{"id":3156,"date":"2020-01-17T13:16:00","date_gmt":"2020-01-17T12:16:00","guid":{"rendered":"https:\/\/ipaidthat.io\/mag\/?p=3156"},"modified":"2020-01-17T13:16:00","modified_gmt":"2020-01-17T12:16:00","slug":"principes-de-base-comptabilite","status":"publish","type":"post","link":"https:\/\/app.ipaidthat.io\/mag\/comptabilite\/principes-de-base-comptabilite\/","title":{"rendered":"Les principes de base de la comptabilit\u00e9"},"content":{"rendered":"\n

Comptabilit\u00e9 rime souvent avec gal\u00e8re administrative. Pour vous faciliter la vie et vous \u00e9viter de perdre du temps, il y a iPaidThat<\/a>, le logiciel qui extrait vos \u00e9critures comptables en un clic. Mais vous aimeriez peut-\u00eatre en savoir plus ? Que repr\u00e9sentent les actifs et les passifs ? Quelle est la diff\u00e9rence entre un d\u00e9bit et un cr\u00e9dit ? Ou entre un journal et un grand livre ? Pour vous aujourd’hui, nous d\u00e9cryptons ces 3 principes de base, afin de mieux comprendre la comptabilit\u00e9.<\/p>\n\n\n\n

Que sont les actifs et passifs en comptabilit\u00e9 ?<\/span><\/h2>\n\n\n\n

Il est n\u00e9cessaire de bien distinguer les actifs des passifs. Un actif<\/strong> est un \u00e9l\u00e9ment, tangible ou intangible, dont l’entreprise est propri\u00e9taire, et qui poss\u00e8de donc une valeur de rachat. Cela peut \u00eatre un b\u00e2timent, un v\u00e9hicule ou encore un investissement. Un passif<\/strong> est un montant que l’entreprise doit \u00e0 un cr\u00e9ancier. On peut ici prendre comme exemple de l’argent emprunt\u00e9 \u00e0 une autre organisation, le salaire d’un employ\u00e9 ou une hypoth\u00e8que. <\/p>\n\n\n\n

Notion de d\u00e9bits et cr\u00e9dits<\/span><\/h2>\n\n\n\n

Les d\u00e9bits et les cr\u00e9dits repr\u00e9sentent les mouvements bancaires d’une organisation. Autrement dit,\u00a0l’argent qui entre et qui sort de l’entreprise<\/strong>. Lorsqu’un actif est augment\u00e9, le compte de l’entreprise est d\u00e9bit\u00e9. Par opposition, lorsqu’un actif est diminu\u00e9, le compte de l’entreprise est cr\u00e9dit\u00e9. Par exemple, si un client effectue un achat de 50\u20ac, le compte des actifs (ici, le compte banque) va \u00eatre d\u00e9bit\u00e9, tandis que le compte des passifs (ici, le compte client) va \u00eatre cr\u00e9dit\u00e9. Pour les passifs, c’est l’inverse. S’ils sont augment\u00e9s, le compte de l’entreprise est cr\u00e9dit\u00e9; et s’ils sont diminu\u00e9s, le compte est d\u00e9bit\u00e9. <\/p>\n\n\n\n

Le journal et le grand livre<\/span><\/h2>\n\n\n\n

En comptabilit\u00e9, le journal<\/strong> retranscrit toutes les transactions quotidiennes. Le grand livre<\/strong>, quant \u00e0 lui, r\u00e9unit tous les soldes des diff\u00e9rents comptes, cr\u00e9diteurs et d\u00e9biteurs. Par exemple, si un client paye 100\u20ac, l’\u00e9criture comptable dans le journal sera un d\u00e9bit du compte banque et un cr\u00e9dit du compte vente. Le grand livre ajoutera alors 100\u20ac de d\u00e9bit sur le compte banque, et 100\u20ac de cr\u00e9dit sur le compte vente.<\/p>\n\n\n\n

(image :Business vector created by gstudioimagen – www.freepik.com<\/a>)<\/p>\n","protected":false},"excerpt":{"rendered":"

Comptabilit\u00e9 rime souvent avec gal\u00e8re administrative. Pour vous faciliter la vie et vous \u00e9viter de perdre du temps, il y a iPaidThat, le logiciel qui extrait vos \u00e9critures comptables en un clic. Mais vous aimeriez peut-\u00eatre en savoir plus ? Que repr\u00e9sentent les actifs et les passifs ? Quelle est la diff\u00e9rence entre un d\u00e9bit et […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-3156","post","type-post","status-publish","format-standard","hentry","category-comptabilite"],"yoast_head":"\nLes principes de base de la comptabilit\u00e9<\/title>\n<meta name=\"description\" content=\"Pour vous aider \u00e0 mieux comprendre les termes comme d\u00e9bit\/cr\u00e9dit, actif\/passif ou encore les notions de journal et de grand journal.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/app.ipaidthat.io\/mag\/comptabilite\/principes-de-base-comptabilite\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta 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