SESSION 2OO9 REAT bachelor TECHNOLOG IQU E SERIES: SCIENCE AND TECHNOLOGY MANAGEMENT PROOF OF SPECIALTY: ACCOUNTING AND

FINANCE COMPANY Duration: 4h Coefficient 7 The issue contains 12 pages numbered 1 / 12 to 12/12. The annex to go with the copy (page 11/12 and 12/12) provided two sonla exemDlai res. 9CFIE SW1 Page 0 BACCALAUR.EAT TECHNOLOCIQI E _ 2OO9 SESSION SERIES: SCIENCE AND TECHNOLOGY MANAG EMENT ÉPNTUVB ÉCNTTN OT U SPÉCTALITÉ: ACCOUNTING FOR TT NTNINCN ENTRXPRISE Time allowed: 4 hours Factor: 7 Docùmcnt authorized Lisie accounts colnptable géûérâ1 dlr plan, excluding any other information. Authorized equipment: a pocket calculator to lonctionûeûrent independently without jmpimante and no means of transmission, exclusive of other elements malériel lout or documentary (circulafe No. 99-186 of 16 novemb.e 1999 BOEN 11 "42). Paper presented at the topic i csndidût has 12 pages of LL12 to rùmérotées 121t2 . It is Votta Demard verify that the subject esl complete when first made availa ble, Topic Flyleaf themselves to weigh in laforme 3 Independent Records p.1 Presmrarion JL ujer CASE 1 - IDformatisâtion s) projected ......,............,........... cise and atralyse CASE 3 - Anner balance t .,,...-,.. ....,..,.,,...,.,. (37 points) on p.2 p.2-3 p 0.4 to 5 p.5 afi exes following : p.6 p.6 of gestiûn. --------,.... (53 point (50 pohts) File 2 - Closing of Exer customer management .,...........,, the cotllpofte

'7 P. CASE Appendix Appendix Appendix Appendix Appendix 1 AnnexI facrurcÈNACn'V412545 ......... . . 2 April 3 May 6 Éruegr, rrementsromprrblcs ............ Stub n '....... 12459754 At FNAC Fachrre have 412,545 ........................... Infomatisation of stocks gestioû ..... ...-... Inventaiæ of golf accessory rating ...................... the whole comp uter (to go with the copy )........... p.7 p.7 p.8-8 p.11 A Ànncxe - Networking CASE 2 Annex 7 Réguladsaiions of expenditure and revenue and tax calculation ... ............ Appendix 8 lnlormations figures on the 2008 .-...... esults Annex 9 Modaliiés calculation of ristoume to clienl PRENGARDE ......................... .............. CASE 3 Appendix 10 Inloniations useful presentation of table-x du bi1an Schedule ...................... Appendix II Table of déprécialions account s receivable. Àtrnere B - Annex Tables of the balance sheet (to go with the copy ),..,..,.,..,..................... ... ' p.v p.9 p.9 p.10 p.10 p.12 and B. Summary of Schedules s to go with the copy: The annexes ^ folrmis dupli cate for each Almex, make a copy, as sufllsânts potra pe.mettre présentatioù pre paredness and responses, it does not sem distributed copies of supplémeltaires. A \ DRTISSEMENT 9CFIEMEl u12 SUBJECT to provide care to the presentation of particuliet wtre copy. Any Wbmation justû ée be calculated deva. The accounting écritwes derrlont nunrhos and include the names and u cofilptes libellé_ is asked It wus

s::; s & # Go [f d, cs, MeuGffmi BffeUi $ $ Located just minutes from Atlantic beaches I'océan near Sables d Olonne and Jard sur mer, golf des Moulins Bleus in the town of Talmont St Hilaire has ur course very graûde quality in a context of exception. Sheltered from ocean winds and s unshine enjoying quality, the Mills Blue golfdes calls, according to its l8 hole s, a lovely ballad, had specially set off by a backdrop designed by one of the g reatest landscape painters of the region . Corscient the richness of its envilon nemçnt (fauna and flora). Golf des Moulins Bleus wanted for years to register ûo mbreûses Daus a bold defense and protectioll this DiverCité organic. The company , a limited liability company, includes a general manager (Sir Bourgenay) gestio maire a golf trainer pafiiel time; r o. . ; 3 green keepers ûardiniers), a steward of land that manages I'entretieû the golf course and park equipment and I'encadrement of The Team of green keeperc. Since UL1 year, Mr. Bourgenay, in the interests of die rsification, installed in the lobby space marketing of golf accessories (chausswes, habillenent, balls, clubs, gloves .....). His fall into clieûts Derler \ Category: Individuals and committees business. All transactions are subject to the VAT rate of 19.60 9 / o. Corncide its accounting period to the calendar year. The Mills Blue Golfdes tiert his boo ks in a single unjoumal. I _ CASE MANAGEMENT COMPUTERIZATION The new business comaît vifsuccès rm.€The first choice entrepdse had to have in some disporibilité accessoircs golf. The product quality, and that of swtout cor seils provided, were immediately able to attract much of the clieûtèle, Mr obiig eaût Bowgenay to revise its strategy for managing inventory. He made a I'acrluisifion ensernble Infomat to establish a management infomatisée stocks. The accessories are now stored in UU separate building, which necessita ted the establishment of a WiFi network for effective management of permethe I'e memble. The company has reterlu the minimum sum of 400 acquisitions in I'inscription acû fdu balance. You have the schedules HT corùre signitcative value for I 6 and Annex A (to go with Ia copy) to address this issue. 2n2 9CFIEMEI PnomÈnt pantrn - Acquisitioù the computer ensemtrle Mons Sieur Bourgeûay proceeded to registration of the acquisition of the ensembl

e Infomat and conducted its règlemeût minus I'escompte obtained. WORK TO DO ' r, 1. At pâÉir Annexes 1 and 2 indicate the éyentuelles' correclrices oue you co nsider nécessaircs. errors and present entries r + \ & 2. 3. 4. 5. + In the second writing ltannexe 2, the manager has used an expense account for th e router and the adapter enrcgstrcr WiFi. Justify the Rec ment against the acc ounting norlnes rt dcs I'enlreprise choice in the matter. Introduce the writin g on the check no12459754 according to Annex 3. Introduce the writing on the dis count received on facfure have No 4412545, Schedule 4, which indicate the Mison I'entrcprise got the discount and interest in the client then the provider shall , SECOND PARTTE Setting up a network and build on them The new Vaio computer Sory, more performan will play the role of serveu and an cielr computer as the client. Mr Bourgenay want to ensure its effective prctecti on infornation system, atic face the dangers of the Intemet. He also started I'i ntbnnatisation of inventory management with the aid of a basic dome gestiomaire relatioirnelle who asks Cedain difÊcultés. On the other hand, Mr Boufgenay Souha ila renegotiate the purchase price of golf gloves FeMn particuliùement that sell well. For cda, it voudmit contact and metlre in concutrence i'cnsc, NB The oven of, healers Aui: t-: Does :.:": IRAVAIL Iï * TODO 1. A by (ir, Schedule A, specifying the services offered by citcT lroi! Anlage o f ar (cn lSCED misc network. the position of acting as server and 2. 3. 4. 5 Complétcr diagram Schedule A (rendrc with copy): - establishing a link I'utilisâ tion I'imprimsnte of the two items, - indicating the address and IP default pâss crclle of the former postc. Citcr and characterize detx permeftânt types of soft ware to better protect computer systems against Ie external risks. A TFAP Schedu le 5, explaining each error message indicating what cn contrâittc integrity has not been met and propose solutions to them. Write the SQL query to list Pernet p roviders golf gloves woman (see the number, name and email address of the suppli er). PART -

Inventory Inventory The dcs inventaie physical inventory was conducted by zir Bougenay for Land Regi stration entries corresponding inventory. WORK FATRA 1. From 2 Schedule 6, submit entries in the inventory 31 d6cemb4c 2008. Please clarify the impact wk quantified these writings on the income statement and balance sheet. 9CFINMEl 3 ^ 2 CASE 2 - CLOSING OF THE YEAR AND ANALYSf, ESTIMATED At the end of the year 2008 accounting figures for the last I'entrepdse must mak e records Accounting necessar s to calculate the result of the exercise. The unfavorable economic environment ahead for the coming year worried that Moûsieur Bourgenay would wish measured the risk of exploitation. He considers the potential decre ase in activity level between 10 and 2070. On the other hand, to try to limit th e risk, Mr Bourgenay wishes acc ntuer effofi its business direction eo Works a nd customers of the shop. You have the Annexes 7-9 to address this issue. PART PRIMIERI Odera inventory Some op & ations hn exercise remain suspers and Mr Bourgenay must calculate f co rporation tax in order to know the amount of net income accounting. WORK TO DO 1. 2. 3. 4. From Appendix 7 entries present neces-sary to December 31, 2008.€Under what (s) prircipe (s) accountant (s) have you made these adjustments? Calculate the amoun t of tax on companies to submit the corresponding accounting entries. Détermirer the net income. PART Result variability bv The activity level of the ompany is measured by its chifte business. Mr Bougen ay éiémeûts Chifles has on the structure of charges for the year Aimi on the dis tribution of sales among parliculiers, committees ertrepise and sales of accesso ry rating. TRA.VAIL TODO 1. Based on the informaton, Schedule 8, present the income statement by variabil ity

(Turnover, margin on variable costs and outcome). 2. Calculate the breakeven poi nt, the safety margin and index séctrité. 3 Cohhêntêr ls yésultâts olrtênùs and indiqucy l'Our signiGcâtion. 4. Depreciation ligurent they still in total fixed costs ? *. 9CFIEMEl .2 Ao O 4 / 12 \ "/ T'o PART TRoNIEME _ conrmercial Effort Mr Bourgenay considering a pa.t, post cowrier bound for 20 committees of compani es not aboulia and secondly, to propose a ristoume end of the year to $ golfeu with accessories purchased during aute 2008. l.ry lg (( 2, 3. 4. WORK TO DO 1. That e métfotlô communication will you offer for Mr BOURGENAY Contact the 20 committees of business? Explain the pr: Incipit. What is the valu e of a ristourtre for the enterprise and the customer? From Schedule g, calculat e the amount of VAT and VAT rebate could be given to the client PRENGARDE. Prese nt accounting entry that would pass the day: nal of the company to save the reba te. CASE 3 _ SCHEDULES OF BALANCE SHEET AND MANAGEMENT REVIEWS Mr Bourgeray vieû t of the year's record established in 2008, he wants maintenâût lrésenter Annex individual accounts. 11 lth also near an array of bad loans on certain meets s preadsheet formulas but it difficulties. : You have the Annexes 10 and 11 and Annex B (to go with the copy). WORK TO DO 1. From Schedule 10, return to the first calculation of depreciation expense 2. 3. tL 4. .6 5, r 6. nouyeau system, irrigation. From Appendix 10, to find entries related to the add itional capital injection and output Heritage lawn tractor, Complete Schedule B (to go with the copy). What is the role of, annex in the system, accounting info rmation? From Schedule 11, determine the cell formulas 83, G3 and H3. The spread sheet is it the right tool Poui this work? Justilicr your answer. 9CFIEMEl 5 / 12 ANN-l-EXI Invoice: FNAC nov4l2545 FNAC

Place Corimerce INVOICE BP 63215 44032 NANTES Phone 0825 020 020 (0.15 TTC / min) 00 TéléÊapie02517247 È: M AlLinantes@fnac.hn.fr DATE August 22, 2008 : No. BILL: V 412545 Invoice: Mr Mills Bourgenay Golfl es Blcus The Chopiniere 85440, TAIMONI ST Phone: 02 51 92 32 ExDédiéà: :==:' HILAIRE 18 Mf.Bourgeûay Colfles the Blue Mill, has 85,440 Chopiruete TAT, MONT ST HIT AREA Phone: 02 51 92 32 18 Comments or special instructions: QUANTITY DESCRIPTION Sony Vaio LM2E UNIT PRICE 1 086.00 AMOUNT 1 086.00 I I i9 "TFT (+ écmn cenirale Unit)

'Frendnel TEW633GR Gigabit Gamine (GSEg) I66, 50 166.50 Netgear Dual BATD WNDA3 I 00 (USB WIA) 56.00 SUBTOTAL

308.50

256.47

VAT 19.60% SHIPPING & Veùi11ez! Ediger all checks to gold & e of FNAC, > s0, 00 Toral E 6A.57 Escompie 100 Remark Wireless USB the adapter has been acquired with a view to equip an already near ordimteù nt in the lobby. This half is used primarily for accounting of the co mpany and management adhâents. the shipping and handling fees are linked solely to acquire the Shuttle station, the value shown is inclusive. The po11 is done b y a local transpofteur. 1: & Çoeuw2: the ANNEX 2 Accounting records 22-Aug-o8 2i83 624 44562 404,001 Office equipment and infonnâtique Transportation Biet State VAT deductible capital provider shall slrr TNAC NANTES Fdcture No. It 4I2515 1 086.00 j5o, ilo 1348.85 22-aouÈo8 6ô5 222.50 State, therefore, VAT and service provider shall déductible'sur bieûs FNA C NANTES 43.62 44,566 cn settlement cases within one week.

404,001 266.12 Fa.turc No. l / 112 545 9CFTEMEl 6 / 12 ANNEX DAtg: 3 - Talon Shou ro12459754 Quiq! : Regulation bill n. V412545 24108/2008 HQ! 9: FNAC No. check: 12,459,754 ANNEX 4 Amount: 1 Bill: No. 4412545 have FNAC FNAC Place Conrmerce EQUITY B.P 63215 44032 NANTBS Phone 0825 020 020 (0.15 ICT / min) Fax February 1951 7 2 47 00!-Viq! The inanles@filac.tm.fi NoFACTURE August 25, 2008: A 412 545 DATE: po rur6 ,, Mr Bourgenay colfl es Mills Blue. ! 1 @: Mr t] ùurgenay Golf Mills Blue The ChoPinièrc 85,440 TALMONT S ^ INT Phone: 02 51 92 32 18 85440 Ln, TAI-MONT SArNT Phone: 02 51 92 32 Chopidèrc HTLAIRE 18 Comments or special instructions I DESCRIPTION Escornpte settlement known. fach] I V412545 574.57

100.00 100.00 I SUBTOTAL VAT 19.60% Psyé by Cheque No. 3925123. TOTAL i9, 60 ANNEX 5 - Computerization sestion of stock Extract tables : 9CFIEMEl 7 / 12 Diagram of relationships: a4rE60Fltr::: ' ÉRatLtri ) 1 "'I messase error appeared lols creation of rclation between category and PRODUCT : l2 "" messaecd'ereur: apparulorsdeiasaisieduprcmierprcduitdelatablePRODUITdansle field (PdxAchatHT): (40 ulose)): of tl "mcssase error: alparu when entering the first product dc PRODUCT table in th e field - \ umCarceorie (001" "' ANNEX 6 Inventory golf accessories 19.60

7 5oo, oo Total value of the stook at 31/12/200 '7 Depreciation coûstatée year 37 7 $ e st pearl 12i200

ISOO, ooe 8 500.00 Total value of the stock 31/1212008 In 31/1212008, the stock of gloves underwent clétérioration, estimated value of the 350.00 8 / 12 9CFIEMEl , -; ANNEX 7 - Régulârisâtiors : of expenses and revenues and calculating Tax Income and expenses to regularize p.ime an insurance àrruelle of 1 500,00 , covering the péfiode of 0l/08/2008 0l /08/2009 was paid by check barcaire and recorded on August 1, 2008; ies telephone consumption period novembrc and December 2008 are valued at 250,00 HT and will factuées qù'enjaovier 2009; Golf Customer GUILLEMOT poul arly January 2009. 27 décemble 2008 be sold accessories the ENTEP The provisional result Comptab calculated after these eDregistrement opératioff is 86,460. The rate of corporate tax is 33.33%. ANNEX 8 300.00 ex VAT, not UAIS déliwera the invoice in e

- Information Figures on the 2008 result Descrioti & 1g! ygûlqgiéalisées in 2008 with pafiiculiers: 700 golfers subscribe rs, annual subscription price: 730.00 HT golfeuÏs Allergy 1500 (en route) I ha ve done ur course price of the journey, '18 holes: 28,00 970leçons Individual HTl'unité toJanuary 20 . H.T. Description of sales in 2008 Aup oh! P! La4! F! C41 [9p! I! 9] - 70 committees s ubscribers, annual price of demarcation: 1 000,00 HT - 20 days reserved by the Non-subscribers committees; price lajoumée 350 HI ' Sales of accessories Solf: 85 500.00

Description of charges - charges variables (maintenance, administration, telepho ne, electricity ...) 257 215.00 - Fixed Charges (endowments ar] - (amortissemc nts, wages ...): 420 045,00 . ANNEX 9 - Terms Calculation of rebate to the customer tâ PRENGARDE Chiffte of business done with the client PRENCooot , U, tpoàtt : > Terms Dour get ure rebate (the calculation is made in installments) Si Si Si Si the the the the CA is idûieur 500.00 HT no. Istourte, CA is between 500.00 and I 000,00 HT HT ristoume of 2ol0, CA is included eiti 1 000,00 HT and 2000, 00 HT rist oume 3%, turnover is more than 2 000,00 4T, discount 4 o / 0. 4 -> tn 9CFIEMET é J 1l ' 9t12

q! 2) ANNEX l0 Useful Information presentation of the tables in Annex balance sheet. Mr. Bourgenay inform you that only the rts year then: > Svstem of iridescent : This year has been the opportunity to continue the implementation of the irrigat ion system on the 3 half greens. The total investment amounted to 25,000 plus VAT. The matédel has been Senice le.l8 ar.ril 2008 (7 years amortissei'nent line ar). > Tractor-Mower (of 215) s : A tractour-mower was ceded 1U seplembre 2008 for a value of 2,500 plus VAT. 1t was acquired * ll-1 July 2002 for a value of 7,500 plus VAT (in linear amofii ssement 10 years). > Hardware : For setting the res infornâtique system, the company has invested in the acqui sition of computer hardware porr a solnme of 027,80 HT I. Depreciation amoftis sements of this material OOUR arne 2008: 80.00 . > Information comDlémentaires i Following heavy rainfall, the northern part of tcrrain deteriorated. Momieur Bou genay spent éûiture staffing Ù (power valeul impairments of 25-000. s accounts have been hectic over sùivat

MoNieur Bourgeray had effegistré late 2007 provisib "n I 500 after a dispute w ith a client.€The elltieprise prccès lost her in 2008, she was sentenced to the sum of Vels 1,200 to the client. The Informations on the stock of goods are presented in A nnex 6 APPENDIX I I Table dépréciatiots Accounts Receivable B c D E F G H I J I Customers 2 Receivables at 3t ^ 2 / 2008 inclusive of VAT I Depreciation necessafe% 31/12/2008 Adjustment to existing 3 1212007

Montatt + (Dotatroff) (times) CÉaûces irrécouwables HT VAT s 4 5 9CFIEMEl

t0/12 APPENDIX A - Networking the entire computer (To go with the copy) IP Address Subnet Mask Default Gateway 192.168.1.l0 255 .255 .255. 0 Adrcsse IP Mask sous'réseau Default Gateway 255 .255. 255 .0 192.168.1. I w I New Sony Vaio ordirateur Contents: Software and files Ancier ordiûateur equipped The adapter USB Fi. Wireless Router IP Address r92.168.1.1 9CFIEMEl tl/12 APPENDIX B Schedule, record tables (To go with the copy) > Table Capital Circumstances eI moùvemeots A Gross values vent as the year B Augmentatlon

C Decrease D Valeus raw the year end Topics Teûains Construction Equipment Office Equipment and informal. 220000350000 150 000 3200 9ftf-, * Ssse > Table Depreciation Situatiors and movements B Cumulative early AugmeÛat1ons: endowments c Decreases ment of depreciable of Exercise D Accumulated depreciation at the end of Exercise 84 000 80 375 Topics Year then exercise Coûstructions 70,000 Matédels office and computer equipment 67,500 1920 1560 > Table Dedra: éciations Circumstances and mouvelneffs B

Depreciation cùmÈlées early C : D D (préciafions adjustments at year end Augnentations endowments 1'exercice Decreases repdses of Topics year Year then Teraina Merchandise inventories and accounts receivable related 8500 1500 2000 8000 ) Table supplies Sihlations and mouvemellts B Provisio: N at the beginning of Exercise of Exercise Augmentallons Endowments : (Diminuiions occasions D Provisiors at the end of Exercise Topics Provisions for exercise 1500 9CFIEMEI t2n2