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A French financial balance sheet diagram showing 'Actif' and 'Passif' sections with stacked labeled blocks and a total equation.

A French financial balance sheet diagram showing 'Actif' and 'Passif' sections with stacked labeled blocks and a total equation.
Pro

Crée un tableau de bilan comptable (T-account) pour un pouvoir local. À gauche (ACTIF / Emplois), liste les catégories : Classe 2 (Actifs immobilisés), Classe 3 (Stocks), Classe 4 (Créances à un an au plus), Classe 5 (Valeurs disponibles). À droite (PASSIF / Ressources), liste : Classe 1 (Fonds propres et dettes à long terme), Classe 16 (Provisions pour risques et charges), Classe 4 (Dettes à un an au plus), Classe 49 (Comptes de régularisation). Ajoute une mention en bas : Total Actif = Total Passif. See more

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