31:T481,md` ${html``} | | | | | --- | --- | --- | | Total TTC|${(100 + +tva * 100).toFixed(2) + ' %'}| ${c.ttc.total.toFixed(2)} | | TVA | ${(+tva * 100).toFixed(2) + ' %'}| ${c.ttc.tva.toFixed(2)} | | Total HT|${(100).toFixed(2) + ' %'}| ${c.ttc.ht.total.toFixed(2)} | | URSSAF |${((c.ttc.ht.urssaf.total / c.ttc.ht.total) * 100).toFixed(2) + ' %'}| ${c.ttc.ht.urssaf.total.toFixed(2)}| | URSSAF Accre | ${(+urssaf1 * 100).toFixed(2) + ' %'} | ${c.ttc.ht.urssaf.accre.toFixed(2)}| | URSSAF Impôt sur le revenu | ${(+urssaf2 * 100).toFixed(2) + ' %'} | ${c.ttc.ht.urssaf.impots.toFixed(2)}| | URSSAF Formation | ${(+urssaf3 * 100).toFixed(2) + ' %'} | ${c.ttc.ht.urssaf.formation.toFixed(2)}| | Total Prestation|${( 100 - (c.ttc.ht.urssaf.total / c.ttc.ht.total) * 100 ).toFixed(2) + ' %'}| ${(c.ttc.ht.total - c.ttc.ht.urssaf.total).toFixed(2)} | | Commission | ${(+com * 100).toFixed(2) + ' %'} | ${c.ttc.ht.commission.toFixed(2)} | | Rémunération | ${((100 * c.ttc.ht.remuneration) / c.ttc.ht.total).toFixed(2) + ' %'} | ${c.ttc.ht.remuneration.toFixed(2)} | `32:[{"id":"90fed337aa52de897c2b51adb7e45f49915a2c24adfd61e0c644488ba37c579e802724de7739db2052fd77d658c0958cdf4630f53b9414ef57217ee2f1914c39","href":"https://static.observableusercontent.com/files/90fed337aa52de897c2b51adb7e45f49915a2c24adfd61e0c644488ba37c579e802724de7739db2052fd77d658c0958cdf4630f53b9414ef57217ee2f1914c39","name":"stellrweb-djb1whucfBY-unsplash.jpg","type":"image/jpeg","lastModified":1619939156027.136,"size":1932606}] 2f:{"title":"Comptabilité autoentrepreneur","cells":[{"id":0,"value":"md`# Comptabilité autoentrepreneur\n\nLe statut d'autoentrepreneur n'oblige pas à tenir à jour une comptabilité. Mais je trouve utile de connaître l'état de mes comptes pour savoir quelle rémunération je peux me verser. Depuis 2019, j'utilise GNUCash pour mes comptes, et et ce notebook pour faire les calculs des différentes opérations comptables.\n\nLes taux de TVA et URSSAF peuvent être configurés en bas du notebook.\n`","pinned":false,"hidden":false,"mode":"ojs"},{"id":398,"value":"FileAttachment(\"stellrweb-djb1whucfBY-unsplash.jpg\").image()","pinned":false,"hidden":false,"mode":"ojs"},{"id":150,"value":"md`## Création de la facture`","pinned":false,"hidden":false,"mode":"ojs"},{"id":9,"value":"viewof ttc = Range([1, 100000], {\n label: \"Montant TTC en euros\",\n value: 3000\n})","pinned":false,"hidden":false,"mode":"ojs"},{"id":187,"value":"createTable([\n { code: '411', name: 'Clients', type: 'Actif', increase: c.ttc.total },\n {\n code: '419',\n name: 'Clients créditeurs',\n type: 'Passif',\n decrease: c.ttc.total\n }\n])","pinned":false,"hidden":false,"mode":"ojs"},{"id":276,"value":"md`_Pour info, le détail des montants qui dérivent de cette facture. L'URSSAF est approximatif, parce qu'il peut y avoir des histoires d'arrondi._`","pinned":false,"hidden":false,"mode":"ojs"},{"id":42,"value":"$31","pinned":false,"hidden":false,"mode":"ojs"},{"id":175,"value":"md`## Règlement de la facture`","pinned":false,"hidden":false,"mode":"ojs"},{"id":37,"value":"viewof tva = Radio([0, 0.2], {\n label: \"TVA\",\n format: (d) => (d * 100).toFixed(1) + \"%\",\n value: 0.2\n})","pinned":false,"hidden":false,"mode":"ojs"},{"id":179,"value":"createTable([\n {\n code: '419',\n name: 'Clients créditeurs',\n type: 'Passif',\n increase: c.ttc.total\n },\n { code: '512', name: 'Banques', type: 'Actif', increase: c.ttc.total },\n {\n code: '-',\n name: 'En attendant la déclaration URSSAF mensuelle',\n type: 'Actif',\n increase: c.ttc.ht.urssaf.total\n },\n {\n code: '644',\n name: `Rémunération de l'exploitant`,\n type: 'Dépenses',\n increase: c.ttc.ht.remuneration\n },\n { code: '411', name: 'Clients', type: 'Actif', decrease: c.ttc.total },\n { code: '44571', name: 'TVA collectée', type: 'Passif', decrease: c.ttc.tva },\n {\n code: '4468',\n name: 'État - Charges à payer',\n type: 'Passif',\n decrease: c.ttc.ht.urssaf.total\n },\n {\n code: '644',\n name: `Compte de l'exploitant`,\n type: 'Passif',\n decrease: c.ttc.ht.remuneration\n },\n {\n code: '706',\n name: 'Prestations de services',\n type: 'Revenus',\n decrease: c.ttc.ht.total\n }\n])","pinned":false,"hidden":false,"mode":"ojs"},{"id":196,"value":"md`## Déclaration URSSAF\n\nLe 1er du mois suivant le règlement sur https://www.autoentrepreneur.urssaf.fr/\n\nMontant total des revenus touchés pendant le mois précédent :\n`","pinned":false,"hidden":false,"mode":"ojs"},{"id":199,"value":"viewof urssaf = Range([0, 100000], {\n label: \"revenus\",\n value: 5000\n})","pinned":false,"hidden":false,"mode":"ojs"},{"id":362,"value":"md`Montant correspondant au mois précédent déjà provisionné dans 'En attendant la déclaration URSSAF mensuelle' :`","pinned":false,"hidden":false,"mode":"ojs"},{"id":216,"value":"viewof solde_urssaf = Range([0, 100000], {\n label: \"déjà provisionné\",\n value: 1104\n})","pinned":false,"hidden":false,"mode":"ojs"},{"id":213,"value":"createTable([\n {\n code: \"6451\",\n name: `Cotisations à l'URSSAF (${compte_urssaf1.get(urssaf1).code} - ${\n compte_urssaf1.get(urssaf1).nom\n })`,\n type: \"Dépenses\",\n increase: u.accre\n },\n {\n code: \"6451\",\n name: `Cotisations à l'URSSAF (573 - Impôt Prestations de services non commerciales)`,\n type: \"Dépenses\",\n increase: u.impots\n },\n {\n code: \"6451\",\n name: `Cotisations à l'URSSAF (576 - Formation commerçant obligatoire)`,\n type: \"Dépenses\",\n increase: u.formation\n },\n {\n code: \"4468\",\n name: \"État - Charges à payer\",\n type: \"Passif\",\n increase: solde_urssaf - u.total > 0 ? solde_urssaf - u.total : 0,\n decrease: u.total - solde_urssaf > 0 ? u.total - solde_urssaf : 0\n },\n {\n code: \"-\",\n name: \"En attendant la déclaration URSSAF mensuelle\",\n type: \"Actif\",\n decrease: solde_urssaf\n }\n])","pinned":false,"hidden":false,"mode":"ojs"},{"id":250,"value":"md`## Déclaration TVA\n\nLe 1er du mois suivant le règlement sur https://www.impots.gouv.fr/.\n\nRien de spécial à faire dans la comptabilité.\n`","pinned":false,"hidden":false,"mode":"ojs"},{"id":261,"value":"md`## Prélèvement URSSAF\n\nÀ partir du 4 du mois suivant la déclaration.`","pinned":false,"hidden":false,"mode":"ojs"},{"id":266,"value":"createTable([\n {\n code: '4468',\n name: 'État - Charges à payer',\n type: 'Passif',\n increase: u.total\n },\n { code: '512', name: 'Banques', type: 'Actif', decrease: u.total }\n])","pinned":false,"hidden":false,"mode":"ojs"},{"id":252,"value":"md`## Prélèvement TVA\n\nÀ partir du 20 du mois de la déclaration.\n`","pinned":false,"hidden":false,"mode":"ojs"},{"id":258,"value":"createTable([\n { code: '44571', name: 'TVA collectée', type: 'Passif', increase: c.ttc.tva },\n { code: '512', name: 'Banques', type: 'Actif', decrease: c.ttc.tva }\n])","pinned":false,"hidden":false,"mode":"ojs"},{"id":202,"value":"md`---\n\n### Configuration\n`","pinned":false,"hidden":false,"mode":"ojs"},{"id":70,"value":"viewof com = Range([0, 1], {\n label: \"Commission (%, optionnel)\",\n step: 0.01,\n value: 0.01,\n format: (d) => (d * 100).toFixed(0)\n})","pinned":false,"hidden":false,"mode":"ojs"},{"id":15,"value":"viewof urssaf1 = Radio([0.256], {\n label: \"URSSAF - Cotisations sociales\",\n format: (d) => (d * 100).toFixed(1) + \"%\",\n value: 0.256\n})","pinned":false,"hidden":false,"mode":"ojs"},{"id":25,"value":"viewof urssaf2 = Radio([0, 0.022], {\n label:\n 'URSSAF - 573 - Impôt Prestations de services non commerciales (prélèvement impôt sur le revenu)',\n format: d => (d * 100).toFixed(1) + '%',\n value: 0.022\n})","pinned":false,"hidden":false,"mode":"ojs"},{"id":32,"value":"viewof urssaf3 = Radio([0.002], {\n label: \"URSSAF - 576 - Formation commerçant obligatoire\",\n format: (d) => (d * 100).toFixed(1) + \"%\",\n value: 0.002\n})","pinned":false,"hidden":false,"mode":"ojs"},{"id":283,"value":"md`---\n\n### Credits\n\nDeveloped by Sylvain Lesage.\n\nPhoto by StellrWeb on Unsplash.\n \n\n---\n\n### CHANGELOG\n\n- 2021/05/02: published\n\n### TODO\n\n_empty_\n\n`","pinned":false,"hidden":false,"mode":"ojs"},{"id":388,"value":"md`### State`","pinned":false,"hidden":false,"mode":"ojs"},{"id":75,"value":"c = {\n const ht = ttc / (1 + +tva);\n const accre = Math.round(ht * +urssaf1);\n const impots = Math.round(ht * +urssaf2);\n const formation = Math.round(ht * +urssaf3);\n const urssaf = accre + impots + formation;\n const restant = ht - urssaf;\n const commission = Math.round(100 * restant * +com) / 100 ;\n const remuneration = restant - commission;\n return {\n ttc: {\n ht: {\n urssaf: {\n accre,\n impots,\n formation,\n total: urssaf\n },\n commission,\n remuneration,\n total: ht\n },\n tva: ttc - ht,\n total: ttc\n }\n };\n}","pinned":false,"hidden":false,"mode":"ojs"},{"id":208,"value":"u = {\n const accre = Math.round(urssaf * +urssaf1);\n const impots = Math.round(urssaf * +urssaf2);\n const formation = Math.round(urssaf * +urssaf3);\n const total = accre + impots + formation;\n return {\n accre,\n impots,\n formation,\n total\n };\n}","pinned":false,"hidden":false,"mode":"ojs"},{"id":383,"value":"md`### Data`","pinned":false,"hidden":false,"mode":"ojs"},{"id":222,"value":"compte_urssaf1 = new Map([\n [\n 0.116,\n { code: \"793\", taux: 0.116, nom: \"Autres prestations de service Accre\" }\n ],\n [\n 0.256,\n { code: \"793\", taux: 0.256, nom: \"Autres prestations de service Accre\" }\n ]\n])","pinned":false,"hidden":false,"mode":"ojs"},{"id":377,"value":"md`### Code`","pinned":false,"hidden":false,"mode":"ojs"},{"id":181,"value":"createTable = rows => html`\n\n\n \n \n \n \n \n \n \n\n\n ${rows.map(\n row => html`\n \n \n \n \n \n \n \n `\n )}\n\n

Code compte	Compte	Type de compte	Augmenter	Réduire
${row.code}	${row.name}	${row.type}	${row.increase ? row.increase.toFixed(2) : ''}	${row.decrease ? row.decrease.toFixed(2) : ''}

\n`","pinned":false,"hidden":false,"mode":"ojs"},{"id":380,"value":"md`### Dependences`","pinned":false,"hidden":false,"mode":"ojs"},{"id":5,"value":"import { number, radio } from '@jashkenas/inputs'","pinned":false,"hidden":false,"mode":"ojs"},{"id":306,"value":"import { Range, Radio } from '@observablehq/inputs'","pinned":false,"hidden":false,"mode":"ojs"}],"files":"$W32","stdlib":"1","titling":"auto"}