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[null,"Zoom en % =",100]
[null,"(Ctrl z)"]

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[null,null,"Bienvenue dans Sos-comptes"]
[]
[]
[null,null,"Ce petit didacticiel de comptabilité a pour ambition de vous faire"]
[null,null,"découvrir agréablement :"]
[]
[]
[null,null,null,"ce qu'est un compte …"]
[]
[null,null,null,"les différentes catégories de comptes …"]
[]
[null,null,null,"comment fonctionnent les comptes …"]
[]
[null,null,null,"comment clôturer les comptes …"]
[]
[null,null,null,null,null,null,null,"Bonne chance !"]

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[null,null,"D'abord, il faut savoir que la comptabilité enregistre deux"]
[]
[null,null,"types d'opérations :"]
[]
[]
[null,null,"1o  Des opérations  sans influence  sur le résultat."]
[]
[]
[null,null,"2o  Des opérations  avec influence  sur le résultat, "]
[null,null,"     opérations génératrices de bénéfices ou de pertes."]
[]
[]
[]
[null,null,null,null,null,"Voir les images des pages suivantes ..."]

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[]
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[null,"Exercice"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Je m'enrichis"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Je m'appauvris"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ma situation de change pas"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Commentaires :"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"",""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"Non, je n'ai rien gagné dans","cette opération !"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"Non, je n'ai rien perdu dans","cette opération !"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"Bien, passez à la page suivante !",""]
[null,"     J'achète un véhicule",null,null,null,null,null,null,null,null,null,null,null,null,5,"Non, cherchez encore…",""]
[null,"     Comment va varier ma fortune ?",null,null,null,null,{"$f":"VLOOKUP(O17,O20:P25,2)","v":""}]
[null,null,null,null,null,null,{"$f":"VLOOKUP(O17,O20:Q25,3)","v":""}]

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[null,"Exercice"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Je m'enrichis"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Je m'appauvris"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ma situation de change pas"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Commentaires :"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"",""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"Non, je n'ai rien gagné dans","cette opération !"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"C'est juste, passez à la page suivante !",""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"Oh si, elle va changer … ","mais dans quel sens ?"]
[null,"     Je paie les salaires à mes employés.",null,null,null,null,null,null,null,null,null,null,null,null,5,"Non, cherchez encore…",""]
[null,"     Comment va varier ma fortune ?",null,null,null,null,{"$f":"VLOOKUP(O17,O20:P25,2)","v":""}]
[null,null,null,null,null,null,{"$f":"VLOOKUP(O17,O20:Q25,3)","v":""}]

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[null,"Exercice"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Je m'enrichis"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Je m'appauvris"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ma situation de change pas"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Commentaires :"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"",""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"Bravo, passez à la page suivante !",""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"Non, je n'ai rien perdu dans","cette opération !"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"Oh si, elle va changer … ","mais dans quel sens ?"]
[null,"     Je loue mon camion à un client.",null,null,null,null,null,null,null,null,null,null,null,null,5,"Non, cherchez encore…",""]
[null,"     Comment va varier ma fortune ?",null,null,null,null,{"$f":"VLOOKUP(O17,O20:Q25,2)","v":""},null,null,null,null,null,null,null,null,"",""]
[null,null,null,null,null,null,{"$f":"VLOOKUP(O17,O20:Q25,3)","v":""}]

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[]
[]
[null,"Exercice"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Je m'enrichis"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Je m'appauvris"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ma situation de change pas"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Commentaires :"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"",""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"Non, je n'ai rien gagné dans","cette opération !"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"Non, je n'ai rien perdu dans","cette opération !"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"Parfait, passez à la page suivante !",""]
[null,"     Je prélève des fonds sur un",null,null,null,null,null,null,null,null,null,null,null,null,5,"Non, cherchez encore…",""]
[null,"     prêt bancaire.",null,null,null,null,{"$f":"VLOOKUP(O17,O20:Q25,2)","v":""}]
[null,"     Comment va varier ma fortune ?",null,null,null,null,{"$f":"VLOOKUP(O17,O20:Q25,3)","v":""}]

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[]
[null,null,"Vous avez  remarqué que certaines opérations ne sont que des permutations"]
[null,null,"parmi les comptes du Bilan; elles n'ont donc pas d'influence sur le"]
[null,null,"résultat puisque l'équilibre initial n'est pas rompu."]
[]
[null,null,"D'autres opérations, par contre, engendrent un enrichissement ou un"]
[null,null,"appauvrissement; elles influencent alors le résultat d'exploitation de"]
[null,null,"l'entreprise."]
[]
[null,null,"Pour enregistrer ces différents types d'opérations, on va finalement"]
[null,null,"créer des comptes de cinq catégories distinctes…"]
[]
[]
[null,null,null,null,null,"A vous de les découvrir par un exercice !"]

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[]
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[null,"Exercice"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tirage","cellule liée"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,0,null,null,"réponse juste","rép. Donnée","juste ou faux"]
[null,null,"Comptes du Bilan",null,null,null,null,null,null,null,null,null,null,null,1,2,3,4,5,6,7]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"une source externe de capitaux,","par exemple : un emprunt.",null,2,0,{"$f":"IF(T10=S10,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"une source interne de capitaux,","par exemple : un loyer encaissé.",null,4,0,{"$f":"IF(T11=S11,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"un emploi consommé,","par exemple : une note d'électricité.",null,3,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"un emploi non consommé,","par exemple : l'achat d'une machine.",null,1,0,0]
[null,null,"Comptes de Gestion",null,null,null,null,null,null,null,null,null,null,null,5,"le solde d'un compte de charges. ","",null,5,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,"le solde d'un compte de produits.","",null,5,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,"une source interne de capitaux,","par exemple : des honoraires encaissés.",null,4,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,"un emploi consommé,","par exemple : des frais de garage.",null,3,0,0]
[null,null,"Cliquez sur le cube qui correspond au compte à créer pour :",null,null,null,null,null,null,null,null,null,null,null,9,"un emploi non consommé,","par exemple : un dépôt à la Banque.",null,1,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,"un emploi consommé,","par exemple : des salaires versés.",null,3,0,0]
[null,null,{"$f":"VLOOKUP($O$8,$O$10:$Q$20,2)","v":""},null,null,null,null,null,null,null,null,null,null,null,11,"","","",null,3,{"$f":"SUM(U10:U19)","v":0}]
[null,null,{"$f":"VLOOKUP($O$8,$O$10:$Q$20,3)","v":""},null,null,null,null,null,{"$f":"IF(P8=0,\"\",IF(VLOOKUP(O8,O10:S19,5)=P8,\"Juste\",\"Faux\"))","v":""}]
[null,null,{"$f":"IF(U20=10,\"Bravo, vous avez compris le sens de ces 5 types de comptes.\",\"\")","v":""}]
[null,null,{"$f":"IF(U20=10,\"Vous pouvez refaire l'exercice sans les exemples ou passer à la page suivante... \",\"\")","v":""},null,null,null,null,null,{"$f":" IF(U20<2,U20 & \" point sur 10\",U20 &\" points sur 10\")","v":"0 point sur 10"}]

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[]
[]
[null,"Quiz 1"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TIRAGE","CELLULE"]
[null,null,{"$f":"VLOOKUP(O9,O12:T19,2)","v":""},null,null,null,null,null,null,null,null,null,null,null,8,1]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,2,3,4,5,"juste-faux"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"  Un rond symbolise automatiquement un compte de :",null,8,0,{"$f":"IF(R12=S12,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"  Le cercle avec un rayon à 7 heures représente un compte de :",null,4,0,{"$f":"IF(R13=S13,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"  Un cercle avec un rayon à 5 heures représente un compte de :",null,5,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"  Un symbole non-rond représente obligatoirement un compte de :",null,7,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"  Le triangle est le symbole des comptes de :",null,3,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,"  Le rectangle symbolise les comptes de :",null,2,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,"  Un cercle avec rayons à 5 et 7 h. symbolise un compte de :",null,6,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,"","",0,1,{"$f":"SUM(T12:T18)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "," "]
[null,null,null,null,null,null,null,{"$f":"IF(P9<2,\"                       \",IF(VLOOKUP(O9,O12:T20,4)=P9,\" Juste\",\" Faux\"))","v":"                       "},null,null,null,null,null,null,null,null,1]
[null,null,{"$f":"IF(T19=7,\"Très bien, vos 7 points vous donnent droit à la suite du programme !\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"    A C T I F",2]
[null,null,null,null,null,null,null,{"$f":" IF(T19<2,T19 & \" point sur 7\",T19 &\" points sur 7\")","v":"0 point sur 7"},null,null,null,null,null,null,null,"    P A S S I F",3]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"    C H A R G E S",4]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"    P R O D U I T S",5]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"    R E S U L T A T S",6]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"    B I L A N",7]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"    G E S T I O N",8]

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[]
[]
[null,null,null,"Cliquez sur les icônes !"]

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[]
[]
[]
[]
[]
[]
[]
[null,null,"Nom du compte …"]
[null,null,"Dates","Cpar","Pces","Libellés","Débit","Crédit","Soldes"]
[]
[null,null,"2002-01-01",5000,1,"  Solde à nouveau",250,null,{"$f":"IF(SUM(G11:H11)=0,\"\",I10+G11-H11)","v":250}]
[null,null,"2002-02-08",1010,5,"  Virement au CCP",null,80,{"$f":"IF(SUM(G12:H12)=0,\"\",I11+G12-H12)","v":170}]
[null,null,"2002-02-09",2020,12,"  Ventes au comptant",140,null,310]
[null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,""]

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[]
[]
[]
[]
[]
[]
[]
[null,null,"Nom du compte"]
[null,null,"débit",null,"crédit"]
[]
[null,null,"Sàn",250.25]
[null,null,null,null,"8 fév. (5)",80]
[null,null,"9 fév. (12)",140]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"IF(D21=\"\",\"\",\"Spb\")","v":""},{"$f":"IF(D23=SUM(D10:D20),\"\",D23-SUM(D10:D20))","v":""},{"$f":"IF(F21=\"\",\"\",\"Spb\")","v":"Spb"},{"$f":"IF(F23=SUM(F10:F20),\"\",F23-SUM(F10:F20))","v":310.25}]
[]
[null,null,null,{"$f":"IF(SUM(D10:D20)>SUM(F10:F20),SUM(D11:D20),SUM(F10:F20))","v":390.25},null,{"$f":"D23","v":390.25}]

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[]
[]
[]
[]
[]
[]
[null,null,"Pour bien comprendre le fonctionnement des comptes, il ne faut pas oublier qu'ils"]
[null,null,"sont là pour enregistrer des mouvements, et que, pour chaque mouvement, il y a"]
[null,null,"naturellement un point de départ (origine) et une arrivée (destination)."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
[]
[]
[null,null,null,null,null,null,null,"Un compte peut"]
[null,null,null,null,null,null,null,"ainsi être, tantôt"]
[null,null,null,null,null,null,null,{"$f":"IF(O10=2,\"…..….…, tantôt\",\"  origine,   tantôt\")","v":"…..….…, tantôt"}]
[null,null,null,null,null,null,null,{"$f":"IF(O10=2,\"……………. .\",\"destination.\")","v":"……………. ."}]
[]
[null,null,null,null,null,null,null,null,"Texte à trou :"]

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[]
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[]
[]
[]
[null,null,"Exemple avec le compte \"Caisse\""]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,false]
[]
[null,null,null,null,"Caisse"]
[null,null,{"$f":"IF(O11=TRUE,\"Vente au comptant\",\"\")","v":""},null,"débit","crédit"]
[null,null,{"$f":"IF(O11=TRUE,\"Encaissement d'un chèque\",\"\")","v":""}]
[null,null,{"$f":"IF(O11=TRUE,\"Retrait au Bancomat\",\"\")","v":""},null,"La caisse est la","La caisse est à",{"$f":"IF(O10=TRUE,\"Achat au comptant\",\"\")","v":""}]
[null,null,{"$f":"IF(O11=TRUE,\"Recettes diverses\",\"\")","v":""},null,"destination du flux","l'origine du flux",{"$f":"IF(O10=TRUE,\"Versement à la poste\",\"\")","v":""}]
[null,null,null,null,null,null,{"$f":"IF(O10=TRUE,\"Dépôt à la banque\",\"\")","v":""}]
[null,null,null,null,{"$f":"IF(O11=TRUE,\"Il y aura\",\"\")","v":""},{"$f":"IF(O$10=TRUE,\"Il y aura\",\"\")","v":""},{"$f":"IF(O10=TRUE,\"Paiements divers\",\"\")","v":""}]
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[]
[null,"  Quiz 2"]
[]
[]
[]
[]
[]
[null,null,"Les sources se répartissent en deux catégories de comptes :",null,null,null,null,null,null,null,null,null,null,null,"test réponse"]
[null,null,"les comptes …",null,null,{"$f":"IF(D9=\"\",\"\",IF(V9=\"idem\",\"idem\",IF(T9=0,\"X\",\"V\")))","v":""},null,null,null,null,null,null,null,null,{"$f":"LOWER(D9)","v":""},{"$f":"SEARCH(\"*passif*\",$O9)","v":{"$error":"#VALUE!"}},{"$f":"SEARCH(\"*produit*\",$O9)","v":{"$error":"#VALUE!"}},{"$f":"IF(ISERR(P9)=FALSE,1,0)","v":0},{"$f":"IF(ISERR(Q9)=FALSE,1,0)","v":0},{"$f":"SUM(R9:S9)","v":0},{"$f":"IF(T9=0,0,1)","v":0},null,{"$f":"IF(V9=\"idem\",0,U9)","v":0}]
[null,null,"et les comptes …",null,null,{"$f":"IF(D10=\"\",\"\",IF(V10=\"idem\",\"idem\",IF(T10=0,\"X\",\"V\")))","v":""},null,null,null,null,null,null,null,null,{"$f":"LOWER(D10)","v":""},{"$f":"SEARCH(\"*passif*\",$O10)","v":{"$error":"#VALUE!"}},{"$f":"SEARCH(\"*produit*\",$O10)","v":{"$error":"#VALUE!"}},{"$f":"IF(ISERR(P10)=FALSE,1,0)","v":0},{"$f":"IF(ISERR(Q10)=FALSE,1,0)","v":0},{"$f":"SUM(R10:S10)","v":0},{"$f":"IF(T10=0,0,1)","v":0},{"$f":"IF(LEFT(O10,6)=LEFT(O9,6),\"idem\",0)","v":"idem"},{"$f":"IF(V10=\"idem\",0,U10)","v":0}]
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[null,null,"Les emplois se composent de deux catégories de comptes :",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0]
[null,null,"les comptes …",null,null,"",null,null,null,null,null,null,null,null,"",{"$f":"SEARCH(\"*actif*\",$O13)","v":{"$error":"#VALUE!"}},{"$f":"SEARCH(\"*charge*\",$O13)","v":{"$error":"#VALUE!"}},0,{"$f":"IF(ISERR(Q13)=FALSE,1,0)","v":0},0,0,null,0]
[null,null,"et les comptes …",null,null,"",null,null,null,null,null,null,null,null,"",{"$f":"SEARCH(\"*actif*\",$O14)","v":{"$error":"#VALUE!"}},{"$f":"SEARCH(\"*charge*\",$O14)","v":{"$error":"#VALUE!"}},0,{"$f":"IF(ISERR(Q14)=FALSE,1,0)","v":0},0,0,{"$f":"IF(LEFT(O14,6)=LEFT(O13,6),\"idem\",0)","v":"idem"},0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0]
[null,null,"Les comptes de sources augmentent au (débit ou crédit) …",null,null,"",null,null,null,null,null,null,null,null,"",{"$f":"SEARCH(\"*cr?dit*\",$O16)","v":{"$error":"#VALUE!"}},null,0,null,0,0,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0]
[null,null,"Les comptes d'emplois augmentent au …",null,null,"",null,null,null,null,null,null,null,null,"",{"$f":"SEARCH(\"*d?bit*\",$O18)","v":{"$error":"#VALUE!"}},null,0,null,0,0,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,"total juste",{"$f":"SUM(U9:U18)","v":0},null,{"$f":"SUM(W9:W18)","v":0}]
[null,null,null,{"$f":"IF(U19<2,\"Réponse juste\",\"Réponses justes\")","v":"Réponse juste"},null,{"$f":"W19","v":0}]
[null,null,{"$f":"IF(W19=6,\"Je suis content de vous, 6 points sur 6…Poursuivez votre chemin !\",\"\")","v":""}]

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[null,null,null,"Cliquez sur les comptes pour en savoir plus !"]

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[]
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[null,null,"Rien ne vaut la pratique !"]
[]
[null,null,"Je vous propose donc maintenant une petite simulation personnalisée"]
[null,null,"qui vous permettra de bien comprendre le structure et le fonctionnement"]
[null,null,"d'un compte en vous amusant."]
[]
[null,null,"Il s'agit pour vous de tenir le contrôle de votre porte-monnaie en enregistrant"]
[null,null,"dans un compte d'actif appelé \"CAISSE\" vos recettes et dépenses d'une"]
[null,null,"semaine imaginaire."]
[]
[]
[null,null,"Vous commencerez la semaine avec Fr. 100.- en poche."]
[null,null,"A la page suivante vous allez pouvoir choisir des événements qui ont tous"]
[null,null,"une influence sur votre patrimoine…  "]
[null,null,null,null,null,null,null,"Bonne chance !"]

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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"tirage",62,"i/p",{"$f":"IF(INT(P2/2)=P2/2,2,1)","v":2}]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,"à choisir…","à choisir…",null,null," +=2",null,0,0,100,null,null,null,null,null,null,null,null,null,100]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AC5=0,\"\",SUM($AC$5:AC5))","v":""},1,0,"vendu une cassette…","acheté une cassette…",0,0,2,1,{"$f":"IF($R$2=1,U5,V5)","v":1},{"$f":"IF(T5>100,100,T5)","v":0},{"$f":"IF(W5=2,X5,-X5)","v":0},"vente cassette","achat cassette",null,{"$f":"IF(X5>0,1,0)","v":0},null,1,{"$f":"IF($T$32<1,\"\",VLOOKUP(1,$N$5:$AA$31,12+$R$2))","v":""},{"$f":"IF($T$32<1,\"\",VLOOKUP(1,$N$5:$AA$31,11))","v":""},null,{"$f":"IF($T$32<AK5,\"\",IF(VLOOKUP(AK5,$N$5:$AA$31,12)<=0,\"\",VLOOKUP(AK5,$N$5:$AA$31,11)))","v":""},{"$f":"IF($T$32<AK5,\"\",IF(VLOOKUP(AK5,$N$5:$AA$31,12)>0,\"\",VLOOKUP(AK5,$N$5:$AA$31,11)))","v":""},1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AC6=0,\"\",SUM($AC$5:AC6))","v":""},2,0,"reçu mon argent de poche de la semaine…","reçu mon argent de poche de la semaine…",0,0,2,2,{"$f":"IF($R$2=1,U6,V6)","v":2},{"$f":"IF(T6>100,100,T6)","v":0},{"$f":"IF(W6=2,X6,-X6)","v":0},"argent de poche","argent de poche",null,{"$f":"IF(X6>0,1,0)","v":0},null,2,{"$f":"IF($T$32<2,\"\",VLOOKUP(2,$N$5:$AA$31,12+$R$2))","v":""},{"$f":"IF($T$32<2,\"\",VLOOKUP(2,$N$5:$AA$31,11))","v":""},null,{"$f":"IF($T$32<AK6,\"\",IF(VLOOKUP(AK6,$N$5:$AA$31,12)<=0,\"\",VLOOKUP(AK6,$N$5:$AA$31,11)))","v":""},{"$f":"IF($T$32<AK6,\"\",IF(VLOOKUP(AK6,$N$5:$AA$31,12)>0,\"\",VLOOKUP(AK6,$N$5:$AA$31,11)))","v":""},2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AC7=0,\"\",SUM($AC$5:AC7))","v":""},3,0,"fait du bowling avec des copains…","fait du bowling avec des copains…",0,0,1,1,1,0,0,"bowling","bowling",null,0,null,3,{"$f":"IF($T$32<3,\"\",VLOOKUP(3,$N$5:$AA$31,12+$R$2))","v":""},{"$f":"IF($T$32<3,\"\",VLOOKUP(3,$N$5:$AA$31,11))","v":""},null,"","",3]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AC8=0,\"\",SUM($AC$5:AC8))","v":""},4,0,"pris le bus pour aller en ville…","pris le bus pour aller en ville…",0,0,1,1,1,0,0,"bus","bus",null,0,null,4,{"$f":"IF($T$32<4,\"\",VLOOKUP(4,$N$5:$AA$31,12+$R$2))","v":""},{"$f":"IF($T$32<4,\"\",VLOOKUP(4,$N$5:$AA$31,11))","v":""},null,"","",4]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AC9=0,\"\",SUM($AC$5:AC9))","v":""},5,0,"été chez le coiffeur pour changer de look…","été chez le coiffeur pour changer de look…",0,0,1,1,1,0,0,"coiffeur","coiffeur",null,0,null,5,{"$f":"IF($T$32<5,\"\",VLOOKUP(5,$N$5:$AA$31,12+$R$2))","v":""},{"$f":"IF($T$32<5,\"\",VLOOKUP(5,$N$5:$AA$31,11))","v":""},null,"","",5]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AC10=0,\"\",SUM($AC$5:AC10))","v":""},6,0,"empoché un billet trouvé par terre…","empoché un billet trouvé par terre…",0,0,2,2,2,0,0,"billet trouvé","billet trouvé",null,0,null,6,{"$f":"IF($T$32<6,\"\",VLOOKUP(6,$N$5:$AA$31,12+$R$2))","v":""},{"$f":"IF($T$32<6,\"\",VLOOKUP(6,$N$5:$AA$31,11))","v":""},null,"","",6]
[null,null,null,null,null,null,null,"Solde",null,null,null,null,null,{"$f":"IF(AC11=0,\"\",SUM($AC$5:AC11))","v":""},7,0,"acheté un livre…","acheté un livre…",0,0,1,1,1,0,0,"achat livre","achat livre",null,0,null,7,{"$f":"IF($T$32<7,\"\",VLOOKUP(7,$N$5:$AA$31,12+$R$2))","v":""},{"$f":"IF($T$32<7,\"\",VLOOKUP(7,$N$5:$AA$31,11))","v":""},null,"","",7]
[null,null,null,null,null,null,null,"en caisse :",null,null,null,null,null,{"$f":"IF(AC12=0,\"\",SUM($AC$5:AC12))","v":""},8,0,"acheté des fleurs pour ma maman…","acheté des fleurs pour ma maman…",0,0,1,1,1,0,0,"achat fleurs","achat fleurs",null,0,null,8,{"$f":"IF($T$32<8,\"\",VLOOKUP(8,$N$5:$AA$31,12+$R$2))","v":""},{"$f":"IF($T$32<8,\"\",VLOOKUP(8,$N$5:$AA$31,11))","v":""},null,"","",8]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AC13=0,\"\",SUM($AC$5:AC13))","v":""},9,0,"perdu en jouant au poker de dés…","gagné en jouant au poker de dés…",0,0,1,2,2,0,0,"perte au poker","gain au poker",null,0,null,9,{"$f":"IF($T$32<9,\"\",VLOOKUP(9,$N$5:$AA$31,12+$R$2))","v":""},{"$f":"IF($T$32<9,\"\",VLOOKUP(9,$N$5:$AA$31,11))","v":""},null,"","",9]
[null,null,null,null,null,null,null,{"$f":"Y32","v":100},null,null,null,null,null,{"$f":"IF(AC14=0,\"\",SUM($AC$5:AC14))","v":""},10,0,"vendu une de mes peintures…","acheté des pinceaux et de la peinture…",0,0,2,1,1,0,0,"vente peintures","achat peinture",null,0,null,10,{"$f":"IF($T$32<10,\"\",VLOOKUP(10,$N$5:$AA$31,12+$R$2))","v":""},{"$f":"IF($T$32<10,\"\",VLOOKUP(10,$N$5:$AA$310,11))","v":""},null,"","",10]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AC15=0,\"\",SUM($AC$5:AC15))","v":""},11,0,"commandé un frappé fraises à la buvette du club…","commandé un frappé fraises à la buvette du club…",0,0,1,1,1,0,0,"boisson au club","boisson au club",null,0,null,null,null,null,null,{"$f":"SUM(AI4:AI14)","v":100},{"$f":"SUM(AJ5:AJ14)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AC16=0,\"\",SUM($AC$5:AC16))","v":""},12,0,"offert cette plante à mon prof. Détesté…","offert cette plante à mon prof. Détesté…",0,0,1,1,1,0,0,"plante pour prof.","plante pour prof.",null,0,null,null,null,null,null,"dif. =",{"$f":"AJ15-AI15","v":-100}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AC17=0,\"\",SUM($AC$5:AC17))","v":""},13,0,"joué au mini-golf après l'école…","joué au mini-golf après l'école…",0,0,1,1,1,0,0,"mini-golf","mini-golf",null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AC18=0,\"\",SUM($AC$5:AC18))","v":""},14,0,"été au cinéma…","été au cinéma…",0,0,1,1,1,0,0,"cinéma","cinéma",null,0,null,null,null,null,null,{"$f":"COUNTIF(AI5:AI14,\">0\")","v":0},{"$f":"COUNTIF(AJ5:AJ14,\">0\")","v":0},{"$f":"AI18+AJ18","v":0}]
[null,"     Choisissez successivement dix événements en cliquant sur les icônes de votre choix et en",null,null,null,null,null,{"$f":"IF(T39<0,\"Impossible\",\"\")","v":""},null,null,null,null,null,{"$f":"IF(AC19=0,\"\",SUM($AC$5:AC19))","v":""},15,0,"glissé mon offrande dans le tronc de l'église…","glissé mon offrande dans le tronc de l'église…",0,0,1,1,1,0,0,"offrande","offrande",null,0]
[null,"     indiquant le montant dans la case grise, puis pressez la touche Return et enregistrez !",null,null,null,null,null,{"$f":"IF(T39<0,\"solde insuffisant\",\"\")","v":""},null,null,null,null,null,{"$f":"IF(AC20=0,\"\",SUM($AC$5:AC20))","v":""},16,0,"offert un souvenir à une copine malade…","reçu de ma grand-maman lorsque j'étais malade…",0,0,1,2,2,0,0,"souvenir pour copine","cadeau de grand-maman",null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AC21=0,\"\",SUM($AC$5:AC21))","v":""},17,0,"gagné à un concours d'échecs…","payé mon cours d'équitation…",0,0,2,1,1,0,0,"gain aux échecs","cours équitation",null,0]
[null,"          J'ai",{"$f":"IF(P3=0,\"\",VLOOKUP(P3,O5:S31,IF(R2=1,3,4)))","v":""},null,null,null,"Frs.",null,null,null,null,null,null,{"$f":"IF(AC22=0,\"\",SUM($AC$5:AC22))","v":""},18,0,"nettoyé les vitres du voisin qui m'a donné…","nettoyé les vitres du voisin qui m'a donné…",0,0,2,2,2,0,0,"nettoyage vitres","nettoyage vitres",null,0]
[null,null,null,null,null,null,null,"entrer",null,null,null,null,null,{"$f":"IF(AC23=0,\"\",SUM($AC$5:AC23))","v":""},19,0,"acheté de la benzine pour mon boguet…","vendu un bidon de benzine à un copain en panne…",0,0,1,2,2,0,0,"achat benzine","vente benzine",null,0]
[null,{"$f":"IF(VLOOKUP(P3,O4:T31,6)>0,\"            Choix enregistré\",\"\")","v":""},null,{"$f":"\"Encore \" &10- T32 &\" choix\"","v":"Encore 10 choix"},null,{"$f":"IF(T32=10,\"veuillez passer à la page suivante !\",\"\")","v":""},null,null,null,null,null,null,null,{"$f":"IF(AC24=0,\"\",SUM($AC$5:AC24))","v":""},20,0,"réparé le vélo de Pierre…","payé la réparation de mon vélo…",0,0,2,1,1,0,0,"réparation vélo encaissée","réparation vélo payée",null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AC25=0,\"\",SUM($AC$5:AC25))","v":""},21,0,"offert un stylo à mon père…","offert un stylo à mon père…",0,0,1,1,1,0,0,"achat stylo","achat stylo",null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AC26=0,\"\",SUM($AC$5:AC26))","v":""},22,0,"dégusté une coupe glacée avec ma copine…","dégusté une coupe glacée avec ma copine…",0,0,1,1,1,0,0,"coupe glacée","coupe glacée",null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AC27=0,\"\",SUM($AC$5:AC27))","v":""},23,0,"perdu le parapluie de ma mère qui me réclame…","prêté mon parapluie à tante Olga qui m'a donné…",0,0,1,2,2,0,0,"perte parapluie","prêt parapluie",null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AC28=0,\"\",SUM($AC$5:AC28))","v":""},24,0,"acheté le chemisier de mes rêves…","acheté le chemisier de mes rêves…",0,0,1,1,1,0,0,"achat chemisier","achat chemisier",null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AC29=0,\"\",SUM($AC$5:AC29))","v":""},25,0,"offert un cadeau à un copain pour sa fête...","eu mon anniversaire et reçu…",0,0,1,2,2,0,0,"cadeau anniversaire offert","cadeau anniversaire reçu",null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AC30=0,\"\",SUM($AC$5:AC30))","v":""},26,0,"réservé des billets pour un concert…","réservé des billets pour un concert…",0,0,1,1,1,0,0,"billets concert","billets concert",null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AC31=0,\"\",SUM($AC$5:AC31))","v":""},27,0,"reçu de ma marraine pour mon anniversaire…","envoyé à Maxime un bon pour sa fête…",0,0,2,1,1,0,0,"cadeau de marraine","bon offert à  Maxime",null,0]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"test solde",null,null,"solde provisoire"]
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[null,null,"Sàn","Solde initial en caisse",null,100]
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[null,null,2,{"$f":"choix!AF6","v":""},null,{"$f":"choix!AG6","v":""}]
[null,null,3,{"$f":"choix!AF7","v":""},null,{"$f":"choix!AG7","v":""}]
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[null,null,7,{"$f":"choix!AF11","v":""},null,{"$f":"choix!AG11","v":""}]
[null,null,8,{"$f":"choix!AF12","v":""},null,{"$f":"choix!AG12","v":""},null,null,null,null,null,null,null,null,null,null,null,"nb écritures",{"$f":"choix!T32+1","v":1}]
[null,null,9,{"$f":"choix!AF13","v":""},null,{"$f":"choix!AG13","v":""},null,null,null,null,null,null,null,null,null,null,"nb débité","nb crédité","nb compta"]
[null,null,10,{"$f":"choix!AF14","v":""},null,{"$f":"choix!AG14","v":""},null,{"$f":"IF(S15<=0,\"\",IF(S15=1,\"Encore \"&S15&\" écriture à passer...\",\"Encore \"&S15&\" écritures à passer...\"))","v":"Encore 1 écriture à passer..."},null,null,null,null,null,null,null,null,{"$f":"COUNTIF(D20:D29,\">0\")","v":0},{"$f":"COUNTIF(F20:F29,\">0\")","v":0},{"$f":"SUM(Q14:R14)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"différence",{"$f":"S12-S14","v":1}]
[]
[null,null,"C a i s s e "]
[null,null,"débit",null,"crédit"]
[null,null,"no","somme","no","somme"]
[null,null,null,null,null,null,null,{"$f":"IF($S$15<=0,\"Corrections\",\"\")","v":""},null,null,null,null,null,null,null,null,null,"total débit","total crédit"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"corrigé",{"$f":"choix!AI15","v":100},{"$f":"choix!AJ15","v":0},{"$f":"R21-S21","v":100}]
[null,null,null,null,null,null,null,{"$f":"IF($S$15<=0,R26,\"\")","v":""},null,null,null,null,null,null,null,null,"élève",{"$f":"SUM(D20:D29)","v":0},{"$f":"SUM(F20:F29)","v":0},{"$f":"R22-S22","v":0}]
[null,null,null,null,null,null,null,{"$f":"IF($S$15<=0,S26,\"\")","v":""},null,null,null,null,null,null,null,null,null,{"$f":"R21-R22","v":100},{"$f":"S21-S22","v":0},{"$f":"T21-T22","v":100}]
[null,null,null,null,null,null,null,{"$f":"IF(T23=0,\"\",IF($S$15<=0,\"  Différence de solde :\"&T23,\"\"))","v":""}]
[null,null,null,null,null,null,null,{"$f":"IF($S$15<=0,T26,\"\")","v":""},null,null,null,null,null,null,null,null,"Évaluation",{"$f":"IF(R21=R22,1,0)","v":0},{"$f":"IF(S21=S22,1,0)","v":1},{"$f":"SUM(R25:S25)","v":1}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Commentaire",{"$f":"IF(R25=1,\"  Le débit est juste\",\"  Le débit est faux\")","v":"  Le débit est faux"},{"$f":"IF(S25=1,\"  Le crédit est juste\",\"  Le crédit est faux\")","v":"  Le crédit est juste"},{"$f":"IF(T25=2,\"  Bravo, et félécitations !\",\"\")","v":""}]
[]
[]
[]
[null,null,{"$f":"IF(D30=\"\",\"\",\"Spb\")","v":""},{"$f":"IF(D31=SUM(D20:D29),\"\",D31-SUM(D20:D29))","v":""},{"$f":"IF(F30=\"\",\"\",\"Spb\")","v":""},{"$f":"IF(F31=SUM(F20:F29),\"\",F31-SUM(F20:F29))","v":""}]
[null,null,null,{"$f":"IF(SUM(D20:D29)>SUM(F19:F28),SUM(D20:D29),SUM(F20:F29))","v":0},null,{"$f":"D31","v":0}]

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[]
[null,"Bouclement des comptes"]

{"sheet":"25","index":27,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"26","index":28,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"27","index":29,"n_rows":22,"n_cols":7,"rows_kept":22,"cut":false,"hidden":false,"merged":[[13,3,13,9],[14,3,14,9]]}
[]
[]
[]
[]
[]
[]
[null,null,"Pour bien comprendre les mécanismes du bouclement (clôture des comptes), je "]
[null,null,"vous invite à faire quelques expériences dans le simulateur de la page suivante."]
[]
[null,null,null,"Pour commencer, entrez les sources de capitaux dans le Bilan initial; "]
[null,null,null,"le simulateur ouvrira alors les comptes concernés."]
[]
[null,null,null,"Les cellules blanches sont à votre disposition pour entrer les valeurs de votre choix."]
[null,null,null,"Imaginez des opérations simples comme, par exemple, achats de  machines, "]
[null,null,null,"paiement de frais divers, encaissement d'honoraires, règlement de dettes, etc…"]
[]
[null,null,null,"Vérifiez que la balance de vérification soit toujours en équilibre !"]
[]
[null,null,null,"Commandez les clôtures progressives à l'aide des cases à cocher et"]
[null,null,null,"observez bien les mécanismes !"]
[]
[null,null,null,null,null,null,"Je vous souhaite du plaisir dans cet exercice capital !"]

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[]
[null,"Simulation de bouclement"]
[]
[]
[null,"+   Divers actifs   -",null,null,null,null,"-   Divers passifs   +"]
[null,"Sàn",{"$f":"C30","v":0},null,null,null,null,null,"Sàn",{"$f":"E30","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Balance de vérification"]
[null,{"$f":"IF(U10=1,IF(C9=\"\",\"\",\"v/Bi\"),\"\")","v":""},{"$f":"IF(U10=1,IF(SUM(E6:E8)>SUM(C6:C8),SUM(E6:E8)-SUM(C6:C8),\"\"),\"\")","v":""},{"$f":"IF(U10=1,IF(E9=\"\",\"\",\"v/Bi\"),\"\")","v":""},{"$f":"IF(U10=1,IF(SUM(C6:C8)>SUM(E6:E8),SUM(C6:C8)-SUM(E6:E8),\"\"),\"\")","v":""},null,{"$f":"IF(U10=1,IF(H9=\"\",\"\",\"v/Bi\"),\"\")","v":""},{"$f":"IF(U10=1,IF(SUM(J6:J8)>SUM(H6:H8),SUM(J6:J8)-SUM(H6:H8),\"\"),\"\")","v":""},{"$f":"IF(U10=1,IF(J9=\"\",\"\",\"v/Bi\"),\"\")","v":""},{"$f":"IF(U10=1,IF(SUM(H6:H8)>SUM(J6:J8),SUM(H6:H8)-SUM(J6:J8),\"\"),\"\")","v":""},null,null,null,"Total débit","Total crédit",null,null,null,null,null,null,"clôture"]
[null,null,{"$f":"IF(U10=1,IF(SUM(C6:C8)>SUM(E6:E8),SUM(C6:C8),SUM(E6:E8)),\"\")","v":""},null,{"$f":"IF(U10=1,C10,\"\")","v":""},null,null,{"$f":"IF(U10=1,IF(SUM(H6:H8)>SUM(J6:J8),SUM(H6:H8),SUM(J6:J8)),\"\")","v":""},null,{"$f":"IF(U10=1,H10,\"\")","v":""},null,null,null,{"$f":"C6+C7+C8+C14+C15+C16+C22+C23+C24+H6+H7+H8+H14+H15","v":0},{"$f":"E6+E7+E8+E14+E15+E16+E22+E23+E24+J6+J7+J8+J14+J15","v":0},null,null,null,null,false,{"$f":"IF(T10=TRUE,1,0)","v":0},"cpt Bilan"]
[null,null,null,null,null,null,null,null,null,null,null,null,"diff.",{"$f":"IF(O10>N10,O10-N10,\"\")","v":""},{"$f":"IF(N10>O10,N10-O10,\"\")","v":""},null,null,null,null,false,{"$f":"IF(T11=TRUE,1,0)","v":0},"cpt Gestion"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,false,{"$f":"IF(T12=TRUE,1,0)","v":0},"Résultat"]
[null,"+   Charges   -",null,null,null,null,"-   Capital   +",null,null,null,null,null,null,null,null,null,null,null,null,false,{"$f":"IF(T13=TRUE,1,0)","v":0},"Bilan final"]
[null,null,null,null,null,null,null,null,"Sàn",{"$f":"E31","v":0},null,null,"Clôtures :"]
[]
[null,null,null,null,null,null,{"$f":"IF(H16=\"\",\"\",\"Perte\")","v":""},{"$f":"J24","v":""},{"$f":"IF(J16=\"\",\"\",\"Bén.\")","v":""},{"$f":"H24","v":""}]
[null,{"$f":"IF(U11=0,\"\",IF(C17=\"\",\"\",\"v/Rés.\"))","v":""},{"$f":"IF(U11=0,\"\",IF(SUM(E14:E16)>SUM(C14:C16),SUM(E14:E16)-SUM(C14:C16),\"\"))","v":""},{"$f":"IF(U11=0,\"\",IF(E17=\"\",\"\",\"v/Rés.\"))","v":""},{"$f":"IF(U11=0,\"\",IF(SUM(C14:C16)>SUM(E14:E16),SUM(C14:C16)-SUM(E14:E16),\"\"))","v":""},null,{"$f":"IF(U12=0,\"\",IF(H17=\"\",\"\",\"v/Bi\"))","v":""},{"$f":"IF(U12=0,\"\",IF(SUM(J14:J16)>SUM(H14:H16),SUM(J14:J16)-SUM(H14:H16),\"\"))","v":""},{"$f":"IF(U12=0,\"\",IF(J17=\"\",\"\",\"v/Bi\"))","v":""},{"$f":"IF(U12=0,\"\",IF(SUM(H14:H16)>SUM(J14:J16),SUM(H14:H16)-SUM(J14:J16),\"\"))","v":""}]
[null,null,{"$f":"IF(U11=0,\"\",IF(SUM(C14:C16)>SUM(E14:E16),SUM(C14:C16),SUM(E14:E16)))","v":""},null,{"$f":"IF(U11=0,\"\",C18)","v":""},null,null,{"$f":"IF(U12=0,\"\",IF(SUM(H14:H16)>SUM(J14:J16),SUM(H14:H16),SUM(J14:J16)))","v":""},null,{"$f":"IF(U12=0,\"\",H18)","v":""}]
[]
[]
[null,"-   Produits   +",null,null,null,null,"Résultat"]
[null,null,null,null,null,null,{"$f":"IF(U11=0,\"\",\"Charges\")","v":""},{"$f":"IF(U11=0,\"\",E17)","v":""},{"$f":"IF(U11=0,\"\",\"Produits\")","v":""},{"$f":"IF(U11=0,\"\",C25)","v":""}]
[null,null,null,null,null,null,{"$f":"IF(H23=\"\",\"\",\"Produits\")","v":""},{"$f":"E25","v":""},{"$f":" IF(J23=\"\",\"\",\"Charges\")","v":""},{"$f":"C17","v":""}]
[null,null,null,null,null,null,{"$f":"IF(U12=0,\"\",IF(H24=\"\",\"\",\"Bén.\"))","v":""},{"$f":"IF(U12=0,\"\",IF(SUM(J22:J23)>SUM(H22:H23),SUM(J22:J23)-SUM(H22:H23),\"\"))","v":""},{"$f":"IF(U12=0,\"\",IF(J24=\"\",\"\",\"Perte\"))","v":""},{"$f":"IF(U12=0,\"\",IF(SUM(H22:H23)>SUM(J22:J23),SUM(H22:H23)-SUM(J22:J23),\"\"))","v":""}]
[null,{"$f":"IF(U11=0,\"\",IF(C25=\"\",\"\",\"v/Rés.\"))","v":""},{"$f":"IF(U11=0,\"\",IF(SUM(E22:E24)>SUM(C22:C24),SUM(E22:E24)-SUM(C22:C24),\"\"))","v":""},{"$f":"IF(U11=0,\"\",IF(E25=\"\",\"\",\"v/Rés.\"))","v":""},{"$f":"IF(U11=0,\"\",IF(SUM(C22:C24)>SUM(E22:E24),SUM(C22:C24)-SUM(E22:E24),\"\"))","v":""},null,null,{"$f":"IF(U12=0,\"\",IF(SUM(H22:H23)>SUM(J22:J23),SUM(H22:H23),SUM(J22:J23)))","v":""},null,{"$f":"IF(U12=0,\"\",H25)","v":""}]
[null,null,{"$f":"IF(U11=0,\"\",IF(SUM(C22:C24)>SUM(E22:E24),SUM(C22:C24),SUM(E22:E24)))","v":""},null,{"$f":"IF(U11=0,\"\",C26)","v":""}]
[]
[]
[null,"Bilan initial au 1er janv.",null,null,null,null,"Bilan final au 31 déc. "]
[null,"Actifs",{"$f":"E30+E31","v":0},"Passifs",null,null,{"$f":"IF(U10=0,\"\",\"Actifs\")","v":""},{"$f":"IF(U10=0,\"\",E9)","v":""},{"$f":"IF(U10=0,\"\",\"Passifs\")","v":""},{"$f":"IF(U10=0,\"\",H9)","v":""}]
[null,null,null,"Capital",null,null,{"$f":"IF(U12=0,\"\",IF(H31=\"\",\"\",\"Découvert\"))","v":""},{"$f":"IF(U12=0,\"\",J17)","v":""},{"$f":"IF(U12=0,IF(U10=1,\"Capital\",\"\"),IF(J31=\"\",\"\",\"Capital\"))","v":""},{"$f":"IF(U12=0,IF(U10=1,J14+J15-H14-H15,\"\"),H17)","v":""}]
[null,null,{"$f":"IF(SUM(E30:E31)>SUM(C30:C31),SUM(E30:E31)-SUM(C30:C31),\"\")","v":""},{"$f":"IF(E32=\"\",\"\",\"v/Bi\")","v":""},{"$f":"IF(SUM(C30:C31)>SUM(E30:E31),SUM(C30:C31)-SUM(E30:E31),\"\")","v":""},null,{"$f":"IF(U13=0,\"\",IF(H32=\"\",\"\",\"Autres A\"))","v":""},{"$f":"IF(U13=0,\"\",IF(SUM(J30:J31)>SUM(H30:H31),SUM(J30:J31)-SUM(H30:H31),\"\"))","v":""},{"$f":"IF(U13=0,\"\",IF(J32=\"\",\"\",\"Autres P\"))","v":""},{"$f":"IF(U13=0,\"\",IF(SUM(H30:H31)>SUM(J30:J31),SUM(H30:H31)-SUM(J30:J31),\"\"))","v":""}]
[null,null,{"$f":"IF(SUM(C30:C31)>SUM(E30:E31),SUM(C30:C31),SUM(E30:E31))","v":0},null,{"$f":"C33","v":0},null,null,{"$f":"IF(U13=0,\"\",IF(SUM(H30:H31)>SUM(J30:J31),SUM(H30:H31),SUM(J30:J31)))","v":""},null,{"$f":"IF(U13=0,\"\",H33)","v":""}]

{"sheet":"Fin","index":31,"n_rows":24,"n_cols":7,"rows_kept":24,"cut":false,"hidden":false,"merged":[[18,6,18,8],[19,6,19,8],[20,6,20,8],[21,6,21,8],[22,6,22,8],[23,6,23,8],[12,6,12,8],[13,6,13,8],[14,6,14,8],[15,6,15,8],[16,6,16,8],[17,6,17,8]]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,"Début du didacticiel Sos-comptes"]
[null,null,null,null,null,null,"Début du parcours B"]
[null,null,null,null,null,null,"Influence des opérations sur le résultat"]
[null,null,null,null,null,null,"Exercice sur les catégories de comptes"]
[null,null,null,null,null,null,"Quiz 1 sur les symboles de Schmalenbach"]
[null,null,null,null,null,null,"Présentation d'un compte"]
[null,null,null,null,null,null,"Fonctionnement d'un compte"]
[null,null,null,null,null,null,"Quiz 2 sur le fonctionnement"]
[null,null,null,null,null,null,"Contenu des comptes par catégories"]
[null,null,null,null,null,null,"Exercice \"Caisse\""]
[null,null,null,null,null,null,"Bouclement des comptes"]
[null,null,null,null,null,null,"Simulateur de clôture"]