{"id":8362,"date":"2019-10-13T13:08:04","date_gmt":"2019-10-13T11:08:04","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=8362"},"modified":"2019-10-13T13:13:11","modified_gmt":"2019-10-13T11:13:11","slug":"analyse-des-ecritures-comptables-vba-sql-recherche-des-encaissements-en-especes-superieurs-a-1-000-e","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=8362","title":{"rendered":"Analyse des \u00e9critures comptables (VBA\/SQL) : recherche des encaissements en esp\u00e8ces sup\u00e9rieurs \u00e0 1 000 \u20ac"},"content":{"rendered":"<p style=\"text-align: justify;\">Afin de limiter le risque de fraude fiscale, la loi interdit d\u2019<a href=\"https:\/\/www.auditsi.eu\/?p=8359\">effectuer en esp\u00e8ces le paiement d\u2019une dette sup\u00e9rieure \u00e0&nbsp; 1 000 \u20ac<\/a> (C. mon. fin. art. L 112-6, I-al. 1 et D 112-3).&nbsp;Il convient de&nbsp;s&#8217;assurer r\u00e9guli\u00e8rement qu&#8217;aucun encaissement n&#8217;est r\u00e9alis\u00e9 en contravention avec la loi.<\/p>\n<p style=\"text-align: justify;\">Le contr\u00f4le du respect de cette r\u00e8gle de droit s&#8217;inscrit totalement dans le cadre de la mise en \u0153uvre d&#8217;un programme de supervision comptable \u00e0 l&#8217;image du <a href=\"https:\/\/www.auditsi.eu\/?p=8350\">projet PADoCC<\/a>.&nbsp;<\/p>\n<pre class=\"EnlighterJSRAW\" data-enlighter-language=\"null\">'Cr\u00e9ation table CAISSE_ENCAISSTSUP1K\r\nNomReq = \"ECRITUREStemp\"\r\nNomTable = \"E255_CAISSE_ENCAISSTSUP1K\"\r\nTexteReq = \"\"\r\nIf TableExiste(DB_Groupe_SUPERVISION, NomTable) Then TexteReq = TexteReq &amp; \"INSERT INTO \" &amp; NomTable &amp; \" IN '\" &amp; dossier_Bases &amp; NomBaseDestinationEnCours &amp; \"' \"\r\nTexteReq = TexteReq &amp; \"SELECT CodeEntit\u00e9, EcritureNum, JournalCode, JournalLib, EcritureDateComptable, CompteNumHarmonis\u00e9, CompteNum, CompteLib, CompteAuxNum, CompteAuxLib, Pi\u00e8ceR\u00e9f, Pi\u00e8ceDate, EcritureLib, D\u00e9bit, Cr\u00e9dit, Solde, ValidDate,\"\r\nTexteReq = TexteReq &amp; \" AAAAMM, TypeJournal, TypeEcriture, EcritureCompteNumTiers, EcritureCompteAuxNum, EcritureCompteAuxLib\"\r\nIf Not (TableExiste(DB_Groupe_SUPERVISION, NomTable)) Then TexteReq = TexteReq &amp; \" INTO \" &amp; NomTable &amp; \" IN '\" &amp; dossier_Bases &amp; NomBaseDestinationEnCours &amp; \"'\"\r\nTexteReq = TexteReq &amp; \" FROM [_ECRITURES]\" &amp; \" IN '\" &amp; dossier_Bases &amp; BDD_Final &amp; \"'\"\r\nTexteReq = TexteReq &amp; \" WHERE (([_ECRITURES].Solde&lt;=-1000) AND ([_ECRITURES].Cpte1=\"\"4\"\" Or [_ECRITURES].Cpte1=\"\"7\"\") AND ([_ECRITURES].TypeJournal=\"\"CAISSE\"\"));\"\r\nEx\u00e9Req<\/pre>\n<p style=\"text-align: justify;\">Une simple requ\u00eate <em><a href=\"https:\/\/www.auditsi.eu\/?p=6899\">SELECT&#8230; FROM&#8230; WHERE&#8230;<\/a><\/em> suffit \u00e0 r\u00e9pondre \u00e0 ce besoin. La requ\u00eate expos\u00e9e ci-avant liste les champs (<em>SELECT<\/em>) de la table contenant les lignes d&#8217;\u00e9critures (<em>FROM<\/em>) pour lesquelles le montant cr\u00e9diteur est inf\u00e9rieur \u00e0 mille euros (<em>&lt;=-1000<\/em>) pour un compte de tiers (<em>&#8220;4&#8221;<\/em>) ou de produit (<em>&#8220;7&#8221;<\/em>) dans un journal de caisse (<em>[_ECRITURES].TypeJournal=&#8221;&#8221;CAISSE&#8221;&#8221;<\/em>).<\/p>\n<p style=\"text-align: justify;\">Approfondir le sujet : <a href=\"https:\/\/www.auditsi.eu\/?tag=access\">Ma\u00eetriser ACCESS<\/a> \/&nbsp;<a href=\"https:\/\/www.auditsi.eu\/?cat=1820\">Ma\u00eetriser le langage de requ\u00eate SQL<\/a>&nbsp;\/ <a href=\"https:\/\/www.auditsi.eu\/?cat=50\">Analyse de donn\u00e9es<\/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=\"Analyse%20des%20%C3%A9critures%20comptables%20%28VBA%2FSQL%29%20%3A%20recherche%20des%20encaissements%20en%20esp%C3%A8ces%20sup%C3%A9rieurs%20%C3%A0%201%20000%20%E2%82%AC\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>Afin de limiter le risque de fraude fiscale, la loi interdit d\u2019effectuer en esp\u00e8ces le paiement d\u2019une dette sup\u00e9rieure \u00e0&nbsp; 1 000 \u20ac (C. mon. fin. art. L 112-6, I-al. 1 et D 112-3).&nbsp;Il convient de&nbsp;s&#8217;assurer r\u00e9guli\u00e8rement qu&#8217;aucun encaissement n&#8217;est r\u00e9alis\u00e9 en contravention avec la loi. Le contr\u00f4le du respect de cette r\u00e8gle de droit &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=8362\" class=\"more-link\">Continue reading &lsquo;Analyse des \u00e9critures comptables (VBA\/SQL) : recherche des encaissements en esp\u00e8ces sup\u00e9rieurs \u00e0 1 000 \u20ac&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=\"Analyse%20des%20%C3%A9critures%20comptables%20%28VBA%2FSQL%29%20%3A%20recherche%20des%20encaissements%20en%20esp%C3%A8ces%20sup%C3%A9rieurs%20%C3%A0%201%20000%20%E2%82%AC\";<\/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,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"advanced_seo_description":"","jetpack_seo_html_title":"","jetpack_seo_noindex":false,"ngg_post_thumbnail":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[50,39,304,4,282,215],"tags":[166,2070,1115,2061,1794,57,1643],"class_list":["post-8362","post","type-post","status-publish","format-standard","hentry","category-audit-de-donnees","category-cas-pratiques","category-cycle-tresorerie","category-fraude","category-sql","category-vba","tag-analyse-de-donnees","tag-argent-liquide","tag-fraude-fiscale","tag-padocc","tag-paiement-en-especes","tag-requete-sql","tag-sql"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":false,"_links":{"self":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/8362","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/types\/post"}],"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=8362"}],"version-history":[{"count":6,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/8362\/revisions"}],"predecessor-version":[{"id":8390,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/8362\/revisions\/8390"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8362"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8362"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8362"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}