.:MFE7:. Master Management Financier de l'Entreprise

Calcul matriciel et syst`emes lin´eaires

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<span style="font-family: Times, Times New Roman, serif;"><b>      Calcul matriciel et systèmes linèaires est livre de Jocelyne Erhel, Nabil Nassif et Bernard Philippe, ce livre englobe et explique les principaux axes du calcul matriciel , comme l'indique son sommaire :</b></span></div>
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<span style="font-family: Times, Times New Roman, serif;"><b>1 Bases de l’algèbre linéaire </b></span><br />
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<span style="font-family: Times, Times New Roman, serif;"><b>2 Précision </b></span><br />
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<span style="font-family: Times, Times New Roman, serif;"><b>3 Valeurs propres et valeurs singulières </b></span><br />
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<span style="font-family: Times, Times New Roman, serif;"><b>4 Orthogonalisation </b></span><br />
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<span style="font-family: Times, Times New Roman, serif;"><b>5 Résolution de systèmes lin´eaires par des méthodes directes </b></span><br />
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<span style="font-family: Times, Times New Roman, serif;"><b>6 Résolution it´erative de systèmes lin´eaires</b></span><br />
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<span style="font-family: Times, Times New Roman, serif;"><b><a href="http://www.4shared.com/office/0cPr2bXJ/calcul_matriciel_et_systemes_l.html">Télécharger ici </a></b></span></h3>
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Calcul matriciel et syst`emes lin´eaires

Calcul matriciel et systèmes linèaires est livre de Jocelyne Erhel, Nabil Nassif et Bernard Philippe, ce livre englobe et explique l...

exposé sur l'Externalisation - Franchise

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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiy70-6nkgn2bj0qATr_YUvFlr2BJ-_xErWRPYHMWwu5_8_hSW8_DBHyTlnWAsOgPjbjhsvJ8zQPPvwAwMT3iM-XM5kQa2Sl4Qlae62WMrJycYy2RpQ5q7Lf7A00YDmRxbKrAzKokPGOcU/s1600/1.PNG" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" height="242" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiy70-6nkgn2bj0qATr_YUvFlr2BJ-_xErWRPYHMWwu5_8_hSW8_DBHyTlnWAsOgPjbjhsvJ8zQPPvwAwMT3iM-XM5kQa2Sl4Qlae62WMrJycYy2RpQ5q7Lf7A00YDmRxbKrAzKokPGOcU/s320/1.PNG" width="320" /></a></div>
<span style="font-family: Times, Times New Roman, serif;"><b>dans cet exposé les étudiants, ont divisé leur intervention en deux grandes partie, comme suit :</b></span><br />
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<u><span style="background-color: lime; font-style: italic;"><span style="font-family: Times, Times New Roman, serif;"><b>Externalisation :</b></span></span></u></div>
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<u><span style="font-style: italic;"><span style="font-family: Times, Times New Roman, serif;"><b><br /></b></span></span></u></div>
<b><span style="font-family: Times, Times New Roman, serif;">1.De
quoi s’agit-il ?<br /> 2.Pourquoi
externaliser ?<br /> 3.Comment
externaliser ?<br /> 4.Typologie
de l’Externalisation<br /> 5.Risques
de l’Externalisation</span><span style="font-family: Times, 'Times New Roman', serif; text-indent: -0.78in;">6.</span><span style="font-family: Times, 'Times New Roman', serif; text-indent: -0.78in;">Etude
de cas</span></b><br />
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<span style="font-family: Times, Times New Roman, serif;"><b style="background-color: lime;">  <u><span style="font-style: italic;">Franchise :</span></u></b></span></div>
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<b><span style="font-family: Times, 'Times New Roman', serif; text-indent: 0px;">1.</span><span style="font-family: Times, 'Times New Roman', serif; text-indent: 0px;">De quoi s’agit-il ? </span></b></div>
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<b><span style="font-family: Times, 'Times New Roman', serif; text-indent: 0px;">2.</span><span style="font-family: Times, 'Times New Roman', serif; text-indent: 0px;">Les raisons du choix de la Franchise</span></b></div>
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<b><span style="font-family: Times, 'Times New Roman', serif; text-indent: 0px;">3.</span><span style="font-family: Times, 'Times New Roman', serif; text-indent: 0px;">Typologie de la Franchise</span></b></div>
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<b><span style="font-family: Times, 'Times New Roman', serif; text-indent: 0px;">4.</span><span style="font-family: Times, 'Times New Roman', serif; text-indent: 0px;">La franchise au Maroc: atouts  et Menaces</span></b></div>
<b><span style="font-family: Times, Times New Roman, serif;"><span style="text-indent: -0.67in;">5.</span><span style="text-indent: -0.67in;">Etude
de cas</span></span> </b><br />
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<b>l'exposé est <a href="http://www.4shared.com/file/LRyuT0Qw/externalisation-franchise.html">téléchargeable ici </a></b></div>
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exposé sur l'Externalisation - Franchise

dans cet exposé les étudiants, ont divisé leur intervention en deux grandes partie, comme suit : Externalisation : 1.De quoi s’agit-i...

Etude de cas GRH : JEUX LE BLANC

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<span style="font-family: Times, Times New Roman, serif;"><b>Présentation de la Société LEBLANC :</b></span><br />
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<span style="font-family: Times, Times New Roman, serif;"><b><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjBDGJ0MLTp009spY7bdBy_w_JeqNrLUQ7RY4j7ksSyfeZqhMvQf-rzNOGm_n-6GUoQQS0xVG8k8_p5aDRhzIx0i6sFolx6tZhlWwq7aAr83RkwSyNKWDJ_M3FABZfk8ebspgE6FpBKeAY/s1600/recrutement-GRH.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" height="182" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjBDGJ0MLTp009spY7bdBy_w_JeqNrLUQ7RY4j7ksSyfeZqhMvQf-rzNOGm_n-6GUoQQS0xVG8k8_p5aDRhzIx0i6sFolx6tZhlWwq7aAr83RkwSyNKWDJ_M3FABZfk8ebspgE6FpBKeAY/s320/recrutement-GRH.jpg" width="320" /></a></b></span></div>
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<span style="font-family: Times, Times New Roman, serif;">La société LEBLANC est une usine de construction mécanique située à Haubourdin, crée en 1980 par Arthur-Emile LEBLANC, elle s’est petit à petit développée et a connu une expansion constante pendant les huit premières décennies du siècle. Grâce à une gestion rigoureuse, elle a su résister aux différentes crises qui ont marqué cette période (guerres, crise de 1930, crise de 1973). Profitant de l’essor de l’industrie agro-alimentaire, elle s’est spécialisée dans la fabrication de machines-outils à destination de cette industrie. En 1983, devant l’âpreté de la concurrence, notamment de la part d’entreprise étrangères, elle a racheté son principal fournisseur, la « Fonderie de Givenchy » (située à Givenchy en Noyelle), ce que devait lui permettre une plus grande flexibilité et un meilleur contrôle de la production. Elle emploie aujourd’hui 468 personnes e se trouve à la veille d’un changement de direction. En effet, le PDG, Emile LEBLANC, fils du fondateur, est âgé de 76 ans et souhaite passer la main à son fils, Michel, 40 ans. Celui –ci est ingénieur diplômé de l’Ecole</span></div>
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<span style="font-family: Times, Times New Roman, serif;">des Mines de Douai et a également suivi – dans le cadre de la formation continue – des cours de gestion à l’IAE. Le départ en retraite d’Emile LEBLANC est prévu pour la fin du mois.</span></div>
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<span style="font-family: Times, Times New Roman, serif;"><b><a href="http://www.4shared.com/office/w4D9F-lU/jeu_leblanc.html">Télécharger l'étude de cas ici </a></b></span></div>
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Etude de cas GRH : JEUX LE BLANC

Présentation de la Société LEBLANC : La société LEBLANC est une usine de construction mécanique située à Haubourdin, crée en 1980 p...

La Fiscalité Locale au Maroc Origine, Evolution et Réformes

<span style="font-family: Times, Times New Roman, serif;"><span lang="FR-CA" style="font-weight: normal;"><span style="color: black;">HISTORIQUE DES REFORMES DE <st1:personname productid="LA FISCALITE LOCALE" w:st="on">LA FISCALITE LOCALE</st1:personname><span style="font-size: small;"> :</span></span></span></span><br />
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<span style="color: black; font-family: Times, Times New Roman, serif;">En l’Etat actuel, la fiscalité locale marocaine, est le fruit d’une longue évolution historique :<o:p></o:p></span></div>
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<a href="http://www.maroc.ma/sites/default/files/styles/thumbnail_page_detail/public/image_actualite/cese.jpg?itok=Yd372kqH" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" height="233" src="http://www.maroc.ma/sites/default/files/styles/thumbnail_page_detail/public/image_actualite/cese.jpg?itok=Yd372kqH" width="320" /></a><span style="color: black; font-family: Times, Times New Roman, serif;">-Au cours de la période d’avant le protectorat, le régime qui était en place se referait en grande partie à la législation musulmane. A cet égard on peut citer <st1:personname productid="la  Zakat" w:st="on">la  Zakat</st1:personname>, <st1:personname productid="la Kharaj" w:st="on">la Kharaj</st1:personname> et <st1:personname productid="la Jezya." w:st="on">la Jezya.</st1:personname><o:p></o:p></span></div>
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<span style="color: black; font-family: Times, Times New Roman, serif;">-La convention de Madrid du 3 Juillet 1880, constitue un tournant  historique important en matière d’impôts et taxes. En effet, le règlement du 30/03/1881 annexé à ladite convention, institue au profit de l’Etat des impôt et taxes sur les personnes étrangères et leurs protégés et un règlement du 2/7/1896 institue un droit de porte et des droits de marchés.<o:p></o:p></span></div>
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<span style="color: black; font-family: Times, Times New Roman, serif;">-L’Acte général d‘Algesiras de 1906, institue une taxe sur les constructions urbaines et une taxe sur certains commerce, ainsi que des droits de timbre sur les contrats et actes authentiques.<o:p></o:p></span></div>
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<span style="color: black; font-family: Times, Times New Roman, serif;">-Un dahir  du 2/7/1916 stipule que l’établissement de toute taxe municipale est institué par dahir.<o:p></o:p></span></div>
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<span style="color: black; font-family: Times, Times New Roman, serif;">- L’année 1917 constitue une date importante dans l’histoire de la fiscalité locale. En effet, un dahir du 27/03/1917 fixe  la liste des taxes municipales et un second du 20/04/1917 fixe les conditions de perception des droits de porte et des droits de marchés, laissant le libre choix aux municipalités d’en fixer l’assiette et le montant.<o:p></o:p></span></div>
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<span style="color: black; font-family: Times, Times New Roman, serif;">-Dahir du 27/04/1918 : institution de la taxe urbaine au profit de l’Etat et des décimes additionnels au profit des municipalités.<o:p></o:p></span></div>
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<span style="color: black; font-family: Times, Times New Roman, serif;">-Dahir du 09/10/1920 : institution de l’impôt des patentes au profit  de l’Etat et des décimes additionnels au profit des municipalités.<o:p></o:p></span></div>
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<span style="color: black; font-family: Times, Times New Roman, serif;">-Dahir du 30/11/1927 : institution de la taxe  d’habitation au profit de l’Etat.<o:p></o:p></span></div>
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<span style="color: black; font-family: Times, Times New Roman, serif;">A partir  de la première guerre mondiale et jusqu’au l’après seconde guerre, sous l’impulsion des mutations socio-économiques et politiques que connaît le monde en général et <st1:personname productid="la France" w:st="on">la France</st1:personname> en particulier, les autorités du protectorat vont progressivement déléguer aux municipalités un nombre croissant de taches, en abandonnant à leur profit le principal de la taxe urbaine (dahir du 20/04/1942), celui  de la taxe d’habitation (dahir du 6/6/1944) et en 1948, celui du principal de l’impôt des patentes.<o:p></o:p></span></div>
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<span style="color: black; font-family: Times, Times New Roman, serif;">-Dahir du 29/12/1948 : suppression des droits de porte et institution de la taxe sur les transactions.<o:p></o:p></span></div>
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<span style="color: black; font-family: Times, Times New Roman, serif;">Ces mesures n’ayant pas donné aux finances locales l’élan souhaité, il a fallu donc attendre l’indépendance du pays pour que la décentralisation territoriale en général et les finances locales en particulier connaissent une relance quantitative et qualitative.<o:p></o:p></span></div>
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<span style="color: black; font-family: Times, Times New Roman, serif;">A cet effet le législateur marocain a promulgué la charte communale qui a permis d’unifier dans un même texte les dispositions relatives aux diverses communes. Ladite charte a été  accompagnée par plusieurs dahirs relatifs aux finances locales, notamment celui relatif à la fiscalité locale promulgué le 23/03/1962. L’apport principal de ce texte résidait en la division des taxes en deux parties : les taxes obligatoires et les taxes facultatives. La liste des taxes obligatoires dont la fixation dépend du ministre de l’intérieur a fait l’objet d’un dahir du 13/11/1963.<o:p></o:p></span></div>
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<span style="color: black; font-family: Times, Times New Roman, serif;">-En 1961 sera tissé la trame essentielle qui avait constituée l’ossature du système fiscal. L’impôt agricole est venu se substituer au Tertib, l’impôt  des patentes et la taxe urbaine ont été reformés en profondeur. De même, la taxe  sur les transactions en vigueur depuis <st1:metricconverter productid="1948 a" w:st="on">1948 a</st1:metricconverter> été supprimée au profit de l’institution de la taxe sur les produits et de la taxe sur les services.<o:p></o:p></span></div>
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<span style="color: black; font-family: Times, Times New Roman, serif;">- La loi  de finances  pour l’année  <st1:metricconverter productid="1976 a" w:st="on">1976 a</st1:metricconverter> supprimé la taxe déterminée par personne employée et ce en raison  de son découragement à la création d’emploi.<o:p></o:p></span></div>
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<span style="color: black; font-family: Times, Times New Roman, serif;">-Le 30/12/1977 : institution de la taxe d’édilité.<o:p></o:p></span></div>
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<span style="color: black; font-family: Times, Times New Roman, serif;">-En 1978 : la taxe urbaine a été reformée en profondeur. En outre, un impôt sur les terrains urbains et une taxe annuelle sur les terrains non bâtis ont été institués dans le but  de contribuer à freiner la spéculation immobilière.<o:p></o:p></span></div>
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<span style="font-family: Times, Times New Roman, serif;"><span style="color: black;">Toutefois « Cette évolution qui a considérablement enrichi le dispositif fiscal n’a pas manqué d’en amplifier la complexité, voire de développer certaines incohérences susceptibles de compromettre l’adhésion des redevables en tant qu’individus ou en tant que groupements à un tel système »</span><a href="http://www.startimes.com/f.aspx?mode=f&edit=newtopic&f=58&src=http%3A//www.startimes.com/f.aspx%3Ff%3D58#_ftn1" name="_ftnref1" style="color: black; text-decoration: none;" target="_new" title=""><span class="MsoFootnoteReference"><span class="MsoFootnoteReference">[1]</span></span></a><span style="color: black;">.<o:p></o:p></span></span></div>
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<span style="color: black; font-family: Times, Times New Roman, serif;">- Avril 1984 fût promulguée une loi cadre qui trace le cadre général de la réforme fiscale, en énonce les principes et en fixe les limites. Dans son préambule, ladite loi, précise que la réforme fiscale sera réalisée selon les objectifs fondamentaux et dans les limites prévus par la loi.<o:p></o:p></span></div>
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<span style="font-family: Times, Times New Roman, serif;"><span style="color: black;">« Elle concerne les impôts directs sur le revenu des personnes physiques et morales, la taxe sur les produits et la taxe sur les services, elle tendra, également à corriger les disparités du système actuel et à instituer toutes mesures  de nature  à prévenir et supprimer la fraude  et l’évasion fiscale dans le cadre d’une procédure légales garantissant les droits des contribuables. Elle aura  également pour objet  de promouvoir et consolider le développement économique et social dans le cadre d’une justice sociale »</span><a href="http://www.startimes.com/f.aspx?mode=f&edit=newtopic&f=58&src=http%3A//www.startimes.com/f.aspx%3Ff%3D58#_ftn2" name="_ftnref2" style="color: black; text-decoration: none;" target="_new" title=""><span class="MsoFootnoteReference"><span class="MsoFootnoteReference">[2]</span></span></a><span style="color: black;">.<o:p></o:p></span></span></div>
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<span style="color: black; font-family: Times, Times New Roman, serif;">La loi  cadre annonce ainsi une réforme basée sur trois axes principaux :<o:p></o:p></span></div>
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<span style="color: black; font-family: Times, Times New Roman, serif;">Ø                  <span dir="ltr">instituer un impôt général sur le revenu des personnes physiques en remplacement d’une série d’impôt  cédulaires qui ne permettent pas de saisir d’une manière globale, homogène et unifiée les différents revenus imposables ;<o:p></o:p></span></span></div>
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<span style="color: black; font-family: Times, Times New Roman, serif;">Ø                  <span dir="ltr">instaurer un impôt  sur les sociétés de portée générale et qui prend en considération les caractéristiques  propres aux personnes morales ;<o:p></o:p></span></span></div>
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<span style="color: black; font-family: Times, Times New Roman, serif;">Ø                  <span dir="ltr">adopter une taxe sur la valeur ajoutée, avec un champ d’application élargi au lieu et place des taxes sur les produits et sur les services.<o:p></o:p></span></span></div>
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<span style="color: black; font-family: Times, Times New Roman, serif;">Par ailleurs, dans le souci de consolider les ressources financières des collectivités locales et de leurs groupements et par conséquent d’aboutir à une véritable décentralisation, le législateur a consacré le troisième titre de ladite loi cadre aux finances locales. A cet égard, il a été décidé le transfert de certains impôts d’Etat au budget des collectivités locales. Il s’agit de :<o:p></o:p></span></div>
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<span style="color: black; font-family: Times, Times New Roman, serif;">- la taxe urbaine et du principal de l’impôt des patentes dont le produit a été  affecté aux collectivités locales; déduction faite d’un pourcentage de  10% prélevé par l’Etat  au titre des frais d’assiette et de recouvrement.<o:p></o:p></span></div>
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<span style="color: black; font-family: Times, Times New Roman, serif;">-  et de <st1:personname productid="la Taxe" w:st="on">la Taxe</st1:personname> sur <st1:personname productid="la Valeur Ajout￩e" w:st="on">la Valeur Ajoutée</st1:personname>, dont le produit a été décidé de l’affecter  aux collectivités locales à concurrence de 30%.<o:p></o:p></span></div>
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<span style="color: black; font-family: Times, Times New Roman, serif;">De même, la loi cadre a prévu la création d’un code de la fiscalité locale. Ce fût  chose faite en 1989, avec la promulgation de la loi 30.89 relative à la fiscalité des collectivités locales et de leurs groupements entrée en vigueur le 01/01/1990.<o:p></o:p></span></div>
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<span style="color: black; font-family: Times, Times New Roman, serif;">-1992 : révision constitutionnelle qui a érigée la région au rang de collectivité locale ;<o:p></o:p></span></div>
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<span style="color: black; font-family: Times, Times New Roman, serif;">- le 02/04/1997, promulgation du dahir n° 1-97-84 portant promulgation de la loi n°47-96 relative  à l’organisation de la région. Cette loi précise que la région bénéficie du produit des impôts et taxes et redevances instituées à son  profit par la loi n° 30-89 sus-visée (telle quelle a été modifiée  et complétée) ainsi  que du produit des impôts  ou parts d’impôts d’Etat qui lui sont affectés par les lois de finances, notamment l’impôt  sur la société, l’impôt général sur le revenu et une taxe additionnelle sur la taxe spéciale annuelle sur les véhicules automobiles.<o:p></o:p></span></div>
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<span style="color: black; font-family: Times, Times New Roman, serif;">Dans ce cadre, la loi de finances pour l’exercice budgétaire 1999-<st1:metricconverter productid="2000 a" w:st="on">2000 a</st1:metricconverter> prévu l’attribution d’un pour-cent (1%) de l’Impôt Général sur le revenu  et de l’Impôt sur les Sociétés au profit des conseils régionaux.</span></div>
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<span style="color: black; font-family: Times, 'Times New Roman', serif; text-indent: 35.4pt;">Sources : </span></div>
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<span style="font-family: Times, Times New Roman, serif;"><a href="http://www.startimes.com/f.aspx?mode=f&edit=newtopic&f=58&src=http%3A//www.startimes.com/f.aspx%3Ff%3D58#_ftnref1" name="_ftn1" style="color: black; text-decoration: none;" target="_new" title=""><span class="MsoFootnoteReference"><span class="MsoFootnoteReference">[1]</span></span></a><span style="color: black;"> Alaoui M’daghri Mohamed, ancien directeur des impôts, préface : Aperçu sur la fiscalité marocaine actuelle, Ahmed Tazi : Collection  C.I.F.P.B.</span></span></div>
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<span style="font-family: Times, Times New Roman, serif;"><a href="http://www.startimes.com/f.aspx?mode=f&edit=newtopic&f=58&src=http%3A//www.startimes.com/f.aspx%3Ff%3D58#_ftnref2" name="_ftn2" style="color: black; text-decoration: none;" target="_new" title=""><span class="MsoFootnoteReference"><span class="MsoFootnoteReference">[2]</span></span></a><span style="color: black;"> La loi cadre sur la réforme fiscale de 1984</span></span></div>
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<a href="http://www.4shared.com/office/efGepZ59/Fiscalit_locale_au_Maroc.html"><span style="color: #000066; font-family: Times, Times New Roman, serif;"><span style="color: black;">Télécharger ici : </span></span><span style="font-family: Times, Times New Roman, serif;">La Fiscalité Locale au Maroc Origine, Evolution et Réformes</span> (cours du prof)</a></div>
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<a href="http://www.4shared.com/office/CIYn2hSh/loi_fisc_locale_frc.html"><span style="color: #000066; font-family: Times, Times New Roman, serif;"><span style="color: black;">Télécharger ici : </span></span><span style="font-family: Times, Times New Roman, serif;">LOI N° 47-06 RELATIVE </span><span style="font-family: Times, 'Times New Roman', serif;">A LA FISCALITE DES </span><span style="font-family: Times, 'Times New Roman', serif;">COLLECTIVITES LOCALES</span></a></div>
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La Fiscalité Locale au Maroc Origine, Evolution et Réformes

HISTORIQUE DES REFORMES DE LA FISCALITE LOCALE : En l’Etat actuel, la fiscalité locale marocaine, est le fruit d’une longue évolution ...

Dictionary of Accounting

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<span style="font-family: Times, Times New Roman, serif;"><span style="line-height: normal;">This best-selling dictionary includes more than 3,700 entries covering all aspects of accounting, including financial accounting, financial reporting, management accounting, direct taxation, indirect taxation, auditing, corporate finance, and accounting bodies and institutions. It boasts feature entries on key areas (e.g. Bankruptcy Law and the FTSE share indexes), and its international coverage includes important terms from UK, US, Australia, India, and Asia-Pacific. </span><br style="line-height: normal;" /><span style="line-height: normal;">Over 250 new entries have been added to this edition to reflect the very latest developments in the accounting profession, e.g. the growing importance of International Accounting Standards, recent legislation, UK tax changes, and reliefs and allowances (e.g. Entrepreneurs' Relief, Annual Investment Allowance). In addition, coverage of taxation, finance, and audit has been increased and all entries have been revised to ensure they are up-to-date.</span><br style="line-height: normal;" /><span style="line-height: normal;">With its authoritative and straightforward definitions and its wide-ranging coverage, this dictionary is essential for students and professionals in accounting and finance. It is also an ideal source of reference for anyone seeking a clear guide to the often-confusing world of accountancy terms.</span></span></div>
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Dictionary of Accounting

Dictionary of Accounting Fourth Edition Edited by Jonathan Law and Gary Owen : Over 250 new entries Existing entries have been revised...

Cours de Stratégie et planification financière de l'entreprise

<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjx3JiMRVJFdiLfEV6v2lTanKhrlLu-KWJRNGkimRs8mBsqxYeaZsGOxhYR6NfT8TlX4-wfnCyPihdQMAuUYTJ4ractMeQ4csfGSqse9hOkK2iJ4UNZRpjXhVfS_ZElSuWnPR6JLcN8E4I/s1600/planif.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" height="212" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjx3JiMRVJFdiLfEV6v2lTanKhrlLu-KWJRNGkimRs8mBsqxYeaZsGOxhYR6NfT8TlX4-wfnCyPihdQMAuUYTJ4ractMeQ4csfGSqse9hOkK2iJ4UNZRpjXhVfS_ZElSuWnPR6JLcN8E4I/s1600/planif.jpg" width="320" /></a><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjx3JiMRVJFdiLfEV6v2lTanKhrlLu-KWJRNGkimRs8mBsqxYeaZsGOxhYR6NfT8TlX4-wfnCyPihdQMAuUYTJ4ractMeQ4csfGSqse9hOkK2iJ4UNZRpjXhVfS_ZElSuWnPR6JLcN8E4I/s1600/planif.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=4465266217287638632" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=4465266217287638632" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=4465266217287638632" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=4465266217287638632" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=4465266217287638632" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=4465266217287638632" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=4465266217287638632" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=4465266217287638632" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=4465266217287638632" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=4465266217287638632" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=4465266217287638632" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=4465266217287638632" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=4465266217287638632" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=4465266217287638632" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=4465266217287638632" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=4465266217287638632" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=4465266217287638632" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=4465266217287638632" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=4465266217287638632" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Ce cours
est divisé en deux parties, une que le professeur S.M Rigar est charger de
l'expliquée, et une autre partie assurée par les étudiant sous forme d'exposés
qu'on va voir avec d'autres articles.        Dans cet
article on va vous exposé les différents chapitres qui ferons l'objet du cours
de la matière; à savoir : <o:p></o:p></span></b><br />
<a href="https://www.blogger.com/blogger.g?blogID=4465266217287638632" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=4465266217287638632" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=4465266217287638632" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=4465266217287638632" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=4465266217287638632" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=4465266217287638632" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=4465266217287638632" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=4465266217287638632" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=4465266217287638632" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=4465266217287638632" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=4465266217287638632" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=4465266217287638632" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=4465266217287638632" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=4465266217287638632" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=4465266217287638632" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=4465266217287638632" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=4465266217287638632" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=4465266217287638632" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=4465266217287638632" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><br /></span></b>
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       décision de financement</span></a></span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: FR; mso-hansi-theme-font: major-bidi;"><o:p></o:p></span></b></li>
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       de la firme et la pseudo- neutralité de la structure du capital</span></a><o:p></o:p></span></b></li>
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       de la firme et la pseudo- neutralité de la structure du
       capital (suite)</span></a><o:p></o:p></span></b></li>
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       d’investissement et leurs implications financières</span></a></span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: FR; mso-hansi-theme-font: major-bidi;"><o:p></o:p></span></b></li>
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Cours de Stratégie et planification financière de l'entreprise

Ce cours est divisé en deux parties, une que le professeur S.M Rigar est charger de l'expliquée, et une autre partie assurée par les étu...

Théorie financière et gouvernance d’entreprise

<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhn0o_YNQUTyOoisSonNbGgAor6n_eUCwheXG6aR2oNudHmLN9EIBpu3m12blahgTLEuvu1tH2PqKvq1fxzpWL8gGnL3uFGCje5Cz76Q3hF94ergAGYApAGOVRv-nOL4oRQF-0vh2Yyrdg/s1600/theorie.JPG" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" height="205" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhn0o_YNQUTyOoisSonNbGgAor6n_eUCwheXG6aR2oNudHmLN9EIBpu3m12blahgTLEuvu1tH2PqKvq1fxzpWL8gGnL3uFGCje5Cz76Q3hF94ergAGYApAGOVRv-nOL4oRQF-0vh2Yyrdg/s1600/theorie.JPG" width="320" /></a><br />
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<span style="font-family: Times, Times New Roman, serif;"><i><b><span style="font-size: 12pt; line-height: 107%;">Théorie 
financière et gouvernance d’entreprise </span><span style="text-align: justify;"><span style="background-color: white; line-height: 20px;">est une matière du module; </span><span style="line-height: 17px;"> </span><span style="font-size: 12pt; line-height: 17px;">Technique de gestion financière II</span><span style="font-size: 12pt; line-height: 17px;"> </span><span style="background-color: white; line-height: 20px;"> (M31) d'un volume horaire de 45 heurs, assuré par le professeur : </span></span><span style="font-size: 12pt; line-height: 107%;">S.M. RIGAR.</span></b></i></span><br />
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<span style="font-family: Times, Times New Roman, serif;"><i><b><span style="font-size: 12pt; line-height: 107%;">voila la liste des exposés :</span></b></i></span><br />
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<span style="font-family: Times, Times New Roman, serif;"><i><b><span style="font-size: 12pt; line-height: 107%;"><a href="http://mfe7.blogspot.com/2014/01/expose-sur-les-decisions.html">Décision d’investissement en environnement -PME</a><br /><br /> <a href="http://mfe7.blogspot.com/2014/01/expose-sur-les-politiques-de.html">Les politiques de Financement des PME</a><br /><br /><a href="http://mfe7.blogspot.com/2014/01/expose-sur-les-pme-et-le-marche-de-la.html">Les PME et le marché de la finance directe ( marché des actions)</a><br /><br /> Politique d’endettement des PME et marché des capitaux<br /><br />Les nouveaux instruments financiers et leur rôle dans le financement des PME<br /><br /> La politique de dividendes dans les PME<br /><br /> les opérations de restructuration et de prise de contrôle des entreprises<br /><br />La gestion du risque du taux d’intérêt<br /><br />La gestion du risque du taux de change et trésorerie internationale<br /><br /> La gouvernance d’entreprise: Le cadre théorique et conceptuel<br /><br />le rôle de la GE dans la résolution des conflits au sein de l’entreprise<br /><br />Gouvernance d’entreprise et structure du Capital<br /><br />la gouvernance de l’Entreprise et l’Enracinement des dirigeants<br /><br />les modèles de gouvernance des entreprises<br /><br />La Gouvernance d’Entreprise au Maroc<br /><br /><br /><br /> </span></b></i></span></div>
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Théorie financière et gouvernance d’entreprise

Théorie financière et gouvernance d’entreprise est une matière du module; Technique de gestion financière II (M31) d'un volum...

Audit financier et contrôle interne

<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjLwQ7evkriJ4bpLmTI-rM38bukljWAbTiTbiFlbBbAyul-XQRZecNAGH11zew3uYgF0RcDkQz5EPclOOxawFeHvt15oTqr24Z4YHuLzLTwwbqS4pEw8wHjwKMNpk57SpqL6kZTpYsvIy0/s1600/audit-financier.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" height="252" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjLwQ7evkriJ4bpLmTI-rM38bukljWAbTiTbiFlbBbAyul-XQRZecNAGH11zew3uYgF0RcDkQz5EPclOOxawFeHvt15oTqr24Z4YHuLzLTwwbqS4pEw8wHjwKMNpk57SpqL6kZTpYsvIy0/s1600/audit-financier.jpg" width="320" /></a><b></b><br />
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<span style="font-family: Times, Times New Roman, serif;"><i><span style="font-size: 12pt; line-height: 17px;">Audit financier et contrôle interne </span><span style="background-color: white; line-height: 20px;">est une matière du module; </span><span style="line-height: 17px;"> </span><span style="font-size: 12pt; line-height: 17px;">Technique de gestion financière II</span><span style="font-size: 12pt; line-height: 17px;"> </span><span style="background-color: white; line-height: 20px;"> (M31) d'un volume horaire de 45 heurs, assuré par le professeur : </span></i><span style="font-size: 12pt; line-height: 17px;"><i>M. LAKLALECH.</i></span></span></div>
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<span style="font-family: Times, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 17px;"><i>comme d'habitude  la démarche consiste à faire des exposés par les étudiants, complétés par les orientations et les résumés du professeur.</i></span></span></div>
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<span style="font-family: Times, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 17px;"><i>de ce fait le prof a proposé un certain nombre de thèmes qui touche de près ou de loin l'audit financier et le contrôle interne, ces thèmes sont les suivants :</i></span></span></div>
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<li><span style="font-family: Times, 'Times New Roman', serif; line-height: 16.99652862548828px;"><i>Ch1/ Nature, rôle et frontières de l'audit financier  ( assuré par le prof )</i></span></li>
<li><span style="font-family: Times, 'Times New Roman', serif; line-height: 16.99652862548828px;"><i>Ch2/ Les normes de l'audit financier </i></span></li>
<li><span style="font-family: Times, 'Times New Roman', serif; line-height: 16.99652862548828px;"><i>Ch3 / Le contrôle interne </i></span></li>
<li><span style="font-family: Times, 'Times New Roman', serif;"><i><span style="line-height: 16.99652862548828px;">Ch4/ Les méthodes de l'audit financier </span></i></span></li>
<li><span style="font-family: Times, Times New Roman, serif;"><i><span style="line-height: 16.99652862548828px;">Ch5/ Les techniques </span></i></span><span style="font-family: Times, 'Times New Roman', serif;"><i><span style="line-height: 16.99652862548828px;">de l'audit financier </span></i></span></li>
<li><span style="font-family: Times, 'Times New Roman', serif;"><i><span style="line-height: 16.99652862548828px;">Ch6/ l'organisation de la profession d'un "Auditeur" au Maroc</span></i></span></li>
<li><span style="font-family: Times, 'Times New Roman', serif;"><i><span style="line-height: 16.99652862548828px;">Th1/ Le contrôle interne  de la fonction approvisionnement </span></i></span></li>
<li><span style="font-family: Times, 'Times New Roman', serif;"><i><span style="line-height: 16.99652862548828px;">Th2/ </span></i></span><span style="font-family: Times, 'Times New Roman', serif;"><i><span style="line-height: 16.99652862548828px;">Le contrôle interne de la fonction commercial </span></i></span></li>
<li><span style="font-family: Times, 'Times New Roman', serif;"><i><span style="line-height: 16.99652862548828px;">Th3/ </span></i></span><span style="font-family: Times, 'Times New Roman', serif;"><i><span style="line-height: 16.99652862548828px;">Le contrôle interne de la fonction GRH</span></i></span></li>
<li><span style="font-family: Times, 'Times New Roman', serif;"><i><span style="line-height: 16.99652862548828px;">Th4/ </span></i></span><span style="font-family: Times, 'Times New Roman', serif;"><i><span style="line-height: 16.99652862548828px;">L'audit Interne </span></i></span></li>
<li><span style="font-family: Times, 'Times New Roman', serif;"><i><span style="line-height: 16.99652862548828px;">Th5/ </span></i></span><span style="font-family: Times, 'Times New Roman', serif;"><i><span style="line-height: 16.99652862548828px;">L'audit des PME</span></i></span></li>
<li><span style="font-family: Times, 'Times New Roman', serif;"><i><span style="line-height: 16.99652862548828px;">Th6/ </span></i></span><span style="font-family: Times, 'Times New Roman', serif;"><i><span style="line-height: 16.99652862548828px;">L'audit de Gestion</span></i></span></li>
<li><span style="font-family: Times, 'Times New Roman', serif;"><i><span style="line-height: 16.99652862548828px;">Th7/ </span></i></span><span style="font-family: Times, 'Times New Roman', serif;"><i><span style="line-height: 16.99652862548828px;">L'audit de qualité</span></i></span></li>
<li><span style="font-family: Times, 'Times New Roman', serif;"><i><span style="line-height: 16.99652862548828px;">Th8/ La cours de comptes : attributions et compétences </span></i></span></li>
<li><span style="font-family: Times, 'Times New Roman', serif;"><i><span style="line-height: 16.99652862548828px;">Th9/ Les chambres régionales des comptes : </span></i></span><span style="font-family: Times, 'Times New Roman', serif;"><i><span style="line-height: 16.99652862548828px;">attributions et compétences</span></i></span></li>
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<b style="font-family: Times, 'Times New Roman', serif;"><i><span style="line-height: 16.99652862548828px;"><br /></span></i></b>
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Audit financier et contrôle interne

Audit financier et contrôle interne est une matière du module; Technique de gestion financière II (M31) d'un volume horaire d...

Techniques bancaires et de crédit

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<b><span style="font-family: inherit;"><span style="font-size: small;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjig5w_qglXUtHcEAsqBFr6qIiVEhlvVzTzzyGcO6GoYesoqOIay2kIe3uIjOeTXQ4nOTzFIDYmEe6A-lY45EfWTlfwy0uOwTjQo7hqdz0tDl8INZsO2WT3mzkoQ9Gnfo95lsdzNI9r994/s1600/bank.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" height="207" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjig5w_qglXUtHcEAsqBFr6qIiVEhlvVzTzzyGcO6GoYesoqOIay2kIe3uIjOeTXQ4nOTzFIDYmEe6A-lY45EfWTlfwy0uOwTjQo7hqdz0tDl8INZsO2WT3mzkoQ9Gnfo95lsdzNI9r994/s1600/bank.jpg" width="320" /></a></span></span></b></div>
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<b><span style="font-family: inherit;"><span style="font-size: small;"><span style="font-family: inherit;"><i><span style="line-height: 107%;">Techniques bancaires et de crédit </span></i></span><i><span style="font-family: inherit;"><span style="text-align: justify;"><span style="background-color: white; line-height: 20px;">est une matière du module; </span><span style="line-height: 17px;"> </span></span><span style="text-align: justify;"><span style="line-height: 17px;">environnement financier de l’entreprise </span></span></span><span style="text-align: justify;"><span style="background-color: white; line-height: 20px;"><span style="font-family: inherit;"> (M32) d'un volume horaire de 35 heurs, assuré par le professeur :</span> </span></span></i>Hicham
RAFIK</span></span></b></div>
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<b><span style="font-family: inherit;"><span style="font-size: small;">le programme des seminaire se divise en quatre volets à savoir :</span></span></b><br />
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<li><b><span style="font-family: inherit;"><span style="font-size: small;"><u><span style="color: black;">VOLET<span>  </span>1 : ENVIRONNEMENT BANCAIRE MAROCAIN</span></u></span></span></b></li>
<li><b><span style="font-family: inherit;"><span style="font-size: small;"><u><span style="color: black;">VOLET<span>  </span>2: COMPTE BANCAIRE ET MOYENS DE PAIEMEN</span></u></span></span></b></li>
<li><b><span style="font-family: inherit;"><span style="font-size: small;"><u><span style="color: black;">VOLET<span>  </span>3 : LES PRODUITS D’EPARGNE BANCAIRE ET
NON BANCAIRE</span></u></span></span></b></li>
<li><b><span style="font-family: inherit;"><span style="font-size: small;"><u><span style="color: black;">VOLET<span>  </span>4 : LES CRÉDITS BANCAIRES<br /><br /> </span></u><span style="color: black;">pour mieux cerner ces volets, le prof a recommandé une liste d'exposé à préparer et présenter par les étudiants, cette dernière comprend les thèmes suivant :<br /></span></span></span></b><br />
<b><span style="font-family: inherit;"><span style="font-size: small;"><span style="color: black;"> </span><u><span style="color: black;"></span></u></span></span></b><br />
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<b><span style="font-family: inherit;"><span style="font-size: small;"><u><span style="line-height: 115%;">THEME 1 : ENVIRONNEMENT DU
SYSTEME BANCAIRE MAROCAIN</span></u></span></span></b></div>
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<b><span style="font-family: inherit;"><span style="font-size: small;"><u><span style="line-height: 115%;">THEME 2 : MERCATIQUE BANCAIRE </span></u></span></span></b></div>
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<li><b><span style="font-family: inherit;"><span style="font-size: small;"><span style="line-height: 115%;"><span><span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"></span></span></span><span dir="LTR"></span><span style="line-height: 115%;">CONTRAINTES ET OBJECTIFS DE LA POLITIQUE MERCATIQUE</span></span></span></b></li>
<li><b><span style="font-family: inherit;"><span style="font-size: small;"><span style="line-height: 115%;"><span><span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"></span></span></span><span dir="LTR"></span><span style="line-height: 115%;">MISE EN ŒUVRE DE LA POLITIQUE MERCATIQUE </span></span></span></b></li>
<li><b><span style="font-family: inherit;"><span style="font-size: small;"><span style="line-height: 115%;"><span><span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"></span></span></span><span dir="LTR"></span><span style="line-height: 115%;">ANALYSES EXTERNE ET INTERNE DE L’AGENCE BANCAIRE </span></span></span></b></li>
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<b><span style="font-family: inherit;"><span style="font-size: small;"><u><span style="line-height: 115%;">THEME 3 : RENTABILITE DE
L’AGENCE ET DU PORTEFEUILLE</span></u></span></span></b></div>
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<li><b><span style="font-family: inherit;"><span style="font-size: small;"><u><span style="line-height: 115%;"><br /></span></u></span></span></b></li>
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<b><span style="font-family: inherit;"><span style="font-size: small;"><u><span style="line-height: 115%;">THEME 4 : GESTION DES COMPTES
BANCAIRES ET MOYENS DE PAIEMENT</span></u></span></span></b></div>
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<b><span style="font-family: inherit;"><span style="font-size: small;"><u><span style="line-height: 115%;"><span style="text-decoration: none;"></span></span></u></span></span></b></div>
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<li><b><span style="font-family: inherit;"><span style="font-size: small;"><span style="line-height: 115%;"><span><span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"></span></span></span><span dir="LTR"></span><span style="line-height: 115%;">TYPOLOGIE DE COMPTES ET PROCEDURE DE LEUR OUVERTURE </span></span></span></b></li>
<li><b><span style="font-family: inherit;"><span style="font-size: small;"><span style="line-height: 115%;"><span><span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"></span></span></span><span dir="LTR"></span><span style="line-height: 115%;">INCIDENTS DE FONCTIONNEMENT</span></span></span></b></li>
<li><b><span style="font-family: inherit;"><span style="font-size: small;"><span style="line-height: 115%;"><span><span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"></span></span></span><span dir="LTR"></span><span style="line-height: 115%;">LES AGIOS ET FRAIS BANCAIRES : TYPOLOGIE ET
METHODES DE CALCUL</span></span></span></b></li>
<li><b><span style="font-family: inherit;"><span style="font-size: small;">L<span style="line-height: 115%;">ES MOYENS DE PAIMENT : CHEQUES, CARTES BANCAIRES
ET AUTRES MOYENS DE PAIEMENT</span></span></span></b></li>
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<b><span style="font-family: inherit;"><span style="font-size: small;"><u><span style="line-height: 115%;">THEME 5 : EPARGNE BANCAIRE</span></u></span></span></b></div>
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<b><span style="font-family: inherit;"><span style="font-size: small;"><span style="line-height: 115%;"></span></span></span></b></div>
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<li><b><span style="font-family: inherit;"><span style="font-size: small;"><span style="line-height: 115%;"><span><span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"></span></span></span><span dir="LTR"></span><span style="line-height: 115%;">EPARGNE BANCAIRE A VUE ET A TERME</span></span></span></b></li>
<li><b><span style="font-family: inherit;"><span style="font-size: small;"><span style="line-height: 115%;"><span><span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"></span></span></span><span dir="LTR"></span><span style="line-height: 115%;">TECHNIQUES DE COLLECTE DE L’EPARGNE BANCAIRE</span></span></span></b></li>
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<b><span style="font-family: inherit;"><span style="font-size: small;"><u><span style="line-height: 115%;">THEME 6 : LES CREDITS BANCAIRES</span></u></span></span></b></div>
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<li><b><span style="font-family: inherit;"><span style="font-size: small;"><span style="line-height: 115%;"><span><span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"></span></span></span><span dir="LTR"></span><span style="line-height: 115%;">LES CREDITS A LA CONSOMMATION</span></span></span></b></li>
<li><b><span style="font-family: inherit;"><span style="font-size: small;"><span style="line-height: 115%;"><span><span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"></span></span></span><span dir="LTR"></span><span style="line-height: 115%;">LES CREDITS DE TRESORERIE ET D’INVESTISSEMENT</span></span></span></b></li>
<li><b><span style="font-family: inherit;"><span style="font-size: small;"><span style="line-height: 115%;"><span><span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"></span></span></span><span dir="LTR"></span><span style="line-height: 115%;">LES CREDITS LOGEMENTS ET GESTION DU RISQUE<br /><br /><br /></span></span></span></b></li>
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Techniques bancaires et de crédit

Techniques bancaires et de crédit est une matière du module; environnement financier de l’entreprise (M32) d'un volume horair...