{"id":14,"date":"2016-04-20T13:58:43","date_gmt":"2016-04-20T12:58:43","guid":{"rendered":"http:\/\/grapfig.net\/?page_id=14"},"modified":"2023-05-13T11:22:27","modified_gmt":"2023-05-13T10:22:27","slug":"cas-maree","status":"publish","type":"page","link":"https:\/\/grapfig.net\/?page_id=14","title":{"rendered":"Cas Mar\u00e9e+"},"content":{"rendered":"<p>Ce cas est con\u00e7u dans l\u2019esprit du jeu de plateau \u00ab La Mar\u00e9e Fraternelle \u00bb. Il est id\u00e9alement utilis\u00e9 en prolongement de cet outil. Cependant, une application ind\u00e9pendante de ce cas est tout \u00e0 fait possible.<\/p>\n<p>Il s\u2019adresse \u00e0 des \u00e9tudiants de 1er cycle universitaire lors des cours d\u2019initiation \u00e0 la comptabilit\u00e9 : par exemple en 1\u00b0 ann\u00e9e d\u2019un B.U.T GEA, GACO ou Tech de Co. Il est \u00e9galement adapt\u00e9 \u00e0 des stagiaires de formation continue ou \u00e0 tous autres publics en initiation \u00e0 la comptabilit\u00e9.<\/p>\n<p>Le scenario : Il s\u2019agit d\u2019enregistrer de fa\u00e7on simplifi\u00e9e les op\u00e9rations d\u2019un commerce de mar\u00e9e, de la cr\u00e9ation \u00e0 l\u2019inventaire.<\/p>\n<p>Les comp\u00e9tences \u00e0 acqu\u00e9rir :<\/p>\n<ul>\n<li>D\u00e9couvrir et ma\u00eetriser les m\u00e9canismes d\u2019enregistrement comptable.<\/li>\n<li>Comprendre le lien entre les enregistrements et les documents de synth\u00e8se (bilan et compte de r\u00e9sultat).<\/li>\n<\/ul>\n<p>Les principaux objectifs p\u00e9dagogiques sont :<\/p>\n<ul>\n<li>D\u00e9couvrir par la pratique le syst\u00e8me comptable (Grand livre, Balance, Bilan et Compte de R\u00e9sultat).<\/li>\n<li>Comprendre la finalit\u00e9 des enregistrements et des documents de synth\u00e8se.<\/li>\n<li>Comprendre l\u2019articulation entre les diff\u00e9rents documents comptables.<\/li>\n<li>Faire appara\u00eetre l\u2019utilit\u00e9 de l\u2019inventaire (amortissement et stocks).<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Ce cas est con\u00e7u dans l\u2019esprit du jeu de plateau \u00ab La Mar\u00e9e Fraternelle \u00bb. Il est id\u00e9alement utilis\u00e9 en prolongement de cet outil. Cependant, une application ind\u00e9pendante de ce cas est tout \u00e0 fait possible. Il s\u2019adresse \u00e0 des \u00e9tudiants de 1er cycle universitaire lors des cours d\u2019initiation \u00e0\u2026 <a class=\"continue-reading-link\" href=\"https:\/\/grapfig.net\/?page_id=14\">Continue reading<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":10,"menu_order":2,"comment_status":"closed","ping_status":"closed","template":"","meta":{"ngg_post_thumbnail":0,"footnotes":""},"folder":[],"class_list":["post-14","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/grapfig.net\/index.php?rest_route=\/wp\/v2\/pages\/14","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/grapfig.net\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/grapfig.net\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/grapfig.net\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/grapfig.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14"}],"version-history":[{"count":8,"href":"https:\/\/grapfig.net\/index.php?rest_route=\/wp\/v2\/pages\/14\/revisions"}],"predecessor-version":[{"id":2149,"href":"https:\/\/grapfig.net\/index.php?rest_route=\/wp\/v2\/pages\/14\/revisions\/2149"}],"up":[{"embeddable":true,"href":"https:\/\/grapfig.net\/index.php?rest_route=\/wp\/v2\/pages\/10"}],"wp:attachment":[{"href":"https:\/\/grapfig.net\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14"}],"wp:term":[{"taxonomy":"folder","embeddable":true,"href":"https:\/\/grapfig.net\/index.php?rest_route=%2Fwp%2Fv2%2Ffolder&post=14"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}