{"id":8787,"date":"2020-04-25T19:54:36","date_gmt":"2020-04-25T17:54:36","guid":{"rendered":"https:\/\/www.auditsi.eu\/?page_id=8787"},"modified":"2020-04-25T23:45:12","modified_gmt":"2020-04-25T21:45:12","slug":"padocc_ecritures-aide-en-ligne-annexe-iv-3-18-collecte-et-reconciliation-des-soldes-et-operations-intercompagnies-a-lusage-des-comptables","status":"publish","type":"page","link":"https:\/\/www.auditsi.eu\/?page_id=8787","title":{"rendered":"PADoCC_ECRITURES &#8211; Aide en ligne : ANNEXE IV.3.18 \u2013 COLLECTE ET RECONCILIATION DES  SOLDES ET OPERATIONS INTERCOMPAGNIES (A L\u2019USAGE DES COMPTABLES)"},"content":{"rendered":"<p style=\"text-align: justify;\"><em>PROGRAMME DE CONTR\u00d4LE DES COMPTES &#8211; CYCLE Z \u2013 INTERCOMPAGNIES<\/em><\/p>\n<p><span style=\"text-decoration: underline;\">Objectif&nbsp;:<\/span><\/p>\n<ul>\n<li>Contr\u00f4ler l\u2019exhaustivit\u00e9 de la retranscription des transactions commerciales et financi\u00e8res entre entit\u00e9s du groupe<\/li>\n<li>Eliminer les soldes (comptes de tiers) et op\u00e9rations (comptes de gestion et d\u2019immobilisations) intragroupe dans les comptes consolid\u00e9s<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\">D\u00e9finition des soldes et transactions intercompagnies&nbsp;:<\/span><\/p>\n<ul>\n<li>Op\u00e9rations intercompagnies (ou intragroupe) : soldes et mouvements comptables constatant des op\u00e9rations r\u00e9alis\u00e9es entre entit\u00e9s d\u2019un m\u00eame groupe.<\/li>\n<li>R\u00e9ciprocit\u00e9s : au sens des principes de consolidation, il s\u2019agit d\u2019op\u00e9rations intercompagnies dont la retranscription dans la comptabilit\u00e9 des parties prenantes est l\u2019exacte reflet l\u2019une de l\u2019autre (exemple : client \/ fournisseur, achat de marchandise \/ ventes). L\u2019\u00e9limination de ces op\u00e9rations dans les comptes consolid\u00e9s vise \u00e0 ne conserver que les flux r\u00e9alis\u00e9s avec l\u2019ext\u00e9rieur du groupe. Ces \u00e9liminations sont sans effet sur le r\u00e9sultat.\n<ul>\n<li>Tous les intragroupes ne sont pas des r\u00e9ciprocit\u00e9s (\u00e0 l\u2019image des dividendes, des ventes de marchandises immobilis\u00e9es par l\u2019acqu\u00e9reur, des produits de cession d\u2019immobilisations). Seuls les effets de r\u00e9sultat de ces op\u00e9rations donnent lieu \u00e0 retraitement en consolidation (neutralisation des dividendes, des marges sur stocks, des r\u00e9sultats sur cessions d\u2019immobilisations, du diff\u00e9rentiel d\u2019amortissement\u2026)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Le syst\u00e8me rel\u00e8ve automatiquement les comptes de tiers intragroupe (identifi\u00e9s comme tels dans le syst\u00e8me) ainsi que les contreparties de ces comptes de tiers.<\/p>\n<p style=\"text-align: justify;\">Toutes les op\u00e9rations intragroupe, r\u00e9ciproques ou non, doivent faire l\u2019objet d\u2019un rapprochement. Les \u00e9carts doivent \u00eatre identifi\u00e9s et donner lieu, le cas \u00e9ch\u00e9ant, \u00e0 des corrections comptables (comptes sociaux) ou \u00e0 des ajustements de consolidation (comptes consolid\u00e9s).<\/p>\n<p><span style=\"text-decoration: underline;\">Processus de collecte&nbsp;et de r\u00e9conciliation :<\/span><\/p>\n<p style=\"text-align: justify;\">Le processus de collecte et de r\u00e9conciliation des intercompagnies suit les \u00e9tapes suivantes<\/p>\n<ul>\n<li>Identification des comptes de tiers intercompagnies (comptes de bilan) : \u00e0 op\u00e9rer par l\u2019utilisateur, cf Annexe IV.1.4.<\/li>\n<li>Identification des contreparties (comptes de gestion : 6x\/7x et immobilisations : essentiellement 215\/2182x) : le syst\u00e8me collecte automatiquement les contreparties.<\/li>\n<li>Traitement des \u00e9carts : op\u00e9ration de r\u00e9conciliation partiellement automatis\u00e9e.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Pour faciliter le travail des comptables, chaque entit\u00e9 dispose d\u2019un classeur Excel intitul\u00e9 \u00ab&nbsp;ANALYSE INTERCOMPAGNIES&nbsp;\u00bb.<\/p>\n<p><span style=\"text-decoration: underline;\">Points de contr\u00f4le&nbsp;:<\/span><\/p>\n<ul>\n<li>S\u2019assurer que tous les comptes de tiers intragroupe (comptes g\u00e9n\u00e9raux et comptes auxiliaires) sont identifi\u00e9s comme tel (cf. ANN. IV.1.4).<\/li>\n<li>Identifier et neutraliser les autor\u00e9ciprocit\u00e9s. Les autor\u00e9ciprocit\u00e9s correspondent g\u00e9n\u00e9ralement \u00e0 des cessions internes comptabilis\u00e9es \u00e0 tort en facture de ventes.\n<ul>\n<li>Onglet AUTORECIP (autor\u00e9ciprocit\u00e9s) : identifier l\u2019origines des autor\u00e9ciprocit\u00e9s.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.auditsi.eu\/?attachment_id=8801\" rel=\"attachment wp-att-8801\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-8801\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2020\/04\/PADoCC_Ecritures-AUTORECIP.png\" alt=\"PADoCC_Ecritures - AUTORECIP\" width=\"1566\" height=\"346\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2020\/04\/PADoCC_Ecritures-AUTORECIP.png 1566w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2020\/04\/PADoCC_Ecritures-AUTORECIP-300x66.png 300w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2020\/04\/PADoCC_Ecritures-AUTORECIP-1024x226.png 1024w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2020\/04\/PADoCC_Ecritures-AUTORECIP-768x170.png 768w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2020\/04\/PADoCC_Ecritures-AUTORECIP-1536x339.png 1536w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2020\/04\/PADoCC_Ecritures-AUTORECIP-730x161.png 730w\" sizes=\"auto, (max-width: 1566px) 100vw, 1566px\" \/><\/a><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Le d\u00e9tail des autor\u00e9ciprocit\u00e9s est identifi\u00e9 par :\n<ul>\n<li>le champ AUTORECIP dans la table _ECRITURES (cf ANN. IV.3.6) ;<\/li>\n<li>l\u2019onglet DET_AUTORECIP.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>&#8230;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><em>Mis \u00e0 jour le 25\/04\/2020 (v1.3beta)<\/em><\/p>\n<p style=\"text-align: justify;\">___<\/p>\n<p style=\"text-align: justify;\">Retour vers la page du projet <a href=\"https:\/\/www.auditsi.eu\/?page_id=8535\">PADoCC_Ecritures<\/a><\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img decoding=\"async\" src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"PADoCC_ECRITURES%20-%20Aide%20en%20ligne%20%3A%20ANNEXE%20IV.3.18%20%E2%80%93%20COLLECTE%20ET%20RECONCILIATION%20DES%20%20SOLDES%20ET%20OPERATIONS%20INTERCOMPAGNIES%20%28A%20L%E2%80%99USAGE%20DES%20COMPTABLES%29\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>PROGRAMME DE CONTR\u00d4LE DES COMPTES &#8211; CYCLE Z \u2013 INTERCOMPAGNIES Objectif&nbsp;: Contr\u00f4ler l\u2019exhaustivit\u00e9 de la retranscription des transactions commerciales et financi\u00e8res entre entit\u00e9s du groupe Eliminer les soldes (comptes de tiers) et op\u00e9rations (comptes de gestion et d\u2019immobilisations) intragroupe dans les comptes consolid\u00e9s D\u00e9finition des soldes et transactions intercompagnies&nbsp;: Op\u00e9rations intercompagnies (ou intragroupe) : soldes &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?page_id=8787\" class=\"more-link\">Continue reading &lsquo;PADoCC_ECRITURES &#8211; Aide en ligne : ANNEXE IV.3.18 \u2013 COLLECTE ET RECONCILIATION DES  SOLDES ET OPERATIONS INTERCOMPAGNIES (A L\u2019USAGE DES COMPTABLES)&rsquo; &raquo;<\/a><\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"PADoCC_ECRITURES%20-%20Aide%20en%20ligne%20%3A%20ANNEXE%20IV.3.18%20%E2%80%93%20COLLECTE%20ET%20RECONCILIATION%20DES%20%20SOLDES%20ET%20OPERATIONS%20INTERCOMPAGNIES%20%28A%20L%E2%80%99USAGE%20DES%20COMPTABLES%29\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"advanced_seo_description":"","jetpack_seo_html_title":"","jetpack_seo_noindex":false,"ngg_post_thumbnail":0,"footnotes":"","_links_to":"","_links_to_target":""},"class_list":["post-8787","page","type-page","status-publish","hentry"],"jetpack_sharing_enabled":true,"jetpack_likes_enabled":false,"_links":{"self":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/pages\/8787","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8787"}],"version-history":[{"count":4,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/pages\/8787\/revisions"}],"predecessor-version":[{"id":8802,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/pages\/8787\/revisions\/8802"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8787"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}