The problem requires us to calculate the "Résultat net" (Net Income) for LEER.SA as of 1.1.2018, given a list of assets, liabilities, and equity components. The basic accounting equation is: Assets = Liabilities + Equity. Equity can be further expanded to include Capital and Retained Earnings (which is affected by Net Income).

1. Problem Description

The problem requires us to calculate the "Résultat net" (Net Income) for LEER.SA as of 1.1.2018, given a list of assets, liabilities, and equity components. The basic accounting equation is: Assets = Liabilities + Equity. Equity can be further expanded to include Capital and Retained Earnings (which is affected by Net Income).

2. Solution Steps

The fundamental accounting equation is:

$Assets = Liabilities + Equity$

Where Equity = Capital + Retained Earnings, and Retained Earnings is affected by Net Income. In the opening balance, we have the following components:

Assets:

* Bâtiments (Buildings): 6,000,000

* Matériel de transport (Transportation Equipment): 4,200,000

* Ordinateurs (Computers): 1,200,000

* Machines à calculer (Calculating Machines): 400,000

* Caisse (Cash): 1,500,000

* Banques (Banks): 3,000,000

* Clients (Accounts Receivable): 5,000,000

* Avances aux fournisseurs (Advances to Suppliers): 500,000

* Dépôts et cautionnements versés (Deposits and Guarantees Paid): 1,800,000

Liabilities:

* Dettes fournisseurs (Accounts Payable): 4,000,000

Equity:

* Capital social (Share Capital): 20,000,000

* Résultat net (Net Income): ?

Total Assets = 6,000,000 + 4,200,000 + 1,200,000 + 400,000 + 1,500,000 + 3,000,000 + 5,000,000 + 500,000 + 1,800,000 = 23,600,000

Total Liabilities = 4,000,000

From the accounting equation:

Total Assets = Total Liabilities + Equity

$23,600,000 = 4,000,000 + (20,000,000 + Net Income)$

$23,600,000 = 24,000,000 + Net Income$

$Net Income = 23,600,000 - 24,000,000 = -400,000$

3. Final Answer

The Net Income is -400,000.