{"id":3270,"date":"2020-01-31T10:29:29","date_gmt":"2020-01-31T09:29:29","guid":{"rendered":"https:\/\/ipaidthat.io\/mag\/?p=3270"},"modified":"2020-01-31T10:29:29","modified_gmt":"2020-01-31T09:29:29","slug":"quest-ce-piece-comptable","status":"publish","type":"post","link":"https:\/\/app.ipaidthat.io\/mag\/featured\/quest-ce-piece-comptable\/","title":{"rendered":"Qu\u2019est-ce qu\u2019une pi\u00e8ce comptable ?"},"content":{"rendered":"\n

Les premiers \u00e9l\u00e9ments examin\u00e9s lors d\u2019un contr\u00f4le financier, qu\u2019il soit en interne ou en externe, sont les pi\u00e8ces comptables. Ces justificatifs, qui garantissent la fiabilit\u00e9 et la bonne tenue d\u2019une comptabilit\u00e9 d\u2019entreprise, n\u00e9cessitent de la rigueur et un bon sens de la collecte. Pour garantir le bon d\u00e9roulement des processus de gestion de votre entreprise, nous vous invitons \u00e0 d\u00e9couvrir et respecter les quelques r\u00e8gles qui suivent.<\/p>\n\n\n

[tdc_zone type=\u00a0\u00bbtdc_content\u00a0\u00bb][vc_row][vc_column tdc_css=\u00a0\u00bbeyJhbGwiOnsiYm9yZGVyLWNvbG9yIjoiI2ZmZmZmZiIsImRpc3BsYXkiOiIifX0=\u00a0\u00bb][tdm_block_call_to_action title_text=\u00a0\u00bbJUYwJTlGJUE3JUJFJTIwUmVjaGVyY2hlciUyMGRlcyUyMGZhY3R1cmVzJTIwJTNGJTIwUGx1cyUyMGphbWFpcyUyMCElMjAlMEFpUGFpZFRoYXQlMjBhdXRvbWF0aXNlJTIwdm90cmUlMjBDb21wdGElMjAlRjAlOUYlOTIlQkI=\u00a0\u00bb title_tag=\u00a0\u00bbh3″ title_size=\u00a0\u00bbtdm-title-sm\u00a0\u00bb description=\u00a0\u00bbTm9zJTIwcm9ib3RzJTIwdm9udCUyMHIlQzMlQTljdXAlQzMlQTlyZXIlMjB0b3V0ZXMlMjB2b3MlMjBmYWN0dXJlcyUyMHBvdXIlMjBzaW1wbGlmaWVyJTIwdm90cmUlMjBjb21wdGFiaWxpdCVDMyVBOSUyMCElMjAlMEElRTIlOEYlQjMlMjBHYWduZXolMjBkdSUyMHRlbXBzJTIwc3VyJTIwdm90cmUlMjBjb21wdGFiaWxpdCVDMyVBOSUyMGVuJTIwbCdhdXRvbWF0aXNhbnQlMjAlRTIlOUUlQTElRUYlQjglOEYlMjBFc3NheWV6JTIwR3JhdHVpdGVtZW50JTIwIQ==\u00a0\u00bb button_size=\u00a0\u00bbtdm-btn-lg\u00a0\u00bb content_align_vertical=\u00a0\u00bbcontent-vert-center\u00a0\u00bb tds_call_to_action=\u00a0\u00bbtds_call_to_action2″ button_url=\u00a0\u00bbhttps:\/\/ipaidthat.io\/fr\/saas\/ipaidthat-entreprise\/?utm_source=mag&utm_campaign=Nbanniere&utm_content=Nbanniere\u00a0\u00bb button_open_in_new_window=\u00a0\u00bbyes\u00a0\u00bb button_icon_position=\u00a0\u00bbicon-before\u00a0\u00bb tds_button=\u00a0\u00bbtds_button8″ tds_button3-background_color=\u00a0\u00bb#ff3c3c\u00a0\u00bb tds_button3-text_color=\u00a0\u00bb#ffffff\u00a0\u00bb tds_button3-shadow_shadow_color=\u00a0\u00bb#a5a5a5″ button_text=\u00a0\u00bbEssayez\u00a0\u00bb content_align_horizontal=\u00a0\u00bbcontent-horiz-left\u00a0\u00bb tdc_css=\u00a0\u00bbeyJhbGwiOnsid2lkdGgiOiI3MCUiLCJiYWNrZ3JvdW5kLXBvc2l0aW9uIjoiY2VudGVyIGNlbnRlciIsImRpc3BsYXkiOiIifX0=\u00a0\u00bb button_icon_space=\u00a0\u00bb0″ tds_button8-background_color=\u00a0\u00bbeyJ0eXBlIjoiZ3JhZGllbnQiLCJjb2xvcjEiOiIjZmYzYzNjIiwiY29sb3IyIjoiI2ZmNjY2NiIsIm1peGVkQ29sb3JzIjpbXSwiZGVncmVlIjoiLTYwIiwiY3NzIjoiYmFja2dyb3VuZDogLXdlYmtpdC1saW5lYXItZ3JhZGllbnQoLTYwZGVnLCNmZjY2NjYsI2ZmM2MzYyk7YmFja2dyb3VuZDogbGluZWFyLWdyYWRpZW50KC02MGRlZywjZmY2NjY2LCNmZjNjM2MpOyIsImNzc1BhcmFtcyI6Ii02MGRlZywjZmY2NjY2LCNmZjNjM2MifQ==\u00a0\u00bb tds_button8-background_hover_color=\u00a0\u00bb#dd3333″ tds_button8-shadow_hover_shadow_color=\u00a0\u00bb#dd3333″ tds_button8-shadow_shadow_color=\u00a0\u00bb#dd3333″][\/vc_column][\/vc_row][\/tdc_zone]<\/p>\n\n\n\n

<\/p>\n\n\n\n

1- D\u00e9finition d\u2019une pi\u00e8ce comptable <\/span><\/h2>\n\n\n\n

Comme vous le savez maintenant, toute entreprise a pour obligation de tenir une comptabilit\u00e9<\/strong> issue de normes sp\u00e9cifiques d\u00e9finies par l\u2019administration fiscale. Afin de produire des informations financi\u00e8res lisibles et exploitables concernant le patrimoine de votre soci\u00e9t\u00e9, vous devez enregistrer vos flux financiers, \u00e9conomiques, commerciaux courants et exceptionnels. L\u2019enregistrement de ces flux passe par le biais d\u2019un ensemble d\u2019\u00e9critures comptables qui alimentent vos \u00e9tats financiers et que l\u2019on retrouve dans le bilan, le compte de r\u00e9sultat et l\u2019annexe. Chacune de ces \u00e9critures comptables doit \u00eatre enregistr\u00e9e dans un journal sp\u00e9cifique qui lui est propre.<\/p>\n\n\n\n

La pi\u00e8ce comptable est le document officiel qui justifie les recettes et les d\u00e9penses li\u00e9es \u00e0 votre activit\u00e9.<\/strong><\/p>\n\n\n\n

2-Les diff\u00e9rentes pi\u00e8ces comptables<\/span><\/h2>\n\n\n\n

Lorsque l\u2019on \u00e9voque la notion de documents comptables, on pense\nimm\u00e9diatement aux factures, toutefois les pi\u00e8ces comptables vont bien au-del\u00e0\nde ce simple document. <\/p>\n\n\n\n

Il existe diff\u00e9rentes pi\u00e8ces comptables pour justifier vos\nrecettes et d\u00e9penses. Nous pouvons retrouver dans le cas des recettes<\/strong>, l\u2019avis de cr\u00e9dit, le\nbordereau de remise de ch\u00e8que, le bordereau de versement d\u2019esp\u00e8ces, la copie du\nrelev\u00e9 de banque, le re\u00e7u, ou encore la facture acquitt\u00e9e. Les pi\u00e8ces\njustificatives de d\u00e9penses<\/strong>, quant \u00e0\nelles, peuvent \u00eatre : la facture fournisseur (bon de commande, bordereau\nde livraison, facture pro forma), la quittance (imp\u00f4t, eau, \u00e9lectricit\u00e9), la\nfiche de paie, l\u2019ordre de virement, l\u2019\u00e9tat de paiement, l\u2019avis de d\u00e9bit, la\ncopie d\u2019un ch\u00e8que ou encore l\u2019ordre de mission.<\/p>\n\n\n\n

En r\u00e9sum\u00e9, les pi\u00e8ces comptables repr\u00e9sentent toutes les pi\u00e8ces justificatives qui peuvent l\u00e9gitimer les \u00e9critures comptables<\/strong> pass\u00e9es dans votre comptabilit\u00e9 g\u00e9n\u00e9rale. Il peut s\u2019agir de factures d\u2019achat, de vente, les relev\u00e9s bancaires, les talons de ch\u00e8que, mais aussi les tickets de carte bancaire. Les pi\u00e8ces comptables permettent ainsi de justifier la saisie des \u00e9critures dans les diff\u00e9rents journaux de l\u2019entreprise. La facture d\u2019achat permet de comptabiliser l\u2019achat de marchandises ou de prestations de services, mais aussi d\u2019affecter le montant pay\u00e9 \u00e0 un fournisseur.<\/p>\n\n\n\n

3- Les r\u00e8gles \u00e0 respecter : d\u00e9lai de conservation des justificatifs, composition de l\u2019\u00e9criture, proc\u00e9dure de traitement<\/span><\/h2>\n\n\n\n

Les pi\u00e8ces justificatives permettent d\u2019\u00eatre en conformit\u00e9 avec les\nnormes comptables, notamment en respectant le principe de la comptabilit\u00e9 en partie double.<\/a> <\/p>\n\n\n\n

Pour\nrappel, cette technique consiste \u00e0 \u00e9quilibrer l\u2019ensemble des lignes d\u2019\u00e9criture d\u2019une\nop\u00e9ration comptable. <\/strong><\/p>\n\n\n\n

Pour chaque \u00e9criture comptable, vous devez indiquer une date de valeur<\/strong> (date de l\u2019op\u00e9ration) et\nune date de mouvement <\/strong>(date de la\ncomptabilisation), mais \u00e9galement la r\u00e9f\u00e9rence<\/strong>\ndu justificatif de l\u2019op\u00e9ration, le\nlibell\u00e9<\/strong> de l\u2019op\u00e9ration, les comptes mouvement\u00e9s par l\u2019op\u00e9ration, le montant\nde l\u2019op\u00e9ration et le sens du flux.<\/p>\n\n\n\n

La proc\u00e9dure comptable qui en d\u00e9coule est donc importante pour l\u2019entreprise, car elle refl\u00e8te l\u2019activit\u00e9 mon\u00e9taire de l\u2019entreprise. Ainsi, les enregistrements comptables doivent \u00eatre tenus de fa\u00e7on chronologique<\/strong> dans les journaux d\u2019achats, de ventes, de banque, de caisse, d\u2019op\u00e9rations diverses\u2026 Cette tenue doit \u00eatre r\u00e9guli\u00e8re et doit permettre en fin d\u2019exercice de recueillir un bilan complet<\/strong> des mouvements financiers de l\u2019entreprise.<\/p>\n\n\n\n

\"piece-comptable-ipaidthat\"<\/figure><\/div>\n\n\n\n

De plus, les documents comptables doivent contenir un certain nombre des mentions obligatoires<\/strong> pour \u00eatre recevables aupr\u00e8s des instances (expert-comptable, commissaire aux comptes, administration\u2026) en cas de contr\u00f4le. Devront appara\u00eetre au minimum <\/strong>: la date, les noms des parties prises, l\u2019objet de la transaction et le montant conclu entre les deux parties. Ces \u00e9l\u00e9ments sont n\u00e9cessaires pour valider l\u2019\u00e9metteur, le destinataire et l\u2019objet de l\u2019op\u00e9ration. Pour les factures ou les pro forma<\/a>, des mentions suppl\u00e9mentaires seront exig\u00e9es. <\/p>\n\n\n\n

Pour faciliter la liaison entre les pi\u00e8ces justificatives et les \u00e9critures comptables, <\/strong>l\u2019entreprise\ndevra utiliser une m\u00e9thode de classement<\/strong>\nefficace. Bien que cette m\u00e9thode soit libre \u00e0 chacun, elle devra \u00eatre\naccessible \u00e0 tout moment, et ce rapidement si l\u2019on recherche une pi\u00e8ce\njustificative comptable sp\u00e9cifique. C\u2019est pourquoi il est fortement recommand\u00e9\nde d\u00e9crire pr\u00e9cis\u00e9ment dans un document destin\u00e9 \u00e0 cet effet, les proc\u00e9dures et\nl\u2019organisation comptable du syst\u00e8me de traitement.<\/p>\n\n\n\n

Les documents comptables sont \u00e0\nconserver<\/strong> pendant une dur\u00e9e de 10\nans<\/strong> comme le pr\u00e9cise le Code de commerce. Toutefois, la l\u00e9gislation fiscale\npeut n\u00e9cessiter des d\u00e9lais de conservation plus longs dans certains cas.<\/p>\n\n\n\n

Les documents comptables sont importants, car ils servent de base \u00e0 votre comptabilit\u00e9. Principaux t\u00e9moins de l\u2019activit\u00e9 de votre entreprise, ceux-ci devront \u00eatre collect\u00e9s et conserv\u00e9s avec rigueur. Pour vous faciliter la t\u00e2che et \u00e9viter les pertes de factures ou de r\u00e8glement, iPaidThat est l\u2019outil de collecte et de saisie automatique de facture qu\u2019il vous faut !<\/strong><\/p>\n\n\n\n

\n\n\n\n

[tdc_zone type=\u00a0\u00bbtdc_content\u00a0\u00bb][vc_row][vc_column tdc_css=\u00a0\u00bbeyJhbGwiOnsiYm9yZGVyLWNvbG9yIjoiI2ZmZmZmZiIsImRpc3BsYXkiOiIifX0=\u00a0\u00bb][tdm_block_call_to_action title_text=\u00a0\u00bbJUYwJTlGJUE3JUJFJTIwUmVjaGVyY2hlciUyMGRlcyUyMGZhY3R1cmVzJTIwJTNGJTIwUGx1cyUyMGphbWFpcyUyMCElMjAlMEFpUGFpZFRoYXQlMjBhdXRvbWF0aXNlJTIwdm90cmUlMjBDb21wdGElMjAlRjAlOUYlOTIlQkI=\u00a0\u00bb title_tag=\u00a0\u00bbh3″ title_size=\u00a0\u00bbtdm-title-sm\u00a0\u00bb description=\u00a0\u00bbTm9zJTIwcm9ib3RzJTIwdm9udCUyMHIlQzMlQTljdXAlQzMlQTlyZXIlMjB0b3V0ZXMlMjB2b3MlMjBmYWN0dXJlcyUyMHBvdXIlMjBzaW1wbGlmaWVyJTIwdm90cmUlMjBjb21wdGFiaWxpdCVDMyVBOSUyMCElMjAlMEElRTIlOEYlQjMlMjBHYWduZXolMjBkdSUyMHRlbXBzJTIwc3VyJTIwdm90cmUlMjBjb21wdGFiaWxpdCVDMyVBOSUyMGVuJTIwbCdhdXRvbWF0aXNhbnQlMjAlRTIlOUUlQTElRUYlQjglOEYlMjBFc3NheWV6JTIwR3JhdHVpdGVtZW50JTIwIQ==\u00a0\u00bb button_size=\u00a0\u00bbtdm-btn-lg\u00a0\u00bb content_align_vertical=\u00a0\u00bbcontent-vert-center\u00a0\u00bb tds_call_to_action=\u00a0\u00bbtds_call_to_action2″ button_url=\u00a0\u00bbhttps:\/\/ipaidthat.io\/fr\/saas\/ipaidthat-entreprise\/?utm_source=mag&utm_campaign=Nbanniere&utm_content=Nbanniere\u00a0\u00bb button_open_in_new_window=\u00a0\u00bbyes\u00a0\u00bb button_icon_position=\u00a0\u00bbicon-before\u00a0\u00bb tds_button=\u00a0\u00bbtds_button8″ tds_button3-background_color=\u00a0\u00bb#ff3c3c\u00a0\u00bb tds_button3-text_color=\u00a0\u00bb#ffffff\u00a0\u00bb tds_button3-shadow_shadow_color=\u00a0\u00bb#a5a5a5″ button_text=\u00a0\u00bbEssayez\u00a0\u00bb content_align_horizontal=\u00a0\u00bbcontent-horiz-left\u00a0\u00bb tdc_css=\u00a0\u00bbeyJhbGwiOnsid2lkdGgiOiI3MCUiLCJiYWNrZ3JvdW5kLXBvc2l0aW9uIjoiY2VudGVyIGNlbnRlciIsImRpc3BsYXkiOiIifX0=\u00a0\u00bb button_icon_space=\u00a0\u00bb0″ tds_button8-background_color=\u00a0\u00bbeyJ0eXBlIjoiZ3JhZGllbnQiLCJjb2xvcjEiOiIjZmYzYzNjIiwiY29sb3IyIjoiI2ZmNjY2NiIsIm1peGVkQ29sb3JzIjpbXSwiZGVncmVlIjoiLTYwIiwiY3NzIjoiYmFja2dyb3VuZDogLXdlYmtpdC1saW5lYXItZ3JhZGllbnQoLTYwZGVnLCNmZjY2NjYsI2ZmM2MzYyk7YmFja2dyb3VuZDogbGluZWFyLWdyYWRpZW50KC02MGRlZywjZmY2NjY2LCNmZjNjM2MpOyIsImNzc1BhcmFtcyI6Ii02MGRlZywjZmY2NjY2LCNmZjNjM2MifQ==\u00a0\u00bb tds_button8-background_hover_color=\u00a0\u00bb#dd3333″ tds_button8-shadow_hover_shadow_color=\u00a0\u00bb#dd3333″ tds_button8-shadow_shadow_color=\u00a0\u00bb#dd3333″][\/vc_column][\/vc_row][\/tdc_zone]<\/p>\n","protected":false},"excerpt":{"rendered":"

Les premiers \u00e9l\u00e9ments examin\u00e9s lors d\u2019un contr\u00f4le financier, qu\u2019il soit en interne ou en externe, sont les pi\u00e8ces comptables. Ces justificatifs, qui garantissent la fiabilit\u00e9 et la bonne tenue d\u2019une comptabilit\u00e9 d\u2019entreprise, n\u00e9cessitent de la rigueur et un bon sens de la collecte. Pour garantir le bon d\u00e9roulement des processus de gestion de votre entreprise, […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5,4],"tags":[],"class_list":["post-3270","post","type-post","status-publish","format-standard","hentry","category-comptabilite","category-featured"],"yoast_head":"\nPi\u00e8ce comptable : d\u00e9finition et r\u00e8gles \u00e0 respecter - iPaidThat<\/title>\n<meta name=\"description\" content=\"Avant d\u2019effectuer une op\u00e9ration dans votre comptabilit\u00e9, il est n\u00e9cessaire de conna\u00eetre tous les usages des pi\u00e8ces comptables. On vous dit tout.\" \/>\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\/featured\/quest-ce-piece-comptable\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pi\u00e8ce comptable : d\u00e9finition et r\u00e8gles \u00e0 respecter - iPaidThat\" \/>\n<meta property=\"og:description\" content=\"Avant d\u2019effectuer une op\u00e9ration dans votre comptabilit\u00e9, il est n\u00e9cessaire de conna\u00eetre tous les usages des pi\u00e8ces comptables. On vous dit tout.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/app.ipaidthat.io\/mag\/featured\/quest-ce-piece-comptable\/\" \/>\n<meta property=\"og:site_name\" content=\"iPaidThat Mag\" \/>\n<meta property=\"article:published_time\" content=\"2020-01-31T09:29:29+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ipaidthat.io\/mag\/wp-content\/uploads\/2020\/01\/piece-comptable-ipaidthat.jpg\" \/>\n<meta name=\"author\" content=\"S\u00e9bastien Claeys\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"S\u00e9bastien Claeys\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/app.ipaidthat.io\/mag\/featured\/quest-ce-piece-comptable\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/app.ipaidthat.io\/mag\/featured\/quest-ce-piece-comptable\/\"},\"author\":{\"name\":\"S\u00e9bastien Claeys\",\"@id\":\"https:\/\/app.ipaidthat.io\/mag\/#\/schema\/person\/021144662586a12df79c88913050baaa\"},\"headline\":\"Qu\u2019est-ce qu\u2019une pi\u00e8ce comptable ?\",\"datePublished\":\"2020-01-31T09:29:29+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/app.ipaidthat.io\/mag\/featured\/quest-ce-piece-comptable\/\"},\"wordCount\":1364,\"commentCount\":8,\"publisher\":{\"@id\":\"https:\/\/app.ipaidthat.io\/mag\/#organization\"},\"image\":{\"@id\":\"https:\/\/app.ipaidthat.io\/mag\/featured\/quest-ce-piece-comptable\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/ipaidthat.io\/mag\/wp-content\/uploads\/2020\/01\/piece-comptable-ipaidthat.jpg\",\"articleSection\":[\"Comptabilit\u00e9\",\"Featured\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/app.ipaidthat.io\/mag\/featured\/quest-ce-piece-comptable\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/app.ipaidthat.io\/mag\/featured\/quest-ce-piece-comptable\/\",\"url\":\"https:\/\/app.ipaidthat.io\/mag\/featured\/quest-ce-piece-comptable\/\",\"name\":\"Pi\u00e8ce comptable : d\u00e9finition et r\u00e8gles \u00e0 respecter - iPaidThat\",\"isPartOf\":{\"@id\":\"https:\/\/app.ipaidthat.io\/mag\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/app.ipaidthat.io\/mag\/featured\/quest-ce-piece-comptable\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/app.ipaidthat.io\/mag\/featured\/quest-ce-piece-comptable\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/ipaidthat.io\/mag\/wp-content\/uploads\/2020\/01\/piece-comptable-ipaidthat.jpg\",\"datePublished\":\"2020-01-31T09:29:29+00:00\",\"description\":\"Avant d\u2019effectuer une op\u00e9ration dans votre comptabilit\u00e9, il est n\u00e9cessaire de conna\u00eetre tous les usages des pi\u00e8ces comptables. On vous dit tout.\",\"breadcrumb\":{\"@id\":\"https:\/\/app.ipaidthat.io\/mag\/featured\/quest-ce-piece-comptable\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/app.ipaidthat.io\/mag\/featured\/quest-ce-piece-comptable\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/app.ipaidthat.io\/mag\/featured\/quest-ce-piece-comptable\/#primaryimage\",\"url\":\"https:\/\/ipaidthat.io\/mag\/wp-content\/uploads\/2020\/01\/piece-comptable-ipaidthat.jpg\",\"contentUrl\":\"https:\/\/ipaidthat.io\/mag\/wp-content\/uploads\/2020\/01\/piece-comptable-ipaidthat.jpg\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/app.ipaidthat.io\/mag\/featured\/quest-ce-piece-comptable\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Le Mag\",\"item\":\"https:\/\/app.ipaidthat.io\/mag\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Qu\u2019est-ce qu\u2019une pi\u00e8ce comptable ?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/app.ipaidthat.io\/mag\/#website\",\"url\":\"https:\/\/app.ipaidthat.io\/mag\/\",\"name\":\"IPaidThat Mag\",\"description\":\"Une gestion simple, automatis\u00e9e et collaborative\",\"publisher\":{\"@id\":\"https:\/\/app.ipaidthat.io\/mag\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/app.ipaidthat.io\/mag\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/app.ipaidthat.io\/mag\/#organization\",\"name\":\"IPaidThat Mag\",\"url\":\"https:\/\/app.ipaidthat.io\/mag\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/app.ipaidthat.io\/mag\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/app.ipaidthat.io\/mag\/wp-content\/uploads\/2025\/11\/logo-le-mag-blog-ipaidthat.png\",\"contentUrl\":\"https:\/\/app.ipaidthat.io\/mag\/wp-content\/uploads\/2025\/11\/logo-le-mag-blog-ipaidthat.png\",\"width\":1817,\"height\":524,\"caption\":\"IPaidThat Mag\"},\"image\":{\"@id\":\"https:\/\/app.ipaidthat.io\/mag\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/app.ipaidthat.io\/mag\/#\/schema\/person\/021144662586a12df79c88913050baaa\",\"name\":\"S\u00e9bastien Claeys\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/app.ipaidthat.io\/mag\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/app.ipaidthat.io\/mag\/wp-content\/uploads\/2023\/02\/sebastien-clayes-ipaidthat-96x96.png\",\"contentUrl\":\"https:\/\/app.ipaidthat.io\/mag\/wp-content\/uploads\/2023\/02\/sebastien-clayes-ipaidthat-96x96.png\",\"caption\":\"S\u00e9bastien Claeys\"},\"url\":\"https:\/\/app.ipaidthat.io\/mag\/author\/sebastienipaidthat-io\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Pi\u00e8ce comptable : d\u00e9finition et r\u00e8gles \u00e0 respecter - iPaidThat","description":"Avant d\u2019effectuer une op\u00e9ration dans votre comptabilit\u00e9, il est n\u00e9cessaire de conna\u00eetre tous les usages des pi\u00e8ces comptables. On vous dit tout.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/app.ipaidthat.io\/mag\/featured\/quest-ce-piece-comptable\/","og_locale":"fr_FR","og_type":"article","og_title":"Pi\u00e8ce comptable : d\u00e9finition et r\u00e8gles \u00e0 respecter - iPaidThat","og_description":"Avant d\u2019effectuer une op\u00e9ration dans votre comptabilit\u00e9, il est n\u00e9cessaire de conna\u00eetre tous les usages des pi\u00e8ces comptables. On vous dit tout.","og_url":"https:\/\/app.ipaidthat.io\/mag\/featured\/quest-ce-piece-comptable\/","og_site_name":"iPaidThat Mag","article_published_time":"2020-01-31T09:29:29+00:00","og_image":[{"url":"https:\/\/ipaidthat.io\/mag\/wp-content\/uploads\/2020\/01\/piece-comptable-ipaidthat.jpg","type":"","width":"","height":""}],"author":"S\u00e9bastien Claeys","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"S\u00e9bastien Claeys","Dur\u00e9e de lecture estim\u00e9e":"7 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/app.ipaidthat.io\/mag\/featured\/quest-ce-piece-comptable\/#article","isPartOf":{"@id":"https:\/\/app.ipaidthat.io\/mag\/featured\/quest-ce-piece-comptable\/"},"author":{"name":"S\u00e9bastien Claeys","@id":"https:\/\/app.ipaidthat.io\/mag\/#\/schema\/person\/021144662586a12df79c88913050baaa"},"headline":"Qu\u2019est-ce qu\u2019une pi\u00e8ce comptable ?","datePublished":"2020-01-31T09:29:29+00:00","mainEntityOfPage":{"@id":"https:\/\/app.ipaidthat.io\/mag\/featured\/quest-ce-piece-comptable\/"},"wordCount":1364,"commentCount":8,"publisher":{"@id":"https:\/\/app.ipaidthat.io\/mag\/#organization"},"image":{"@id":"https:\/\/app.ipaidthat.io\/mag\/featured\/quest-ce-piece-comptable\/#primaryimage"},"thumbnailUrl":"https:\/\/ipaidthat.io\/mag\/wp-content\/uploads\/2020\/01\/piece-comptable-ipaidthat.jpg","articleSection":["Comptabilit\u00e9","Featured"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/app.ipaidthat.io\/mag\/featured\/quest-ce-piece-comptable\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/app.ipaidthat.io\/mag\/featured\/quest-ce-piece-comptable\/","url":"https:\/\/app.ipaidthat.io\/mag\/featured\/quest-ce-piece-comptable\/","name":"Pi\u00e8ce comptable : d\u00e9finition et r\u00e8gles \u00e0 respecter - iPaidThat","isPartOf":{"@id":"https:\/\/app.ipaidthat.io\/mag\/#website"},"primaryImageOfPage":{"@id":"https:\/\/app.ipaidthat.io\/mag\/featured\/quest-ce-piece-comptable\/#primaryimage"},"image":{"@id":"https:\/\/app.ipaidthat.io\/mag\/featured\/quest-ce-piece-comptable\/#primaryimage"},"thumbnailUrl":"https:\/\/ipaidthat.io\/mag\/wp-content\/uploads\/2020\/01\/piece-comptable-ipaidthat.jpg","datePublished":"2020-01-31T09:29:29+00:00","description":"Avant d\u2019effectuer une op\u00e9ration dans votre comptabilit\u00e9, il est n\u00e9cessaire de conna\u00eetre tous les usages des pi\u00e8ces comptables. On vous dit tout.","breadcrumb":{"@id":"https:\/\/app.ipaidthat.io\/mag\/featured\/quest-ce-piece-comptable\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/app.ipaidthat.io\/mag\/featured\/quest-ce-piece-comptable\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/app.ipaidthat.io\/mag\/featured\/quest-ce-piece-comptable\/#primaryimage","url":"https:\/\/ipaidthat.io\/mag\/wp-content\/uploads\/2020\/01\/piece-comptable-ipaidthat.jpg","contentUrl":"https:\/\/ipaidthat.io\/mag\/wp-content\/uploads\/2020\/01\/piece-comptable-ipaidthat.jpg"},{"@type":"BreadcrumbList","@id":"https:\/\/app.ipaidthat.io\/mag\/featured\/quest-ce-piece-comptable\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Le Mag","item":"https:\/\/app.ipaidthat.io\/mag\/"},{"@type":"ListItem","position":2,"name":"Qu\u2019est-ce qu\u2019une pi\u00e8ce comptable ?"}]},{"@type":"WebSite","@id":"https:\/\/app.ipaidthat.io\/mag\/#website","url":"https:\/\/app.ipaidthat.io\/mag\/","name":"IPaidThat Mag","description":"Une gestion simple, automatis\u00e9e et collaborative","publisher":{"@id":"https:\/\/app.ipaidthat.io\/mag\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/app.ipaidthat.io\/mag\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/app.ipaidthat.io\/mag\/#organization","name":"IPaidThat Mag","url":"https:\/\/app.ipaidthat.io\/mag\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/app.ipaidthat.io\/mag\/#\/schema\/logo\/image\/","url":"https:\/\/app.ipaidthat.io\/mag\/wp-content\/uploads\/2025\/11\/logo-le-mag-blog-ipaidthat.png","contentUrl":"https:\/\/app.ipaidthat.io\/mag\/wp-content\/uploads\/2025\/11\/logo-le-mag-blog-ipaidthat.png","width":1817,"height":524,"caption":"IPaidThat Mag"},"image":{"@id":"https:\/\/app.ipaidthat.io\/mag\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/app.ipaidthat.io\/mag\/#\/schema\/person\/021144662586a12df79c88913050baaa","name":"S\u00e9bastien Claeys","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/app.ipaidthat.io\/mag\/#\/schema\/person\/image\/","url":"https:\/\/app.ipaidthat.io\/mag\/wp-content\/uploads\/2023\/02\/sebastien-clayes-ipaidthat-96x96.png","contentUrl":"https:\/\/app.ipaidthat.io\/mag\/wp-content\/uploads\/2023\/02\/sebastien-clayes-ipaidthat-96x96.png","caption":"S\u00e9bastien Claeys"},"url":"https:\/\/app.ipaidthat.io\/mag\/author\/sebastienipaidthat-io\/"}]}},"_links":{"self":[{"href":"https:\/\/app.ipaidthat.io\/mag\/wp-json\/wp\/v2\/posts\/3270","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/app.ipaidthat.io\/mag\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/app.ipaidthat.io\/mag\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/app.ipaidthat.io\/mag\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/app.ipaidthat.io\/mag\/wp-json\/wp\/v2\/comments?post=3270"}],"version-history":[{"count":0,"href":"https:\/\/app.ipaidthat.io\/mag\/wp-json\/wp\/v2\/posts\/3270\/revisions"}],"wp:attachment":[{"href":"https:\/\/app.ipaidthat.io\/mag\/wp-json\/wp\/v2\/media?parent=3270"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/app.ipaidthat.io\/mag\/wp-json\/wp\/v2\/categories?post=3270"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/app.ipaidthat.io\/mag\/wp-json\/wp\/v2\/tags?post=3270"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}