corporelle:5.Equipement:4.Matériel                            0  ; 2154
+       2.Immobilisation:1.Corporelle:5.Equipement:5.Outillage                           0  ; 2155
+       2.Immobilisation:1.Corporelle:8.Autre                                            0  ; 218
+       2.Immobilisation:1.Corporelle:8.Autre:2.Transport                                0  ; 2182
+       2.Immobilisation:6.Participation                                                 0  ; 26
+       2.Immobilisation:6.Participation:1.Titre                                         0  ; 261
+       2.Immobilisation:6.Participation:1.Titre:8.Autre                                 0  ; 2618
+       2.Immobilisation:7.Financière                                                    0  ; 27
+       2.Immobilisation:7.Financière:4.Prêt                                             0  ; 274
+       2.Immobilisation:7.Financière:4.Prêt:8.Autre                                     0  ; 2748
+       2.Immobilisation:7.Financière:5.Dépôt.caution                                    0  ; 275
+       2.Immobilisation:7.Financière:5.Dépôt.caution:1.Dépôt                            0  ; 2751
+       2.Immobilisation:8.Amortissement                                                 0  ; 28
+       2.Immobilisation:8.Amortissement:1.Immobilisation.corporelle                     0  ; 281
+       2.Immobilisation:8.Amortissement:1.Immobilisation.corporelle:5.Equipement        0  ; 2815
+       2.Immobilisation:8.Amortissement:1.Immobilisation.corporelle:8.Autre             0  ; 2818
+       4.Tiers                                                                          0  ; 4
+       4.Tiers:0.Fournisseur                                                            0  ; 40
+       4.Tiers:0.Fournisseur:1.Fournisseur                                              0  ; 401
+       4.Tiers:0.Fournisseur:1.Fournisseur:1.Bien.prestation                            0  ; 4011
+       4.Tiers:1.Client                                                                 0  ; 41
+       4.Tiers:1.Client:1.Client                                                        0  ; 411
+       4.Tiers:1.Client:1.Client:1.Bien.prestation                                      0  ; 4111
+       4.Tiers:2.Personnel                                                              0  ; 42
+       4.Tiers:2.Personnel:1.Rémunération                                               0  ; 421
+       4.Tiers:2.Personnel:1.Rémunération:S.Arca                                        0  ; 421011801
+       4.Tiers:2.Personnel:1.Rémunération:G.Caprarelli                                  0  ; 421030101
+       4.Tiers:2.Personnel:1.Rémunération:T.Favier                                      0  ; 421060101
+       4.Tiers:2.Personnel:1.Rémunération:A.Morin                                       0  ; 421131501
+       4.Tiers:2.Personnel:1.Rémunération:S.Popek                                       0  ; 421161501
+       4.Tiers:2.Personnel:5.Avances                                                    0  ; 425
+       4.Tiers:2.Personnel:8.CPPR                                                       0  ; 428 (Charge à payer et Produit à recevoir)
+       4.Tiers:2.Personnel:8.CPPR:2.Congés                                              0  ; 4282
+       4.Tiers:3.Caisse.sociale                                                         0  ; 43
+       4.Tiers:3.Caisse.sociale:1.URSSAF                                                0  ; 431
+       4.Tiers:3.Caisse.sociale:7.Autre                                                 0  ; 437
+       4.Tiers:3.Caisse.sociale:7.Autre:3.Retraite.prévoyance                           0  ; 4373
+       4.Tiers:3.Caisse.sociale:7.Autre:3.Retraite.prévoyance:1.B2V                     0  ; 43731
+       4.Tiers:3.Caisse.sociale:7.Autre:3.Retraite.prévoyance:2.AG2R                    0  ; 43732
+       4.Tiers:3.Caisse.sociale:7.Autre:4.Pôle.emploi                                   0  ; 4374
+       4.Tiers:3.Caisse.sociale:8.CPPR                                                  0  ; 438 (Charge à payer et produit à recevoir)
+       4.Tiers:3.Caisse.sociale:8.CPPR:2.CSCP                                           0  ; 4382 (Cotis. sociale sur congé à payer)
+       4.Tiers:3.Caisse.sociale:8.CPPR:7.PR                                             0  ; 4387 (Produità recevoir)
+       4.Tiers:4.Etat.collectivité                                                      0  ; 44
+       4.Tiers:4.Etat.collectivité:1.SR                                                 0  ; 441 (Subvention à recevoir)
+       4.Tiers:4.Etat.collectivité:1.SR:1.Investissement                                0  ; 4411
+       4.Tiers:4.Etat.collectivité:1.SR:7.Exploitation                                  0  ; 4417
+       4.Tiers:4.Etat.collectivité:1.SR:8.Equilibre                                     0  ; 4418
+       4.Tiers:4.Etat.collectivité:7.Autre.impôt.taxe                                   0  ; 447
+       4.Tiers:4.Etat.collectivité:7.Autre.impôt.taxe:3.Autre.organisme                 0  ; 4473
+       4.Tiers:4.Etat.collectivité:8. CPPR                                              0  ; 448 (Charge à payer et produit à recevoir)
+       4.Tiers:4.Etat.collectivité:8.CPPR:6.CP                                          0  ; 4486 (Charge à payer)
+       4.Tiers:6.Divers                                                                 0  ; 46
+       4.Tiers:6.Divers:8.CPPR                                                          0  ; 468 (Charge à payer et produit à recevoir)
+       4.Tiers:6.Divers:8.CPPR:6.CP                                                     0  ; 4686 (Charge à payer)
+       4.Tiers:6.Divers:8.CPPR:7.PR                                                     0  ; 4687 (Produit à recevoir)
+       4.Tiers:8.Régularisation                                                         0  ; 48
+       4.Tiers:8.Régularisation:6.CCA                                                   0  ; 486 (Charge constatée d'avance)
+       4.Tiers:8.Régularisation:7.PCA                                                   0  ; 487 (Produit constaté d'avance)
+       5.Finance                                                                        0  ; 5
+       5.Finance:1.Etablissement                                                        0  ; 51
+       5.Finance:1.Etablissement:1.Valeur                                               0  ; 511
+       5.Finance:1.Etablissement:1.Valeur:2.Chèque.à.encaisser                          0  ; 5112
+       5.Finance:1.Etablissement:2.Banque:1.Compte:1.Courant                            0  ; 51211
+       5.Finance:1.Etablissement:2.Banque:1.Compte:2.Livret                             0  ; 51212
+       5.Finance:3.Caisse                                                               0  ; 53
+       5.Finance:3.Caisse:1.Siège                                                       0  ; 531
+       5.Finance:3.Caisse:1.Siège:1.Bonnard                                             0  ; 5311
+       5.Finance:3.Caisse:1.Siège:2.Fougères                                            0  ; 5312
+       5.Finance:8.Virement                                                             0  ; 58
+       5.Finance:8.Virement:0.Interne                                                   0  ; 580
+       6.Charge                                                                         0  ; 6
+       6.Charge:0.Achat                                                                 0  ; 60
+       6.Charge:0.Achat:6.Non.stocké                                                    0  ; 606
+       6.Charge:0.Achat:6.Non.stocké:1.Non.stockable                                    0  ; 6061
+       6.Charge:0.Achat:6.Non.stocké:3.Fourniture                                       0  ; 6063
+       6.Charge:0.Achat:6.Non.stocké:3.Fourniture:1.Produit.entretien                   0  ; 60631
+       6.Charge:0.Achat:6.Non.stocké:3.Fourniture:2.Travaux                             0  ; 60632
+       6.Charge:0.Achat:6.Non.stocké:3.Fourniture:3.Equipement.atelier                  0  ; 60633
+       6.Charge:0.Achat:6.Non.stocké:3.Fourniture:4.Outillage                           0  ; 60634
+       6.Charge:0.Achat:6.Non.stocké:3.Fourniture:5.Outillage.électrique                0  ; 60635
+       6.Charge:0.Achat:6.Non.stocké:3.Fourniture:6.Mobilier                            0  ; 60636
+       6.Charge:0.Achat:6.Non.stocké:3.Fourniture:7.Informatique                        0  ; 60636
+       6.Charge:0.Achat:6.Non.stocké:4.Consommable.bureau                               0  ; 6064
+       6.Charge:0.Achat:6.Non.stocké:8.Autre                                            0  ; 6068**
+       6.Charge:0.Achat:6.Non.stocké:8.Autre:1.Consommable.atelier                      0  ; 60681
+       6.Charge:1.Service                                                               0  ; 61
+       6.Charge:1.Service:1.Sous-traitance                                              0  ; 611
+       6.Charge:1.Service:3.Location                                                    0  ; 613
+       6.Charge:1.Service:3.Location:2.Immobilier                                       0  ; 6132
+       6.Charge:1.Service:6.Assurance                                                   0  ; 616
+       6.Charge:1.Service:8.Divers                                                      0  ; 618
+       6.Charge:2.Autre.service                                                         0  ; 62
+       6.Charge:2.Autre.service:2.Intermédiaire                                         0  ; 622
+       6.Charge:2.Autre.service:2.Intermédiaire:7.Acte                                  0  ; 6227
+       6.Charge:2.Autre.service:3.Communication                                         0  ; 623
+       6.Charge:2.Autre.service:3.Communication:6.Imprimé                               0  ; 6236
+       6.Charge:2.Autre.service:5.Frais                                                 0  ; 625
+       6.Charge:2.Autre.service:5.Frais:1.Déplacement                                   0  ; 6251
+       6.Charge:2.Autre.service:5.Frais:6.Mission                                       0  ; 6256
+       6.Charge:2.Autre.service:5.Frais:7.Réception                                     0  ; 6257
+       6.Charge:2.Autre.service:6.Télécommunication                                     0  ; 626
+       6.Charge:2.Autre.service:6.Télécommunication:1.Hébergement                       0  ; 6261
+       6.Charge:2.Autre.service:6.Télécommunication:2.Internet                          0  ; 6262
+       6.Charge:2.Autre.service:6.Télécommunication:6.Timbre                            0  ; 6263
+       6.Charge:2.Autre.service:7.Frais.bancaire                                        0  ; 627
+       6.Charge:3.Impôt                                                                 0  ; 63
+       6.Charge:3.Impôt:3.Salaire.autre.organisme                                       0  ; 633
+       6.Charge:3.Impôt:3.Salaire.autre.organisme:3.Formation                           0  ; 6333
+       6.Charge:4.Personnel                                                             0  ; 64
+       6.Charge:4.Personnel:1.Rémunération                                              0  ; 641
+       6.Charge:4.Personnel:1.Rémunération:1.Salaire                                    0  ; 6411
+       6.Charge:4.Personnel:1.Rémunération:2.Congés                                     0  ; 6412
+       6.Charge:4.Personnel:5.Cotisation                                                0  ; 645
+       6.Charge:4.Personnel:5.Cotisation:1.URSSAF                                       0  ; 6451
+       6.Charge:4.Personnel:5.Cotisation:3.Retraite                                     0  ; 6453
+       6.Charge:4.Personnel:5.Cotisation:4.Pôle.emploi                                  0  ; 6454
+       6.Charge:4.Personnel:5.Cotisation:8.Autre                                        0  ; 6458
+       6.Charge:4.Personnel:5.Cotisation:8.Autre:1.Prévoyance                           0  ; 6458
+       6.Charge:4.Personnel:7.Autre.cotisation                                          0  ; 647
+       6.Charge:4.Personnel:7.Autre.cotisation:5.Médecine.travail                       0  ; 6475
+       6.Charge:5.Gestion                                                               0  ; 65
+       6.Charge:5.Gestion:1.Licence                                                     0  ; 651
+       6.Charge:5.Gestion:7.Subvention.versée                                           0  ; 657
+       6.Charge:5.Gestion:8.Divers:6.Cotisation                                         0  ; 6586
+       7.Produit:5.Gestion:6.Cotisation                                                 0  ; 756
+       7.Produit:0.Vente:6.Prestation                                                   0  ; 706
+