Les effets de commerce 1

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BAC SEG :COMPTABILITE : Les opérations courantes (I) • • Chapitre 4: les effets de commerce • la compétence • •Comptabiliser les effets de commerce • • Contenus • 4- Effets de commerce • 4-1 Présentation • 4-2 Opérations sur les effets (création, encaissement endossement, escompte) • 4-3 Incidents de paiement des effets de commerce • 4-3-1 Prorogation d’échéance • 4-3-2 Renouvellement d’effet • 4-3-3 Effets 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