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OFPPT
WWW.ISTA4ALL.COM
WWW.ISTA2ALL.COM
لغش
اعنإ و يهم اكتا بتك
OFFICE DE LA FORMATION PROFFESSIONELLE
ET DE LA PROMOTION DU TRAVAIL
ROYAUME DU MAROC
OFFICE DE LA FORMATION PROFFESSIONELLE
ET DE LA PROMOTION DU TRAVAIL
INSTITUT DE LA FORMATION PROFESSIONNEL
ET DE L’INFORMATIQUE
RABAT
OPTION : TECHNITIEN COMPTABLE ENTREPRISES
EFFECTUEE AU :
FIDUCIAIRE F-COMPTA
ETABLI PAR : MR BADR MAROUANI
ENCADRE PAR : MR NKIA RACHID
PROMOTION DE :2006/200 7
WWW.ISTA4ALL.COM
WWW.ISTA2ALL.COM
1
WWW.ISTA4ALL.COM
WWW.ISTA2ALL.COM
DEDICACE ………………………………………………………………………………………………………….3 REMERCIEM
PARTIE I
HISTORIQUE…………………………………………………………………………………………………….7 HISTORIQUE (2
PARTIE II
LES ETAPES DE LA COMPTABILITE………………………………………………… 12-13 TVA………………………………
LES ANNEXS.………………………………………………………………………………………………..24
WWW.ISTA4ALL.COM
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2
M
WWW.ISTA4ALL.COM
WWW.ISTA2ALL.COM
ES
SENTIMENTS
DE RECONNAISSANCE
A TOUS CEUX QUI ONT COMPRIS
MES ASPIRATIONS ET M’ONT ENCOURAGE AINSI,
QUE JE DEDIE CE RAPPORT EN 1ER LIEU A MES PARENTS.
JE TIENS A REMERCIER TOUS MES FORMATEURS DE L’ISTA C.Y.M.
MON COUSIN RA CHID, MON AMITAWFIK QUI
MA BCP AIDER DURANT LE STAGE ET
JE REMERCISOUAD ET
FATIMALES
COMPTABLES.
WWW.ISTA4ALL.COM
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…………………………………………………………………………….4 AVANT PROPOS…………………………………………………………
……………………………………………………….14-15 CNSS………………………………………………………………………………………
respect your privacy.
…………………………………………………………………………………….5
NCTIONS…………………………………10 ORGANIGRAMME……………………………………………………………………………………
…………………………………………………………………………….16 PAIE………………………………………………………………………
…………………………………………………….11