Un guide d'initiation à la comptabilité en entreprise organisé en trois parties : la création de l'entreprise et le choix de la forme juridique et fiscale, le pilotage, le bilan et le compte de résultat. Avec un plan comptable général et des tableurs Excel pré-remplis à télécharger. …
Pour les étudiants. L'objectif de l'ouvrage est d'initier ses lecteurs (cycles universitaires 1 et 2, masters, écoles de commerce…) aux méthodes de comptabilité analytique dans une optique de gestion par les coûts nécessitant leur analyse et leur maîtrise. Sous un angle critique et appliqué, il présente les concepts et méthodes de calcul des coûts, l'organisation de la comptabilité de gestion dans l'entreprise et ses évolutions actuelles.
This story begins with just one sound, originating in the place which Berlin jazz people think of as their living room, the A-Trane. Back in December 2019, the club was host to four leading figures in today’s improvised music scene, who turned this cozy space into their blank canvas, their research lab. In eight sets over four nights, piano phenomenon Michael Wollny, re-inventor of the soprano saxophone Emile Parisien, electric bass icon Tim Lefebvre, and that free spirit of the drum kit Christian Lillinger were given free rein.
"As an improviser, you often find that it‘s not the compositions themselves you‘re playing, but your own memories of them. And as these memories come back to you in the moment, they assert their continuing existence in the here and now," says Michael Wollny. In other words, songs are like ghosts. Wollny‘s new album "Ghosts" is a gathering of some of the ghosts that regularly haunt him. Typically for Wollny, they range from classics like Franz Schubert's "Erlkönig" to jazz standards, film music, songs with a certain fragility by Nick Cave, say, or the band Timber Timbre, and also include his own darkly evocative original compositions.
This is the romantic story of a three-way love-affair told to us in music. We know that the young Brahms, as beautiful as a star, made a very noticed irruption within the couple Schumann. "Arrival of Brahms, a genius! Notes Robert in his diary with an extraordinary intuition. The sequel is told by Shuichi Okada on violin and Clément Lefebvre on piano, two young musicians of the National Conservatory of Music of Paris, co-producer of the present, where they deftly weave the links between the three characters. Schumann's First Sonata in A minor, Op. 105, opens fire, followed by two excerpts from the famous Sonata F-A-E, composed by Schumann, Brahms and Dietrich, the latter unfortunately being systematically left out by the violinists. Caught in the vice between the two men who love him, here is Clara with his Three Romances, Op. 22 which precedes the very melancholy Sonata No. 1, Op. 78, "Regen-Sonate" by Brahms. The music gathered here speaks better than words of how the three composers respond to one another and become a kind of common language, that of the impulses of the heart, of the outpouring of feelings and the unspoken.
La comptabilité est un outil de gestion indispensable à la bonne marche d'une entreprise. Grâce à elle, vos piles de factures, de relevés bancaires, de bulletins de paie se transforment comme par magie en bilan pour votre banquier, en balance pour établir vos déclarations fiscales, …