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You file a tax return package under the full actual regime

Completing the schedules of my full tax return package

Under the full regime, the balance sheet and P&L are not enough: four schedules set out what they summarise — movements in fixed assets, revaluation differences, provisions, maturities of receivables and payables. These are what the tax office reads to make sense of a balance sheet. 8 steps, from the ledger to the last schedule.

Start here: Depreciating fixed assets

Understand: what the books record, what depreciation expresses

  1. Step 1 of 8
    CoursePaid individually25 min

    Depreciating fixed assets

    The accounting duty of a depreciation plan against tax deductibility conditioned on trade practice, the three reducing-balance coefficients, then the article 39 B floor whose breach forfeits the deduction for good. Three modules on a 90 000 € lorry. All the prose is free to read; the case study and quizzes are sold.
  2. Step 2 of 8
    CoursePaid individually26 min

    Keeping your accounting books

    The three duties of article L123-12, the four items every entry must state and the ten-year retention, then the move from the day book to the general ledger and the monthly consolidation of subsidiary books. Three modules on a joinery turning over 640 000 €. All the prose is free to read; the case study and quizzes are sold.

Compute: the year's depreciation, cash generation

  1. Step 3 of 8
    CalculatorFree result

    Straight-line and declining-balance depreciation

    Enter the original cost, the useful life and the month the asset entered service: you get the rates, the pro-rated first charge and the full schedule, straight-line, declining-balance or both side by side.
  2. Step 4 of 8
    CalculatorFree result

    Cash flow from operations (CAF)

    Pick your starting point — net income or gross operating surplus — then enter the items to be restated: you get the cash flow from operations, the amount retained after dividends, its share of revenue, and your debt repayment capacity in years.

Complete: fixed assets 2054, revaluation 2054-bis, provisions 2056, maturities 2057

  1. Step 5 of 8
    FormFree25 min

    Form 2054 — fixed assets of the French tax package

    Form 2054 (fixed-asset movements, standard regime): gross value at opening, acquisitions, disposals and gross value at closing — guide, worked example and the reconciliation with the 2050 asset balance sheet.
  2. Step 6 of 8
    FormFree20 min

    Form 2054-bis — revaluation differences on depreciable assets

    Form 2054-bis (standard regime): tracking of the statutory revaluation difference and the special provision until extinction — frame A totals and frame B loss offset.
  3. Step 7 of 8
    FormFree25 min

    Form 2056 — provisions on the balance sheet

    Form 2056 (provisions, standard regime): regulated provisions, provisions for liabilities and charges, impairments — opening, charges, releases, closing, plus the operating / financial / exceptional split.
  4. Step 8 of 8
    FormFree25 min

    Form 2057 — maturities of receivables and payables

    Form 2057 (maturity schedule, standard regime): receivables due within one year or later, payables in three bands, and the borrowings taken out or repaid during the year.

The other paths

A different procedure, the same principle: the three pillars in order.

Read in French