Creez un post en utilisant le contenu et en suivant le template

Content: {sont de deux familles :

- Les ressources internes
    - Exemple : Capital qu'on qualifie de Capitaux propres;
- Les ressources externes
    - exemple : Emprunts, qu'on qualifie de dettes.

### Notion d’emplois

Ce sont les utilisations économiques des ressources dont a disposé l'entreprise. En réponse à la question : comment sont utilisées les ressources ?
On peut distinguer deux types d'emplois :

- Des emplois dans des biens durables
    - Exemple : Matériels, Fonds commercial, Local ...
- Des emplois dans des biens circulants
    - Exemple : Stocks, Banque ...}

Template : {Lien:https://web.facebook.com/habbamohssine7/posts/pfbid02yRnV4ZQMPPN6YBRXW4B7uqHUWEM8xaR5SyKZ4u3GCm2cdP7bMjUz6mJgtGkCoRdbl


Here's a template based on your post, designed for explaining accounting concepts in a simple and engaging way: 

**Template for Simplifying Accounting Concepts**

**(Optional) Engaging Visual:**
* Image:  Eye-catching image related to the accounting concept (e.g., balance scale, money, ledger book)
* Video: Short, animated video explaining the concept visually 

**Headline:** [Attention-grabbing statement or question that highlights the concept's simplicity]
* Examples:
    * "Debits and Credits Made Easy!  😍"
    * "Confused About Debits & Credits? Not Anymore!  🤔➡️✅"
    * "Master Accounting Basics in Minutes! ⏱️"

**Introduction (1-2 sentences):**
* Directly address the audience's struggles or apprehensions about the concept.
* Reassure them that it's easier than they think. 

**Body (Variable length):**
* **Present the Key Principle:** 
    * State the core rule or concept in a clear and concise way (like your "d'où vient/où va" principle).
* **Break It Down:** 
    * Use simple language and avoid technical jargon as much as possible.
* **Illustrate with Relatable Examples:** 
    * Provide 2-3 practical scenarios that the audience can easily relate to. 
    * For each example:
        * Clearly state the transaction.
        * Use the "d'où vient / où va" logic to explain the debit and credit entries.
        * Optional: Show the journal entry format for visual learners.

**(Optional) Additional Tips:**
* Mnemonics or Memory Aids: If applicable, offer a simple mnemonic to help remember the rule (e.g., "DEAD CLIC" - Debit Expenses, Assets, Dividends; Credit Liabilities, Income, Capital).
* Practice Exercises:  Include a few practice questions with answers to reinforce learning.

**Call to Action:**
* Encourage engagement and further learning.
* Examples: 
    * "What other accounting concepts are you struggling with?"
    * "Share your own examples in the comments!" 

**Hashtags:**
* Include relevant keywords to reach the target audience. 
* Examples: #Accounting #AccountingBasics #DebitsAndCredits #Bookkeeping #Finance #BusinessTips #LearnAccounting #EasyAccounting  

**Example Using the Template, Based on Your Original Post:**

**(Image: A hand balancing a scale with "Debit" on one side and "Credit" on the other)**

**Headline:** Debits and Credits: It's as Easy as Where Money Comes From and Goes To!  😍 

**Introduction:** Still getting confused about which side to put your debits and credits? Don't worry, it's simpler than you think!  

**Body:**

**The Golden Rule:** 
To master debits and credits, just ask yourself:
* **"D'où vient l'argent?"** (Where does the money come from?) - This is your **CREDIT**.
* **"Où va l'argent?"**  (Where does the money go?) - This is your **DEBIT**.

**Let's See It in Action:**

* **Example 1: Buying Supplies with Cash**
    * You paid cash to buy office supplies.
    * **Credit:** Cash (because the money came *from* your cash account).
    * **Debit:** Office Supplies (because the money went *to* purchase supplies). 

* **Example 2: Receiving Money from a Customer**
    * A customer paid you cash for their order.
    * **Debit:** Cash (because the money came *from* the customer and went *into* your cash account).
    * **Credit:** Sales Revenue (because the money came *from* your sales).

**Practice Makes Perfect!** 
(Optional: Add a few practice scenarios for readers to try).

**Call to Action:** What other accounting concepts are you ready to conquer? Let me know in the comments! 👇

**Hashtags:** #Accounting #AccountingBasics #DebitsAndCredits #Bookkeeping #SmallBusiness #LearnAccounting #EasyAccounting

This revised template provides a clearer structure and more engaging language to help simplify the explanation of accounting concepts.}