202 articles in this category
How to record a payroll entry correctly: gross salary, employee and employer contributions, payment of the net, paid-leave accrual and matching to the financial year. Method, French chart-of-accounts numbers, watch-points and the mistakes most often seen in practice.
How to build a depreciation plan asset by asset, choose the useful life, handle the first-year pro rata temporis and document the charges in the notes. Step-by-step method, worked example and an accountant's watch points.
Balance sheet, income statement, notes: what annual accounts really contain, who must prepare them, and the size thresholds that lighten the notes. An accountant's view on the pitfalls of year-end closing.
A practical guide to the French tax authority's free tool for self-checking your FEC accounting file, reading blocking anomalies and fixing them before an inspector does. With the penalty scale updated for the 2021 doctrine.
Depreciation, provisions, accruals, inventory: a structured overview of year-end adjusting entries with worked examples to understand exactly what your firm does at the financial year-end.
An invoice collected in advance for a service not yet delivered: account 487 removes the premature revenue. Method, journal entries, worked examples and the watch-points we see at year-end for subscriptions, SaaS and services billed annually.
An employee at the labour tribunal, a supplier threatening penalties, a client disputing an invoice: should you book a provision? Here is the accounting and tax decision grid, the deductibility traps, and the documentation that holds up under audit.
A site or a development unfinished at year-end is tracked in account 23, not in expenses. Here is how to post the spending, transfer to account 21 or 20 at entry into service, and start depreciation at the right time, with a worked example and the journal entries.
A contractual audit is an audit requested outside any legal obligation, governed by an engagement letter. Its forms, framework, cost and clear distinction from the statutory audit.
CaseWare or RevisAudit for the statutory auditor's working file: standards coverage, usability, complex files, integrations and price. A comparison for auditors and firms.
After a loss or natural disaster: declare on time, account for the insurance indemnity (new account 7587 since 2025), handle the capital gain, business interruption and VAT. The owner's accounting and tax guide.
How long to keep invoices, payslips, contracts and accounting records? A reference table of legal retention periods by document type, with the risks of premature destruction.
The cost of an accountant for a French SCI depends first on its tax regime: an income-tax SCI (form 2072) is cheaper than a corporate-tax SCI, which requires accrual accounting and a 2065 return. Detailed ranges and cost drivers.
SASU: how much should you budget for incorporation, bookkeeping and year-end accounts in 2026? A breakdown of SASU-specific cost drivers (president's payroll, corporate tax, filing) with indicative ranges.
Under the actual-expense regime, an LMNP often warrants an accountant: depreciation of the property, the 2031-2033 tax return, loss carry-forward. Here is the real value and the indicative annual cost.
Our articles provide general guidance. A discovery meeting with Samuel HAYOT allows us to analyse your specific case.