[DCG UE 10] Contrat long terme : méthode à l'avancement, contrat déficitaire

🚀 Join the online training: https://zeroencompta.com/shop/acces-a... 📝 Our revision sheets: https://zeroencompta.com/shop/fiches-... 🔗 Join the DCG WhatsApp community: https://chat.whatsapp.com/BPKMoI6b6gH... Description: This video explains the percentage-of-completion method for onerous contracts, focusing on how to calculate the degree of completion and establish provisions for losses. Key concepts include calculating revenue based on completion, establishing and reviewing the necessary provisions, and the associated accounting records. ✅ Introduction to the percentage-of-completion method ✅ Calculating the percentage-of-completion method ✅ Revenue by percentage-of-completion ✅ Setting up provisions for losses ✅ Accounting records for year N ✅ Reviewing and adjusting provisions ✅ Settling a loss-making contract 🌟 Please like, comment, and subscribe to the channel if the content helps you prepare for your exams! Your support allows us to continue creating useful resources for accounting students. Find us: Instagram: https://zeroencompta.com/website/soci... TikTok:   / zeroencompta   LinkedIn: https://zeroencompta.com/website/soci... Facebook:   / 1496079854255986   Instructor: F. MOUADDIB is a teacher of UE 9, UE 10, and UE 4 of the DCG (Conventional General Certificate of Excellence) in a preparatory school and an exam examiner.