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Système Integre Comptable Et Budgetaire Des Ctd -Mode Budget Programme
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ISBN10: 6208825512
ISBN13: 9786208825515
Publisher: Editions Universitaires Europeennes
Published: May 30 2025
Pages: 372
Weight: 1.09
Height: 0.83 Width: 6.00 Depth: 9.00
Language: French
ISBN13: 9786208825515
Publisher: Editions Universitaires Europeennes
Published: May 30 2025
Pages: 372
Weight: 1.09
Height: 0.83 Width: 6.00 Depth: 9.00
Language: French
Le système intégré comptable et budgétaire des collectivités territoriales décentralisées en mode budget programme est un système d'organisation de l'information financière qui s'applique à toutes les Collectivités Territoriales Décentralisées. Ce guide d'application a été conçu pour fournir un éclairage sur les innovations conceptuelles, méthodologiques, techniques et les nouveaux schémas d'écritures comptables adaptés à la nouvelle réforme budgétaire et comptable des CTD à travers des cas pratiques de synthèse corrigés qui offrent aux lecteurs et praticiens une mise en situation professionnelle. Le Guide d'application est subdivisé en 6 chapitres qui se déclinent comme suit: Chapitre 1: Le Budget; Chapitre 2: Les opérations d'exécution des dépenses de l'Ordonnateur; Chapitre 3: Les opérations d'exécution des recettes de l'Ordonnateur; Chapitre 4: Les opérations d'exécution des dépenses du Receveur Municipal ou Régional; Chapitre 5: Les opérations d'exécutions des recettes du Receveur Municipal ou Régional et le Chapitre 6: La gestion de la trésorerie. Ce guide est conçu sur la base d'un outil performant et intégré des Finances Publiques et locales.
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