{"text_format":"3","workbook":"xlsx","n_sheets":7,"sheets":["Accueil","Grand-livre","Libellés","Plan comptable","Journal","Donnée élèves","Renseignements"],"not_rendered":{"images":10,"macros":1,"defined_names":6},"read":"whole","date_system":"1900"}

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[]
["Grand-livre automatique"]
[null,null,{"$f":"\"Activer une case de la marge gauche du GL pour les réglages\" & IF('Grand-livre'!D120=1,\" (ou Ctrl + r).\",\" (ou Alt pomme + r).\")","v":"Activer une case de la marge gauche du GL pour les réglages (ou Ctrl + r)."},{"$nulls":3},"feuille suivante"]
[]
[null,"Ce qu'il fait :"," - Montre les opérations écriture par écriture"]
[null,null," - Montre des opérations groupées"]
[null,null," - Montre ou cache les soldes pour balance"]
[null,null," - Montre ou cache le compte de résultat et le Bilan"]
[null,null," - Tire au sort des questions pour s'entraîner"]
[]
[null,"Utile pour :"," - Corriger des exercices progressivement et de façon dynamique"]
[null,null," - Corriger des tests d'élèves en entrant les erreurs commises"]
[null,null," - Morceler un exercice en plusieurs parties"]
[null,null," - Faire des démonstrations"]
[null,null," - Faire des simulations"]
[null,null," - Jouer avec le \"blitz\" (tirer au sort un libellé puis vérifier la réponse)"]
[null,null," - Préparer les feuilles de comptes en T vides"]
[null,null," - Imprimer des corrigés"]
[null,null," - …"]
[]
[{"$nulls":3},"Propriétés de ce grand-livre"]
[]
[null,null,"Nom de l'exercice* :","GL_Calde_ex4_ch14_2011.xls"]
[null,null,"                Source de la donnée  :","exercice :","4 Chapitre 14 "]
[{"$nulls":3},"manuel :","Calderara"]
[{"$nulls":3},"fichier joint :"]
[{"$nulls":3},"cd-rom :"]
[]
[null,null,"Auteur de ce GL :","© Y. Péguiron"]
[]
[null,null,"Date de création :","Version 07.11.2011  - Compatible Excel Mac 2011"]
[]
[null,null,"Niveau :","S1"]
[]
[null,null,"Sujet comptable :","Marchandises simples"]
[]
[null,null,"Remarques :","Grand-livre simple sur les marchandises, sans les comptes 32 et 42 pour la clôture. Attention, dans la donnée les montants sont en milliers de francs, et les comptes 3290, 4280 et 4290 manquent !"]
[]
[]
[]
[null,"     * Ce nom apparaît un haut à gauche"]
[null,"      à l'impression de la feuille du GL"]
{"$rows_empty":49}
[{"$nulls":4},""]
[]
[]
[]
[]
[]
[{"$nulls":4},""]
[{"$nulls":4},""]
[]
[]
[null,false]

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[null,"Libellés"]
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[null,"Les libellés donnés ci-dessous correspondent aux boutons. Ils sont affichés automatiquement"]
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[null,"Bouton","Libellé"]
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[null,1,"Achats de marchandises à crédit CHF 93'000.-."]
[null,2,"Ventes de marchandises à crédit CHF 21'000.-."]
[null,3,"Ventes de marchandises au comptant CHF 100'000.-."]
[null,4,"Paiements aux fournisseurs par la banque CHF 89'000.-"]
[null,5,"Paiements des clients en espèces CHF 19'000.-."]
[null,6,"Escomptes et rabais accordés CHF 1'000.-."]
[null,7,"Escomptes et rabais obtenus CHF 2'000.-."]
[null,8,"Versements d'espèces à la banque CHF 101'000.-."]
[null,9,"Règlement, par la banque, du loyer du magasin CHF 3'000.-."]
[null,10,"Règlement, en espèces, de frais généraux divers CHF 17'000.-."]
[null,11,"Inventaire final des marchandises CHF 31'000.-."]
[null,12,"Virement du résultat dans le capital"]
[null,13]
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[null,18]
[null,19]
[null,20]
[null,21]
[null,22]
[null,23]
[null,24,"Virement du résultat"]
[null,25,"Autre virement"]
[null,26,"                                                    Toutes les écritures \"rouges\" sont comptabilisées"]

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["La liste ci-dessous est modifiable. (Veuillez respecter la hiérarchie des no)",{"$nulls":7},"Proposition de plan comptable (Le tableau ci-dessous n'est pas modifiable!)"]
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[{"$nulls":3},"Ne pas remplir ce tableau. Il montre l'écriture sélectionnée par le bouton actif du Grand-Livre (No en B70)"]
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[null,"Journal pour les opérations du Grand-Livre (Chaque ligne doit avoir un numéro à 3 chiffres, ex. 101,102, 201,301…)",{"$nulls":10},"Ce tableau est la réplique de la feuille \"Libellés\". Ne pas remplir !"]
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[]
[null,"Exercice 4, chapitre 14, Michel Calderara, Comptabilité générale"]
[]
[null,"Bilan au 1er janvier :"]
[null,null,"Caisse",null,{"v":2000,"d":"2,000.-"}]
[null,null,"Stock",null,{"v":30000,"d":"30,000.-"}]
[null,null,"Clients",null,{"v":6000,"d":"6,000.-"}]
[null,null,"Fournisseurs",null,{"v":8000,"d":"8,000.-"}]
[null,null,"Banque créancière",null,{"v":10000,"d":"10,000.-"}]
[null,null,"Capital",null,{"v":20000,"d":"20,000.-"}]
[]
[null,"Ouvrir les comptes ci-dessus, ainsi que les comptes suivants :"]
[null,null,"Ventes"]
[null,null,"Déductions accordées"]
[null,null,"Achats"]
[null,null,"Déductions obtenues"]
[null,null,"Variation du stock"]
[null,null,"Frais généraux (ACE)"]
[null,null,"Résultat d'exploitation à 2 degrés"]
[]
[null,"Opérations :"]
[null,1,"Achats de marchandises à crédit CHF 93'000.-."]
[null,2,"Ventes de marchandises à crédit CHF 21'000.-."]
[null,3,"Ventes de marchandises au comptant CHF 100'000.-."]
[null,4,"Paiements aux fournisseurs par la banque CHF 89'000.-"]
[null,5,"Paiements des clients en espèces CHF 19'000.-."]
[null,6,"Escomptes et rabais accordés CHF 1'000.-."]
[null,7,"Escomptes et rabais obtenus CHF 2'000.-."]
[null,8,"Versements d'espèces à la banque CHF 101'000.-."]
[null,9,"Règlement, par la banque, du loyer du magasin CHF 3'000.-."]
[null,10,"Règlement, en espèces, de frais généraux divers CHF 17'000.-."]
[]
[null,"Inventaire final des marchandises CHF 31'000.-."]
[]
[null,"Faire la clôture des comptes et le bilan final après affectation du résultat à Capital."]

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[{"$nulls":7},"Entrer dans ces carrés le numéro du compte selon le plan comptable de la feuille 3"]
[{"$nulls":12},"(Ctrl + i   inserre le no du formulaire Plan comptable dans la cellule active)"]
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[{"$nulls":30},{"$f":"N46","v":0},{"$f":"O46","v":{"v":0,"d":"0.00"}},{"$f":"P38","v":0},"0"]
[{"$nulls":30},{"$f":"T46","v":0},{"$f":"U46","v":{"v":0,"d":"0.00"}},{"$f":"V38","v":0},"0"]
[{"$nulls":30},{"$f":"B58","v":68},{"$f":"C58","v":{"v":50,"d":"50.00"}},{"$f":"D50","v":"9000 Résultat"},"9000"]
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[{"$nulls":30},45,0,"  "]
[{"$nulls":30},46,0,"  "]
[{"$nulls":3},"9000 Résultat",{"$nulls":9},"B I L A N  final ",{"$nulls":16},47,0,"  "]
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[null,68,{"$f":"E58+G58","v":{"v":50,"d":"50.00"}},{"$f":"IF(E58=0,\"\",\"spb\")","v":""},{"$f":"IF(E51+G51=0,0,IF(SUM(E51:E57)>SUM(G51:G57),0,SUM(G51:G57)-SUM(E51:E57)))","v":{"v":0,"d":"0.00"}},{"$f":"IF(G58=0,\"\",\"spb\")","v":"spb"},{"$f":"IF(E51+G51=0,0,IF(SUM(G51:G57)>SUM(E51:E57),0,SUM(E51:E57)-SUM(G51:G57)))","v":{"v":50,"d":"50.00"}},{"$nulls":5},53,"",{"$nulls":4},{"$f":"VLOOKUP(M58,table,2,FALSE)","v":{"v":0,"d":"0.00"}},"",{"$nulls":4},{"v":0,"d":"0.00"},54,{"$nulls":4},55,0,"  "]
[{"$nulls":4},{"$f":"IF(E51+G51=0,\"\",SUM(E51:E58))","v":{"v":50,"d":"50.00"}},null,{"$f":"IF(E51+G51=0,\"\",SUM(G51:G58))","v":{"v":50,"d":"50.00"}},{"$nulls":5},55,"",{"$nulls":4},{"$f":"VLOOKUP(M59,table,2,FALSE)","v":{"v":0,"d":"0.00"}},"",{"$nulls":4},{"v":0,"d":"0.00"},56,{"$nulls":4},56,0,"  "]
[{"$nulls":12},57,"",{"$nulls":4},{"$f":"VLOOKUP(M60,table,2,FALSE)","v":{"v":0,"d":"0.00"}},{"$f":"IF(Y60=0,\"\",VLOOKUP(Z60,table,3,FALSE))","v":"9000 Résultat"},{"$nulls":4},{"$f":"VLOOKUP(Z60,table,2,FALSE)","v":{"v":50,"d":"50.00"}},68,{"$nulls":4},57,0,"  "]
[{"$nulls":12},67,{"$nulls":4},{"$f":"IF(S61=0,\"\",\"spb\")","v":""},{"$f":"IF(S52+V52=0,0,IF(SUM(S52:S60)>SUM(V52:V60),0,SUM(V52:V60)-SUM(S52:S60)))","v":{"v":0,"d":"0.00"}},{"$nulls":4},{"$f":"IF(Y61=0,\"\",\"spb\")","v":""},{"$f":"IF(W52+Y52=0,0,IF(SUM(Y52:Y60)>SUM(W52:W60),0,SUM(W52:W60)-SUM(Y52:Y60)))","v":{"v":0,"d":"0.00"}},{"$nulls":5},38,0,"  "]
[{"$nulls":18},{"$f":"IF(S52+V52=0,\"\",SUM(S52:S61))","v":{"v":1830,"d":"1,830.00"}},{"$nulls":5},{"$f":"IF(W52+Y52=0,\"\",SUM(Y52:Y61))","v":{"v":230,"d":"230.00"}},{"$nulls":7},"  "]
[{"$nulls":32},"  "]
[{"$nulls":32},"  "]
[{"$nulls":32},"  "]
[{"$nulls":32},"  "]
[{"$nulls":13},"PS: Les boutons macros (affichage avec \"Voir les boutons\") situés en haut de l'écran, sont déjà affectés aux ",{"$nulls":18},"  "]
[{"$nulls":15},"macros ecr_1,  ecr_2, ecr_3,....ecr_20;  alternativement del_1, del_2, del_3,...del_20."]
[{"$nulls":15},"Il suffit donc de créer une macro ecr_X pour chaque écriture et une macro del_X "]
[{"$nulls":15},"pour effacer les écritures (X = no de l'écriture)."]
[]
[{"$nulls":27}," © Yvan Péguiron - mars 2003- déc. 2006"]
[]
[]
[]
[]
[]
[]
[{"$nulls":22},"Montrer ou cacher les boutons macro du haut de la page."]
[]
[]
[{"$nulls":10},"Afficher ou masquer les petits carrés bleus ou gris."]
[{"$nulls":24},"Si des titres de comptes ont été rentrés à la main, la programmation"]
[{"$nulls":24},"de ces titres en fonction du petit numéro disparaît. "]
[{"$nulls":10},"Petits ou grands comptes :",{"$nulls":13},"Ces boutons remettrent les formules initiales ."]
[{"$nulls":10},"RowH est la hauteur des cellules. (1 = 17 pixels, 2 = 18, 3 = 19, etc)",{"$nulls":13},"Sans no est utile pourdes libellés clairs dans le Résultat"]
[]
[{"$nulls":24},"Taille de la police pour les montants (Les libellés sont bloqués à 9)."]
[{"$nulls":10},"Choix de la grandeur du grand-livre :"]
[{"$nulls":10},"Il est recommandé de cliquer sur le bouton gris d'abord,",{"$nulls":13},"Adaptez le grand-livre à votre écran ou à votre beamer"]
[{"$nulls":10},"(5 rangs de 8 lignes) puis de choisir les options.",{"$nulls":13},"avec cette commande de zoom."]
[{"$nulls":24},"Zoom min. et max.  pour les ronds jaunes."]
[{"$nulls":10},"Afficher le plan comptable dans une deuxième fenête."]
[{"$nulls":10},"Ctrl + p affiche un menu déroulant",{"$nulls":13},"Oter la protection (idem Outils - Protection)"]
[{"$nulls":10},"Le compte de résultat peut s'afficher avec 8 ou 15 lignes."]
[{"$nulls":10},"(Bilan; 7 ou 14 lignes)",{"$nulls":13},"Tracer ou non les lignes dans les comptes."]
[{"$nulls":10},"Une présentation à deux niveaux est possible :",{"$nulls":13},"Afficher les en-têtes de lignes et colonnes"]
[{"$nulls":10},"L'indice 1 ou 2 permet de régler la hauteur de la clôture intermédiaire",{"$nulls":13},"Si vous souhaitez placer les symboles dans les titres,"]
[{"$nulls":4},"Ne pas oublier les racourcis clavier",{"$nulls":19},"il faut les copier et les coller à l'endroit voulu, manuellement !"]
[{"$nulls":24},"Largeur standard des colonnes."]
[]
[{"$nulls":10},"Effacer le contenu de tous les comptes. Les",{"$nulls":13},"Attention, ce bouton n'efface pas seulement les écritures mais"]
[{"$nulls":10},"titres et la programmation des soldes demeurent.",{"$nulls":13},"vide les carrés bleus et gris. Ecrivez \"oui\" si vous êtes sûr !"]
[]
[]
[{"$nulls":10},"Le premier compte peut être agrandi et passer de 8 à 19 lignes."]
[{"$nulls":21},"Formulaire permettant d'afficher à l'écran les colonnes de comptes choisies."]
[{"$nulls":21},"(Utile pour corriger des GL de plus de 4 colonnes de comptes)"]
{"$rows_empty":51}
[null,"Dernières révisions :"]
[null,"2014-04-02",null,null,"Formulaires pour virement du résultat"]
[]
[]
[]
[]
[]
[]
[null,"Problème sur Mac avec la nouvelle version Excel 2011"]
[]
[null,"Pour une raison inconnue, les noms de macros composés de 3 lettres et 1 chiffre ne sont plus admis. C’est évidemment une tuile pour toutes les macros « ecr » et « del » qui sont la clé de l’application !"]
[]
[null,"Au chargement, un message nous avise qu’Excel a glissé des « _ » où bon lui semble, mais que ces changements doivent être faits manuellement dans les macros !"]
[]
[null,"Solution pour des nouveaux exercices :"]
[]
[null,"1)      Utiliser la version GL_auto_vide_Mac2011.xls ou Gl_auto_vide_PC2011.xls."]
[null,"2)      Lorsque vous créez les macros « ecr » et « del », les appeler maintenant « ecr_ » et « del_ ». Par exemple, pour l’écriture 1, créer les macros « ecr_1 » et « del_1 »."]
[]
[]
[null,"Solution pour rendre compatible des anciens exercices :"]
[]
[null,"1)      Aller dans l’éditeur de macro (par exemple : Outils – Macro – Macros… - Modifier)"]
[null,"2)      Edition – Remplacer"]
{"$rows_empty":9}
[null,"Choisir « Projet en cours » puis  Remplacer tout"]
[]
[null,"Il faut remplacer :"]
[null,"a)      ecr par ecr_"]
[null,"b)      del par del_"]
[null,"c)      del_tout par deltout"]
[]
[null,"Revenir dans le classeur Excel et sauver la nouvelle version sous un autre nom."]
[]
[]
["Virements de clôture programmés grâce à 2 formulaires"]
["accecibles depuis le formulaire général"]
[]
[{"$nulls":16},"Programmation du bouton R"]
[]
[]
[]
[210,null,null,"D","E","F","G","H",{"$nulls":7},"P","Q","R","S"]
[211]
[212,null,null,"2850 Privé",{"$nulls":11},"2800 Capital"]
[213,{"$nulls":3},{"v":5000,"d":"5,000.00"}]
[214]
[215,null,null,{"$f":"IF(E215>0,\"PN\",\"\")","v":""},null,{"$f":"IF(G215>0,\"BN\",\"\")","v":""},{"$f":"'Grand-livre'!$E$89","v":{"v":0,"d":"0.00"}},{"$nulls":9},"dim. Cap",null,"aug. Cap"]
[216]
[217]
[218]
[219]
[220]
[221]
[222,null,null,"v/bi",{"v":4500,"d":"4,500.00"},{"$f":"IF(G222=0,\"\",B223)","v":""},{"$nulls":9},{"$f":"IF(Q222=0,\"\",N223)","v":""},{"$f":"IF(Q213+S213=0,0,IF(SUM(Q213:Q221)>SUM(S213:S221),0,SUM(S213:S221)-SUM(Q213:Q221)))","v":{"v":0,"d":"0.00"}},{"$f":"IF(S222=0,\"\",N223)","v":""},{"$f":"IF(Q213+S213=0,0,IF(SUM(S213:S221)>SUM(Q213:Q221),0,SUM(Q213:Q221)-SUM(S213:S221)))","v":{"v":0,"d":"0.00"}}]
[223,{"$nulls":3},{"$f":"IF(E213+G213=0,\"\",SUM(E213:E222))","v":{"v":9500,"d":"9,500.00"}},null,{"$f":"IF(E213+G213=0,\"\",SUM(G213:G222))","v":{"v":0,"d":"0.00"}},{"$nulls":9},{"$f":"IF(Q213+S213=0,\"\",SUM(Q213:Q222))","v":""},null,{"$f":"IF(Q213+S213=0,\"\",SUM(S213:S222))","v":""}]
[224]
[]
["Utilisation des macros :"]
[]
["Bouton R (macro 24) pour viré le"]
["  ",null,null,"résultat dans un compte."]
[{"$nulls":3},"(par exemple, résultat à Privé)"]
[]
[]
["Bouton C (macro 25) pour virer le solde"]
[null,"d'un compte dans un autre compte."]
[null,"(par exemple, Privé à Capital)"]
[]
[{"$nulls":18},"Programmation du bouton C"]