{"id":12366,"date":"2022-10-19T11:50:00","date_gmt":"2022-10-19T09:50:00","guid":{"rendered":"https:\/\/ipaidthat.io\/mag\/?p=12366"},"modified":"2026-01-12T10:15:49","modified_gmt":"2026-01-12T09:15:49","slug":"la-balance-comptable-letat-de-revision-pour-mieux-comprendre-votre-comptabilite","status":"publish","type":"post","link":"https:\/\/app.ipaidthat.io\/mag\/comptabilite\/la-balance-comptable-letat-de-revision-pour-mieux-comprendre-votre-comptabilite\/","title":{"rendered":"La balance comptable\u00a0: l\u2019\u00e9tat de r\u00e9vision pour mieux comprendre votre comptabilit\u00e9"},"content":{"rendered":"\n<p>Devant le volume de certains \u00e9tats comptables, l\u2019<strong>interpr\u00e9tation de la comptabilit\u00e9<\/strong> peut para\u00eetre longue et fastidieuse. Pourtant, il en existe un qui tient en quelques feuilles et regroupe la situation de tous vos comptes&nbsp;: il s\u2019agit de la balance comptable.<\/p>\n\n\n\n<p>Elle est produite le plus souvent par votre logiciel comptable une fois les \u00e9critures saisies et les travaux d\u2019inventaire r\u00e9alis\u00e9s. Elle correspond \u00e0 un r\u00e9sum\u00e9 du grand-livre organis\u00e9 chronologiquement par classe de comptes.<\/p>\n\n\n\n<p>Qu\u2019est-ce que la balance comptable&nbsp;? \u00c0 quoi sert-elle&nbsp;? Comment la lire et l\u2019interpr\u00e9ter&nbsp;? D\u00e9couvrez sa d\u00e9finition, des exemples concrets et toutes les r\u00e9ponses \u00e0 vos questions \u00e0 travers la pr\u00e9sentation des 3&nbsp;cat\u00e9gories de balances (g\u00e9n\u00e9rale, auxiliaire et \u00e2g\u00e9e).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Qu\u2019est-ce que la balance comptable&nbsp;?<\/h2>\n\n\n\n<p>La balance comptable est un terme g\u00e9n\u00e9rique qui d\u00e9signe la <strong>balance g\u00e9n\u00e9rale<\/strong>. Vous pouvez rencontrer deux autres types de balances&nbsp;:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>la balance auxiliaire\u00a0;<\/li>\n\n\n\n<li>la balance \u00e2g\u00e9e.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">La balance g\u00e9n\u00e9rale&nbsp;: d\u00e9finition<\/h3>\n\n\n\n<p>La balance comptable g\u00e9n\u00e9rale est un tableau r\u00e9capitulatif, non obligatoire, qui liste l\u2019ensemble des comptes comptables de l\u2019entreprise et leur solde d\u00e9biteur ou cr\u00e9diteur. Pour rappel, <a href=\"https:\/\/www.legifrance.gouv.fr\/loda\/article_lc\/LEGIARTI000030927447\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">l\u2019article&nbsp;R123-173 du Code de commerce<\/a> impose seulement la tenue du <a href=\"https:\/\/ipaidthat.io\/mag\/comptabilite\/quels-livres-comptables-sont-obligatoires-en-entreprise\/\" target=\"_blank\" rel=\"noreferrer noopener\">livre-journal et du grand-livre<\/a>.<\/p>\n\n\n\n<p>La balance comptable synth\u00e9tise les donn\u00e9es enregistr\u00e9es dans le grand-livre et fait appara\u00eetre les \u00e9l\u00e9ments suivants, en respectant l\u2019ordre des comptes de 1 \u00e0 7 du <a href=\"https:\/\/ipaidthat.io\/mag\/comptabilite\/plan-comptable-general-le-guide-pour-la-tenue-de-votre-comptabilite\/\" target=\"_blank\" rel=\"noreferrer noopener\">Plan comptable g\u00e9n\u00e9ral<\/a> (PCG)&nbsp;:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>le num\u00e9ro du compte\u00a0;<\/li>\n\n\n\n<li>le libell\u00e9 du compte\u00a0;<\/li>\n\n\n\n<li>l\u2019ensemble des mouvements au d\u00e9bit saisis sur le compte\u00a0;<\/li>\n\n\n\n<li>l\u2019ensemble des mouvements au cr\u00e9dit saisis sur le compte\u00a0;<\/li>\n\n\n\n<li>le solde d\u00e9biteur\u00a0;<\/li>\n\n\n\n<li>le solde cr\u00e9diteur.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">La balance g\u00e9n\u00e9rale&nbsp;: exemple<\/h3>\n\n\n\n<p>La balance g\u00e9n\u00e9rale \u00e9mise \u00e0 la cl\u00f4ture de l\u2019exercice sert de base \u00e0 la construction des comptes annuels (bilan, compte de r\u00e9sultat, annexe). Nous vous en donnons un exemple concret.<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter is-style-regular has-small-font-size\"><table class=\"has-background\" style=\"background-color:#ffe6e6\"><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>N<\/strong><strong><sup>o<\/sup><\/strong><strong> de compte<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Libell\u00e9<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>D\u00e9bit<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Cr\u00e9dit<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Solde d\u00e9biteur<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Solde cr\u00e9diteur<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">101\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\">Capital social (valeur d\u2019origine de l\u2019entreprise)<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">200\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">200\u2009000<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">106\u2009100<\/td><td class=\"has-text-align-center\" data-align=\"center\">R\u00e9serve l\u00e9gale (b\u00e9n\u00e9fices non distribu\u00e9s)<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">20\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">20\u2009000<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">106\u2009800<\/td><td class=\"has-text-align-center\" data-align=\"center\">Autres r\u00e9serves<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">8\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">8\u2009000<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">164\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\">Emprunts&nbsp;<\/td><td class=\"has-text-align-center\" data-align=\"center\">10\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\">92\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">82\u2009000<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Total Classe&nbsp;1<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>10\u2009000<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>320\u2009000<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>310\u2009000<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">211\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\">Terrains<\/td><td class=\"has-text-align-center\" data-align=\"center\">120\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">120\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">213\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\">Constructions<\/td><td class=\"has-text-align-center\" data-align=\"center\">210\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">210\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">215\u2009400<\/td><td class=\"has-text-align-center\" data-align=\"center\">Mat\u00e9riel<\/td><td class=\"has-text-align-center\" data-align=\"center\">30\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">30\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">281\u2009300<\/td><td class=\"has-text-align-center\" data-align=\"center\">Amortissements sur les constructions<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">103\u2009800<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">103\u2009800<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">281\u2009500<\/td><td class=\"has-text-align-center\" data-align=\"center\">Amortissements sur le mat\u00e9riel<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">22\u2009200<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">22\u2009200<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Total Classe&nbsp;2<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>360\u2009000<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>126\u2009000<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>360\u2009000<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>126\u2009000<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">370\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\">Stocks de marchandises<\/td><td class=\"has-text-align-center\" data-align=\"center\">32\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">32\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Total Classe&nbsp;3<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>32\u2009000<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>32\u2009000<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">401\u2009100<\/td><td class=\"has-text-align-center\" data-align=\"center\">Fournisseurs<\/td><td class=\"has-text-align-center\" data-align=\"center\">10\u2009200<\/td><td class=\"has-text-align-center\" data-align=\"center\">22\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">11\u2009800<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">404\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\">Fournisseurs d\u2019immobilisations<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">6\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">6\u2009000<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">411\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\">Clients<\/td><td class=\"has-text-align-center\" data-align=\"center\">36\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\">8\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\">28\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Total Classe&nbsp;4<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>46\u2009200<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>36\u2009000<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>28\u2009000<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>17\u2009800<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">503\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\">Valeurs mobili\u00e8res de placements (VMP) \u2013consid\u00e9r\u00e9es comme des liquidit\u00e9s<\/td><td class=\"has-text-align-center\" data-align=\"center\">8\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">8\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">512\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\">Banque<\/td><td class=\"has-text-align-center\" data-align=\"center\">40\u2009400<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">40\u2009400<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">530\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\">Caisse<\/td><td class=\"has-text-align-center\" data-align=\"center\">3\u2009600<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">3\u2009600<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Total Classe&nbsp;5<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>52\u2009000<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>52\u2009000<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">603\u2009700<\/td><td class=\"has-text-align-center\" data-align=\"center\">Variations des stocks de marchandises<\/td><td class=\"has-text-align-center\" data-align=\"center\">36\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\">32\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\">4\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">607\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\">Achats de marchandises<\/td><td class=\"has-text-align-center\" data-align=\"center\">300\u2009600<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">300\u2009600<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">616\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\">Primes d\u2019assurance<\/td><td class=\"has-text-align-center\" data-align=\"center\">6\u2009400<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">6\u2009400<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">641\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\">R\u00e9mun\u00e9ration du personnel<\/td><td class=\"has-text-align-center\" data-align=\"center\">76\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">76\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">661\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\">Charges d\u2019int\u00e9r\u00eats<\/td><td class=\"has-text-align-center\" data-align=\"center\">3\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">3\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">681\u2009120<\/td><td class=\"has-text-align-center\" data-align=\"center\">Dotations aux amortissements des immobilisations corporelles (constructions et mat\u00e9riel)<\/td><td class=\"has-text-align-center\" data-align=\"center\">13\u2009400<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">13\u2009400<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Total Classe&nbsp;6<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>435\u2009400<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>32\u2009000<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>403\u2009400<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">707\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\">Ventes de marchandises<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">420\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">420\u2009000<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">764\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\">Revenus des valeurs mobili\u00e8res de placements<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">1\u2009600<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">1\u2009600<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Total Classe&nbsp;7<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>423\u2009600<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>423\u2009600<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Total&nbsp;<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>935\u2009600<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>935\u2009600<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>875\u2009400<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>875\u2009400<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Il est important que la derni\u00e8re ligne de votre balance comptable g\u00e9n\u00e9rale soit \u00e9quilibr\u00e9e, de sorte que&nbsp;:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>d\u00e9bit = cr\u00e9dit\u00a0;<\/li>\n\n\n\n<li>solde d\u00e9biteur = solde cr\u00e9diteur.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">La balance auxiliaire&nbsp;: d\u00e9finition<\/h3>\n\n\n\n<p>Les balances auxiliaires ont pour objectif de d\u00e9tailler les comptes de tiers, vos clients d\u2019une part et vos fournisseurs d\u2019autre part. Elles s\u2019av\u00e8rent particuli\u00e8rement int\u00e9ressantes \u00e0 mesure que votre activit\u00e9 se d\u00e9veloppe et que le nombre des tiers de l\u2019entreprise augmente. En un simple coup d\u2019\u0153il, vous <strong>rep\u00e9rez les sommes \u00e0 payer et \u00e0 recevoir<\/strong>.<\/p>\n\n\n\n<p>En fin d\u2019exercice, la position des comptes vous indique s\u2019il existe des <strong>dysfonctionnements <\/strong>comme un solde anormal. Les comptes auxiliaires des fournisseurs sont g\u00e9n\u00e9ralement cr\u00e9diteurs ou nuls (si toutes les factures ont \u00e9t\u00e9 acquitt\u00e9es). Ceux des clients doivent \u00eatre d\u00e9biteurs ou nuls.<\/p>\n\n\n\n<p>La balance auxiliaire client reprend tous les comptes auxiliaires rattach\u00e9s au <strong>compte&nbsp;411<\/strong>. En comptabilit\u00e9, pour suivre au plus pr\u00e8s les cr\u00e9ances de chaque client, vous cr\u00e9ez des sous-comptes&nbsp;:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>411001 \u2014 Martin\u00a0;<\/li>\n\n\n\n<li>411002 \u2014 Soci\u00e9t\u00e9 XY, etc.<\/li>\n<\/ul>\n\n\n\n<p>Il en va de m\u00eame pour le suivi de vos fournisseurs. Les sous-comptes sont associ\u00e9s au 401.<\/p>\n\n\n\n<p>La balance auxiliaire se pr\u00e9sente sous forme d\u2019un tableau et comporte les donn\u00e9es ci-dessous&nbsp;:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>le num\u00e9ro du compte tiers\u00a0;<\/li>\n\n\n\n<li>le libell\u00e9 du compte\u00a0;<\/li>\n\n\n\n<li>le solde \u00e0 l\u2019ouverture\u00a0de la p\u00e9riode\u00a0;<\/li>\n\n\n\n<li>le total des d\u00e9bits\u00a0;<\/li>\n\n\n\n<li>le total des cr\u00e9dits\u00a0;<\/li>\n\n\n\n<li>le solde de cl\u00f4ture de la p\u00e9riode.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">La balance auxiliaire&nbsp;: exemples<\/h3>\n\n\n\n<p>Nous vous proposons un extrait de <strong>balance auxiliaire client&nbsp;<\/strong>et son interpr\u00e9tation&nbsp;:&nbsp;&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter is-style-stripes has-small-font-size\"><table class=\"has-background\" style=\"background:linear-gradient(135deg,rgb(255,211,211) 0%,rgb(254,45,45) 50%,rgb(255,238,248) 100%)\"><tbody><tr><td><strong>N<\/strong><strong><sup>o<\/sup><\/strong><strong> de compte<\/strong><\/td><td><strong>Libell\u00e9<\/strong><\/td><td><strong>Solde ouverture d\u00e9biteur<\/strong><\/td><td><strong>Total des d\u00e9bits<\/strong><\/td><td><strong>Total des cr\u00e9dits<\/strong><\/td><td><strong>Solde de cl\u00f4ture d\u00e9biteur<\/strong><\/td><\/tr><tr><td>411\u2009001<\/td><td>Martin<\/td><td>1\u2009200<\/td><td>500<\/td><td>1\u2009200<\/td><td>500<\/td><\/tr><tr><td>411\u2009002<\/td><td>Soci\u00e9t\u00e9 XY<\/td><td>3\u2009000<\/td><td>1\u2009500<\/td><td>4\u2009500<\/td><td>0<\/td><\/tr><tr><td><strong>Total des comptes&nbsp;411<\/strong><\/td><td><\/td><td><strong>4\u2009200<\/strong><\/td><td><strong>2\u2009000<\/strong><\/td><td><strong>5\u2009700<\/strong><\/td><td><strong>500<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Les montants inscrits au d\u00e9bit correspondent aux factures enregistr\u00e9es au cours de l\u2019ann\u00e9e, mais non encore encaiss\u00e9es. En revanche, les sommes au cr\u00e9dit reprennent les r\u00e8glements effectu\u00e9s par les clients. Ainsi, pour M.&nbsp;Martin, l\u2019entreprise a \u00e9dit\u00e9 des factures \u00e0 hauteur de 500&nbsp;\u20ac. M.&nbsp;Martin a pay\u00e9 sa facture de 1\u2009200&nbsp;\u20ac de l\u2019exercice pr\u00e9c\u00e9dent, mais il doit toujours 500&nbsp;\u20ac. La soci\u00e9t\u00e9 XY, quant \u00e0 elle, est \u00e0 jour dans ses r\u00e8glements.<\/p>\n\n\n\n<p>Nous vous donnons un autre exemple de balance auxiliaire fournisseurs&nbsp;:&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter is-style-stripes has-small-font-size\"><table class=\"has-black-color has-text-color has-background\" style=\"background:linear-gradient(135deg,rgb(255,211,211) 0%,rgb(254,45,45) 47%,rgb(255,238,248) 100%)\"><tbody><tr><td><strong>N<\/strong><strong><sup>o<\/sup><\/strong><strong> de compte<\/strong><\/td><td><strong>Libell\u00e9<\/strong><\/td><td><strong>Solde ouverture cr\u00e9diteur<\/strong><\/td><td><strong>Total des d\u00e9bits<\/strong><\/td><td><strong>Total des cr\u00e9dits<\/strong><\/td><td><strong>Solde de cl\u00f4ture cr\u00e9diteur<\/strong><\/td><\/tr><tr><td>401\u2009001<\/td><td>Soci\u00e9t\u00e9 ZA<\/td><td>600<\/td><td>300<\/td><td>900<\/td><td>1\u2009200<\/td><\/tr><tr><td>401\u2009002<\/td><td>Dupont<\/td><td>1\u2009000<\/td><td>1\u2009500<\/td><td>500<\/td><td>0<\/td><\/tr><tr><td><strong>Total des comptes&nbsp;401<\/strong><\/td><td><\/td><td><strong>4\u2009200<\/strong><\/td><td><strong>2\u2009000<\/strong><\/td><td><strong>5\u2009700<\/strong><\/td><td><strong>500<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Les montants figurant au cr\u00e9dit concernent de nouvelles factures re\u00e7ues, \u00e0 payer. Au d\u00e9bit, vous saisissez vos paiements. Le client Dupont est \u00e0 jour dans ses r\u00e8glements. \u00c0 l\u2019inverse, la soci\u00e9t\u00e9 ZA vous a envoy\u00e9 des factures pour 900&nbsp;\u20ac et vous n\u2019avez pay\u00e9 que 300&nbsp;\u20ac. Il vous reste une somme de 1\u2009200&nbsp;\u20ac \u00e0 r\u00e9gulariser puisque vous aviez une facture en attente \u00e0 l\u2019ouverture de 600&nbsp;\u20ac.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">La balance comptable \u00e2g\u00e9e&nbsp;: d\u00e9finition<\/h3>\n\n\n\n<p>Si vous ma\u00eetrisez la <strong>balance auxiliaire<\/strong>, vous comprendrez mieux ce qu\u2019est la balance \u00e2g\u00e9e. C\u2019est un document comptable non obligatoire qui reprend les donn\u00e9es de la balance auxiliaire et ventile les montants en fonction de leur caract\u00e8re, \u00e9chu ou non \u00e9chu.<\/p>\n\n\n\n<p>C\u2019est un outil de pilotage de la tr\u00e9sorerie qui permet aux entreprises de visualiser les retards d\u2019encaissement des clients et les retards de paiement des fournisseurs.<\/p>\n\n\n\n<p>Le tableau de la balance \u00e2g\u00e9e comporte&nbsp;:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>le num\u00e9ro de compte tiers\u00a0;<\/li>\n\n\n\n<li>le libell\u00e9\u00a0;<\/li>\n\n\n\n<li>le total de la cr\u00e9ance pour le client ou le total de la dette pour le fournisseur\u00a0;<\/li>\n\n\n\n<li>le montant des cr\u00e9ances\/dettes non \u00e9chues\u00a0;<\/li>\n\n\n\n<li>le montant des cr\u00e9ances\/dettes \u00e9chues ventil\u00e9es par jours de retard.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">La balance comptable \u00e2g\u00e9e&nbsp;: exemple<\/h3>\n\n\n\n<p>Nous vous proposons un exemple de <strong>balance comptable \u00e2g\u00e9e <\/strong>clients. Il peut \u00eatre facilement transpos\u00e9 aux fournisseurs.<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter is-style-regular has-small-font-size\"><table class=\"has-white-color has-text-color has-background\" style=\"background-color:#ff3c3c\"><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Cr\u00e9ances \u00e9chues<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>N<\/strong><strong><sup>o<\/sup><\/strong><strong> de compte<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Libell\u00e9<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Total de la cr\u00e9ance<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Cr\u00e9ances non \u00e9chues<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Moins de 30&nbsp;jours<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>De 30 \u00e0 90&nbsp;jours<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Plus de 90&nbsp;jours<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">411\u2009001<\/td><td class=\"has-text-align-center\" data-align=\"center\">Client&nbsp;1<\/td><td class=\"has-text-align-center\" data-align=\"center\">50\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\">45\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\">3\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\">2\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">411\u2009002<\/td><td class=\"has-text-align-center\" data-align=\"center\">Client&nbsp;2<\/td><td class=\"has-text-align-center\" data-align=\"center\">23\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">23\u2009000<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">411\u2009003<\/td><td class=\"has-text-align-center\" data-align=\"center\">Client&nbsp;3<\/td><td class=\"has-text-align-center\" data-align=\"center\">15\u2009500<\/td><td class=\"has-text-align-center\" data-align=\"center\">1\u2009500<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">11\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\">3\u2009000<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Total<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">88\u2009500<\/td><td class=\"has-text-align-center\" data-align=\"center\">46\u2009500<\/td><td class=\"has-text-align-center\" data-align=\"center\">3\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\">13\u2009000<\/td><td class=\"has-text-align-center\" data-align=\"center\">26\u2009000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Les cr\u00e9ances \u00e9chues doivent faire l\u2019objet d\u2019une attention particuli\u00e8re de la part de l\u2019entreprise. Des impay\u00e9s r\u00e9currents sont susceptibles d\u2019affecter sa tr\u00e9sorerie et de placer l\u2019exploitation en situation de d\u00e9faillance. Le suivi de cette balance permet d\u2019\u00eatre r\u00e9actif et d\u2019engager les actions n\u00e9cessaires au <strong>recouvrement<\/strong> (proc\u00e9dures amiables ou judiciaires).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u00c0 quoi \u00e7a sert la balance comptable&nbsp;?<\/h2>\n\n\n\n<p>La balance comptable est un document de contr\u00f4le incontournable pour mieux g\u00e9rer votre entreprise. Si vous tenez votre comptabilit\u00e9, votre expert-comptable vous en demande un exemplaire au m\u00eame titre que le livre-journal et le grand-livre. Il \u00e9value ainsi les situations comptables interm\u00e9diaires ou pr\u00e9pare l\u2019arr\u00eat\u00e9 des comptes.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Vous pouvez alors v\u00e9rifier la <strong>conformit\u00e9 de la comptabilit\u00e9<\/strong>. \u00c0 l\u2019aide de ce tableau, vous d\u00e9tectez les soldes anormaux de vos comptes. Vous effectuez des comparaisons avec les exercices pr\u00e9c\u00e9dents afin de noter d\u2019\u00e9ventuelles incoh\u00e9rences et les analyser. Vous vous assurez aussi de l\u2019\u00e9quilibre des totaux en bas de tableau.<\/li>\n\n\n\n<li>La balance comptable g\u00e9n\u00e9rale permet une <strong>lecture du r\u00e9sultat<\/strong>. Pour cela, il vous suffit de calculer la diff\u00e9rence entre les comptes de classe\u00a07 de produits et les comptes de classe\u00a06 de charges. C\u2019est un \u00e9tat pr\u00e9paratoire de vos documents de synth\u00e8se (bilan, compte de r\u00e9sultat et annexe).<\/li>\n\n\n\n<li>Si votre entreprise est assujettie \u00e0 la TVA, la balance g\u00e9n\u00e9rale constitue un <strong>outil de r\u00e9vision<\/strong> solide.<\/li>\n<\/ul>\n\n\n\n<p>Avec les balances auxiliaire et \u00e2g\u00e9e, vous orientez votre gestion financi\u00e8re sur une <strong>analyse cibl\u00e9e de vos cr\u00e9ances et dettes<\/strong>. Vous pouvez notamment utiliser ces documents pour construire votre <a href=\"https:\/\/ipaidthat.io\/mag\/tresorerie\/plan-de-tresorerie-sa-conception-en-integralite\/\" target=\"_blank\" rel=\"noreferrer noopener\">plan de tr\u00e9sorerie<\/a>.&nbsp;<\/p>\n\n\n\n<p>Face au risque d\u2019impay\u00e9s de vos factures, agissez en pr\u00e9parant les lettres de relance ou demandez des acomptes avant de commencer des travaux. De m\u00eame, le paiement de vos fournisseurs dans les d\u00e9lais vous \u00e9vite de r\u00e9gler les<strong> p\u00e9nalit\u00e9s <\/strong>de retard qui affaibliraient votre tr\u00e9sorerie.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Comment r\u00e9aliser une balance comptable&nbsp;?<\/h2>\n\n\n\n<p>Dans la majorit\u00e9 des cas, la balance comptable est un \u00e9tat g\u00e9n\u00e9r\u00e9 par votre <strong>logiciel de comptabilit\u00e9<\/strong>. L\u2019entreprise l\u2019\u00e9dite une fois les <strong>travaux d\u2019\u00e9criture termin\u00e9s<\/strong>. Chaque op\u00e9ration saisie dans le livre-journal se reporte dans le grand-livre et alimente la balance g\u00e9n\u00e9rale.<\/p>\n\n\n\n<p>Pour construire votre balance comptable manuellement, vous devez vous appuyer sur les soldes des comptes de votre grand-livre. R\u00e9alisez un tableau en reprenant les num\u00e9ros des <strong>comptes des classes&nbsp;1 \u00e0 7<\/strong> dans l\u2019ordre chronologique. Puis, reportez les soldes comptables. V\u00e9rifiez que vos colonnes sont \u00e9quilibr\u00e9es entre les soldes d\u00e9biteur et cr\u00e9diteur.<\/p>\n\n\n\n<p>Le recours \u00e0 un logiciel pr\u00e9sente l\u2019avantage de disposer d\u2019une nouvelle balance de mani\u00e8re automatique et de pouvoir la communiquer au format souhait\u00e9 \u00e0 votre expert-comptable.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Comment lire et comprendre la balance comptable&nbsp;?<\/h2>\n\n\n\n<p>La balance comptable se lit <strong>ligne par ligne<\/strong> pour un contr\u00f4le optimal des comptes. La colonne de d\u00e9bit et celle de cr\u00e9dit vous indiquent le <strong>total des mouvements<\/strong> intervenus sur le compte. Si vous contr\u00f4lez un compte de charge et qu\u2019il comporte des mouvements au cr\u00e9dit, essayez de comprendre si ceux-ci sont justifi\u00e9s ou s\u2019il s\u2019agit d\u2019une erreur.<\/p>\n\n\n\n<p>De m\u00eame, les colonnes des soldes donnent la <strong>position du compte en fin de p\u00e9riode<\/strong>. Un compte de produits ne doit pas pr\u00e9senter un solde d\u00e9biteur et inversement pour les charges (sauf exception). Les classes&nbsp;1 \u00e0 5 se rapportent au bilan. Les comptes \u00e0 l\u2019actif sont d\u00e9biteurs (sauf les amortissements) et les comptes au passif, cr\u00e9diteurs.&nbsp;<\/p>\n\n\n\n<p>La balance comptable permet aussi de d\u00e9terminer le r\u00e9sultat ou de contr\u00f4ler le paiement de la TVA.<\/p>\n\n\n\n<p class=\"has-text-align-center\">Vous l\u2019avez compris, la balance comptable g\u00e9n\u00e9rale n\u2019est certes pas obligatoire, mais c\u2019est un \u00e9tat tellement pratique qu\u2019on aurait tort de s\u2019en passer. Elle offre une <strong>vision synth\u00e9tique<\/strong> de la comptabilit\u00e9 de l\u2019entreprise et facilite les <strong>v\u00e9rifications de fin d\u2019exercice<\/strong>. Les balances auxiliaire et \u00e2g\u00e9e se r\u00e9v\u00e8lent quant \u00e0 elles int\u00e9ressantes dans le <strong>suivi des cr\u00e9ances et des dettes<\/strong>. Elles fournissent une premi\u00e8re approche en mati\u00e8re de <strong>ma\u00eetrise de la tr\u00e9sorerie<\/strong>.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>iPaidThat facilite votre gestion par un accompagnement quotidien et pr\u00e9cis de vos pilotages comptable et financier !<\/strong><\/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, 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c\u2019est<br>\ngratuit pendant 14 jours<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e0a41e8 elementor-widget elementor-widget-button\" data-id=\"2e0a41e8\" data-element_type=\"widget\" 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>Devant le volume de certains \u00e9tats comptables, l\u2019interpr\u00e9tation de la comptabilit\u00e9 peut para\u00eetre longue et fastidieuse. Pourtant, il en existe un qui tient en quelques feuilles et regroupe la situation de tous vos comptes&nbsp;: il s\u2019agit de la balance comptable. Elle est produite le plus souvent par votre logiciel comptable une fois les \u00e9critures saisies [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":18987,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-12366","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>Balance comptable : d\u00e9finition, exemple et interpr\u00e9tation<\/title>\n<meta name=\"description\" content=\"La balance comptable est un \u00e9tat comptable et un outil de r\u00e9vision efficace. 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