Titres Compte Nominal Provisions 2018 Provisions 2019

A 2481 150.000 40,000.00 60,000.00

B 2481 4.500.000 65000 75000
C 2510 3.750.000 0 60.000
D 2510 560.000 0 0
E 2581 350.000 50000 10000
F 2581 250.000 20000 10000
G 3500 150.000 0 55.000

Stock au
Éléments stockés Stock au 31/12/2019 Provision du S.I Provision du S.F
31/12/2018
Marchandises 150,000.00 230,000.00 0% 20%
Matières premières 4,500,000.00 251,000.00 12% 25%
Fournitures de bureau 3,750,000.00 3.600.000 20% 35%

Fournitures d’entretien 560,000.00 365,000.00 0% 10%

Produits finis 350,000.00 450,000.00 15% 0%

Produits encours 250,000.00 890,000.00 5% 10%

COMPTE DE LA
Éléments stockés COMPTE VARIATION DE STOCK INITIAL STOCK FINAL
STOCK
Marchandises 3111 6114 150,000.00 230,000.00
Matières premières 3121 6124 4,500,000.00 251,000.00
Fournitures de bureau 3122 6124 3,750,000.00 3,600,000.00

Fournitures d’entretien 3122 6124 560,000.00 365,000.00

Produits finis 3151 713 350,000.00 450,000.00

Produits encours 3130 713 250,000.00 890,000.00

4,310,000.00 3,965,000.00
 AJUSTEMENTS
DOTATION REPRISES
20,000.00 _
10,000.00 _
60,000.00 _
_ _
_ 40,000.00
_ 10,000.00
55,000.00 _

VAR DES
Provision SI Provision SF
STOCKS

(80,000.00) - 46,000.00
4,249,000.00 540,000.00 62,750.00
150,000.00 750,000.00 1,260,000.00

195,000.00 - 36,500.00

100,000.00 52,500.00 -
640,000.00 12,500.00 89,000.00

1,296,500.00