{"text_format":"3","workbook":"xlsx","n_sheets":12,"sheets":["Données générales ","Exercice à imprimer","Fiche A et B","Fiche C et D","Journal imprimable","Accès au corrigé","Corrigé A et B","Corrigé C et D ","Solutions","Un compte","Plan comptable","Fiches vides"],"not_rendered":{"macros":1,"defined_names":6,"comments":1},"read":"whole","date_system":"1900"}

{"sheet":"Données générales ","index":0,"n_rows":42,"n_cols":12,"rows_kept":42,"merged":[[0,0,0,12],[1,1,1,3],[2,5,2,7],[3,1,3,2],[3,4,3,5],[3,6,3,7],[4,1,4,2],[5,1,5,2],[6,1,6,2],[7,1,7,2],[8,1,8,2],[10,1,10,2],[11,6,11,8],[12,1,12,2],[12,4,12,5],[13,1,13,2],[13,4,13,5],[14,1,14,2],[14,4,14,5],[15,1,15,2],[15,4,15,5],[18,2,18,3],[18,4,18,5],[18,6,18,7],[18,8,18,9],[19,2,19,3],[19,4,19,5],[19,6,19,7],[19,8,19,9],[20,2,20,3],[20,4,20,5],[20,6,20,7],[20,8,20,9],[21,2,21,3],[21,4,21,5],[21,6,21,7],[21,8,21,9],[22,2,22,3],[22,4,22,5],[22,6,22,7],[22,8,22,9],[23,2,23,3],[23,4,23,5],[23,6,23,7],[23,8,23,9],[24,2,24,3],[24,4,24,5],[24,6,24,7],[24,8,24,9],[25,2,25,3],[25,4,25,5],[25,6,25,7],[25,8,25,9],[26,2,26,3],[26,4,26,5],[26,6,26,7],[26,8,26,9],[27,2,27,3],[27,4,27,5],[27,6,27,7],[27,8,27,9],[28,2,28,3],[28,4,28,5],[28,6,28,7],[28,8,28,9],[33,2,33,8],[34,2,34,11]]}
["Décompte de salaire"]
[null,"Cellules blanches à compléter"]
[{"$nulls":4},"Taux :",2014]
[null,"Charges sociales",null,"Total","Employeur",null,"Employé",{"$nulls":3},true]
[null,"  ./. Caisse de pens.",null,{"$f":"SUM(E5+G5) & \" %\"","v":"18 %"},10,"%",8,"%",null,null,{"$f":"IF(K4=TRUE,E7+J7,E7)","v":5.39}]
[null,"  ./. Ass acc non prof",null,{"$f":"SUM(E6+G6) & \" %\"","v":"1.86 %"},0.4,"%",1.46,"%",null,null,{"$f":"IF(K4=TRUE,G7+J7,G7)","v":5.21}]
[null,"./. AVS/AI/APG",null,{"$f":"SUM(E7+G7) & \" %\"","v":"10.48 %"},5.33,"%",5.15,"%","PC familles",0.06,null,"%"]
[null,{"$f":"\"./. AC1 jusqu'à un gain de \"&I8","v":"./. AC1 jusqu'à un gain de 10500"},null,{"$f":"SUM(E8+G8) & \" %\"","v":"2.2 %"},1.1,"%",1.1,"%",{"v":10500,"d":"10,500"},"max"]
[null,"  ./. AC2 solidarité",null,{"$f":"SUM(E9+G9) & \" %\"","v":"1 %"},0.5,"%",0.5,"%",{"v":26250,"d":"26,250"},"max"]
[{"$nulls":4},"enfant < 16 ans",null,"apprenti, étudidant",{"$nulls":3},{"$f":"IF(K4=TRUE,\"./. AVS/AI/APG/PCfam\",\"./. AVS/AI/APG\")","v":"./. AVS/AI/APG/PCfam"}]
[null,"Allocation par enfant",null,null,{"v":200,"d":"200.00"},null,{"v":300,"d":"300.00"}]
[{"$nulls":3},"dès 3ème + 170.-"]
[null,"LPP",null,{"$f":"\"annuel \"&F3","v":"annuel 2014"},{"$f":"\"mensuel \"&F3","v":"mensuel 2014"},null,{"v":0,"d":"0.00"},null,{"v":0,"d":"0.00"}]
[null,"Seuil d'entrée",null,{"v":21060,"d":"21,060.-"},{"$f":"D14/12","v":{"v":1755,"d":"1,755.00"}},null,{"$f":"E14","v":{"v":1755,"d":"1,755.00"}},null,{"$f":"E15-E14","v":{"v":292.5,"d":"292.50"}}]
[null,"Salaire assuré  minimum",null,{"v":24570,"d":"24,570.-"},{"$f":"D15/12","v":{"v":2047.5,"d":"2,047.50"}},null,{"$f":"E15+(E15-E14)","v":{"v":2340,"d":"2,340.00"}},null,{"$f":"G22","v":{"v":7200,"d":"7,200.00"}}]
[null,"Salaire assuré maximum",null,{"v":84240,"d":"84,240.-"},{"$f":"D16/12","v":{"v":7020,"d":"7,020.00"}},null,{"$f":"E16","v":{"v":7020,"d":"7,020.00"}},null,{"$f":"(D16-D15)/12","v":{"v":4972.5,"d":"4,972.50"}}]
[{"$nulls":6},{"v":20000,"d":"20,000.00"}]
[]
[null,null,"Employé 1",null,"Employé 2",null,"Employé 3",null,"Employé 4"]
[null,"Nom, Prénom","Dupont Jean",null,"Cornaz Romain",null,"Bonzon Nathalie",null,"Dzanovic Damira"]
[null,"Age",16,null,35,null,54,null,46]
[null,"Salaire mensuel brut (yc gratifications)",{"v":680,"d":"680.00"},null,{"v":4900,"d":"4,900.00"},null,{"v":7200,"d":"7,200.00"},null,{"v":12700,"d":"12,700.00"},null,{"$f":"SUM(C22:J22)","v":{"v":25480,"d":"25,480.00"}}]
[null,"Nombre d'enfants < 16 ans",null,null,1,null,2]
[null,"Nombre d'enfants apprentis ou étudiants",{"$nulls":4},1,null,2]
[null," + Participation à l'assurance maladie en Fr.",{"v":150,"d":"150.00"}]
[null," + Déplacements en km*",{"$nulls":4},525,null,650]
[null," - Avances salaire, autres retenues",null,null,{"v":500,"d":"500.00"}]
[null,"Soumis à l' AVS (oui/non)","non",null,"oui",null,"oui",null,"oui"]
[null,"Soumis à la LPP (oui/non)","non",null,"oui",null,"oui",null,"oui"]
[]
[null,"*Frais de déplacements à fr.",{"v":0.8,"d":"0.80"},"par km"]
[]
[]
[null,"Trouver les taux sur Internet : ","http://www.centrepatronal.ch/pages/index.php?page=fr/avs/employeur/taux"]
[null,null,"http://www.avs.vs.ch/siteAVS/Francais/cotisations_cot_cot_par.jsp"]
[]
[]
[]
[]
[]
[]
[{"$nulls":3},"Version août 2007 - rév. 1.1.09 -  1.1.14 © Yvan Péguiron - www.infodidac.ch"]

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[]
["Exercice sur les salaires"]
[]
[null,"Renseignements généraux",{"$nulls":11},"Plan comptable",{"$nulls":4},"soldes"]
[{"$nulls":8},"employeur",null,"employé",null,null,1010,null,"Poste",null,null,{"v":60000,"d":"60,000.00"}]
[null,{"$f":"IF('Données générales '!K4=TRUE,\"AVS/AI/APG/PCfam\",\"AVS/AI/APG\")","v":"AVS/AI/APG/PCfam"},{"$nulls":6},{"$f":"'Données générales '!K5","v":5.39},"%",{"$f":"'Données générales '!K6","v":5.21},"%",null,2170,null,"Dettes AVS",null,null,{"$f":"INT('Données générales '!K22*'Données générales '!D7*3/100) * 100*-1","v":{"v":-8000,"d":"-8,000.00"}}]
[null,{"$f":"\"AC1 jusqu'à \"&'Données générales '!I8&\" CHF\"","v":"AC1 jusqu'à 10500 CHF"},{"$nulls":6},{"$f":"'Données générales '!E8","v":{"v":1.1,"d":"1.10"}},"%",{"$f":"'Données générales '!G8","v":{"v":1.1,"d":"1.10"}},"%",null,2175,null,"Dettes LPP",null,null,{"$f":"INT('Données générales '!K22 *'Données générales '!D5*2.5/100)*100*-1","v":{"v":-11400,"d":"-11,400.00"}}]
[null,{"$f":"\"AC2 solid. de \"&'Données générales '!I8&\" à \"&'Données générales '!I9","v":"AC2 solid. de 10500 à 26250"},{"$nulls":6},{"$f":"'Données générales '!E9","v":{"v":0.5,"d":"0.50"}},"%",{"$f":"'Données générales '!G9","v":{"v":0.5,"d":"0.50"}},"%",null,2180,null,"Dettes AF*"]
[null,"Deuxième pilier (LPP)",{"$nulls":6},{"$f":"'Données générales '!E5","v":{"v":10,"d":"10.00"}},"%",{"$f":"'Données générales '!G5","v":{"v":8,"d":"8.00"}},"%",null,5200,null,"Salaires"]
[null,"Assurance accident prof.",{"$nulls":6},{"$f":"'Données générales '!E6","v":{"v":0.4,"d":"0.40"}},"%",{"$nulls":3},5270,null,"Ch. sociales"]
[null,"Assurance accident non prof.",{"$nulls":8},{"$f":"'Données générales '!G6","v":1.46},"%",null,6700,null,"ACS"]
[{"$nulls":13},"* Caisse de compensation pour les allocations familiales."]
[null,"Information pour LPP"]
[null,"Salaire maximum assuré",{"$nulls":6},{"$f":"'Données générales '!E16","v":{"v":7020,"d":"7,020.00"}},null,"mensuel"]
[null,"Déduction de coordination",{"$nulls":6},{"$f":"'Données générales '!E15","v":{"v":2047.5,"d":"2,047.50"}},null,"mensuel"]
[null,"Seuil d'entrée",{"$nulls":6},{"$f":"'Données générales '!E14","v":{"v":1755,"d":"1,755.00"}},null,"mensuel"]
[]
[null,"Informations complémentaires"]
[null,"    Les frais de déplacement sont remboursés à fr.",{"$nulls":8},{"$f":"'Données générales '!C31","v":{"v":0.8,"d":"0.80"}},"le km."]
[null,"    Toutes les opérations de trésorerie sont effectuées par le compte jaune."]
[null,"    Allocation enfant fr.",{"$nulls":3},{"$f":"'Données générales '!E11","v":{"v":200,"d":"200.00"}},null,null,"Allocation apprenti et étudiant fr.",{"$nulls":5},{"$f":"'Données générales '!G11","v":{"v":300,"d":"300.00"}}]
[]
[null,"Travail demandé"]
[]
[null,"a) Etablir les fiches de salaires pour les employé(e)s ci-dessous :"]
[]
[null,"Nom",{"$nulls":4},"Age","Salaire brut",null,"Participation ass. maladie",null,null,"Enfants",null,"Déplace.",null,"Avances de salaire"]
[{"$nulls":12},"<16","16-25","en km"]
[null,{"$f":"'Données générales '!C20","v":"Dupont Jean"},{"$nulls":4},{"$f":"'Données générales '!C$21","v":16},{"$f":"'Données générales '!C$22","v":{"v":680,"d":"680.00"}},null,{"$f":"'Données générales '!C$25","v":{"v":150,"d":"150.00"}},null,null,{"$f":"'Données générales '!C$23","v":0},{"$f":"'Données générales '!C$24","v":0},{"$f":"'Données générales '!C$26","v":{"v":0,"d":"0.00"}},null,{"$f":"'Données générales '!C$27","v":{"v":0,"d":"0.00"}}]
[null,{"$f":"'Données générales '!E20","v":"Cornaz Romain"},{"$nulls":4},{"$f":"'Données générales '!E$21","v":35},{"$f":"'Données générales '!E$22","v":{"v":4900,"d":"4,900.00"}},null,{"$f":"'Données générales '!E$25","v":{"v":0,"d":"0.00"}},null,null,{"$f":"'Données générales '!E$23","v":1},{"$f":"'Données générales '!E$24","v":0},{"$f":"'Données générales '!E$26","v":{"v":0,"d":"0.00"}},null,{"$f":"'Données générales '!E$27","v":{"v":500,"d":"500.00"}}]
[null,{"$f":"'Données générales '!G20","v":"Bonzon Nathalie"},{"$nulls":4},{"$f":"'Données générales '!G$21","v":54},{"$f":"'Données générales '!G$22","v":{"v":7200,"d":"7,200.00"}},null,{"$f":"'Données générales '!G$25","v":{"v":0,"d":"0.00"}},null,null,{"$f":"'Données générales '!G$23","v":2},{"$f":"'Données générales '!G$24","v":1},{"$f":"'Données générales '!G$26","v":{"v":525,"d":"525.00"}},null,{"$f":"'Données générales '!G$27","v":{"v":0,"d":"0.00"}}]
[null,{"$f":"'Données générales '!I20","v":"Dzanovic Damira"},{"$nulls":4},{"$f":"'Données générales '!I$21","v":46},{"$f":"'Données générales '!I$22","v":{"v":12700,"d":"12,700.00"}},null,{"$f":"'Données générales '!I$25","v":{"v":0,"d":"0.00"}},null,null,{"$f":"'Données générales '!I$23","v":0},{"$f":"'Données générales '!I$24","v":2},{"$f":"'Données générales '!I$26","v":{"v":650,"d":"650.00"}},null,{"$f":"'Données générales '!I$27","v":{"v":0,"d":"0.00"}}]
[]
[]
[null,"b) Journaliser les opérations suivantes :"]
[]
[null,null,"1. L'entreprise paie la prime d'assurance accident pour le semestre à venir. "]
[{"$nulls":3},"Calculer la prime sur un montant de fr.",{"$nulls":7},{"$f":"'Données générales '!K22*6","v":{"v":152880,"d":"152,880.00"}}]
[]
[null,null,"2. Comptabiliser individuellement tous les salaires ci-dessus."]
[]
[null,null,"3. Comptabiliser, en groupant les salaires, les charges sociales à la charge de"]
[{"$nulls":3},"l'entreprise. (Part patronale)"]
[]
[null,null,"4. Régler par poste les montants dus à l'AVS et à la Caisse de Pension"]
[]
[null,null,"5. Faire le décompte de l'allocation familiale pour le mois. "]
[{"$nulls":3},"L'entreprise doit  2%  sur fr.",{"$nulls":5},{"$f":"'Corrigé C et D '!E73","v":{"v":24800,"d":"24,800.00"}}]
[]
[{"$nulls":3},"La différence, entre le montant dû et les allocations versées ce mois,"]
[{"$nulls":3},"est soit payée à la caisse AF, soit remboursée par la caisse AF."]

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[null,"FICHE DE SALAIRE",{"$nulls":4},"mois :",null,"Fiche A"]
[]
[]
[null,"Nom :",null,{"$f":"'Données générales '!C20","v":"Dupont Jean"}]
[null,"Avs no",{"$nulls":6},"AVS o/n"]
[null,"Enfants < 16 ans",null,null,"16 - 25 ans",{"$nulls":3},"LPP o/n"]
[]
[]
[null,null,"Décompte"]
[null,null,"Salaire déterminant AVS"]
[]
[null,null,"Allocations enfants"]
[]
[null,null,"Salaire brut"]
[]
[null,null,"Charges sociales",null,"totales",null,"à charge",null,"s/CHF"]
[null,null,"  ./. Caisse de pens.",null,{"$f":"'Données générales '!$E$5+'Données générales '!$G$5","v":18},"%",{"$f":"'Données générales '!$G$5","v":8},"%"]
[null,null,"  ./. Ass acc non prof",null,{"$f":"'Données générales '!$E$6+'Données générales '!$G$6","v":1.8599999999999999},"%",{"$f":"'Données générales '!$G$6","v":1.46},"%",{"$nulls":3},{"$f":"SUM(K17:K19)","v":{"v":0,"d":"0.00"}}]
[null,null,{"$f":"'Données générales '!$K$10","v":"./. AVS/AI/APG/PCfam"},null,{"$f":"'Données générales '!$K$5+'Données générales '!$K$6","v":10.6},"%",{"$f":"'Données générales '!$K$6","v":5.21},"%"]
[null,null,"  ./. AC",null,{"$f":"'Données générales '!$E$8+'Données générales '!$G$8","v":2.2},"%",{"$f":"'Données générales '!$G$8","v":1.1},"%",{"$nulls":3},{"$f":"SUM(K19:K21)","v":{"v":0,"d":"0.00"}}]
[null,null,"  ./. AC solidarité",null,{"$f":"'Données générales '!$E$9+'Données générales '!$G$9","v":1},"%",{"$f":"'Données générales '!$G$9","v":0.5},"%"]
[null,null,"Autres déductions",{"$nulls":7},"  -"]
[null,null,"Bonifications",null,"Assurance maladie",{"$nulls":5}," +"]
[]
[null,null,"Frais de déplacements",null,"Nb de km",null,"Tarif",null,"Forfait"]
[{"$nulls":5},"km",{"$f":"'Données générales '!$C$31","v":{"v":0.8,"d":"0.80"}},"fr.",null,"fr."," +"]
[null,null,"Arrondi au fr. sup.",{"$nulls":8},{"$f":"L28-(L14-L18-L22+L23+L26)","v":{"v":0,"d":"0.00"}}]
[null,null,"Montant net",{"$nulls":7},"   Net :"]
[]
[]
[]
[]
[null,"FICHE DE SALAIRE",{"$nulls":4},"mois :",null,"Fiche B"]
[]
[]
[null,"Nom :",null,{"$f":"'Données générales '!E20","v":"Cornaz Romain"}]
[null,"Avs no",{"$nulls":6},"AVS o/n"]
[null,"Enfants < 16 ans",null,null,"16 - 25 ans",{"$nulls":3},"LPP o/n"]
[]
[]
[null,null,"Décompte"]
[null,null,"Salaire déterminant AVS"]
[]
[null,null,"Allocations enfants"]
[]
[null,null,"Salaire brut"]
[]
[null,null,"Charges sociales",null,"totales",null,"à charge",null,"s/CHF"]
[null,null,"  ./. Caisse de pens.",null,{"$f":"'Données générales '!$E$5+'Données générales '!$G$5","v":18},"%",{"$f":"'Données générales '!$G$5","v":8},"%"]
[null,null,"  ./. Ass acc non prof",null,{"$f":"'Données générales '!$E$6+'Données générales '!$G$6","v":1.8599999999999999},"%",{"$f":"'Données générales '!$G$6","v":1.46},"%",{"$nulls":3},{"$f":"SUM(K49:K51)","v":{"v":0,"d":"0.00"}}]
[null,null,{"$f":"'Données générales '!B7","v":"./. AVS/AI/APG"},null,{"$f":"'Données générales '!$K$5+'Données générales '!$K$6","v":10.6},"%",{"$f":"'Données générales '!$K$6","v":5.21},"%"]
[null,null,"  ./. AC",null,{"$f":"'Données générales '!$E$8+'Données générales '!$G$8","v":2.2},"%",{"$f":"'Données générales '!$G$8","v":1.1},"%",{"$nulls":3},{"$f":"SUM(K51:K53)","v":{"v":0,"d":"0.00"}}]
[null,null,"  ./. AC solidarité",null,{"$f":"'Données générales '!$E$9+'Données générales '!$G$9","v":1},"%",{"$f":"'Données générales '!$G$9","v":0.5},"%"]
[null,null,"Autres déductions",{"$nulls":7},"  -"]
[null,null,"Bonifications",null,"Assurance maladie",{"$nulls":5}," +"]
[]
[null,null,"Frais de déplacements",null,"Nb de km",null,"Tarif",null,"Forfait"]
[{"$nulls":5},"km",{"$f":"'Données générales '!$C$31","v":{"v":0.8,"d":"0.80"}},"fr.",null,"fr."," +"]
[null,null,"Arrondi au fr. sup.",{"$nulls":8},{"$f":"L60-(L46-L50-L54+L55+L58)","v":{"v":0,"d":"0.00"}}]
[null,null,"Montant net",{"$nulls":7},"   Net :"]

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[null,"FICHE DE SALAIRE",{"$nulls":4},"mois :",null,"Fiche C"]
[]
[]
[null,"Nom :",null,{"$f":"'Données générales '!G20","v":"Bonzon Nathalie"}]
[null,"Avs no",{"$nulls":6},"AVS o/n"]
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[null,null,"Total cotisant AC1",null,{"$f":"SUM('Corrigé A et B'!I20+'Corrigé A et B'!I52+'Corrigé C et D '!I20+'Corrigé C et D '!I52)","v":{"v":22600,"d":"22,600.00"}}]
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[{"$nulls":3},{"$f":"IF(C28>0,VLOOKUP(C28,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},2170,{"$f":"IF(E28>0,VLOOKUP(E28,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Dettes AVS / AC"},"          - Retenue AVS / AC B",null,{"$f":"'Corrigé A et B'!N51","v":309.19},{"$f":"IF($L28=\"\",\"\",IF(C28=\"\",\"\",LOOKUP(C28,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L28=\"\",\"\",IF(E28=\"\",\"\",LOOKUP(E28,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":20},309.19,309.19]
[{"$nulls":3},{"$f":"IF(C29>0,VLOOKUP(C29,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},2175,{"$f":"IF(E29>0,VLOOKUP(E29,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Dettes LPP"},"          - Retenue 2ème pilier B",null,{"$f":"'Corrigé A et B'!K49","v":{"v":228.2,"d":"228.20"}},{"$f":"IF($L29=\"\",\"\",IF(C29=\"\",\"\",LOOKUP(C29,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L29=\"\",\"\",IF(E29=\"\",\"\",LOOKUP(E29,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":21},228.2,228.2]
[{"$nulls":3},{"$f":"IF(C30>0,VLOOKUP(C30,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},5270,{"$f":"IF(E30>0,VLOOKUP(E30,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Charges sociales"},"          - Retenue AANP B",null,{"$f":"'Corrigé A et B'!K50","v":71.54},{"$f":"IF($L30=\"\",\"\",IF(C30=\"\",\"\",LOOKUP(C30,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L30=\"\",\"\",IF(E30=\"\",\"\",LOOKUP(E30,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":38},71.54,71.54]
[{"$nulls":3},{"$f":"IF(C31>0,VLOOKUP(C31,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},1110,{"$f":"IF(E31>0,VLOOKUP(E31,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Autres créances"},"          - Avance de salaire B",null,{"$f":"'Corrigé A et B'!L54","v":{"v":500,"d":"500.00"}},{"$f":"IF($L31=\"\",\"\",IF(C31=\"\",\"\",LOOKUP(C31,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L31=\"\",\"\",IF(E31=\"\",\"\",LOOKUP(E31,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":9},500,500]
[{"$nulls":3},{"$f":"IF(C32>0,VLOOKUP(C32,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},1010,{"$f":"IF(E32>0,VLOOKUP(E32,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Poste"},"Salaire net versé B",null,{"$f":"'Corrigé A et B'!L60","v":{"v":3992,"d":"3,992.00"}},{"$f":"IF($L32=\"\",\"\",IF(C32=\"\",\"\",LOOKUP(C32,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L32=\"\",\"\",IF(E32=\"\",\"\",LOOKUP(E32,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":2},3992,3992]
[{"$nulls":3},{"$f":"IF(C33>0,VLOOKUP(C33,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},null,{"$f":"IF(E33>0,VLOOKUP(E33,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},null,null,{"v":0.1,"d":"0.10"},{"$f":"IF($L33=\"\",\"\",IF(C33=\"\",\"\",LOOKUP(C33,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L33=\"\",\"\",IF(E33=\"\",\"\",LOOKUP(E33,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},0.1,0.1]
[null,"2C",5200,{"$f":"IF(C34>0,VLOOKUP(C34,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Salaires"},null,{"$f":"IF(E34>0,VLOOKUP(E34,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},{"$f":"\"Salaire brut \" &'Données générales '!G20","v":"Salaire brut Bonzon Nathalie"},{"$f":"'Corrigé C et D '!L10","v":{"v":7200,"d":"7,200.00"}},null,{"$f":"IF($L34=\"\",\"\",IF(C34=\"\",\"\",LOOKUP(C34,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":37},{"$f":"IF($L34=\"\",\"\",IF(E34=\"\",\"\",LOOKUP(E34,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},7200,7200]
[null,null,2180,{"$f":"IF(C35>0,VLOOKUP(C35,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Dettes Caisse AF"},null,{"$f":"IF(E35>0,VLOOKUP(E35,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""}," + Allocations familiales C",{"$f":"'Corrigé C et D '!L12","v":{"v":700,"d":"700.00"}},null,{"$f":"IF($L35=\"\",\"\",IF(C35=\"\",\"\",LOOKUP(C35,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":22},{"$f":"IF($L35=\"\",\"\",IF(E35=\"\",\"\",LOOKUP(E35,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},700,700]
[null,null,5270,{"$f":"IF(C36>0,VLOOKUP(C36,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Charges sociales"},null,{"$f":"IF(E36>0,VLOOKUP(E36,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""}," + Participation ass. maladie C",{"$f":"'Corrigé C et D '!L23","v":{"v":0,"d":"0.00"}},null,{"$f":"IF($L36=\"\",\"\",IF(C36=\"\",\"\",LOOKUP(C36,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L36=\"\",\"\",IF(E36=\"\",\"\",LOOKUP(E36,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},"",""]
[null,null,6700,{"$f":"IF(C37>0,VLOOKUP(C37,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"ACE"},null,{"$f":"IF(E37>0,VLOOKUP(E37,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""}," + Frais de déplacements C",{"$f":"'Corrigé C et D '!L26","v":{"v":420,"d":"420.00"}},null,{"$f":"IF($L37=\"\",\"\",IF(C37=\"\",\"\",LOOKUP(C37,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":49},{"$f":"IF($L37=\"\",\"\",IF(E37=\"\",\"\",LOOKUP(E37,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},420,420]
[null,null,5200,{"$f":"IF(C38>0,VLOOKUP(C38,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Salaires"},null,{"$f":"IF(E38>0,VLOOKUP(E38,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""}," + Arrondis",{"$f":"'Corrigé C et D '!L27","v":{"v":0.23999999999978172,"d":"0.24"}},null,{"$f":"IF($L38=\"\",\"\",IF(C38=\"\",\"\",LOOKUP(C38,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":37},{"$f":"IF($L38=\"\",\"\",IF(E38=\"\",\"\",LOOKUP(E38,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},0.23999999999978172,0.23999999999978172]
[{"$nulls":3},{"$f":"IF(C39>0,VLOOKUP(C39,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},2170,{"$f":"IF(E39>0,VLOOKUP(E39,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Dettes AVS / AC"},"          - Retenue AVS / AC C",null,{"$f":"'Corrigé C et D '!N19","v":454.32},{"$f":"IF($L39=\"\",\"\",IF(C39=\"\",\"\",LOOKUP(C39,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L39=\"\",\"\",IF(E39=\"\",\"\",LOOKUP(E39,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":20},454.32,454.32]
[{"$nulls":3},{"$f":"IF(C40>0,VLOOKUP(C40,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},2175,{"$f":"IF(E40>0,VLOOKUP(E40,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Dettes LPP"},"          - Retenue 2ème pilier C",null,{"$f":"'Corrigé C et D '!K17","v":{"v":397.8,"d":"397.80"}},{"$f":"IF($L40=\"\",\"\",IF(C40=\"\",\"\",LOOKUP(C40,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L40=\"\",\"\",IF(E40=\"\",\"\",LOOKUP(E40,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":21},397.8,397.8]
[{"$nulls":3},{"$f":"IF(C41>0,VLOOKUP(C41,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},5270,{"$f":"IF(E41>0,VLOOKUP(E41,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Charges sociales"},"          - Retenue AANP C",null,{"$f":"'Corrigé C et D '!K18","v":105.12},{"$f":"IF($L41=\"\",\"\",IF(C41=\"\",\"\",LOOKUP(C41,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L41=\"\",\"\",IF(E41=\"\",\"\",LOOKUP(E41,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":38},105.12,105.12]
[{"$nulls":3},{"$f":"IF(C42>0,VLOOKUP(C42,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},1110,{"$f":"IF(E42>0,VLOOKUP(E42,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Autres créances"},"          - Avance de salaire C",null,{"$f":"'Corrigé C et D '!L22","v":{"v":0,"d":"0.00"}},{"$f":"IF($L42=\"\",\"\",IF(C42=\"\",\"\",LOOKUP(C42,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L42=\"\",\"\",IF(E42=\"\",\"\",LOOKUP(E42,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},"",""]
[{"$nulls":3},{"$f":"IF(C43>0,VLOOKUP(C43,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},1010,{"$f":"IF(E43>0,VLOOKUP(E43,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Poste"},"Salaire net versé C",null,{"$f":"'Corrigé C et D '!L28","v":{"v":7363,"d":"7,363.00"}},{"$f":"IF($L43=\"\",\"\",IF(C43=\"\",\"\",LOOKUP(C43,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L43=\"\",\"\",IF(E43=\"\",\"\",LOOKUP(E43,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":2},7363,7363]
[{"$nulls":3},{"$f":"IF(C44>0,VLOOKUP(C44,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},null,{"$f":"IF(E44>0,VLOOKUP(E44,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},null,null,{"v":0.1,"d":"0.10"},{"$f":"IF($L44=\"\",\"\",IF(C44=\"\",\"\",LOOKUP(C44,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L44=\"\",\"\",IF(E44=\"\",\"\",LOOKUP(E44,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},0.1,0.1]
[null,"2D",5200,{"$f":"IF(C45>0,VLOOKUP(C45,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Salaires"},null,{"$f":"IF(E45>0,VLOOKUP(E45,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},{"$f":"\"Salaire brut \" &'Données générales '!I20","v":"Salaire brut Dzanovic Damira"},{"$f":"'Corrigé C et D '!L42","v":{"v":12700,"d":"12,700.00"}},null,{"$f":"IF($L45=\"\",\"\",IF(C45=\"\",\"\",LOOKUP(C45,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":37},{"$f":"IF($L45=\"\",\"\",IF(E45=\"\",\"\",LOOKUP(E45,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},12700,12700]
[null,null,2180,{"$f":"IF(C46>0,VLOOKUP(C46,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Dettes Caisse AF"},null,{"$f":"IF(E46>0,VLOOKUP(E46,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""}," + Allocations familiales D",{"$f":"'Corrigé C et D '!L44","v":{"v":600,"d":"600.00"}},null,{"$f":"IF($L46=\"\",\"\",IF(C46=\"\",\"\",LOOKUP(C46,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":22},{"$f":"IF($L46=\"\",\"\",IF(E46=\"\",\"\",LOOKUP(E46,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},600,600]
[null,null,5270,{"$f":"IF(C47>0,VLOOKUP(C47,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Charges sociales"},null,{"$f":"IF(E47>0,VLOOKUP(E47,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""}," + Participation ass. maladie D",{"$f":"'Corrigé C et D '!L55","v":{"v":0,"d":"0.00"}},null,{"$f":"IF($L47=\"\",\"\",IF(C47=\"\",\"\",LOOKUP(C47,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L47=\"\",\"\",IF(E47=\"\",\"\",LOOKUP(E47,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},"",""]
[null,null,6700,{"$f":"IF(C48>0,VLOOKUP(C48,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"ACE"},null,{"$f":"IF(E48>0,VLOOKUP(E48,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""}," + Frais de déplacements D",{"$f":"'Corrigé C et D '!L58","v":{"v":520,"d":"520.00"}},null,{"$f":"IF($L48=\"\",\"\",IF(C48=\"\",\"\",LOOKUP(C48,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":49},{"$f":"IF($L48=\"\",\"\",IF(E48=\"\",\"\",LOOKUP(E48,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},520,520]
[null,null,5200,{"$f":"IF(C49>0,VLOOKUP(C49,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Salaires"},null,{"$f":"IF(E49>0,VLOOKUP(E49,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""}," + Arrondis",{"$f":"'Corrigé C et D '!L59","v":{"v":0.3899999999994179,"d":"0.39"}},null,{"$f":"IF($L49=\"\",\"\",IF(C49=\"\",\"\",LOOKUP(C49,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":37},{"$f":"IF($L49=\"\",\"\",IF(E49=\"\",\"\",LOOKUP(E49,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},0.3899999999994179,0.3899999999994179]
[{"$nulls":3},{"$f":"IF(C50>0,VLOOKUP(C50,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},2170,{"$f":"IF(E50>0,VLOOKUP(E50,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Dettes AVS / AC"},"          - Retenue AVS / AC D",null,{"$f":"'Corrigé C et D '!N51","v":788.17},{"$f":"IF($L50=\"\",\"\",IF(C50=\"\",\"\",LOOKUP(C50,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L50=\"\",\"\",IF(E50=\"\",\"\",LOOKUP(E50,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":20},788.17,788.17]
[{"$nulls":3},{"$f":"IF(C51>0,VLOOKUP(C51,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},2175,{"$f":"IF(E51>0,VLOOKUP(E51,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Dettes LPP"},"          - Retenue 2ème pilier D",null,{"$f":"'Corrigé C et D '!K49","v":{"v":397.8,"d":"397.80"}},{"$f":"IF($L51=\"\",\"\",IF(C51=\"\",\"\",LOOKUP(C51,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L51=\"\",\"\",IF(E51=\"\",\"\",LOOKUP(E51,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":21},397.8,397.8]
[{"$nulls":3},{"$f":"IF(C52>0,VLOOKUP(C52,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},5270,{"$f":"IF(E52>0,VLOOKUP(E52,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Charges sociales"},"          - Retenue AANP D",null,{"$f":"'Corrigé C et D '!K50","v":185.42},{"$f":"IF($L52=\"\",\"\",IF(C52=\"\",\"\",LOOKUP(C52,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L52=\"\",\"\",IF(E52=\"\",\"\",LOOKUP(E52,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":38},185.42,185.42]
[{"$nulls":3},{"$f":"IF(C53>0,VLOOKUP(C53,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},1110,{"$f":"IF(E53>0,VLOOKUP(E53,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Autres créances"},"          - Avance de salaire D",null,{"$f":"'Corrigé C et D '!L54","v":{"v":0,"d":"0.00"}},{"$f":"IF($L53=\"\",\"\",IF(C53=\"\",\"\",LOOKUP(C53,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L53=\"\",\"\",IF(E53=\"\",\"\",LOOKUP(E53,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},"",""]
[{"$nulls":3},{"$f":"IF(C54>0,VLOOKUP(C54,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},1010,{"$f":"IF(E54>0,VLOOKUP(E54,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Poste"},"Salaire net versé",null,{"$f":"'Corrigé C et D '!L60","v":{"v":12449,"d":"12,449.00"}},{"$f":"IF($L54=\"\",\"\",IF(C54=\"\",\"\",LOOKUP(C54,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L54=\"\",\"\",IF(E54=\"\",\"\",LOOKUP(E54,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":2},12449,12449]
[{"$nulls":3},{"$f":"IF(C55>0,VLOOKUP(C55,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},null,{"$f":"IF(E55>0,VLOOKUP(E55,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},null,null,{"v":0.1,"d":"0.10"},{"$f":"IF($L55=\"\",\"\",IF(C55=\"\",\"\",LOOKUP(C55,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L55=\"\",\"\",IF(E55=\"\",\"\",LOOKUP(E55,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},0.1,0.1]
[null,3,5270,{"$f":"IF(C56>0,VLOOKUP(C56,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Charges sociales"},null,{"$f":"IF(E56>0,VLOOKUP(E56,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},null,{"$f":"SUM(I57:I60)","v":{"v":2876.07,"d":"2,876.07"}},null,{"$f":"IF($L56=\"\",\"\",IF(C56=\"\",\"\",LOOKUP(C56,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":38},{"$f":"IF($L56=\"\",\"\",IF(E56=\"\",\"\",LOOKUP(E56,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},2876.07,2876.07]
[{"$nulls":3},{"$f":"IF(C57>0,VLOOKUP(C57,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},2170,{"$f":"IF(E57>0,VLOOKUP(E57,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Dettes AVS / AC"},{"$f":"\"Part patronale AVS / \"&'Corrigé C et D '!E73","v":"Part patronale AVS / 24800"},null,{"$f":"'Corrigé C et D '!E73*    'Exercice à imprimer'!I6/100","v":{"v":1336.72,"d":"1,336.72"}},{"$f":"IF($L57=\"\",\"\",IF(C57=\"\",\"\",LOOKUP(C57,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L57=\"\",\"\",IF(E57=\"\",\"\",LOOKUP(E57,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":20},1336.72,1336.72]
[{"$nulls":3},{"$f":"IF(C58>0,VLOOKUP(C58,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},2170,{"$f":"IF(E58>0,VLOOKUP(E58,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Dettes AVS / AC"},{"$f":"\"Part patronale AC1 / \"&'Corrigé C et D '!E74","v":"Part patronale AC1 / 22600"},null,{"$f":"'Corrigé C et D '!E74*'Données générales '!E8/100","v":{"v":248.60000000000002,"d":"248.60"}},{"$f":"IF($L58=\"\",\"\",IF(C58=\"\",\"\",LOOKUP(C58,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L58=\"\",\"\",IF(E58=\"\",\"\",LOOKUP(E58,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":20},{"$f":"IF(SUM(H58:I58)=0,\"\",IF(H58=\"\",I58,H58))","v":248.60000000000002},248.60000000000002]
[{"$nulls":3},{"$f":"IF(C59>0,VLOOKUP(C59,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},2170,{"$f":"IF(E59>0,VLOOKUP(E59,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Dettes AVS / AC"},{"$f":"\"Part patronale AC2 / \"&'Corrigé C et D '!E75","v":"Part patronale AC2 / 2200"},null,{"$f":"'Corrigé C et D '!E75*'Données générales '!E9/100","v":{"v":11,"d":"11.00"}},{"$f":"IF($L59=\"\",\"\",IF(C59=\"\",\"\",LOOKUP(C59,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L59=\"\",\"\",IF(E59=\"\",\"\",LOOKUP(E59,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":20},{"$f":"IF(SUM(H59:I59)=0,\"\",IF(H59=\"\",I59,H59))","v":11},11]
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