Comptabilite generale de l entreprise

Comptabilite generale de l entreprise

 

by definition General Ledger Accounting is an organizational system in which flows from or to the enterprise are identified and translated financially into the accounts of the enterprise. It represents a tool allowing, for a period called fiscal year on the one hand, to become acquainted with the heritage of an entity what it owns and what it must on the other hand to periodically measure the performance of the latter through the result it has achieved over a period of General Ledger Accounting is used to produce information at destination any interested private law partner, shareholders, bankers, suppliers, customers, etc. of any administration or person of public tax or social law, Banque de France, INSEE, etc. It feeds statistics of various national sizes, notably as gross domestic product, the sum of the added values ​​of all companies and constitutes the basis for calculating a multitude of taxes and duties; as an example and without being exhaustive income taxes income tax or corporation tax calculated on a taxable income the value-added contribution of CVAE companies Value added tax VAT.

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