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Plan comptable des établissements et services privés sociaux et médico-sociaux: Liste intégrale du plan des comptes des ESMS (associations & fondation
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ISBN13: 9798285223511
Publisher: Independently Published
Published: Jan 2 2025
Pages: 62
Weight: 0.42
Height: 0.16 Width: 8.00 Depth: 10.00
Language: French
Publisher: Independently Published
Published: Jan 2 2025
Pages: 62
Weight: 0.42
Height: 0.16 Width: 8.00 Depth: 10.00
Language: French
Le plan comptable 2025 des établissements et services privés sociaux et médico-sociaux (ESMS) est un document de référence indispensable pour la tenue comptable des établissements concernés et la réalisation des cadres normalisés: comptes administratifs (CA), budgets prévisionnels (BP), EPRD...
Cette liste intégrale du plan des comptes est utilisable pour les associations et fondations du secteur des ESMS relevant de l'article L.312-1 du code de l'action sociale et des familles (applicable au 1er janvier 2025):
Cet ouvrage de référence, de grand format (20,32 x 25,4 CM), tout en couleur, est pourvu de codes repères en couleur pour identifier rapidement les groupes fonctionnels et le type d'établissement spécifiques à certains comptes. L'auteur
Philippe Guillermic est spécialisé dans les ouvrages de comptabilité, gestion et finance. Il a publié de nombreux ouvrages aux éditions Vuibert (Albin Michel), dont notamment La comptabilité pas à pas et Le plan comptable général .
Depuis la loi du 2 janvier 2022 régissant le secteur social et médico-social, il s'est spécialisé dans la gestion des établissement sociaux et médico-sociaux de type association et fondation.
Parallèlement il a enseigné la comptabilité et la gestion dans des centres associés du CNAM (Angers, Cholet, Boulogne Billancourt).
- Établissements d'hébergement pour personnes âgées dépendantes (EHPAD)
- Services d'aide à domicile (SAD) et services d'aide et accompagnement à domicile (SAAD)
- Services d'accueil de jour
- Établissements ou services d'aide par le travail (ESAT)
- Foyers d'accueil médicalisé (FAM)
- Maison d'accueil spécialisée (MAS)
- Service de soins infirmiers à domicile (SSIAD)
- Instituts médico éducatifs (IME)
- Centres médico-psycho-pédagogiques (CMPP)
- Instituts thérapeutiques éducatifs et pédagogiques (ITEP)
- Services d'Accompagnement Médico-Social pour Adultes Handicapés (SAMSAH)
- Services d'éducation spéciale et de Soins à Domicile (SESSAD)
- Services polyvalents aide et soins à Domicile (SPASAD)...etc.
Cet ouvrage de référence, de grand format (20,32 x 25,4 CM), tout en couleur, est pourvu de codes repères en couleur pour identifier rapidement les groupes fonctionnels et le type d'établissement spécifiques à certains comptes. L'auteur
Philippe Guillermic est spécialisé dans les ouvrages de comptabilité, gestion et finance. Il a publié de nombreux ouvrages aux éditions Vuibert (Albin Michel), dont notamment La comptabilité pas à pas et Le plan comptable général .
Depuis la loi du 2 janvier 2022 régissant le secteur social et médico-social, il s'est spécialisé dans la gestion des établissement sociaux et médico-sociaux de type association et fondation.
Parallèlement il a enseigné la comptabilité et la gestion dans des centres associés du CNAM (Angers, Cholet, Boulogne Billancourt).
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