{"id":10574,"date":"2022-05-31T12:42:06","date_gmt":"2022-05-31T10:42:06","guid":{"rendered":"https:\/\/ipaidthat.io\/mag\/?p=10574"},"modified":"2026-02-11T17:04:25","modified_gmt":"2026-02-11T16:04:25","slug":"quels-livres-comptables-sont-obligatoires-en-entreprise","status":"publish","type":"post","link":"https:\/\/app.ipaidthat.io\/mag\/comptabilite\/quels-livres-comptables-sont-obligatoires-en-entreprise\/","title":{"rendered":"Quels\u00a0livres comptables sont obligatoires\u00a0en entreprise ?"},"content":{"rendered":"\n<p>Apr\u00e8s la cr\u00e9ation d\u2019entreprise, une bonne <strong>organisation administrative<\/strong> doit \u00eatre mise en place afin de vous assurer d\u2019\u00eatre en conformit\u00e9 avec la loi. Pour commencer, c\u00f4t\u00e9 comptabilit\u00e9, vous devez conna\u00eetre quels sont les livres comptables obligatoires.\u00a0<\/p>\n\n\n\n<p>Selon l\u2019article&nbsp;<strong>R123-173 du Code de commerce<\/strong>, il en existe 2&nbsp;: le livre journal et le grand livre. Nous vous proposons de les d\u00e9couvrir un peu plus en d\u00e9tail.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u00cates-vous concern\u00e9s par l\u2019obligation de tenue des livres comptables ?<\/strong><\/h2>\n\n\n\n<p>En France, selon la loi, parmi les obligations comptables de tout commer\u00e7ant se trouve la tenue du livre journal et d\u2019un grand livre comptable. L\u2019<strong>article&nbsp;L121-1 du Code de commerce<\/strong> d\u00e9finit le commer\u00e7ant comme toute personne physique ou morale\u2009qui exerce des actes de commerce et en fait sa profession habituelle.\u2009<\/p>\n\n\n\n<p>N\u00e9anmoins, la micro-entreprise fait figure d\u2019exception. En effet, les entreprises ne d\u00e9passant pas les seuils de chiffres d\u2019affaires suivants sont dispens\u00e9es de l\u2019obligation d\u2019\u00e9tablir des livres comptables&nbsp;(<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000019289307\/\" target=\"_blank\" rel=\"noreferrer noopener\">article&nbsp;L123-28 du Code de commerce<\/a>) :<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>176&nbsp;200&nbsp;\u20ac \u2192 pour les activit\u00e9s de vente de marchandises, de vente \u00e0 consommer sur place ou \u00e0 emporter et d\u2019h\u00e9bergement&nbsp;<\/td><\/tr><tr><td>72&nbsp;600&nbsp;\u20ac \u2192 pour les prestations de services<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Les entrepreneurs de ce type de soci\u00e9t\u00e9 doivent toutefois tenir un livre des recettes encaiss\u00e9es, dans l\u2019ordre chronologique, mentionnant le montant per\u00e7u, l\u2019identit\u00e9 du client, le mode de paiement et la r\u00e9f\u00e9rence de la <strong>facture<\/strong>.&nbsp;&nbsp;<\/p>\n\n\n\n<p>De plus, si la micro-entreprise exerce une activit\u00e9 de vente de marchandises, de vente \u00e0 consommer sur place ou \u00e0 emporter et d\u2019h\u00e9bergement, elle remplit aussi un registre des achats. Ce <strong>registre comptable<\/strong> comporte le d\u00e9tail des achats, le moyen de r\u00e8glement utilis\u00e9 ainsi que les r\u00e9f\u00e9rences des <strong>justificatifs<\/strong>.&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center\"><a href=\"https:\/\/ipaidthat.io\/fr\/pre-comptabilite\"><strong>Pr\u00e9parez vos documents comptables en toute simplicit\u00e9&nbsp;!<\/strong><\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Les livres comptables obligatoires<\/h2>\n\n\n\n<p>D\u00e9couvrons ensemble deux immanquables ! Ces livres comptables sont en effet obligatoires en entreprise, afin d&rsquo;assurer une comptabilit\u00e9 fiable durant les contr\u00f4les administratifs.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. Le livre journal\u00a0: l\u2019enregistrement des op\u00e9rations comptables au quotidien<\/h3>\n\n\n\n<p>Ce livre comptable r\u00e9pertorie au jour le jour toutes les <strong>op\u00e9rations professionnelles<\/strong> que vous effectuez&nbsp;: les achats de marchandises, les ventes de produits\u2026&nbsp;<\/p>\n\n\n\n<p>Le respect de la chronologie est primordial, tout comme le fait que vous ne pouvez pas modifier, a posteriori, les <strong>\u00e9critures comptables <\/strong>enregistr\u00e9es dans le livre journal.&nbsp;&nbsp;<\/p>\n\n\n\n<p>Le livre journal se pr\u00e9sente sous la forme d\u2019un tableau. Vous devrez y saisir&nbsp;l\u2019ensemble des informations relatives \u00e0 chaque op\u00e9ration comptable&nbsp;:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La date\u00a0<\/li>\n\n\n\n<li>Les noms des comptes comptables \u00e0 d\u00e9biter et \u00e0 cr\u00e9diter\u00a0<\/li>\n\n\n\n<li>Le libell\u00e9\u00a0(ou description) et la r\u00e9f\u00e9rence du justificatif\u00a0<\/li>\n\n\n\n<li>Le montant<\/li>\n<\/ul>\n\n\n\n<p>Vous pouvez opter pour la tenue d\u2019un livre journal unique regroupant tous vos<strong> mouvements financiers<\/strong>. Toutefois, en fonction de la taille de votre entreprise, il peut \u00eatre judicieux de mettre en place des journaux auxiliaires. Il en existe 5&nbsp;:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Le journal d\u2019achat\u00a0<\/li>\n\n\n\n<li>Le journal de vente\u00a0<\/li>\n\n\n\n<li>Le journal de banque (pour les op\u00e9rations qui affectent votre compte bancaire)\u00a0<\/li>\n\n\n\n<li>Le journal de caisse (pour les op\u00e9rations r\u00e9alis\u00e9es en esp\u00e8ces)\u00a0<\/li>\n\n\n\n<li>Le journal des op\u00e9rations diverses (pour les \u00e9critures \u00e0 passer dans le cadre de la cl\u00f4ture de l\u2019exercice comptable)<\/li>\n<\/ul>\n\n\n\n<p>Le livre journal centralise ainsi toutes les \u00e9critures comptables de votre exercice, c\u2019est-\u00e0-dire sur une p\u00e9riode d\u2019un an. Il sert de r\u00e9f\u00e9rence en mati\u00e8re de suivi d\u2019<strong>activit\u00e9 de l\u2019entreprise<\/strong> et permet aussi de retrouver les documents justificatifs rapidement.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. Le grand livre\u00a0: regroupement des op\u00e9rations par comptes comptables<\/h3>\n\n\n\n<p>La totalit\u00e9 des \u00e9critures saisies dans le livre journal est report\u00e9e dans le grand livre. Ce livre comptable r\u00e9pertorie les op\u00e9rations de l\u2019entreprise par<strong> comptes comptables<\/strong>, et ce, en respectant toujours leur ordre chronologique.<\/p>\n\n\n\n<p>Tout comme pour le livre journal, il n\u2019est tol\u00e9r\u00e9 aucun espace vide, rature ou encore alt\u00e9ration dans ce livre comptable. Si une modification ou une annulation d\u2019op\u00e9ration est n\u00e9cessaire, il convient d\u2019avoir recours \u00e0 des <a href=\"https:\/\/paris.expert-comptable-en-ligne.fr\/r\/qu-est-ce-que-la-contre-passation#:~:text=La%20contre%20passation%2C%20%C3%A9galement%20appel%C3%A9e,une%20%C3%A9criture%20en%20sens%20inverse.\" target=\"_blank\" rel=\"noreferrer noopener\">\u00e9critures de contrepassation<\/a>.<\/p>\n\n\n\n<p>Ce <strong>document comptable obligatoire <\/strong>se pr\u00e9sente sous la forme d\u2019un tableau et peut \u00eatre divis\u00e9 de la mani\u00e8re suivante&nbsp;:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Un grand livre g\u00e9n\u00e9ral avec les comptes comptables de classe\u00a01 \u00e0 7<\/li>\n\n\n\n<li>Des grands livres auxiliaires qui regroupent des comptes de m\u00eame nature (clients et fournisseurs par exemple)<\/li>\n<\/ul>\n\n\n\n<p>Pour le chef d\u2019entreprise, ce livre comptable est un outil de gestion de comptabilit\u00e9 indispensable ! Chaque compte comporte le solde en d\u00e9but d\u2019exercice et le solde final.&nbsp;<\/p>\n\n\n\n<p>L\u2019<strong>entrepreneur <\/strong>peut ainsi <a href=\"https:\/\/ipaidthat.io\/fr\/tresorerie\/?utm_source=magTreso&amp;utm_campaign=banniere&amp;utm_content=banniere\">ma\u00eetriser la situation financi\u00e8re de sa soci\u00e9t\u00e9 au quotidien<\/a>. Il conna\u00eet le solde r\u00e9el de son compte bancaire en un coup d\u2019\u0153il. De m\u00eame, gr\u00e2ce au grand livre, il est en mesure de savoir quelle facture fournisseur est \u00e0 r\u00e9gler ou quel client n\u2019a pas encore pay\u00e9. Un suivi id\u00e9al en tant que dirigeant.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Quelques pr\u00e9cisions suppl\u00e9mentaires sur les livres comptables obligatoires<\/strong><\/h2>\n\n\n\n<p>Les 2&nbsp;livres comptables obligatoires peuvent \u00eatre tenus sous <strong>format papier ou \u00e9lectronique<\/strong>. Le recours \u00e0 un logiciel comptable poss\u00e8de l\u2019avantage d\u2019automatiser la cr\u00e9ation du grand livre une fois la saisie des \u00e9critures effectu\u00e9e sur le livre journal.<\/p>\n\n\n\n<p>Le <a href=\"https:\/\/entreprendre.service-public.fr\/vosdroits\/F10029\" target=\"_blank\" rel=\"noreferrer noopener\">d\u00e9lai l\u00e9gal de conservation<\/a> de ces documents comptables est de<strong> 10&nbsp;ans<\/strong> \u00e0 compter de la cl\u00f4ture de l\u2019exercice.<\/p>\n\n\n\n<p>Depuis le <strong>1<sup>er<\/sup>&nbsp;janvier&nbsp;2016<\/strong>, le livre d\u2019inventaire ne fait plus partie des documents comptables obligatoires. N\u00e9anmoins, pour les exercices pr\u00e9c\u00e9dents, ce registre doit \u00eatre conserv\u00e9 pendant 10&nbsp;ans.&nbsp;<\/p>\n\n\n\n<p>Par ailleurs, l\u2019<strong>article\u00a0R123-177 du Code de commerce<\/strong> exige que l\u2019entreprise proc\u00e8de \u00e0 l\u2019inventaire des \u00e9l\u00e9ments d\u2019actif ou de passif pr\u00e9sents \u00e0 la date de cl\u00f4ture. L\u2019objectif est de contr\u00f4ler, une fois par an, \u00e0 la fois leur existence et leur valeur.<\/p>\n\n\n<style>.elementor-17539 .elementor-element.elementor-element-7f3bc3f7{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:64px;--padding-bottom:64px;--padding-left:0px;--padding-right:0px;}.elementor-17539 .elementor-element.elementor-element-55bb28f8{--display:flex;--justify-content:center;--border-radius:24px 24px 24px 24px;box-shadow:0px 0px 86px 0px rgba(0, 0, 0, 0.09);--padding-top:48px;--padding-bottom:32px;--padding-left:32px;--padding-right:32px;}.elementor-17539 .elementor-element.elementor-element-55bb28f8:not(.elementor-motion-effects-element-type-background), .elementor-17539 .elementor-element.elementor-element-55bb28f8 > 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data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/app.ipaidthat.io\/signup?utm_source=blog&#038;utm_medium=article&#038;utm_campaign=blog_article&#038;utm_content=signup\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Je teste gratuitement<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Apr\u00e8s la cr\u00e9ation d\u2019entreprise, une bonne organisation administrative doit \u00eatre mise en place afin de vous assurer d\u2019\u00eatre en conformit\u00e9 avec la loi. Pour commencer, c\u00f4t\u00e9 comptabilit\u00e9, vous devez conna\u00eetre quels sont les livres comptables obligatoires.\u00a0 Selon l\u2019article&nbsp;R123-173 du Code de commerce, il en existe 2&nbsp;: le livre journal et le grand livre. Nous vous [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":19190,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-10574","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Quels\u00a0livres comptables sont obligatoires\u00a0en entreprise ?<\/title>\n<meta name=\"description\" content=\"Selon le Code de commerce, 2 livres comptables sont obligatoires : le livre-journal et le grand-livre. 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