[{"data":1,"prerenderedAt":8092},["ShallowReactive",2],{"tip-comptabilite-glossaire-du-vocabulaire-comptable-termes-et-definitions-essentiels":3,"comptabilite-glossaire-du-vocabulaire-comptable-termes-et-definitions-essentiels-similars":1481},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/comptabilite/glossaire-du-vocabulaire-comptable-termes-et-definitions-essentiels",{"space":10,"id":15,"type":16,"createdAt":17,"updatedAt":18,"environment":19,"publishedVersion":23,"revision":24,"contentType":25,"locale":29},{"sys":11},{"type":12,"linkType":13,"id":14},"Link","Space","b76knntgaaiu","HfVmkcfckAMHu8xpbNPSq","Entry","2024-07-16T15:16:38.420Z","2025-03-05T13:50:56.375Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",40,5,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":32,"title":33,"articleIntro":34,"author":35,"content":77,"slug":1408,"faq_structured_data":1409,"category":1410},"Glossaire du vocabulaire comptable | Termes et définitions","Découvrez les termes clés de la comptabilité : le bilan, le compte de résultat, le chiffre d'affaires, etc. Un glossaire pour maîtriser les subtilités du vocabulaire comptable.","Glossaire du vocabulaire comptable : Termes et définitions essentiels","Bienvenue dans l'univers de la comptabilité avec ce glossaire des termes et définitions essentiels. Que vous soyez un professionnel ou un novice, ce guide vous aidera à comprendre les principaux concepts, tels que le bilan, le chiffre d'affaires, la marge commerciale et bien d'autres. Découvrez également comment ces termes sont utilisés dans le contexte de la comptabilité analytique et de l'audit financier. Préparez-vous à maîtriser le langage financier et comptable, en français comme en anglais, grâce à ce lexique détaillé.",{"metadata":36,"sys":39,"fields":51},{"tags":37,"concepts":38},[],[],{"space":40,"id":42,"type":16,"createdAt":43,"updatedAt":43,"environment":44,"publishedVersion":46,"revision":47,"contentType":48,"locale":29},{"sys":41},{"type":12,"linkType":13,"id":14},"2jhw3uorl9mmzgN1P70n3A","2023-11-15T16:34:30.078Z",{"sys":45},{"id":21,"type":12,"linkType":22},3,1,{"sys":49},{"type":12,"linkType":27,"id":50},"author",{"name":52,"image":53,"position":76},"Hugo Andrianjatovo",{"metadata":54,"sys":57,"fields":65},{"tags":55,"concepts":56},[],[],{"space":58,"id":60,"type":61,"createdAt":62,"updatedAt":62,"environment":63,"publishedVersion":46,"revision":47,"locale":29},{"sys":59},{"type":12,"linkType":13,"id":14},"40Xo1V2axZBxWnbkvf36FJ","Asset","2023-11-16T14:10:31.815Z",{"sys":64},{"id":21,"type":12,"linkType":22},{"title":66,"description":67,"file":68},"-FFF0E3","",{"url":69,"details":70,"fileName":74,"contentType":75},"//images.ctfassets.net/b76knntgaaiu/40Xo1V2axZBxWnbkvf36FJ/972674c342dc05108c056aa5a284281d/-FFF0E3.png",{"size":71,"image":72},86352,{"width":73,"height":73},280,"-FFF0E3.png","image/png","Expert Finance",{"nodeType":78,"data":79,"content":80},"document",{},[81,90,131,156,172,188,204,220,227,243,345,352,368,521,528,535,569,576,592,599,606,637,652,668,695,702,709,769,776,830,837,885,892,899,992,999,1006,1013,1020,1027,1034,1050,1173,1180,1187,1194,1317,1324,1331,1338,1345,1353,1401],{"nodeType":82,"data":83,"content":84},"heading-2",{},[85],{"nodeType":86,"value":87,"marks":88,"data":89},"text","Comprendre les principaux termes de la comptabilité",[],{},{"nodeType":91,"data":92,"content":93},"paragraph",{},[94,98,109,113,118,122,127],{"nodeType":86,"value":95,"marks":96,"data":97},"Pour mieux comprendre la comptabilité, il est essentiel de se familiariser avec quelques termes clés. Commençons par le ",[],{},{"nodeType":99,"data":100,"content":102},"hyperlink",{"uri":101},"/fr/fiches-pratiques/comptabilite/bilan-comptable-guide-pratique",[103],{"nodeType":86,"value":104,"marks":105,"data":108},"bilan",[106],{"type":107},"bold",{},{"nodeType":86,"value":110,"marks":111,"data":112},", qui est un état financier représentant la situation patrimoniale de l'entreprise à un moment donné. Il se compose de deux parties : l'",[],{},{"nodeType":86,"value":114,"marks":115,"data":117},"actif",[116],{"type":107},{},{"nodeType":86,"value":119,"marks":120,"data":121}," (ce que l'entreprise possède) et le ",[],{},{"nodeType":86,"value":123,"marks":124,"data":126},"passif",[125],{"type":107},{},{"nodeType":86,"value":128,"marks":129,"data":130}," (ce que l'entreprise doit).",[],{},{"nodeType":91,"data":132,"content":133},{},[134,138,143,147,152],{"nodeType":86,"value":135,"marks":136,"data":137},"Les ",[],{},{"nodeType":86,"value":139,"marks":140,"data":142},"charges",[141],{"type":107},{},{"nodeType":86,"value":144,"marks":145,"data":146}," sont les coûts engagés par l'entreprise pour son activité (achat de matières premières, salaires, loyer...). Les ",[],{},{"nodeType":86,"value":148,"marks":149,"data":151},"produits",[150],{"type":107},{},{"nodeType":86,"value":153,"marks":154,"data":155}," sont ce qu'elle gagne (ventes, prestations de service...).",[],{},{"nodeType":91,"data":157,"content":158},{},[159,163,168],{"nodeType":86,"value":160,"marks":161,"data":162},"Le ",[],{},{"nodeType":86,"value":164,"marks":165,"data":167},"résultat d'exercice",[166],{"type":107},{},{"nodeType":86,"value":169,"marks":170,"data":171}," est la différence entre les produits et les charges sur une période donnée. Si les produits sont supérieurs aux charges, il s'agit d'un bénéfice.",[],{},{"nodeType":91,"data":173,"content":174},{},[175,179,184],{"nodeType":86,"value":176,"marks":177,"data":178},"Ensuite, la ",[],{},{"nodeType":86,"value":180,"marks":181,"data":183},"trésorerie",[182],{"type":107},{},{"nodeType":86,"value":185,"marks":186,"data":187}," représente les liquidités disponibles pour l'entreprise, en caisse ou en banque.",[],{},{"nodeType":91,"data":189,"content":190},{},[191,195,200],{"nodeType":86,"value":192,"marks":193,"data":194},"L'",[],{},{"nodeType":86,"value":196,"marks":197,"data":199},"amortissement",[198],{"type":107},{},{"nodeType":86,"value":201,"marks":202,"data":203}," est une dépréciation de la valeur d'une immobilisation sur sa durée d'utilisation prévue.",[],{},{"nodeType":91,"data":205,"content":206},{},[207,211,216],{"nodeType":86,"value":208,"marks":209,"data":210},"Enfin, le ",[],{},{"nodeType":86,"value":212,"marks":213,"data":215},"grand livre",[214],{"type":107},{},{"nodeType":86,"value":217,"marks":218,"data":219}," est le recueil de tous les comptes utilisés par une entreprise. Chaque opération comptable est enregistrée dans un ou plusieurs comptes.",[],{},{"nodeType":82,"data":221,"content":222},{},[223],{"nodeType":86,"value":224,"marks":225,"data":226},"Le lexique de la comptabilité : définitions clés",[],{},{"nodeType":91,"data":228,"content":229},{},[230,234,239],{"nodeType":86,"value":231,"marks":232,"data":233},"Passons maintenant à quelques autres ",[],{},{"nodeType":86,"value":235,"marks":236,"data":238},"définitions clés",[237],{"type":107},{},{"nodeType":86,"value":240,"marks":241,"data":242}," du vocabulaire comptable.",[],{},{"nodeType":244,"data":245,"content":246},"unordered-list",{},[247,270,285,300,315,330],{"nodeType":248,"data":249,"content":250},"list-item",{},[251],{"nodeType":91,"data":252,"content":253},{},[254,257,266],{"nodeType":86,"value":67,"marks":255,"data":256},[],{},{"nodeType":99,"data":258,"content":260},{"uri":259},"/fr/fiches-pratiques/comptabilite/compte-de-resultat-structure-et-exemple",[261],{"nodeType":86,"value":262,"marks":263,"data":265},"Compte de résultat",[264],{"type":107},{},{"nodeType":86,"value":267,"marks":268,"data":269}," : C'est un document synthétisant l'ensemble des charges et des produits d'une entreprise sur une période donnée. Il permet de calculer le bénéfice ou la perte de l'entreprise.",[],{},{"nodeType":248,"data":271,"content":272},{},[273],{"nodeType":91,"data":274,"content":275},{},[276,281],{"nodeType":86,"value":277,"marks":278,"data":280},"Capitaux propres",[279],{"type":107},{},{"nodeType":86,"value":282,"marks":283,"data":284}," : Ils représentent les ressources financières propres à l'entreprise, c'est-à-dire les fonds apportés par les associés et les bénéfices non distribués.",[],{},{"nodeType":248,"data":286,"content":287},{},[288],{"nodeType":91,"data":289,"content":290},{},[291,296],{"nodeType":86,"value":292,"marks":293,"data":295},"Provision",[294],{"type":107},{},{"nodeType":86,"value":297,"marks":298,"data":299}," : Il s'agit d'une somme mise de côté par l'entreprise pour faire face à une dépense future incertaine, comme une réparation importante ou un litige en cours.",[],{},{"nodeType":248,"data":301,"content":302},{},[303],{"nodeType":91,"data":304,"content":305},{},[306,311],{"nodeType":86,"value":307,"marks":308,"data":310},"Exercice comptable",[309],{"type":107},{},{"nodeType":86,"value":312,"marks":313,"data":314}," : C'est la période sur laquelle sont calculées les charges et les produits de l'entreprise. Il dure généralement 12 mois, mais peut être plus court lors de la création de l'entreprise ou de sa cessation.",[],{},{"nodeType":248,"data":316,"content":317},{},[318],{"nodeType":91,"data":319,"content":320},{},[321,326],{"nodeType":86,"value":322,"marks":323,"data":325},"Stocks",[324],{"type":107},{},{"nodeType":86,"value":327,"marks":328,"data":329}," : Ils représentent les biens que l'entreprise a en sa possession et qu'elle compte vendre ou utiliser pour son activité.",[],{},{"nodeType":248,"data":331,"content":332},{},[333],{"nodeType":91,"data":334,"content":335},{},[336,341],{"nodeType":86,"value":337,"marks":338,"data":340},"TVA (Taxe sur la Valeur Ajoutée)",[339],{"type":107},{},{"nodeType":86,"value":342,"marks":343,"data":344}," : C'est un impôt indirect sur la consommation. Elle est collectée par l'entreprise lors de la vente de biens ou de services, puis reversée à l'administration fiscale.",[],{},{"nodeType":82,"data":346,"content":347},{},[348],{"nodeType":86,"value":349,"marks":350,"data":351},"Les 10 principes de la comptabilité à connaître",[],{},{"nodeType":91,"data":353,"content":354},{},[355,359,364],{"nodeType":86,"value":356,"marks":357,"data":358},"Avant de plonger dans le détail de chaque principe, il est utile de les lister. Voici les ",[],{},{"nodeType":86,"value":360,"marks":361,"data":363},"10 principes fondamentaux",[362],{"type":107},{},{"nodeType":86,"value":365,"marks":366,"data":367}," de la comptabilité :",[],{},{"nodeType":244,"data":369,"content":370},{},[371,386,401,416,431,446,461,476,491,506],{"nodeType":248,"data":372,"content":373},{},[374],{"nodeType":91,"data":375,"content":376},{},[377,382],{"nodeType":86,"value":378,"marks":379,"data":381},"Principe d'indépendance des exercices",[380],{"type":107},{},{"nodeType":86,"value":383,"marks":384,"data":385}," : Chaque année comptable doit être traitée séparément, sans interférence avec les autres.",[],{},{"nodeType":248,"data":387,"content":388},{},[389],{"nodeType":91,"data":390,"content":391},{},[392,397],{"nodeType":86,"value":393,"marks":394,"data":396},"Principe de permanence des méthodes",[395],{"type":107},{},{"nodeType":86,"value":398,"marks":399,"data":400}," : L'entreprise doit utiliser les mêmes méthodes comptables d'une année à l'autre pour permettre des comparaisons.",[],{},{"nodeType":248,"data":402,"content":403},{},[404],{"nodeType":91,"data":405,"content":406},{},[407,412],{"nodeType":86,"value":408,"marks":409,"data":411},"Principe des coûts historiques",[410],{"type":107},{},{"nodeType":86,"value":413,"marks":414,"data":415}," : Les actifs sont enregistrés à leur coût d'acquisition ou de production et non à leur valeur actuelle.",[],{},{"nodeType":248,"data":417,"content":418},{},[419],{"nodeType":91,"data":420,"content":421},{},[422,427],{"nodeType":86,"value":423,"marks":424,"data":426},"Principe de non-compensation",[425],{"type":107},{},{"nodeType":86,"value":428,"marks":429,"data":430}," : Les éléments d'actif et de passif ne peuvent pas être compensés entre eux.",[],{},{"nodeType":248,"data":432,"content":433},{},[434],{"nodeType":91,"data":435,"content":436},{},[437,442],{"nodeType":86,"value":438,"marks":439,"data":441},"Principe d'intangibilité du bilan d'ouverture",[440],{"type":107},{},{"nodeType":86,"value":443,"marks":444,"data":445}," : Le bilan de clôture d'un exercice doit correspondre au bilan d'ouverture de l'exercice suivant.",[],{},{"nodeType":248,"data":447,"content":448},{},[449],{"nodeType":91,"data":450,"content":451},{},[452,457],{"nodeType":86,"value":453,"marks":454,"data":456},"Principe de prudence ",[455],{"type":107},{},{"nodeType":86,"value":458,"marks":459,"data":460},": Il faut toujours prévoir le pire pour ne pas surévaluer les actifs et les profits.",[],{},{"nodeType":248,"data":462,"content":463},{},[464],{"nodeType":91,"data":465,"content":466},{},[467,472],{"nodeType":86,"value":468,"marks":469,"data":471},"Principe de continuité d'exploitation",[470],{"type":107},{},{"nodeType":86,"value":473,"marks":474,"data":475}," : La comptabilité doit être tenue dans la perspective que l'entreprise continuera à opérer dans un avenir prévisible.",[],{},{"nodeType":248,"data":477,"content":478},{},[479],{"nodeType":91,"data":480,"content":481},{},[482,487],{"nodeType":86,"value":483,"marks":484,"data":486},"Principe d'importance relative",[485],{"type":107},{},{"nodeType":86,"value":488,"marks":489,"data":490}," : Seules les informations significatives doivent être prises en compte.",[],{},{"nodeType":248,"data":492,"content":493},{},[494],{"nodeType":91,"data":495,"content":496},{},[497,502],{"nodeType":86,"value":498,"marks":499,"data":501},"Principe de bonne information",[500],{"type":107},{},{"nodeType":86,"value":503,"marks":504,"data":505}," : Les informations comptables doivent être claires, pertinentes et fiables.",[],{},{"nodeType":248,"data":507,"content":508},{},[509],{"nodeType":91,"data":510,"content":511},{},[512,517],{"nodeType":86,"value":513,"marks":514,"data":516},"Principe de prééminence de la réalité sur l'apparence",[515],{"type":107},{},{"nodeType":86,"value":518,"marks":519,"data":520}," : C'est la substance économique des transactions qui doit prévaloir sur leur forme juridique.",[],{},{"nodeType":91,"data":522,"content":523},{},[524],{"nodeType":86,"value":525,"marks":526,"data":527},"Chacun de ces principes assure une certaine cohérence et fiabilité dans la tenue de la comptabilité. Ils permettent aux utilisateurs des documents comptables (direction de l'entreprise, actionnaires, créanciers, etc.) de prendre des décisions éclairées.",[],{},{"nodeType":82,"data":529,"content":530},{},[531],{"nodeType":86,"value":532,"marks":533,"data":534},"Qu'est-ce que les écritures en comptabilité ?",[],{},{"nodeType":91,"data":536,"content":537},{},[538,541,546,550,556,560,565],{"nodeType":86,"value":135,"marks":539,"data":540},[],{},{"nodeType":86,"value":542,"marks":543,"data":545},"écritures en comptabilité",[544],{"type":107},{},{"nodeType":86,"value":547,"marks":548,"data":549},", aussi appelées ",[],{},{"nodeType":86,"value":551,"marks":552,"data":555},"écritures comptables",[553],{"type":554},"italic",{},{"nodeType":86,"value":557,"marks":558,"data":559},", sont des représentations chiffrées des opérations économiques d'une entreprise. Ces écritures sont enregistrées dans un ",[],{},{"nodeType":86,"value":561,"marks":562,"data":564},"journal comptable",[563],{"type":107},{},{"nodeType":86,"value":566,"marks":567,"data":568},", un document obligatoire dans le suivi des opérations financières.",[],{},{"nodeType":91,"data":570,"content":571},{},[572],{"nodeType":86,"value":573,"marks":574,"data":575},"Chaque écriture traduit une transaction financière ou commerciale, qui peut avoir un impact sur l'activité ou le patrimoine de l'entreprise. En ce sens, les écritures comptables servent à enregistrer des flux, qu'ils soient commerciaux, économiques ou financiers.",[],{},{"nodeType":91,"data":577,"content":578},{},[579,583,588],{"nodeType":86,"value":580,"marks":581,"data":582},"Ces écritures sont réalisées selon la méthode de la ",[],{},{"nodeType":86,"value":584,"marks":585,"data":587},"partie double",[586],{"type":107},{},{"nodeType":86,"value":589,"marks":590,"data":591},". Cela signifie que chaque opération est enregistrée deux fois, une fois au débit et une fois au crédit. L'équilibre entre le débit et le crédit doit être respecté pour chaque écriture.",[],{},{"nodeType":91,"data":593,"content":594},{},[595],{"nodeType":86,"value":596,"marks":597,"data":598},"Elles sont inscrites dans le journal de manière chronologique, à la date de leur pièce justificative, et permettent de suivre de manière précise et détaillée toutes les transactions effectuées par l'entreprise. Les écritures comptables jouent un rôle crucial dans le système d'information financière d'une entreprise et contribuent à la production d'une information financière fiable et comparable.",[],{},{"nodeType":82,"data":600,"content":601},{},[602],{"nodeType":86,"value":603,"marks":604,"data":605},"Le vocabulaire de la finance lié à la comptabilité",[],{},{"nodeType":91,"data":607,"content":608},{},[609,613,617,621,625,629,633],{"nodeType":86,"value":610,"marks":611,"data":612},"Plongeons dans le monde de la finance en lien avec la comptabilité. Le ",[],{},{"nodeType":86,"value":104,"marks":614,"data":616},[615],{"type":107},{},{"nodeType":86,"value":618,"marks":619,"data":620}," est un document qui reflète l'état du patrimoine d'une entreprise à un moment donné, il est composé de deux parties : l'actif et le passif. L'",[],{},{"nodeType":86,"value":114,"marks":622,"data":624},[623],{"type":107},{},{"nodeType":86,"value":626,"marks":627,"data":628}," représente les éléments de patrimoine possédés par l'entreprise, tels que les biens immobiliers ou les créances, tandis que le ",[],{},{"nodeType":86,"value":123,"marks":630,"data":632},[631],{"type":107},{},{"nodeType":86,"value":634,"marks":635,"data":636}," représente les ressources financières de l'entreprise, comprenant les dettes et les capitaux propres.",[],{},{"nodeType":91,"data":638,"content":639},{},[640,643,648],{"nodeType":86,"value":192,"marks":641,"data":642},[],{},{"nodeType":86,"value":644,"marks":645,"data":647},"excédent brut d'exploitation (EBE)",[646],{"type":107},{},{"nodeType":86,"value":649,"marks":650,"data":651}," est un indicateur clé dans le domaine financier qui mesure la rentabilité économique d'une entreprise avant les charges financières et d'amortissement.",[],{},{"nodeType":91,"data":653,"content":654},{},[655,659,664],{"nodeType":86,"value":656,"marks":657,"data":658},"La ",[],{},{"nodeType":86,"value":660,"marks":661,"data":663},"capacité d'autofinancement (CAF)",[662],{"type":107},{},{"nodeType":86,"value":665,"marks":666,"data":667}," est une autre notion financière liée à la comptabilité. Elle désigne la capacité d'une entreprise à autofinancer ses investissements et son besoin en fonds de roulement.",[],{},{"nodeType":91,"data":669,"content":670},{},[671,674,679,683,691],{"nodeType":86,"value":208,"marks":672,"data":673},[],{},{"nodeType":86,"value":675,"marks":676,"data":678},"point mort",[677],{"type":107},{},{"nodeType":86,"value":680,"marks":681,"data":682}," est un concept essentiel en finance et en gestion. Il désigne le niveau d’activité à partir duquel une entreprise couvre l’ensemble de ses ",[],{},{"nodeType":99,"data":684,"content":686},{"uri":685},"/fr/fiches-pratiques/comptabilite/charges-fixes",[687],{"nodeType":86,"value":688,"marks":689,"data":690},"charges fixes",[],{},{"nodeType":86,"value":692,"marks":693,"data":694}," et variables, et commence à réaliser des bénéfices.",[],{},{"nodeType":82,"data":696,"content":697},{},[698],{"nodeType":86,"value":699,"marks":700,"data":701},"Connaitre le jargon professionnel en comptabilité",[],{},{"nodeType":91,"data":703,"content":704},{},[705],{"nodeType":86,"value":706,"marks":707,"data":708},"Décrypter le jargon professionnel en comptabilité est un moyen efficace pour mieux comprendre les enjeux financiers de votre entreprise. Voici quelques termes clés à intégrer :",[],{},{"nodeType":244,"data":710,"content":711},{},[712,727,748],{"nodeType":248,"data":713,"content":714},{},[715],{"nodeType":91,"data":716,"content":717},{},[718,723],{"nodeType":86,"value":719,"marks":720,"data":722},"Trésorerie",[721],{"type":107},{},{"nodeType":86,"value":724,"marks":725,"data":726}," : il s'agit des liquidités disponibles immédiatement pour l'entreprise, soit en caisse, soit en banque.",[],{},{"nodeType":248,"data":728,"content":729},{},[730],{"nodeType":91,"data":731,"content":732},{},[733,736,744],{"nodeType":86,"value":67,"marks":734,"data":735},[],{},{"nodeType":99,"data":737,"content":739},{"uri":738},"/fr/fiches-pratiques/comptabilite/amortissement",[740],{"nodeType":86,"value":741,"marks":742,"data":743},"Amortissement",[],{},{"nodeType":86,"value":745,"marks":746,"data":747}," : constatation comptable d'un amoindrissement de la valeur d'un élément d'actif dû à l'usage, au temps, à un changement de technique ou à toute autre cause.",[],{},{"nodeType":248,"data":749,"content":750},{},[751],{"nodeType":91,"data":752,"content":753},{},[754,757,765],{"nodeType":86,"value":67,"marks":755,"data":756},[],{},{"nodeType":99,"data":758,"content":760},{"uri":759},"pennylane.com/fr/fiches-pratiques/comptabilite/resultat-dexploitation",[761],{"nodeType":86,"value":762,"marks":763,"data":764},"Résultat d'exploitation",[],{},{"nodeType":86,"value":766,"marks":767,"data":768}," : c'est le résultat obtenu après avoir déduit les coûts d'exploitation du chiffre d'affaires.",[],{},{"nodeType":91,"data":770,"content":771},{},[772],{"nodeType":86,"value":773,"marks":774,"data":775},"Il existe également des termes spécifiques aux documents comptables :",[],{},{"nodeType":244,"data":777,"content":778},{},[779,794,815],{"nodeType":248,"data":780,"content":781},{},[782],{"nodeType":91,"data":783,"content":784},{},[785,790],{"nodeType":86,"value":786,"marks":787,"data":789},"PCG (Plan Comptable Général)",[788],{"type":107},{},{"nodeType":86,"value":791,"marks":792,"data":793}," : c'est le système de comptabilité qui établit la liste des comptes à utiliser pour enregistrer les opérations de l'entreprise.",[],{},{"nodeType":248,"data":795,"content":796},{},[797],{"nodeType":91,"data":798,"content":799},{},[800,803,811],{"nodeType":86,"value":67,"marks":801,"data":802},[],{},{"nodeType":99,"data":804,"content":806},{"uri":805},"/fr/fiches-pratiques/comptabilite/balance-comptable",[807],{"nodeType":86,"value":808,"marks":809,"data":810},"Balance comptable",[],{},{"nodeType":86,"value":812,"marks":813,"data":814}," : document récapitulatif des soldes des comptes de l'entreprise à une date donnée, permettant de vérifier leur exactitude.",[],{},{"nodeType":248,"data":816,"content":817},{},[818],{"nodeType":91,"data":819,"content":820},{},[821,826],{"nodeType":86,"value":822,"marks":823,"data":825},"Grand livre comptable",[824],{"type":107},{},{"nodeType":86,"value":827,"marks":828,"data":829}," : recueil de tous les mouvements financiers de l'entreprise, classés par compte.",[],{},{"nodeType":91,"data":831,"content":832},{},[833],{"nodeType":86,"value":834,"marks":835,"data":836},"Pour finir, voici quelques expressions couramment utilisées :",[],{},{"nodeType":244,"data":838,"content":839},{},[840,855,870],{"nodeType":248,"data":841,"content":842},{},[843],{"nodeType":91,"data":844,"content":845},{},[846,851],{"nodeType":86,"value":847,"marks":848,"data":850},"\"Parts sociales\"",[849],{"type":107},{},{"nodeType":86,"value":852,"marks":853,"data":854}," : ce sont les parts de capital détenues par les associés d'une société.",[],{},{"nodeType":248,"data":856,"content":857},{},[858],{"nodeType":91,"data":859,"content":860},{},[861,866],{"nodeType":86,"value":862,"marks":863,"data":865},"\"Personne morale\"",[864],{"type":107},{},{"nodeType":86,"value":867,"marks":868,"data":869}," : désigne une entité (entreprise, association...) ayant des obligations et des droits, distincts de ceux de ses membres.",[],{},{"nodeType":248,"data":871,"content":872},{},[873],{"nodeType":91,"data":874,"content":875},{},[876,881],{"nodeType":86,"value":877,"marks":878,"data":880},"\"Rapprochement bancaire\"",[879],{"type":107},{},{"nodeType":86,"value":882,"marks":883,"data":884}," : comparaison entre les écritures de la comptabilité de l'entreprise et celles de son relevé bancaire.",[],{},{"nodeType":82,"data":886,"content":887},{},[888],{"nodeType":86,"value":889,"marks":890,"data":891},"Les termes comptables en anglais : traduction et explications",[],{},{"nodeType":91,"data":893,"content":894},{},[895],{"nodeType":86,"value":896,"marks":897,"data":898},"Passons maintenant à l'anglais, langue universelle des affaires. La maîtrise du vocabulaire comptable anglophone est essentielle pour communiquer efficacement avec des partenaires commerciaux internationaux, comprendre des documents financiers ou encore travailler dans une entreprise multinationale. Voici quelques termes couramment utilisés :",[],{},{"nodeType":244,"data":900,"content":901},{},[902,917,932,947,962,977],{"nodeType":248,"data":903,"content":904},{},[905],{"nodeType":91,"data":906,"content":907},{},[908,913],{"nodeType":86,"value":909,"marks":910,"data":912},"Account",[911],{"type":107},{},{"nodeType":86,"value":914,"marks":915,"data":916}," : Compte. Un enregistrement des transactions financières d'une entreprise.",[],{},{"nodeType":248,"data":918,"content":919},{},[920],{"nodeType":91,"data":921,"content":922},{},[923,928],{"nodeType":86,"value":924,"marks":925,"data":927},"Balance Sheet",[926],{"type":107},{},{"nodeType":86,"value":929,"marks":930,"data":931}," : Bilan. Un document qui montre l'état financier d'une entreprise à un moment donné, avec l'actif et le passif.",[],{},{"nodeType":248,"data":933,"content":934},{},[935],{"nodeType":91,"data":936,"content":937},{},[938,943],{"nodeType":86,"value":939,"marks":940,"data":942},"Expenses",[941],{"type":107},{},{"nodeType":86,"value":944,"marks":945,"data":946}," : Dépenses. Les coûts engagés par une entreprise pour générer des revenus.",[],{},{"nodeType":248,"data":948,"content":949},{},[950],{"nodeType":91,"data":951,"content":952},{},[953,958],{"nodeType":86,"value":954,"marks":955,"data":957},"Assets",[956],{"type":107},{},{"nodeType":86,"value":959,"marks":960,"data":961}," : Actifs. Les ressources possédées par une entreprise qui ont une valeur économique.",[],{},{"nodeType":248,"data":963,"content":964},{},[965],{"nodeType":91,"data":966,"content":967},{},[968,973],{"nodeType":86,"value":969,"marks":970,"data":972},"Liabilities",[971],{"type":107},{},{"nodeType":86,"value":974,"marks":975,"data":976}," : Passifs. Les obligations financières ou dettes d'une entreprise.",[],{},{"nodeType":248,"data":978,"content":979},{},[980],{"nodeType":91,"data":981,"content":982},{},[983,988],{"nodeType":86,"value":984,"marks":985,"data":987},"Income",[986],{"type":107},{},{"nodeType":86,"value":989,"marks":990,"data":991}," : Revenus. Les gains financiers réalisés par une entreprise.",[],{},{"nodeType":91,"data":993,"content":994},{},[995],{"nodeType":86,"value":996,"marks":997,"data":998},"Il existe bien sûr de nombreux autres termes comptables en anglais. Les comprendre et les utiliser correctement est essentiel pour naviguer efficacement dans le monde de la finance et de la comptabilité internationales.",[],{},{"nodeType":82,"data":1000,"content":1001},{},[1002],{"nodeType":86,"value":1003,"marks":1004,"data":1005},"Dictionnaire du vocabulaire comptable : de A à Z",[],{},{"nodeType":91,"data":1007,"content":1008},{},[1009],{"nodeType":86,"value":1010,"marks":1011,"data":1012},"Dans cette section, nous allons vous présenter un dictionnaire du vocabulaire comptable de A à Z. Ce dictionnaire est conçu pour vous aider à comprendre et à utiliser correctement les termes comptables clés, qu'il s'agisse de termes généraux ou de termes plus spécifiques à certaines opérations ou situations comptables.",[],{},{"nodeType":91,"data":1014,"content":1015},{},[1016],{"nodeType":86,"value":1017,"marks":1018,"data":1019},"Vous y trouverez des définitions claires et précises pour chaque terme, ainsi que des exemples concrets pour vous aider à comprendre comment ces termes sont utilisés dans la pratique. Pour faciliter votre navigation, le dictionnaire est organisé par ordre alphabétique.",[],{},{"nodeType":91,"data":1021,"content":1022},{},[1023],{"nodeType":86,"value":1024,"marks":1025,"data":1026},"Que vous soyez un étudiant en comptabilité, un entrepreneur qui gère sa propre comptabilité ou un professionnel qui cherche à améliorer ses connaissances, ce dictionnaire vous sera d'une grande utilité. Alors, commençons notre voyage dans le monde du vocabulaire comptable, de A à Z.",[],{},{"nodeType":82,"data":1028,"content":1029},{},[1030],{"nodeType":86,"value":1031,"marks":1032,"data":1033},"Liste des termes couramment utilisés en comptabilité",[],{},{"nodeType":91,"data":1035,"content":1036},{},[1037,1041,1046],{"nodeType":86,"value":1038,"marks":1039,"data":1040},"Pour commencer, voici une liste non exhaustive de ",[],{},{"nodeType":86,"value":1042,"marks":1043,"data":1045},"termes couramment utilisés en comptabilité",[1044],{"type":107},{},{"nodeType":86,"value":1047,"marks":1048,"data":1049},".",[],{},{"nodeType":244,"data":1051,"content":1052},{},[1053,1068,1083,1098,1113,1128,1143,1158],{"nodeType":248,"data":1054,"content":1055},{},[1056],{"nodeType":91,"data":1057,"content":1058},{},[1059,1064],{"nodeType":86,"value":1060,"marks":1061,"data":1063},"Actif",[1062],{"type":107},{},{"nodeType":86,"value":1065,"marks":1066,"data":1067}," : Les biens qu'une organisation possède, qu'ils soient tangibles ou intangibles.",[],{},{"nodeType":248,"data":1069,"content":1070},{},[1071],{"nodeType":91,"data":1072,"content":1073},{},[1074,1079],{"nodeType":86,"value":1075,"marks":1076,"data":1078},"Bilan",[1077],{"type":107},{},{"nodeType":86,"value":1080,"marks":1081,"data":1082}," : Un document qui reflète l'état du patrimoine d'une entreprise à un moment donné. Il est divisé en deux parties : l'actif et le passif.",[],{},{"nodeType":248,"data":1084,"content":1085},{},[1086],{"nodeType":91,"data":1087,"content":1088},{},[1089,1094],{"nodeType":86,"value":1090,"marks":1091,"data":1093},"Crédit",[1092],{"type":107},{},{"nodeType":86,"value":1095,"marks":1096,"data":1097}," : Dans le cadre de la comptabilité en partie double, une entrée de crédit représente une augmentation des passifs ou une diminution des actifs.",[],{},{"nodeType":248,"data":1099,"content":1100},{},[1101],{"nodeType":91,"data":1102,"content":1103},{},[1104,1109],{"nodeType":86,"value":1105,"marks":1106,"data":1108},"Débit",[1107],{"type":107},{},{"nodeType":86,"value":1110,"marks":1111,"data":1112}," : Une entrée de débit enregistre une augmentation des actifs ou une diminution des passifs.",[],{},{"nodeType":248,"data":1114,"content":1115},{},[1116],{"nodeType":91,"data":1117,"content":1118},{},[1119,1124],{"nodeType":86,"value":1120,"marks":1121,"data":1123},"Écriture comptable",[1122],{"type":107},{},{"nodeType":86,"value":1125,"marks":1126,"data":1127}," : Représentation chiffrée d'une transaction commerciale ou financière.",[],{},{"nodeType":248,"data":1129,"content":1130},{},[1131],{"nodeType":91,"data":1132,"content":1133},{},[1134,1139],{"nodeType":86,"value":1135,"marks":1136,"data":1138},"Passif",[1137],{"type":107},{},{"nodeType":86,"value":1140,"marks":1141,"data":1142}," : Les obligations financières de l'entreprise, comme les dettes ou les capitaux propres.",[],{},{"nodeType":248,"data":1144,"content":1145},{},[1146],{"nodeType":91,"data":1147,"content":1148},{},[1149,1154],{"nodeType":86,"value":1150,"marks":1151,"data":1153},"Recettes",[1152],{"type":107},{},{"nodeType":86,"value":1155,"marks":1156,"data":1157}," : Les revenus générés par l'activité de l'entreprise. Elles peuvent être confondues avec les revenus ou les paiements, mais ces termes ont des sens différents en comptabilité.",[],{},{"nodeType":248,"data":1159,"content":1160},{},[1161],{"nodeType":91,"data":1162,"content":1163},{},[1164,1169],{"nodeType":86,"value":1165,"marks":1166,"data":1168},"Réserves",[1167],{"type":107},{},{"nodeType":86,"value":1170,"marks":1171,"data":1172}," : Les fonds mis de côté pour faire face à des dépenses futures ou imprévues.",[],{},{"nodeType":91,"data":1174,"content":1175},{},[1176],{"nodeType":86,"value":1177,"marks":1178,"data":1179},"Ces termes sont essentiels pour comprendre les documents comptables et les discussions sur la santé financière d'une entreprise.",[],{},{"nodeType":82,"data":1181,"content":1182},{},[1183],{"nodeType":86,"value":1184,"marks":1185,"data":1186},"Quoi dans la comptabilité : termes et concepts expliqués",[],{},{"nodeType":91,"data":1188,"content":1189},{},[1190],{"nodeType":86,"value":1191,"marks":1192,"data":1193},"Abordons maintenant certains termes et concepts clés en comptabilité :",[],{},{"nodeType":244,"data":1195,"content":1196},{},[1197,1212,1227,1242,1257,1272,1287,1302],{"nodeType":248,"data":1198,"content":1199},{},[1200],{"nodeType":91,"data":1201,"content":1202},{},[1203,1208],{"nodeType":86,"value":1204,"marks":1205,"data":1207},"Montant",[1206],{"type":107},{},{"nodeType":86,"value":1209,"marks":1210,"data":1211}," : Il s'agit de la somme d'argent impliquée dans une transaction ou une opération comptable.",[],{},{"nodeType":248,"data":1213,"content":1214},{},[1215],{"nodeType":91,"data":1216,"content":1217},{},[1218,1223],{"nodeType":86,"value":1219,"marks":1220,"data":1222},"Montant de TVA",[1221],{"type":107},{},{"nodeType":86,"value":1224,"marks":1225,"data":1226}," : C'est le total de la taxe sur la valeur ajoutée collectée sur les ventes de biens ou services.",[],{},{"nodeType":248,"data":1228,"content":1229},{},[1230],{"nodeType":91,"data":1231,"content":1232},{},[1233,1238],{"nodeType":86,"value":1234,"marks":1235,"data":1237},"Créances clients",[1236],{"type":107},{},{"nodeType":86,"value":1239,"marks":1240,"data":1241}," : Il s'agit des montants dus par les clients à une entreprise pour des biens ou services fournis.",[],{},{"nodeType":248,"data":1243,"content":1244},{},[1245],{"nodeType":91,"data":1246,"content":1247},{},[1248,1253],{"nodeType":86,"value":1249,"marks":1250,"data":1252},"Valeur nette comptable",[1251],{"type":107},{},{"nodeType":86,"value":1254,"marks":1255,"data":1256}," : C'est la valeur d'un actif ou d'une entreprise après déduction de toutes les dettes et obligations.",[],{},{"nodeType":248,"data":1258,"content":1259},{},[1260],{"nodeType":91,"data":1261,"content":1262},{},[1263,1268],{"nodeType":86,"value":1264,"marks":1265,"data":1267},"Élément identifiable du patrimoine",[1266],{"type":107},{},{"nodeType":86,"value":1269,"marks":1270,"data":1271}," : C'est un bien ou un droit possédé par une entreprise qui peut être évalué en termes monétaires.",[],{},{"nodeType":248,"data":1273,"content":1274},{},[1275],{"nodeType":91,"data":1276,"content":1277},{},[1278,1283],{"nodeType":86,"value":1279,"marks":1280,"data":1282},"Commissaire aux comptes",[1281],{"type":107},{},{"nodeType":86,"value":1284,"marks":1285,"data":1286}," : C'est un professionnel indépendant chargé de vérifier la fiabilité des informations financières fournies par une entreprise.",[],{},{"nodeType":248,"data":1288,"content":1289},{},[1290],{"nodeType":91,"data":1291,"content":1292},{},[1293,1298],{"nodeType":86,"value":1294,"marks":1295,"data":1297},"Court terme",[1296],{"type":107},{},{"nodeType":86,"value":1299,"marks":1300,"data":1301}," : Ce terme fait référence aux opérations ou obligations qui doivent être réalisées ou remplies dans un délai d'un an.",[],{},{"nodeType":248,"data":1303,"content":1304},{},[1305],{"nodeType":91,"data":1306,"content":1307},{},[1308,1313],{"nodeType":86,"value":1309,"marks":1310,"data":1312},"Application des principes comptables",[1311],{"type":107},{},{"nodeType":86,"value":1314,"marks":1315,"data":1316}," : C'est le processus par lequel une entreprise applique les règles et directives comptables pour enregistrer et rapporter ses transactions financières.",[],{},{"nodeType":91,"data":1318,"content":1319},{},[1320],{"nodeType":86,"value":1321,"marks":1322,"data":1323},"Ces termes et concepts constituent la base de la compréhension de la comptabilité.",[],{},{"nodeType":82,"data":1325,"content":1326},{},[1327],{"nodeType":86,"value":1328,"marks":1329,"data":1330},"Télécharger le lexique de la comptabilité en PDF",[],{},{"nodeType":91,"data":1332,"content":1333},{},[1334],{"nodeType":86,"value":1335,"marks":1336,"data":1337},"Pour ceux qui souhaitent avoir un accès rapide et facile au vocabulaire comptable, le téléchargement du lexique de la comptabilité en PDF est une excellente option. Ce format vous permet de consulter le lexique à tout moment, même sans connexion Internet.",[],{},{"nodeType":91,"data":1339,"content":1340},{},[1341],{"nodeType":86,"value":1342,"marks":1343,"data":1344},"Vous pouvez trouver de nombreux lexiques comptables en PDF disponibles en ligne. 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Heureusement, il existe des solutions pour simplifier cette tâche. Des logiciels de comptabilité en ligne, aux cabinets d'experts-comptables, en passant par des MOOC dédiés, vous pouvez apprendre rapidement et même gérer votre comptabilité tout seul. Découvrez comment choisir le meilleur logiciel gratuit et comment bénéficier d'un expert-comptable sans frais. 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Il permet l'enregistrement précis de toutes les transactions d'achat, qu'il s'agisse de marchandises, de matières premières ou de frais généraux. Ce document obligatoire offre un aperçu détaillé des dépenses, facilitant ainsi le suivi et le contrôle des dettes fournisseurs. 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C’est là qu’interviennent les produits constatés d'avance. Ils permettent d'ajuster le chiffre d’affaires en fonction des prestations réellement réalisées. Comment comptabiliser un PCA ? Quand enregistrer son écriture ? Quelles sont les erreurs à éviter ? 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Que vous cherchiez un outil simple pour la gestion comptable, un système de facturation efficace, ou un logiciel gratuit, il est essentiel de choisir le meilleur pour votre entreprise. Découvrez notre sélection de solutions, notamment Pennylane, EBP, Axonaut et d'autres, conçues pour répondre spécifiquement aux besoins des petites entreprises.",[2028],{"metadata":2029,"sys":2032,"fields":2039},{"tags":2030,"concepts":2031},[],[],{"space":2033,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":2035,"publishedVersion":1423,"revision":1424,"contentType":2037,"locale":29},{"sys":2034},{"type":12,"linkType":13,"id":14},{"sys":2036},{"id":21,"type":12,"linkType":22},{"sys":2038},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":2040,"mainTitle":2041,"subtitle":1456,"heroImage":2060,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":2042,"content":2043,"nodeType":78},{},[2044,2054],{"data":2045,"content":2046,"nodeType":1449},{},[2047,2050],{"data":2048,"marks":2049,"value":1443,"nodeType":86},{},[],{"data":2051,"marks":2052,"value":1448,"nodeType":86},{},[2053],{"type":107},{"data":2055,"content":2056,"nodeType":91},{},[2057],{"data":2058,"marks":2059,"value":67,"nodeType":86},{},[],{"metadata":2061,"sys":2064,"fields":2069},{"tags":2062,"concepts":2063},[],[],{"space":2065,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":2067,"publishedVersion":1468,"revision":47,"locale":29},{"sys":2066},{"type":12,"linkType":13,"id":14},{"sys":2068},{"id":21,"type":12,"linkType":22},{"title":1470,"file":2070},{"url":1472,"details":2071,"fileName":1477,"contentType":75},{"size":1474,"image":2072},{"width":1476,"height":1476},{"sys":2074,"fields":2077},{"id":2075,"createdAt":2076},"19W12zKEyF4iKL4a57nxT3","2025-04-28T15:11:04.401Z",{"title":2078,"slug":2079,"articleIntro":2080,"category":2081},"Compte comptable IS : comment comptabiliser l’impôt sur les sociétés ?","compte-comptable-is-comment-comptabiliser-limpot-sur-les-societes","L’impôt sur les sociétés (IS) constitue une charge importante pour de nombreuses entreprises et sa comptabilisation doit être rigoureuse. Entre les acomptes à verser, l’enregistrement du solde et le suivi des crédits éventuels, il est essentiel d’utiliser les bons comptes comptables et de passer les écritures adéquates. 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Ces outils, tels que Pennylane, Dext, Chaintrust, ou encore Neo expert, sont conçus pour optimiser et simplifier vos processus comptables. Qu'ils soient en mode SaaS ou sur le Cloud, ils vous offrent une solution efficace pour gagner en productivité. 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Elle comprend l'analyse et la comptabilisation des produits et charges exceptionnels, comme ceux enregistrés dans le compte 775 ou le compte 678. Cette tâche délicate implique également des charges d'exercices antérieurs. 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Il mesure la rentabilité de son modèle économique, générée par ses activités courantes, en différenciant les produits d'exploitation et les charges d'exploitation. Il se concentre donc sur l'efficacité opérationnelle et la maîtrise des coûts.",[2404],{"metadata":2405,"sys":2408,"fields":2415},{"tags":2406,"concepts":2407},[],[],{"space":2409,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":2411,"publishedVersion":1423,"revision":1424,"contentType":2413,"locale":29},{"sys":2410},{"type":12,"linkType":13,"id":14},{"sys":2412},{"id":21,"type":12,"linkType":22},{"sys":2414},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":2416,"mainTitle":2417,"subtitle":1456,"heroImage":2436,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":2418,"content":2419,"nodeType":78},{},[2420,2430],{"data":2421,"content":2422,"nodeType":1449},{},[2423,2426],{"data":2424,"marks":2425,"value":1443,"nodeType":86},{},[],{"data":2427,"marks":2428,"value":1448,"nodeType":86},{},[2429],{"type":107},{"data":2431,"content":2432,"nodeType":91},{},[2433],{"data":2434,"marks":2435,"value":67,"nodeType":86},{},[],{"metadata":2437,"sys":2440,"fields":2445},{"tags":2438,"concepts":2439},[],[],{"space":2441,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":2443,"publishedVersion":1468,"revision":47,"locale":29},{"sys":2442},{"type":12,"linkType":13,"id":14},{"sys":2444},{"id":21,"type":12,"linkType":22},{"title":1470,"file":2446},{"url":1472,"details":2447,"fileName":1477,"contentType":75},{"size":1474,"image":2448},{"width":1476,"height":1476},{"sys":2450,"fields":2453},{"id":2451,"createdAt":2452},"70Ydw0cSFTPd7uPnBnRn75","2020-09-04T09:00:42.400Z",{"title":2454,"slug":2455,"articleIntro":2456,"category":2457},"L’expert-comptable est-il indispensable pour les PME ?","petite-entreprise-expert-comptable","La plupart des TPE et PME ont l’obligation de tenir une comptabilité générale. Mais sont-elles obligées de faire appel à un expert-comptable ? Dans quels cas est-ce possible de tenir sa comptabilité soi-même, et à quels risques ? Cet article détaille tout ce qu’il faut savoir pour prendre la bonne décision et décider de recourir (ou non) à un expert-comptable.",[2458],{"metadata":2459,"sys":2462,"fields":2469},{"tags":2460,"concepts":2461},[],[],{"space":2463,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":2465,"publishedVersion":1423,"revision":1424,"contentType":2467,"locale":29},{"sys":2464},{"type":12,"linkType":13,"id":14},{"sys":2466},{"id":21,"type":12,"linkType":22},{"sys":2468},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":2470,"mainTitle":2471,"subtitle":1456,"heroImage":2490,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":2472,"content":2473,"nodeType":78},{},[2474,2484],{"data":2475,"content":2476,"nodeType":1449},{},[2477,2480],{"data":2478,"marks":2479,"value":1443,"nodeType":86},{},[],{"data":2481,"marks":2482,"value":1448,"nodeType":86},{},[2483],{"type":107},{"data":2485,"content":2486,"nodeType":91},{},[2487],{"data":2488,"marks":2489,"value":67,"nodeType":86},{},[],{"metadata":2491,"sys":2494,"fields":2499},{"tags":2492,"concepts":2493},[],[],{"space":2495,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":2497,"publishedVersion":1468,"revision":47,"locale":29},{"sys":2496},{"type":12,"linkType":13,"id":14},{"sys":2498},{"id":21,"type":12,"linkType":22},{"title":1470,"file":2500},{"url":1472,"details":2501,"fileName":1477,"contentType":75},{"size":1474,"image":2502},{"width":1476,"height":1476},{"sys":2504,"fields":2507},{"id":2505,"createdAt":2506},"4iR3gvK6XXnlCFuU81oMCU","2024-07-17T16:17:36.394Z",{"title":2508,"slug":2509,"articleIntro":2510,"category":2511},"Suivi comptable : comment faire ? à quoi ça sert ?","suivi-comptable-comment-faire-a-quoi-ca-sert","Le suivi comptable, un pilier central de la gestion financière, offre une visibilité sur les flux monétaires de votre entreprise, qu'il s'agisse d'une SARL, SASU ou autre. Il comprend l'enregistrement précis des transactions, la conservation des justificatifs et la gestion optimale de la trésorerie. En adoptant un outil de suivi comptable, vous pouvez sécuriser chaque étape de la tenue de compte. C'est un aspect essentiel à maîtriser pour tout auto entrepreneur ou société.",[2512],{"metadata":2513,"sys":2516,"fields":2523},{"tags":2514,"concepts":2515},[],[],{"space":2517,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":2519,"publishedVersion":1423,"revision":1424,"contentType":2521,"locale":29},{"sys":2518},{"type":12,"linkType":13,"id":14},{"sys":2520},{"id":21,"type":12,"linkType":22},{"sys":2522},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":2524,"mainTitle":2525,"subtitle":1456,"heroImage":2544,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":2526,"content":2527,"nodeType":78},{},[2528,2538],{"data":2529,"content":2530,"nodeType":1449},{},[2531,2534],{"data":2532,"marks":2533,"value":1443,"nodeType":86},{},[],{"data":2535,"marks":2536,"value":1448,"nodeType":86},{},[2537],{"type":107},{"data":2539,"content":2540,"nodeType":91},{},[2541],{"data":2542,"marks":2543,"value":67,"nodeType":86},{},[],{"metadata":2545,"sys":2548,"fields":2553},{"tags":2546,"concepts":2547},[],[],{"space":2549,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":2551,"publishedVersion":1468,"revision":47,"locale":29},{"sys":2550},{"type":12,"linkType":13,"id":14},{"sys":2552},{"id":21,"type":12,"linkType":22},{"title":1470,"file":2554},{"url":1472,"details":2555,"fileName":1477,"contentType":75},{"size":1474,"image":2556},{"width":1476,"height":1476},{"sys":2558,"fields":2561},{"id":2559,"createdAt":2560},"6oSTDhoZEHRvafeOsowI4C","2024-02-14T10:11:36.121Z",{"title":2562,"slug":2563,"articleIntro":2564,"category":2565},"Compte de résultat prévisionnel : Prévoir sa comptabilité","compte-de-resultat-previsionnel-prevoir-sa-comptabilite","En matière de comptabilité, le compte de résultat prévisionnel est un outil essentiel pour toute entreprise. Il s'agit d'un tableau financier détaillé, permettant d'anticiper les produits et charges de l'entreprise pour un exercice comptable donné. Ce document stratégique, souvent intégré dans le business plan, permet d'évaluer la viabilité d'un projet en synthétisant l'activité économique prévue. Il est calculé en soustrayant les coûts variables et fixes du chiffre d'affaires. Ainsi, on peut déterminer un résultat net, qu'il soit bénéfice ou perte.",[2566],{"metadata":2567,"sys":2570,"fields":2577},{"tags":2568,"concepts":2569},[],[],{"space":2571,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":2573,"publishedVersion":1423,"revision":1424,"contentType":2575,"locale":29},{"sys":2572},{"type":12,"linkType":13,"id":14},{"sys":2574},{"id":21,"type":12,"linkType":22},{"sys":2576},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":2578,"mainTitle":2579,"subtitle":1456,"heroImage":2598,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":2580,"content":2581,"nodeType":78},{},[2582,2592],{"data":2583,"content":2584,"nodeType":1449},{},[2585,2588],{"data":2586,"marks":2587,"value":1443,"nodeType":86},{},[],{"data":2589,"marks":2590,"value":1448,"nodeType":86},{},[2591],{"type":107},{"data":2593,"content":2594,"nodeType":91},{},[2595],{"data":2596,"marks":2597,"value":67,"nodeType":86},{},[],{"metadata":2599,"sys":2602,"fields":2607},{"tags":2600,"concepts":2601},[],[],{"space":2603,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":2605,"publishedVersion":1468,"revision":47,"locale":29},{"sys":2604},{"type":12,"linkType":13,"id":14},{"sys":2606},{"id":21,"type":12,"linkType":22},{"title":1470,"file":2608},{"url":1472,"details":2609,"fileName":1477,"contentType":75},{"size":1474,"image":2610},{"width":1476,"height":1476},{"sys":2612,"fields":2615},{"id":2613,"createdAt":2614},"5DHH2IkqeMWDrDCSxWcK2N","2023-11-14T15:12:18.403Z",{"title":2616,"slug":2617,"articleIntro":2618,"category":2619},"Code BIC : où le trouver et à quoi sert-il ?","code-bic-a-quoi-sert-il-et-ou-se-trouve-t-il","Le code BIC, aussi appelé code SWIFT, est un identifiant unique attribué à chaque banque pour sécuriser et faciliter les transactions internationales. Composé de 8 à 11 caractères, il permet de reconnaître précisément un établissement bancaire à travers le monde. Vous pouvez retrouver ce code directement sur votre relevé d’identité bancaire (RIB), généralement à côté de votre IBAN, afin d’assurer la bonne réception de vos virements et d’éviter toute erreur lors de vos opérations bancaires.",[2620],{"metadata":2621,"sys":2624,"fields":2631},{"tags":2622,"concepts":2623},[],[],{"space":2625,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":2627,"publishedVersion":1423,"revision":1424,"contentType":2629,"locale":29},{"sys":2626},{"type":12,"linkType":13,"id":14},{"sys":2628},{"id":21,"type":12,"linkType":22},{"sys":2630},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":2632,"mainTitle":2633,"subtitle":1456,"heroImage":2652,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":2634,"content":2635,"nodeType":78},{},[2636,2646],{"data":2637,"content":2638,"nodeType":1449},{},[2639,2642],{"data":2640,"marks":2641,"value":1443,"nodeType":86},{},[],{"data":2643,"marks":2644,"value":1448,"nodeType":86},{},[2645],{"type":107},{"data":2647,"content":2648,"nodeType":91},{},[2649],{"data":2650,"marks":2651,"value":67,"nodeType":86},{},[],{"metadata":2653,"sys":2656,"fields":2661},{"tags":2654,"concepts":2655},[],[],{"space":2657,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":2659,"publishedVersion":1468,"revision":47,"locale":29},{"sys":2658},{"type":12,"linkType":13,"id":14},{"sys":2660},{"id":21,"type":12,"linkType":22},{"title":1470,"file":2662},{"url":1472,"details":2663,"fileName":1477,"contentType":75},{"size":1474,"image":2664},{"width":1476,"height":1476},{"sys":2666,"fields":2669},{"id":2667,"createdAt":2668},"69QFfPzJnC1QEg6NodrW1E","2024-02-02T10:25:38.047Z",{"title":2670,"slug":2671,"articleIntro":2672,"category":2673},"Immobilisations en comptabilité : Comprendre et gérer ces actifs","immobilisations-en-comptabilite-comprendre-et-gerer-ces-actifs","Les immobilisations font partie du patrimoine de votre entreprise. Il s’agit des biens qu'elle conserve sur le long terme pour assurer son activité et se développer. Bâtiments, machines, brevets ou encore investissements financiers, ces actifs ont une durée de vie supérieure à un exercice comptable (12 mois). En tant qu’actifs, elles font l'objet d'un suivi comptable spécifique, notamment avec l'amortissement, qui permet d'étaler leur coût dans le temps. Bien gérer ces immobilisations, c'est garantir la solidité financière de votre entreprise et optimiser ses performances sur le long terme. On vous explique comment différencier les immobilisations, les comptabiliser et calculer leur amortissement, quand c’est possible.",[2674],{"metadata":2675,"sys":2678,"fields":2685},{"tags":2676,"concepts":2677},[],[],{"space":2679,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":2681,"publishedVersion":1423,"revision":1424,"contentType":2683,"locale":29},{"sys":2680},{"type":12,"linkType":13,"id":14},{"sys":2682},{"id":21,"type":12,"linkType":22},{"sys":2684},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":2686,"mainTitle":2687,"subtitle":1456,"heroImage":2706,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":2688,"content":2689,"nodeType":78},{},[2690,2700],{"data":2691,"content":2692,"nodeType":1449},{},[2693,2696],{"data":2694,"marks":2695,"value":1443,"nodeType":86},{},[],{"data":2697,"marks":2698,"value":1448,"nodeType":86},{},[2699],{"type":107},{"data":2701,"content":2702,"nodeType":91},{},[2703],{"data":2704,"marks":2705,"value":67,"nodeType":86},{},[],{"metadata":2707,"sys":2710,"fields":2715},{"tags":2708,"concepts":2709},[],[],{"space":2711,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":2713,"publishedVersion":1468,"revision":47,"locale":29},{"sys":2712},{"type":12,"linkType":13,"id":14},{"sys":2714},{"id":21,"type":12,"linkType":22},{"title":1470,"file":2716},{"url":1472,"details":2717,"fileName":1477,"contentType":75},{"size":1474,"image":2718},{"width":1476,"height":1476},{"sys":2720,"fields":2723},{"id":2721,"createdAt":2722},"50PDIo1u0vwEutgTrjyPV5","2025-03-04T10:45:50.024Z",{"title":2724,"slug":2725,"articleIntro":2726,"category":2727}," Comprendre les immobilisations corporelles","immobilisations-corporelles","Acquérir un bien (terrain, bâtiment, machine) est souvent indispensable à la production d’une entreprise. Une acquisition qu’il faut inscrire dans la comptabilité et qui peut peser lourd dans les finances d’une entreprise. L’immobilisation corporelle de ce type d’actif permet de réduire son impact financier. Mais comment cela fonctionne-t-il ? Qu’est-ce qu’une immobilisation corporelle, exactement ? Quels biens sont concernés ? Comment inscrire vos immobilisations corporelles dans votre comptabilité et comment les amortir pour prendre en considération leur perte de valeur dans le temps ? On vous répond.",[2728],{"metadata":2729,"sys":2732,"fields":2739},{"tags":2730,"concepts":2731},[],[],{"space":2733,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":2735,"publishedVersion":1423,"revision":1424,"contentType":2737,"locale":29},{"sys":2734},{"type":12,"linkType":13,"id":14},{"sys":2736},{"id":21,"type":12,"linkType":22},{"sys":2738},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":2740,"mainTitle":2741,"subtitle":1456,"heroImage":2760,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":2742,"content":2743,"nodeType":78},{},[2744,2754],{"data":2745,"content":2746,"nodeType":1449},{},[2747,2750],{"data":2748,"marks":2749,"value":1443,"nodeType":86},{},[],{"data":2751,"marks":2752,"value":1448,"nodeType":86},{},[2753],{"type":107},{"data":2755,"content":2756,"nodeType":91},{},[2757],{"data":2758,"marks":2759,"value":67,"nodeType":86},{},[],{"metadata":2761,"sys":2764,"fields":2769},{"tags":2762,"concepts":2763},[],[],{"space":2765,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":2767,"publishedVersion":1468,"revision":47,"locale":29},{"sys":2766},{"type":12,"linkType":13,"id":14},{"sys":2768},{"id":21,"type":12,"linkType":22},{"title":1470,"file":2770},{"url":1472,"details":2771,"fileName":1477,"contentType":75},{"size":1474,"image":2772},{"width":1476,"height":1476},{"sys":2774,"fields":2777},{"id":2775,"createdAt":2776},"23F2YRrxZfxHYMobLfod5p","2024-02-19T14:13:45.443Z",{"title":2778,"slug":2779,"articleIntro":2780,"category":2781},"Bilan comptable : comment décrypter ce document ?","guide-pratique-decrypter-facilement-un-bilan-comptable","Vous vous demandez comment lire un bilan comptable ? Ce guide vous aidera à déchiffrer les composants clés d'un bilan, à l'instar de l'actif, du passif et du patrimoine d'une entreprise. Vous y découvrirez aussi comment analyser la structure financière et la trésorerie à travers le tableau comptable. 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Trois formes de balance comptable existent : la balance comptable générale, la balance comptable auxiliaire et la banane comptable âgée. Nous faisons le point.",[2836],{"metadata":2837,"sys":2840,"fields":2847},{"tags":2838,"concepts":2839},[],[],{"space":2841,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":2843,"publishedVersion":1423,"revision":1424,"contentType":2845,"locale":29},{"sys":2842},{"type":12,"linkType":13,"id":14},{"sys":2844},{"id":21,"type":12,"linkType":22},{"sys":2846},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":2848,"mainTitle":2849,"subtitle":1456,"heroImage":2868,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":2850,"content":2851,"nodeType":78},{},[2852,2862],{"data":2853,"content":2854,"nodeType":1449},{},[2855,2858],{"data":2856,"marks":2857,"value":1443,"nodeType":86},{},[],{"data":2859,"marks":2860,"value":1448,"nodeType":86},{},[2861],{"type":107},{"data":2863,"content":2864,"nodeType":91},{},[2865],{"data":2866,"marks":2867,"value":67,"nodeType":86},{},[],{"metadata":2869,"sys":2872,"fields":2877},{"tags":2870,"concepts":2871},[],[],{"space":2873,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":2875,"publishedVersion":1468,"revision":47,"locale":29},{"sys":2874},{"type":12,"linkType":13,"id":14},{"sys":2876},{"id":21,"type":12,"linkType":22},{"title":1470,"file":2878},{"url":1472,"details":2879,"fileName":1477,"contentType":75},{"size":1474,"image":2880},{"width":1476,"height":1476},{"sys":2882,"fields":2885},{"id":2883,"createdAt":2884},"1O5oiA4r4f2NPLdwWRdUsr","2023-09-07T07:49:03.901Z",{"title":2886,"slug":2887,"articleIntro":2888,"category":2889},"Comment analyser votre compte de résultat différentiel ?","compte-resultat-differentiel","Le compte de résultat différentiel est un outil clé pour les entreprises souhaitant analyser leurs performances financières. En distinguant les coûts fixes des coûts variables, cette approche permet de clarifier les structures de coûts et d’identifier les leviers d’optimisation. Dans cet article, nous explorerons les avantages du compte de résultat différentiel, son calcul, ainsi que les stratégies pour améliorer la rentabilité de votre entreprise. Grâce à une meilleure visibilité sur les marges, les dirigeants peuvent prendre des décisions éclairées pour piloter efficacement leur activité et maximiser leur performance financière.",[2890],{"metadata":2891,"sys":2894,"fields":2901},{"tags":2892,"concepts":2893},[],[],{"space":2895,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":2897,"publishedVersion":1423,"revision":1424,"contentType":2899,"locale":29},{"sys":2896},{"type":12,"linkType":13,"id":14},{"sys":2898},{"id":21,"type":12,"linkType":22},{"sys":2900},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":2902,"mainTitle":2903,"subtitle":1456,"heroImage":2922,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":2904,"content":2905,"nodeType":78},{},[2906,2916],{"data":2907,"content":2908,"nodeType":1449},{},[2909,2912],{"data":2910,"marks":2911,"value":1443,"nodeType":86},{},[],{"data":2913,"marks":2914,"value":1448,"nodeType":86},{},[2915],{"type":107},{"data":2917,"content":2918,"nodeType":91},{},[2919],{"data":2920,"marks":2921,"value":67,"nodeType":86},{},[],{"metadata":2923,"sys":2926,"fields":2931},{"tags":2924,"concepts":2925},[],[],{"space":2927,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":2929,"publishedVersion":1468,"revision":47,"locale":29},{"sys":2928},{"type":12,"linkType":13,"id":14},{"sys":2930},{"id":21,"type":12,"linkType":22},{"title":1470,"file":2932},{"url":1472,"details":2933,"fileName":1477,"contentType":75},{"size":1474,"image":2934},{"width":1476,"height":1476},{"sys":2936,"fields":2939},{"id":2937,"createdAt":2938},"6UNTz2Tknf7yNl1hCIc77V","2024-02-19T15:42:37.377Z",{"title":2940,"slug":2941,"articleIntro":2942,"category":2943},"Risque de liquidité en comptabilité : Définition et gestion appropriée","risque-de-liquidite-en-comptabilite-definition-et-gestion-appropriee","Le risque de liquidité est un concept complexe mais crucial en finance et en comptabilité. Il se manifeste lorsque les actifs financiers, tels que les actions, sont difficiles à vendre rapidement sans affecter leur valeur. Il peut également concerner une entreprise ou une banque qui peine à répondre à ses obligations financières. Une bonne gestion de ce risque est essentielle, notamment à travers l'analyse, la mesure et le respect de ratios tels que le LCR et le NSFR. Comprendre ce risque et comment l'éviter est donc primordial pour tout acteur du marché financier.",[2944],{"metadata":2945,"sys":2948,"fields":2955},{"tags":2946,"concepts":2947},[],[],{"space":2949,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":2951,"publishedVersion":1423,"revision":1424,"contentType":2953,"locale":29},{"sys":2950},{"type":12,"linkType":13,"id":14},{"sys":2952},{"id":21,"type":12,"linkType":22},{"sys":2954},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":2956,"mainTitle":2957,"subtitle":1456,"heroImage":2976,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":2958,"content":2959,"nodeType":78},{},[2960,2970],{"data":2961,"content":2962,"nodeType":1449},{},[2963,2966],{"data":2964,"marks":2965,"value":1443,"nodeType":86},{},[],{"data":2967,"marks":2968,"value":1448,"nodeType":86},{},[2969],{"type":107},{"data":2971,"content":2972,"nodeType":91},{},[2973],{"data":2974,"marks":2975,"value":67,"nodeType":86},{},[],{"metadata":2977,"sys":2980,"fields":2985},{"tags":2978,"concepts":2979},[],[],{"space":2981,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":2983,"publishedVersion":1468,"revision":47,"locale":29},{"sys":2982},{"type":12,"linkType":13,"id":14},{"sys":2984},{"id":21,"type":12,"linkType":22},{"title":1470,"file":2986},{"url":1472,"details":2987,"fileName":1477,"contentType":75},{"size":1474,"image":2988},{"width":1476,"height":1476},{"sys":2990,"fields":2993},{"id":2991,"createdAt":2992},"9gJajPSB7hj4aBnrtuYbU","2021-09-01T08:27:48.603Z",{"title":2994,"slug":2995,"articleIntro":-1,"category":2996},"Comment mettre en place un service de livraison dans votre restauration ?","comment-mettre-en-place-un-service-de-livraison-dans-votre-restauration",[2997],{"metadata":2998,"sys":3001,"fields":3008},{"tags":2999,"concepts":3000},[],[],{"space":3002,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":3004,"publishedVersion":1423,"revision":1424,"contentType":3006,"locale":29},{"sys":3003},{"type":12,"linkType":13,"id":14},{"sys":3005},{"id":21,"type":12,"linkType":22},{"sys":3007},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":3009,"mainTitle":3010,"subtitle":1456,"heroImage":3029,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":3011,"content":3012,"nodeType":78},{},[3013,3023],{"data":3014,"content":3015,"nodeType":1449},{},[3016,3019],{"data":3017,"marks":3018,"value":1443,"nodeType":86},{},[],{"data":3020,"marks":3021,"value":1448,"nodeType":86},{},[3022],{"type":107},{"data":3024,"content":3025,"nodeType":91},{},[3026],{"data":3027,"marks":3028,"value":67,"nodeType":86},{},[],{"metadata":3030,"sys":3033,"fields":3038},{"tags":3031,"concepts":3032},[],[],{"space":3034,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":3036,"publishedVersion":1468,"revision":47,"locale":29},{"sys":3035},{"type":12,"linkType":13,"id":14},{"sys":3037},{"id":21,"type":12,"linkType":22},{"title":1470,"file":3039},{"url":1472,"details":3040,"fileName":1477,"contentType":75},{"size":1474,"image":3041},{"width":1476,"height":1476},{"sys":3043,"fields":3046},{"id":3044,"createdAt":3045},"7Em2BEUyQaMa8ZIxBmM7mX","2024-03-24T18:56:47.303Z",{"title":3047,"slug":3048,"articleIntro":3049,"category":3050},"TOP 5 des outils en ligne pour la comptabilité","top-5-des-outils-en-ligne-pour-la-comptabilite","Naviguer dans l'univers des logiciels de comptabilité en ligne peut sembler intimidant. Cependant, des outils comme Pennylane, Quickbooks, Sage, et d'autres offrent des solutions adaptées à vos besoins. Que vous soyez un expert comptable ou une petite entreprise cherchant à gérer votre comptabilité de manière autonome, ces applications simplifient grandement le processus. Découvrez notre sélection des cinq meilleures plateformes pour une gestion comptable efficace.",[3051],{"metadata":3052,"sys":3055,"fields":3062},{"tags":3053,"concepts":3054},[],[],{"space":3056,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":3058,"publishedVersion":1423,"revision":1424,"contentType":3060,"locale":29},{"sys":3057},{"type":12,"linkType":13,"id":14},{"sys":3059},{"id":21,"type":12,"linkType":22},{"sys":3061},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":3063,"mainTitle":3064,"subtitle":1456,"heroImage":3083,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":3065,"content":3066,"nodeType":78},{},[3067,3077],{"data":3068,"content":3069,"nodeType":1449},{},[3070,3073],{"data":3071,"marks":3072,"value":1443,"nodeType":86},{},[],{"data":3074,"marks":3075,"value":1448,"nodeType":86},{},[3076],{"type":107},{"data":3078,"content":3079,"nodeType":91},{},[3080],{"data":3081,"marks":3082,"value":67,"nodeType":86},{},[],{"metadata":3084,"sys":3087,"fields":3092},{"tags":3085,"concepts":3086},[],[],{"space":3088,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":3090,"publishedVersion":1468,"revision":47,"locale":29},{"sys":3089},{"type":12,"linkType":13,"id":14},{"sys":3091},{"id":21,"type":12,"linkType":22},{"title":1470,"file":3093},{"url":1472,"details":3094,"fileName":1477,"contentType":75},{"size":1474,"image":3095},{"width":1476,"height":1476},{"sys":3097,"fields":3100},{"id":3098,"createdAt":3099},"7JCi2Ocax8uLjzpFGpHFWK","2020-09-21T07:18:28.542Z",{"title":3101,"slug":3102,"articleIntro":-1,"category":3103},"Quelles sont les règles de TVA en e-commerce ?","regles-tva-ecommerce",[3104],{"metadata":3105,"sys":3108,"fields":3115},{"tags":3106,"concepts":3107},[],[],{"space":3109,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":3111,"publishedVersion":1423,"revision":1424,"contentType":3113,"locale":29},{"sys":3110},{"type":12,"linkType":13,"id":14},{"sys":3112},{"id":21,"type":12,"linkType":22},{"sys":3114},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":3116,"mainTitle":3117,"subtitle":1456,"heroImage":3136,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":3118,"content":3119,"nodeType":78},{},[3120,3130],{"data":3121,"content":3122,"nodeType":1449},{},[3123,3126],{"data":3124,"marks":3125,"value":1443,"nodeType":86},{},[],{"data":3127,"marks":3128,"value":1448,"nodeType":86},{},[3129],{"type":107},{"data":3131,"content":3132,"nodeType":91},{},[3133],{"data":3134,"marks":3135,"value":67,"nodeType":86},{},[],{"metadata":3137,"sys":3140,"fields":3145},{"tags":3138,"concepts":3139},[],[],{"space":3141,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":3143,"publishedVersion":1468,"revision":47,"locale":29},{"sys":3142},{"type":12,"linkType":13,"id":14},{"sys":3144},{"id":21,"type":12,"linkType":22},{"title":1470,"file":3146},{"url":1472,"details":3147,"fileName":1477,"contentType":75},{"size":1474,"image":3148},{"width":1476,"height":1476},{"sys":3150,"fields":3153},{"id":3151,"createdAt":3152},"5QwMlZtLbg3KOprh94UT6Z","2024-02-19T16:48:00.312Z",{"title":3154,"slug":3155,"articleIntro":3156,"category":3157},"Comment gérer efficacement la comptabilité d'une SASU ?","la-comptabilite-de-la-sasu-ce-quil-faut-savoir","La comptabilité de la SASU est un enjeu majeur que tout dirigeant doit maîtriser pour assurer la santé financière de son entreprise. En effet, elle nécessite une tenue rigoureuse des comptes, le respect d'obligations légales comme le dépôt des comptes annuels, ainsi qu'une compréhension des règles comptables spécifiques à cette structure. Ce guide vous apportera des réponses sur la gestion de la comptabilité d'une SASU, les documents essentiels à produire chaque année, et l'importance d'un expert-comptable pour garantir la régularité et la sincérité de vos enregistrements.",[3158],{"metadata":3159,"sys":3162,"fields":3169},{"tags":3160,"concepts":3161},[],[],{"space":3163,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":3165,"publishedVersion":1423,"revision":1424,"contentType":3167,"locale":29},{"sys":3164},{"type":12,"linkType":13,"id":14},{"sys":3166},{"id":21,"type":12,"linkType":22},{"sys":3168},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":3170,"mainTitle":3171,"subtitle":1456,"heroImage":3190,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":3172,"content":3173,"nodeType":78},{},[3174,3184],{"data":3175,"content":3176,"nodeType":1449},{},[3177,3180],{"data":3178,"marks":3179,"value":1443,"nodeType":86},{},[],{"data":3181,"marks":3182,"value":1448,"nodeType":86},{},[3183],{"type":107},{"data":3185,"content":3186,"nodeType":91},{},[3187],{"data":3188,"marks":3189,"value":67,"nodeType":86},{},[],{"metadata":3191,"sys":3194,"fields":3199},{"tags":3192,"concepts":3193},[],[],{"space":3195,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":3197,"publishedVersion":1468,"revision":47,"locale":29},{"sys":3196},{"type":12,"linkType":13,"id":14},{"sys":3198},{"id":21,"type":12,"linkType":22},{"title":1470,"file":3200},{"url":1472,"details":3201,"fileName":1477,"contentType":75},{"size":1474,"image":3202},{"width":1476,"height":1476},{"sys":3204,"fields":3207},{"id":3205,"createdAt":3206},"1plltKcdSMnwTDbGQo2mis","2025-07-23T07:44:26.381Z",{"title":3208,"slug":3209,"articleIntro":3210,"category":3211},"Quel logiciel de comptabilité choisir en tant qu'auto-entrepreneur ?","quel-est-le-meilleur-logiciel-de-comptabilite-pour-auto-entrepreneur","Le choix du meilleur logiciel de comptabilité pour auto-entrepreneur en 2025 est crucial pour optimiser la gestion de votre activité. Facilité d'utilisation, conformité aux obligations légales et fonctionnalités adaptées sont des éléments majeurs à considérer. Cette page se propose de comparer les principales solutions du marché, en tenant compte de leurs spécificités et de leurs performances. Grâce à ce guide, vous pourrez identifier l'outil qui répondra le mieux à vos besoins, vous permettant ainsi de consacrer plus de temps à votre cœur de métier tout en assurant une gestion comptable efficace et conforme.",[3212],{"metadata":3213,"sys":3216,"fields":3223},{"tags":3214,"concepts":3215},[],[],{"space":3217,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":3219,"publishedVersion":1423,"revision":1424,"contentType":3221,"locale":29},{"sys":3218},{"type":12,"linkType":13,"id":14},{"sys":3220},{"id":21,"type":12,"linkType":22},{"sys":3222},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":3224,"mainTitle":3225,"subtitle":1456,"heroImage":3244,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":3226,"content":3227,"nodeType":78},{},[3228,3238],{"data":3229,"content":3230,"nodeType":1449},{},[3231,3234],{"data":3232,"marks":3233,"value":1443,"nodeType":86},{},[],{"data":3235,"marks":3236,"value":1448,"nodeType":86},{},[3237],{"type":107},{"data":3239,"content":3240,"nodeType":91},{},[3241],{"data":3242,"marks":3243,"value":67,"nodeType":86},{},[],{"metadata":3245,"sys":3248,"fields":3253},{"tags":3246,"concepts":3247},[],[],{"space":3249,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":3251,"publishedVersion":1468,"revision":47,"locale":29},{"sys":3250},{"type":12,"linkType":13,"id":14},{"sys":3252},{"id":21,"type":12,"linkType":22},{"title":1470,"file":3254},{"url":1472,"details":3255,"fileName":1477,"contentType":75},{"size":1474,"image":3256},{"width":1476,"height":1476},{"sys":3258,"fields":3261},{"id":3259,"createdAt":3260},"4J8tUgyPoqwZw1mohRZ7pa","2024-07-02T13:15:27.123Z",{"title":3262,"slug":3263,"articleIntro":3264,"category":3265},"Les particularités comptables à prendre en compte lorsqu'on gère une coopérative","particularites-comptables-cooperatives","La comptabilité coopérative se distingue par ses particularités et son plan comptable spécifique. Ce champ englobe un ensemble de principes essentiels, notamment la démocratie interne et le partage des résultats, qui sont le cœur de la gestion financière de toute coopérative. Grâce à des outils comme Pennylane, la gestion des comptes devient plus simple et accessible. 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Il fait partie des obligations comptables pour de nombreuses entreprises en France. À quoi sert-il ? Comment se présente-t-il ? Comment l’élaborer et l’interpréter ? On répond à toutes vos questions. ",[3373],{"metadata":3374,"sys":3377,"fields":3384},{"tags":3375,"concepts":3376},[],[],{"space":3378,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":3380,"publishedVersion":1423,"revision":1424,"contentType":3382,"locale":29},{"sys":3379},{"type":12,"linkType":13,"id":14},{"sys":3381},{"id":21,"type":12,"linkType":22},{"sys":3383},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":3385,"mainTitle":3386,"subtitle":1456,"heroImage":3405,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":3387,"content":3388,"nodeType":78},{},[3389,3399],{"data":3390,"content":3391,"nodeType":1449},{},[3392,3395],{"data":3393,"marks":3394,"value":1443,"nodeType":86},{},[],{"data":3396,"marks":3397,"value":1448,"nodeType":86},{},[3398],{"type":107},{"data":3400,"content":3401,"nodeType":91},{},[3402],{"data":3403,"marks":3404,"value":67,"nodeType":86},{},[],{"metadata":3406,"sys":3409,"fields":3414},{"tags":3407,"concepts":3408},[],[],{"space":3410,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":3412,"publishedVersion":1468,"revision":47,"locale":29},{"sys":3411},{"type":12,"linkType":13,"id":14},{"sys":3413},{"id":21,"type":12,"linkType":22},{"title":1470,"file":3415},{"url":1472,"details":3416,"fileName":1477,"contentType":75},{"size":1474,"image":3417},{"width":1476,"height":1476},{"sys":3419,"fields":3422},{"id":3420,"createdAt":3421},"3IqjayOZZDM9GuNe0XA6P1","2020-10-07T07:26:27.765Z",{"title":3423,"slug":3424,"articleIntro":3425,"category":3426},"Comment bien gérer la comptabilité de votre restaurant ?","gerer-comptabilite-restaurant","La comptabilité de votre restaurant requiert une attention particulière pour naviguer à travers ses nombreuses subtilités. En effet, au-delà de la simple gestion des recettes et des dépenses, il est essentiel de prendre en compte des éléments variables tels que les pourboires, les licences et les consignes. Dans cet article, nous vous proposons une fiche pratique complète pour vous aider à structurer efficacement la comptabilité de votre établissement. Découvrez comment tirer parti des données comptables pour optimiser la gestion de votre activité et respecter vos obligations fiscales tout en améliorant votre rentabilité.",[3427],{"metadata":3428,"sys":3431,"fields":3438},{"tags":3429,"concepts":3430},[],[],{"space":3432,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":3434,"publishedVersion":1423,"revision":1424,"contentType":3436,"locale":29},{"sys":3433},{"type":12,"linkType":13,"id":14},{"sys":3435},{"id":21,"type":12,"linkType":22},{"sys":3437},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":3439,"mainTitle":3440,"subtitle":1456,"heroImage":3459,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":3441,"content":3442,"nodeType":78},{},[3443,3453],{"data":3444,"content":3445,"nodeType":1449},{},[3446,3449],{"data":3447,"marks":3448,"value":1443,"nodeType":86},{},[],{"data":3450,"marks":3451,"value":1448,"nodeType":86},{},[3452],{"type":107},{"data":3454,"content":3455,"nodeType":91},{},[3456],{"data":3457,"marks":3458,"value":67,"nodeType":86},{},[],{"metadata":3460,"sys":3463,"fields":3468},{"tags":3461,"concepts":3462},[],[],{"space":3464,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":3466,"publishedVersion":1468,"revision":47,"locale":29},{"sys":3465},{"type":12,"linkType":13,"id":14},{"sys":3467},{"id":21,"type":12,"linkType":22},{"title":1470,"file":3469},{"url":1472,"details":3470,"fileName":1477,"contentType":75},{"size":1474,"image":3471},{"width":1476,"height":1476},{"sys":3473,"fields":3476},{"id":3474,"createdAt":3475},"aNarCrtlHtT4NLS0kcKq1","2023-07-24T13:51:09.200Z",{"title":3477,"slug":3478,"articleIntro":3479,"category":3480},"Quelles mentions obligatoires inclure sur une facture conforme ?","mentions-obligatoires-sur-une-facture-tout-ce-quil-faut-savoir-pour-editer","Pour une facture conforme, il est essentiel d'inclure un ensemble de mentions obligatoires, tant pour l’émetteur que pour le destinataire. Ce guide vous présente les éléments indispensables à indiquer sur vos factures, notamment le nom, l'adresse, les numéros SIRET et TVA, ainsi que les détails de la prestation. De plus, avec l'approche de la facturation électronique, des nouvelles mentions deviendront obligatoires. Assurez-vous de bien maîtriser ces exigences pour éviter des litiges avec l'administration fiscale et garantir la conformité de vos documents comptables.",[3481],{"metadata":3482,"sys":3485,"fields":3492},{"tags":3483,"concepts":3484},[],[],{"space":3486,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":3488,"publishedVersion":1423,"revision":1424,"contentType":3490,"locale":29},{"sys":3487},{"type":12,"linkType":13,"id":14},{"sys":3489},{"id":21,"type":12,"linkType":22},{"sys":3491},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":3493,"mainTitle":3494,"subtitle":1456,"heroImage":3513,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":3495,"content":3496,"nodeType":78},{},[3497,3507],{"data":3498,"content":3499,"nodeType":1449},{},[3500,3503],{"data":3501,"marks":3502,"value":1443,"nodeType":86},{},[],{"data":3504,"marks":3505,"value":1448,"nodeType":86},{},[3506],{"type":107},{"data":3508,"content":3509,"nodeType":91},{},[3510],{"data":3511,"marks":3512,"value":67,"nodeType":86},{},[],{"metadata":3514,"sys":3517,"fields":3522},{"tags":3515,"concepts":3516},[],[],{"space":3518,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":3520,"publishedVersion":1468,"revision":47,"locale":29},{"sys":3519},{"type":12,"linkType":13,"id":14},{"sys":3521},{"id":21,"type":12,"linkType":22},{"title":1470,"file":3523},{"url":1472,"details":3524,"fileName":1477,"contentType":75},{"size":1474,"image":3525},{"width":1476,"height":1476},{"sys":3527,"fields":3530},{"id":3528,"createdAt":3529},"4xg5dNh6UOsqV6ZJEK0NqF","2025-07-07T14:56:16.084Z",{"title":3531,"slug":3532,"articleIntro":3533,"category":3534},"Quel est le meilleur logiciel de comptabilité pour association ? Comparatif 2025","meilleur-logiciel-comptabilite-association","Choisir un logiciel de comptabilité pour une association peut s'avérer complexe tant les besoins diffèrent selon les structures. Plusieurs éditeurs ont développé des solutions spécifiques à la comptabilité associative. Ce guide 2026 vous aide à identifier le logiciel de comptabilité adapté à votre association pour gérer plus facilement obligations légales, gestion des adhésions, suivi des dons ou encore production de rapports financiers, en tenant compte de critères essentiels comme la conformité avec les législations en vigueur, la facilité d'utilisation, les fonctionnalités clés ou encore le prix.",[3535],{"metadata":3536,"sys":3539,"fields":3546},{"tags":3537,"concepts":3538},[],[],{"space":3540,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":3542,"publishedVersion":1423,"revision":1424,"contentType":3544,"locale":29},{"sys":3541},{"type":12,"linkType":13,"id":14},{"sys":3543},{"id":21,"type":12,"linkType":22},{"sys":3545},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":3547,"mainTitle":3548,"subtitle":1456,"heroImage":3567,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":3549,"content":3550,"nodeType":78},{},[3551,3561],{"data":3552,"content":3553,"nodeType":1449},{},[3554,3557],{"data":3555,"marks":3556,"value":1443,"nodeType":86},{},[],{"data":3558,"marks":3559,"value":1448,"nodeType":86},{},[3560],{"type":107},{"data":3562,"content":3563,"nodeType":91},{},[3564],{"data":3565,"marks":3566,"value":67,"nodeType":86},{},[],{"metadata":3568,"sys":3571,"fields":3576},{"tags":3569,"concepts":3570},[],[],{"space":3572,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":3574,"publishedVersion":1468,"revision":47,"locale":29},{"sys":3573},{"type":12,"linkType":13,"id":14},{"sys":3575},{"id":21,"type":12,"linkType":22},{"title":1470,"file":3577},{"url":1472,"details":3578,"fileName":1477,"contentType":75},{"size":1474,"image":3579},{"width":1476,"height":1476},{"sys":3581,"fields":3584},{"id":3582,"createdAt":3583},"1ZqT9OvyKg4GecOgLRdvZD","2024-07-17T16:07:53.716Z",{"title":3585,"slug":3586,"articleIntro":3587,"category":3588},"Comment obtenir un remboursement de crédit TVA ?","comment-obtenir-un-remboursement-de-credit-tva","Comprendre le remboursement de la TVA est essentiel pour toute entreprise. Le processus peut sembler complexe, mais avec les bonnes informations, il est tout à fait réalisable. Il s'agit d'une démarche qui nécessite une demande officielle, où le crédit de TVA déductible joue un rôle crucial. Ce guide vous aidera à comprendre comment fonctionne la récupération de la TVA, quelles sont les conditions à remplir et comment déposer votre demande.",[3589],{"metadata":3590,"sys":3593,"fields":3600},{"tags":3591,"concepts":3592},[],[],{"space":3594,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":3596,"publishedVersion":1423,"revision":1424,"contentType":3598,"locale":29},{"sys":3595},{"type":12,"linkType":13,"id":14},{"sys":3597},{"id":21,"type":12,"linkType":22},{"sys":3599},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":3601,"mainTitle":3602,"subtitle":1456,"heroImage":3621,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":3603,"content":3604,"nodeType":78},{},[3605,3615],{"data":3606,"content":3607,"nodeType":1449},{},[3608,3611],{"data":3609,"marks":3610,"value":1443,"nodeType":86},{},[],{"data":3612,"marks":3613,"value":1448,"nodeType":86},{},[3614],{"type":107},{"data":3616,"content":3617,"nodeType":91},{},[3618],{"data":3619,"marks":3620,"value":67,"nodeType":86},{},[],{"metadata":3622,"sys":3625,"fields":3630},{"tags":3623,"concepts":3624},[],[],{"space":3626,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":3628,"publishedVersion":1468,"revision":47,"locale":29},{"sys":3627},{"type":12,"linkType":13,"id":14},{"sys":3629},{"id":21,"type":12,"linkType":22},{"title":1470,"file":3631},{"url":1472,"details":3632,"fileName":1477,"contentType":75},{"size":1474,"image":3633},{"width":1476,"height":1476},{"sys":3635,"fields":3638},{"id":3636,"createdAt":3637},"6WsgaiRh9g1q4CGNCjuPTm","2023-09-07T08:51:27.025Z",{"title":3639,"slug":3640,"articleIntro":3641,"category":3642},"Comment gérer efficacement la comptabilité fournisseur ?","comptabilite-fournisseur","La comptabilité fournisseur est un aspect fondamental de la gestion financière d'une entreprise. Elle implique la gestion des transactions et des dettes liées aux achats auprès des fournisseurs, un processus essentiel pour maintenir une trésorerie saine. Dans cet article, nous explorerons les éléments clés de la comptabilité fournisseur, depuis l'enregistrement des factures jusqu'à l'importance des écritures comptables, tout en abordant les conséquences d'une gestion efficace sur la santé financière de votre entreprise. Profitez de nos exemples pratiques pour mieux comprendre comment optimiser ce domaine crucial de votre comptabilité.",[3643],{"metadata":3644,"sys":3647,"fields":3654},{"tags":3645,"concepts":3646},[],[],{"space":3648,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":3650,"publishedVersion":1423,"revision":1424,"contentType":3652,"locale":29},{"sys":3649},{"type":12,"linkType":13,"id":14},{"sys":3651},{"id":21,"type":12,"linkType":22},{"sys":3653},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":3655,"mainTitle":3656,"subtitle":1456,"heroImage":3675,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":3657,"content":3658,"nodeType":78},{},[3659,3669],{"data":3660,"content":3661,"nodeType":1449},{},[3662,3665],{"data":3663,"marks":3664,"value":1443,"nodeType":86},{},[],{"data":3666,"marks":3667,"value":1448,"nodeType":86},{},[3668],{"type":107},{"data":3670,"content":3671,"nodeType":91},{},[3672],{"data":3673,"marks":3674,"value":67,"nodeType":86},{},[],{"metadata":3676,"sys":3679,"fields":3684},{"tags":3677,"concepts":3678},[],[],{"space":3680,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":3682,"publishedVersion":1468,"revision":47,"locale":29},{"sys":3681},{"type":12,"linkType":13,"id":14},{"sys":3683},{"id":21,"type":12,"linkType":22},{"title":1470,"file":3685},{"url":1472,"details":3686,"fileName":1477,"contentType":75},{"size":1474,"image":3687},{"width":1476,"height":1476},{"sys":3689,"fields":3692},{"id":3690,"createdAt":3691},"6Cip1wXhvzG2mCKNvKciKi","2024-02-01T16:03:37.720Z",{"title":3693,"slug":3694,"articleIntro":3695,"category":3696},"Journal comptable : définition, composition et exemple","comment-faire-un-journal-comptable","En France, les entreprises sont soumises à de nombreuses obligations comptables parmi lesquelles on trouve la tenue d’un journal comptable. Ce document est essentiel pour la gestion financière et comptable de l’entreprise. Mais qu’est-ce qu’un journal comptable ? Quel est son rôle ? Comment le remplir ? Découvrez toutes nos explications et l’exemple d’un journal comptable.  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Elle nécessite une compréhension claire des mouvements financiers liés au versement des salaires et des charges sociales. Ce processus implique l'enregistrement des détails du salaire brut et net, ainsi que des charges patronales, dans le compte 641. Il est également important de savoir comment gérer les cas spécifiques, comme les avantages en nature ou la prévoyance mutuelle. Enfin, le journal des opérations diverses (OD) joue un rôle clé dans cette tâche.",[3751],{"metadata":3752,"sys":3755,"fields":3762},{"tags":3753,"concepts":3754},[],[],{"space":3756,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":3758,"publishedVersion":1423,"revision":1424,"contentType":3760,"locale":29},{"sys":3757},{"type":12,"linkType":13,"id":14},{"sys":3759},{"id":21,"type":12,"linkType":22},{"sys":3761},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":3763,"mainTitle":3764,"subtitle":1456,"heroImage":3783,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":3765,"content":3766,"nodeType":78},{},[3767,3777],{"data":3768,"content":3769,"nodeType":1449},{},[3770,3773],{"data":3771,"marks":3772,"value":1443,"nodeType":86},{},[],{"data":3774,"marks":3775,"value":1448,"nodeType":86},{},[3776],{"type":107},{"data":3778,"content":3779,"nodeType":91},{},[3780],{"data":3781,"marks":3782,"value":67,"nodeType":86},{},[],{"metadata":3784,"sys":3787,"fields":3792},{"tags":3785,"concepts":3786},[],[],{"space":3788,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":3790,"publishedVersion":1468,"revision":47,"locale":29},{"sys":3789},{"type":12,"linkType":13,"id":14},{"sys":3791},{"id":21,"type":12,"linkType":22},{"title":1470,"file":3793},{"url":1472,"details":3794,"fileName":1477,"contentType":75},{"size":1474,"image":3795},{"width":1476,"height":1476},{"sys":3797,"fields":3800},{"id":3798,"createdAt":3799},"3WlWj3EpQoi2RYCKlzn5Nj","2023-04-05T09:40:08.206Z",{"title":3801,"slug":3802,"articleIntro":3803,"category":3804},"Révision comptable : quelle utilité et comment en faire une ? ","revision-comptable","La révision comptable est une étape nécessaire pour vérifier que les comptes annuels de l’entreprise concordent avec la situation financière. Ce processus est avant tout un élément de contrôle. Il s’avère particulièrement utile notamment en cas de soupçons de fraude ou de pratiques douteuses. La révision comptable est par ailleurs une pratique très courante pour assurer la bonne conformité de son entreprise.  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Il existe différents régimes tels que le régime de franchise en base, le régime réel simplifié et le régime réel normal. Le choix du régime dépend de l'activité de l'entreprise et du montant de son chiffre d'affaires. Il est également possible de passer d'un régime à un autre selon les circonstances. 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Il permet d'étaler la perte de valeur des biens sur leur durée d'utilisation, impactant ainsi le résultat net. Cette notion englobe différents types d'immobilisations, telles que les machines et véhicules, et se décline en plusieurs méthodes, y compris l'amortissement linéaire et dégressif. 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Que ce soit en matière de comptabilisation, d'exigibilité ou de déclaration, chaque détail compte. Saisir correctement les écritures, comprendre le régime de débit ou d'encaissement, et savoir quand la TVA devient exigible sont des compétences essentielles. Découvrez comment naviguer dans ce domaine, de la collecte à la liquidation de la TVA.",[4874],{"metadata":4875,"sys":4878,"fields":4885},{"tags":4876,"concepts":4877},[],[],{"space":4879,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":4881,"publishedVersion":1423,"revision":1424,"contentType":4883,"locale":29},{"sys":4880},{"type":12,"linkType":13,"id":14},{"sys":4882},{"id":21,"type":12,"linkType":22},{"sys":4884},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":4886,"mainTitle":4887,"subtitle":1456,"heroImage":4906,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":4888,"content":4889,"nodeType":78},{},[4890,4900],{"data":4891,"content":4892,"nodeType":1449},{},[4893,4896],{"data":4894,"marks":4895,"value":1443,"nodeType":86},{},[],{"data":4897,"marks":4898,"value":1448,"nodeType":86},{},[4899],{"type":107},{"data":4901,"content":4902,"nodeType":91},{},[4903],{"data":4904,"marks":4905,"value":67,"nodeType":86},{},[],{"metadata":4907,"sys":4910,"fields":4915},{"tags":4908,"concepts":4909},[],[],{"space":4911,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":4913,"publishedVersion":1468,"revision":47,"locale":29},{"sys":4912},{"type":12,"linkType":13,"id":14},{"sys":4914},{"id":21,"type":12,"linkType":22},{"title":1470,"file":4916},{"url":1472,"details":4917,"fileName":1477,"contentType":75},{"size":1474,"image":4918},{"width":1476,"height":1476},{"sys":4920,"fields":4923},{"id":4921,"createdAt":4922},"685V6dG6rqWhrfWxvws9Iq","2021-09-01T08:11:21.538Z",{"title":4924,"slug":4925,"articleIntro":4926,"category":4927},"Comment optimiser le taux de rotation des stocks en restauration ?","comment-calculer-et-gerer-le-taux-de-rotation-des-stocks-en-restauration","Pour améliorer la rentabilité de votre restaurant, il est crucial de comprendre comment calculer et gérer le taux de rotation des stocks. Cet indicateur essentiel permet d'analyser la fréquence à laquelle vos produits sont vendus, maximisant ainsi l'utilisation des denrées périssables et minimisant le gaspillage. Dans cette fiche pratique, nous vous guidons à travers les méthodes de calcul de ce taux, ses spécificités comptables, et vous fournirons des astuces pour optimiser la gestion de vos stocks au quotidien. Découvrez comment mettre en œuvre ces bonnes pratiques pour assurer la pérennité de votre activité en restauration.",[4928],{"metadata":4929,"sys":4932,"fields":4939},{"tags":4930,"concepts":4931},[],[],{"space":4933,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":4935,"publishedVersion":1423,"revision":1424,"contentType":4937,"locale":29},{"sys":4934},{"type":12,"linkType":13,"id":14},{"sys":4936},{"id":21,"type":12,"linkType":22},{"sys":4938},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":4940,"mainTitle":4941,"subtitle":1456,"heroImage":4960,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":4942,"content":4943,"nodeType":78},{},[4944,4954],{"data":4945,"content":4946,"nodeType":1449},{},[4947,4950],{"data":4948,"marks":4949,"value":1443,"nodeType":86},{},[],{"data":4951,"marks":4952,"value":1448,"nodeType":86},{},[4953],{"type":107},{"data":4955,"content":4956,"nodeType":91},{},[4957],{"data":4958,"marks":4959,"value":67,"nodeType":86},{},[],{"metadata":4961,"sys":4964,"fields":4969},{"tags":4962,"concepts":4963},[],[],{"space":4965,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":4967,"publishedVersion":1468,"revision":47,"locale":29},{"sys":4966},{"type":12,"linkType":13,"id":14},{"sys":4968},{"id":21,"type":12,"linkType":22},{"title":1470,"file":4970},{"url":1472,"details":4971,"fileName":1477,"contentType":75},{"size":1474,"image":4972},{"width":1476,"height":1476},{"sys":4974,"fields":4977},{"id":4975,"createdAt":4976},"33StZF0PDLqDyesGz8eeTZ","2024-05-10T09:03:55.229Z",{"title":4978,"slug":4979,"articleIntro":4980,"category":4981},"Comment choisir un logiciel de comptabilité pour auto-entrepreneur ?","votre-comptabilite-simplifier-avec-notre-logiciel-de-comptabilite-a","Naviguer dans le monde de l'auto-entrepreneuriat peut être complexe, surtout lorsqu'il s'agit de gérer votre comptabilité. Heureusement, plusieurs logiciels de comptabilité dédiés aux auto-entrepreneurs sont disponibles pour simplifier cette tâche. Qu'il s'agisse de la création de devis, du suivi des règlements ou de la gestion de vos factures et recettes, ces outils sont conçus pour répondre à vos besoins spécifiques. Explorez les différentes options, allant des solutions gratuites aux versions premium, pour trouver celle qui convient le mieux à votre micro-entreprise.",[4982],{"metadata":4983,"sys":4986,"fields":4993},{"tags":4984,"concepts":4985},[],[],{"space":4987,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":4989,"publishedVersion":1423,"revision":1424,"contentType":4991,"locale":29},{"sys":4988},{"type":12,"linkType":13,"id":14},{"sys":4990},{"id":21,"type":12,"linkType":22},{"sys":4992},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":4994,"mainTitle":4995,"subtitle":1456,"heroImage":5014,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":4996,"content":4997,"nodeType":78},{},[4998,5008],{"data":4999,"content":5000,"nodeType":1449},{},[5001,5004],{"data":5002,"marks":5003,"value":1443,"nodeType":86},{},[],{"data":5005,"marks":5006,"value":1448,"nodeType":86},{},[5007],{"type":107},{"data":5009,"content":5010,"nodeType":91},{},[5011],{"data":5012,"marks":5013,"value":67,"nodeType":86},{},[],{"metadata":5015,"sys":5018,"fields":5023},{"tags":5016,"concepts":5017},[],[],{"space":5019,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":5021,"publishedVersion":1468,"revision":47,"locale":29},{"sys":5020},{"type":12,"linkType":13,"id":14},{"sys":5022},{"id":21,"type":12,"linkType":22},{"title":1470,"file":5024},{"url":1472,"details":5025,"fileName":1477,"contentType":75},{"size":1474,"image":5026},{"width":1476,"height":1476},{"sys":5028,"fields":5031},{"id":5029,"createdAt":5030},"69vtYHuSemRCzPSapmO8XU","2023-07-26T07:41:15.831Z",{"title":5032,"slug":5033,"articleIntro":-1,"category":5034},"Comment choisir un outil de facturation pour son entreprise ?","comment-choisir-un-outil-de-facturation-pour-son-entreprise",[5035],{"metadata":5036,"sys":5039,"fields":5046},{"tags":5037,"concepts":5038},[],[],{"space":5040,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":5042,"publishedVersion":1423,"revision":1424,"contentType":5044,"locale":29},{"sys":5041},{"type":12,"linkType":13,"id":14},{"sys":5043},{"id":21,"type":12,"linkType":22},{"sys":5045},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":5047,"mainTitle":5048,"subtitle":1456,"heroImage":5067,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":5049,"content":5050,"nodeType":78},{},[5051,5061],{"data":5052,"content":5053,"nodeType":1449},{},[5054,5057],{"data":5055,"marks":5056,"value":1443,"nodeType":86},{},[],{"data":5058,"marks":5059,"value":1448,"nodeType":86},{},[5060],{"type":107},{"data":5062,"content":5063,"nodeType":91},{},[5064],{"data":5065,"marks":5066,"value":67,"nodeType":86},{},[],{"metadata":5068,"sys":5071,"fields":5076},{"tags":5069,"concepts":5070},[],[],{"space":5072,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":5074,"publishedVersion":1468,"revision":47,"locale":29},{"sys":5073},{"type":12,"linkType":13,"id":14},{"sys":5075},{"id":21,"type":12,"linkType":22},{"title":1470,"file":5077},{"url":1472,"details":5078,"fileName":1477,"contentType":75},{"size":1474,"image":5079},{"width":1476,"height":1476},{"sys":5081,"fields":5084},{"id":5082,"createdAt":5083},"2nB8xKAyGauRw6Fq5vLDHx","2025-03-04T10:54:36.325Z",{"title":5085,"slug":5086,"articleIntro":5087,"category":5088},"Comment calculer le seuil de rentabilité de votre entreprise ?","seuil-de-rentabilite","Le seuil de rentabilité est un indicateur clé pour toute entreprise, qu'elle soit en phase de création ou déjà établie. Cet indicateur détermine le chiffre d'affaires minimal à atteindre pour couvrir toutes les charges, garantissant ainsi une gestion financière saine. Dans cet article, nous vous expliquons non seulement comment calculer votre seuil de rentabilité, mais aussi comment l'optimiser à l'aide de méthodes pratiques. Grâce à des exemples concrets, vous pourrez comprendre son importance pour piloter votre activité et prendre des décisions stratégiques éclairées.",[5089],{"metadata":5090,"sys":5093,"fields":5100},{"tags":5091,"concepts":5092},[],[],{"space":5094,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":5096,"publishedVersion":1423,"revision":1424,"contentType":5098,"locale":29},{"sys":5095},{"type":12,"linkType":13,"id":14},{"sys":5097},{"id":21,"type":12,"linkType":22},{"sys":5099},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":5101,"mainTitle":5102,"subtitle":1456,"heroImage":5121,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":5103,"content":5104,"nodeType":78},{},[5105,5115],{"data":5106,"content":5107,"nodeType":1449},{},[5108,5111],{"data":5109,"marks":5110,"value":1443,"nodeType":86},{},[],{"data":5112,"marks":5113,"value":1448,"nodeType":86},{},[5114],{"type":107},{"data":5116,"content":5117,"nodeType":91},{},[5118],{"data":5119,"marks":5120,"value":67,"nodeType":86},{},[],{"metadata":5122,"sys":5125,"fields":5130},{"tags":5123,"concepts":5124},[],[],{"space":5126,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":5128,"publishedVersion":1468,"revision":47,"locale":29},{"sys":5127},{"type":12,"linkType":13,"id":14},{"sys":5129},{"id":21,"type":12,"linkType":22},{"title":1470,"file":5131},{"url":1472,"details":5132,"fileName":1477,"contentType":75},{"size":1474,"image":5133},{"width":1476,"height":1476},{"sys":5135,"fields":5138},{"id":5136,"createdAt":5137},"3t8UZU5da70htHD0kkAkio","2023-07-11T15:52:21.790Z",{"title":5139,"slug":5140,"articleIntro":-1,"category":5141},"Tout savoir sur la facture d’avoir et comment en faire une ","tout-savoir-sur-la-facture-davoir-et-comment-en-faire-une",[5142],{"metadata":5143,"sys":5146,"fields":5153},{"tags":5144,"concepts":5145},[],[],{"space":5147,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":5149,"publishedVersion":1423,"revision":1424,"contentType":5151,"locale":29},{"sys":5148},{"type":12,"linkType":13,"id":14},{"sys":5150},{"id":21,"type":12,"linkType":22},{"sys":5152},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":5154,"mainTitle":5155,"subtitle":1456,"heroImage":5174,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":5156,"content":5157,"nodeType":78},{},[5158,5168],{"data":5159,"content":5160,"nodeType":1449},{},[5161,5164],{"data":5162,"marks":5163,"value":1443,"nodeType":86},{},[],{"data":5165,"marks":5166,"value":1448,"nodeType":86},{},[5167],{"type":107},{"data":5169,"content":5170,"nodeType":91},{},[5171],{"data":5172,"marks":5173,"value":67,"nodeType":86},{},[],{"metadata":5175,"sys":5178,"fields":5183},{"tags":5176,"concepts":5177},[],[],{"space":5179,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":5181,"publishedVersion":1468,"revision":47,"locale":29},{"sys":5180},{"type":12,"linkType":13,"id":14},{"sys":5182},{"id":21,"type":12,"linkType":22},{"title":1470,"file":5184},{"url":1472,"details":5185,"fileName":1477,"contentType":75},{"size":1474,"image":5186},{"width":1476,"height":1476},{"sys":5188,"fields":5191},{"id":5189,"createdAt":5190},"8ReQvw5uBdqsXchomGzmb","2024-02-01T17:55:21.078Z",{"title":5192,"slug":5193,"articleIntro":5194,"category":5195},"Les différents types de comptabilité : guide pratique","les-differents-types-de-comptabilite-guide-pratique","La comptabilité est un outil indispensable pour la gestion de toute entreprise. Il existe plusieurs types de comptabilité, chacun répondant à des besoins spécifiques. De la comptabilité générale à la comptabilité analytique, en passant par celle de trésorerie ou d'engagement, ce guide pratique vous éclaire sur leurs différences et particularités. Découvrez également les principes essentiels de la comptabilité en partie double et la spécificité de la comptabilité nationale.",[5196],{"metadata":5197,"sys":5200,"fields":5207},{"tags":5198,"concepts":5199},[],[],{"space":5201,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":5203,"publishedVersion":1423,"revision":1424,"contentType":5205,"locale":29},{"sys":5202},{"type":12,"linkType":13,"id":14},{"sys":5204},{"id":21,"type":12,"linkType":22},{"sys":5206},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":5208,"mainTitle":5209,"subtitle":1456,"heroImage":5228,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":5210,"content":5211,"nodeType":78},{},[5212,5222],{"data":5213,"content":5214,"nodeType":1449},{},[5215,5218],{"data":5216,"marks":5217,"value":1443,"nodeType":86},{},[],{"data":5219,"marks":5220,"value":1448,"nodeType":86},{},[5221],{"type":107},{"data":5223,"content":5224,"nodeType":91},{},[5225],{"data":5226,"marks":5227,"value":67,"nodeType":86},{},[],{"metadata":5229,"sys":5232,"fields":5237},{"tags":5230,"concepts":5231},[],[],{"space":5233,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":5235,"publishedVersion":1468,"revision":47,"locale":29},{"sys":5234},{"type":12,"linkType":13,"id":14},{"sys":5236},{"id":21,"type":12,"linkType":22},{"title":1470,"file":5238},{"url":1472,"details":5239,"fileName":1477,"contentType":75},{"size":1474,"image":5240},{"width":1476,"height":1476},{"sys":5242,"fields":5245},{"id":5243,"createdAt":5244},"3PoMddr5xJzEq0U08AErJZ","2024-02-19T10:13:04.421Z",{"title":5246,"slug":5247,"articleIntro":5248,"category":5249},"Qu'est-ce qu'une écriture comptable ?","quest-ce-quune-ecriture-comptable","Toute entreprise a pour obligation de tenir une comptabilité fiable et régulière pour assurer une bonne gestion financière. L’écriture comptable y occupe une place centrale. Elle implique l'enregistrement de flux économiques, commerciaux ou financiers dans des comptes spécifiques. Quel est le rôle d’une écriture comptable ? Quelles sont les règles à respecter ? Comment passer une écriture comptable ? On vous dit tout. 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En France, il s’agit d’un document obligatoire, régi à la fois par le droit civil des contrats et par le code de déontologie de la profession comptable​. Cet article détaille ce qu’est une lettre de mission, son caractère obligatoire, son contenu, son rôle pour chacune des parties, la manière de la rédiger, et les modalités de sa résiliation.",[5304],{"metadata":5305,"sys":5308,"fields":5315},{"tags":5306,"concepts":5307},[],[],{"space":5309,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":5311,"publishedVersion":1423,"revision":1424,"contentType":5313,"locale":29},{"sys":5310},{"type":12,"linkType":13,"id":14},{"sys":5312},{"id":21,"type":12,"linkType":22},{"sys":5314},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":5316,"mainTitle":5317,"subtitle":1456,"heroImage":5336,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":5318,"content":5319,"nodeType":78},{},[5320,5330],{"data":5321,"content":5322,"nodeType":1449},{},[5323,5326],{"data":5324,"marks":5325,"value":1443,"nodeType":86},{},[],{"data":5327,"marks":5328,"value":1448,"nodeType":86},{},[5329],{"type":107},{"data":5331,"content":5332,"nodeType":91},{},[5333],{"data":5334,"marks":5335,"value":67,"nodeType":86},{},[],{"metadata":5337,"sys":5340,"fields":5345},{"tags":5338,"concepts":5339},[],[],{"space":5341,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":5343,"publishedVersion":1468,"revision":47,"locale":29},{"sys":5342},{"type":12,"linkType":13,"id":14},{"sys":5344},{"id":21,"type":12,"linkType":22},{"title":1470,"file":5346},{"url":1472,"details":5347,"fileName":1477,"contentType":75},{"size":1474,"image":5348},{"width":1476,"height":1476},{"sys":5350,"fields":5353},{"id":5351,"createdAt":5352},"3R5N3OekKWc9HmJHZB3nVl","2025-07-07T14:51:22.139Z",{"title":5354,"slug":5355,"articleIntro":5356,"category":5357},"Meilleur logiciel de comptabilité : guide et comparatif 2025","meilleur-logiciel-de-comptabilite","Que vous soyez auto-entrepreneur, dirigeant de PME, responsable d’une association ou en création d’entreprise, bien choisir son logiciel de comptabilité est devenu indispensable. Gain de temps, réduction des erreurs, automatisation des tâches, meilleure visibilité financière… les avantages sont nombreux. Mais face à la multitude d’outils disponibles, comment trouver le meilleur logiciel comptabilité adapté à votre situation ?",[5358],{"metadata":5359,"sys":5362,"fields":5369},{"tags":5360,"concepts":5361},[],[],{"space":5363,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":5365,"publishedVersion":1423,"revision":1424,"contentType":5367,"locale":29},{"sys":5364},{"type":12,"linkType":13,"id":14},{"sys":5366},{"id":21,"type":12,"linkType":22},{"sys":5368},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":5370,"mainTitle":5371,"subtitle":1456,"heroImage":5390,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":5372,"content":5373,"nodeType":78},{},[5374,5384],{"data":5375,"content":5376,"nodeType":1449},{},[5377,5380],{"data":5378,"marks":5379,"value":1443,"nodeType":86},{},[],{"data":5381,"marks":5382,"value":1448,"nodeType":86},{},[5383],{"type":107},{"data":5385,"content":5386,"nodeType":91},{},[5387],{"data":5388,"marks":5389,"value":67,"nodeType":86},{},[],{"metadata":5391,"sys":5394,"fields":5399},{"tags":5392,"concepts":5393},[],[],{"space":5395,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":5397,"publishedVersion":1468,"revision":47,"locale":29},{"sys":5396},{"type":12,"linkType":13,"id":14},{"sys":5398},{"id":21,"type":12,"linkType":22},{"title":1470,"file":5400},{"url":1472,"details":5401,"fileName":1477,"contentType":75},{"size":1474,"image":5402},{"width":1476,"height":1476},{"sys":5404,"fields":5407},{"id":5405,"createdAt":5406},"QaWuKVAliOQjPk13LQYVN","2022-03-31T14:02:37.339Z",{"title":5408,"slug":5409,"articleIntro":5410,"category":5411},"La facture électronique deviendra obligatoire à partir de 2026","la-facture-electronique-deviendra-obligatoire-a-partir-de-2023","Le fait d’établir des factures électroniques devient la norme dans le monde, et la France compte bien rattraper son retard dès la fin de l’année 2026.",[5412],{"metadata":5413,"sys":5416,"fields":5423},{"tags":5414,"concepts":5415},[],[],{"space":5417,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":5419,"publishedVersion":1423,"revision":1424,"contentType":5421,"locale":29},{"sys":5418},{"type":12,"linkType":13,"id":14},{"sys":5420},{"id":21,"type":12,"linkType":22},{"sys":5422},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":5424,"mainTitle":5425,"subtitle":1456,"heroImage":5444,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":5426,"content":5427,"nodeType":78},{},[5428,5438],{"data":5429,"content":5430,"nodeType":1449},{},[5431,5434],{"data":5432,"marks":5433,"value":1443,"nodeType":86},{},[],{"data":5435,"marks":5436,"value":1448,"nodeType":86},{},[5437],{"type":107},{"data":5439,"content":5440,"nodeType":91},{},[5441],{"data":5442,"marks":5443,"value":67,"nodeType":86},{},[],{"metadata":5445,"sys":5448,"fields":5453},{"tags":5446,"concepts":5447},[],[],{"space":5449,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":5451,"publishedVersion":1468,"revision":47,"locale":29},{"sys":5450},{"type":12,"linkType":13,"id":14},{"sys":5452},{"id":21,"type":12,"linkType":22},{"title":1470,"file":5454},{"url":1472,"details":5455,"fileName":1477,"contentType":75},{"size":1474,"image":5456},{"width":1476,"height":1476},{"sys":5458,"fields":5461},{"id":5459,"createdAt":5460},"2Tww9U4DNh6yRuOfujXbAL","2023-10-26T16:22:45.705Z",{"title":5462,"slug":5463,"articleIntro":5464,"category":5465},"Comment maîtriser la comptabilité de trésorerie en 2025 ?","comptabilite-de-tresorerie","La comptabilité de trésorerie est un mode incontournable pour les petites entreprises désireuses d'optimiser leur gestion financière. En enregistrant les transactions au moment où l'argent est effectivement échangé, cette méthode offre une visibilité immédiate sur la liquidité de l'entreprise. Ce guide vous présente les avantages de la comptabilité de trésorerie, ainsi que des étapes pratiques pour sa mise en œuvre, afin d'aider les dirigeants à naviguer entre les obligations réglementaires et la gestion efficace de leurs finances. Découvrez comment elle peut transformer votre approche comptable et simplifier vos démarches.",[5466],{"metadata":5467,"sys":5470,"fields":5477},{"tags":5468,"concepts":5469},[],[],{"space":5471,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":5473,"publishedVersion":1423,"revision":1424,"contentType":5475,"locale":29},{"sys":5472},{"type":12,"linkType":13,"id":14},{"sys":5474},{"id":21,"type":12,"linkType":22},{"sys":5476},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":5478,"mainTitle":5479,"subtitle":1456,"heroImage":5498,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":5480,"content":5481,"nodeType":78},{},[5482,5492],{"data":5483,"content":5484,"nodeType":1449},{},[5485,5488],{"data":5486,"marks":5487,"value":1443,"nodeType":86},{},[],{"data":5489,"marks":5490,"value":1448,"nodeType":86},{},[5491],{"type":107},{"data":5493,"content":5494,"nodeType":91},{},[5495],{"data":5496,"marks":5497,"value":67,"nodeType":86},{},[],{"metadata":5499,"sys":5502,"fields":5507},{"tags":5500,"concepts":5501},[],[],{"space":5503,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":5505,"publishedVersion":1468,"revision":47,"locale":29},{"sys":5504},{"type":12,"linkType":13,"id":14},{"sys":5506},{"id":21,"type":12,"linkType":22},{"title":1470,"file":5508},{"url":1472,"details":5509,"fileName":1477,"contentType":75},{"size":1474,"image":5510},{"width":1476,"height":1476},{"sys":5512,"fields":5515},{"id":5513,"createdAt":5514},"3dR0Up9vuKFKo2T1irT5Nn","2024-02-14T10:54:32.470Z",{"title":5516,"slug":5517,"articleIntro":5518,"category":5519},"Comptabilité association : tout ce que vous devez savoir ","comptabilite-association-ce-quil-faut-savoir","La gestion de la comptabilité d’une association est essentielle, quelle que soit sa taille, son domaine d’activité et ses sources de financement. Elle offre un aperçu précis de la situation économique de la structure et assure une certaine transparence. Que vous soyez une petite association loi 1901 ou une structure plus grande, il est indispensable de comprendre les obligations comptables, les différents types de comptabilité et les outils disponibles. Nous vous livrons ici toutes les clés pour maîtriser la comptabilité associative.  ",[5520],{"metadata":5521,"sys":5524,"fields":5531},{"tags":5522,"concepts":5523},[],[],{"space":5525,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":5527,"publishedVersion":1423,"revision":1424,"contentType":5529,"locale":29},{"sys":5526},{"type":12,"linkType":13,"id":14},{"sys":5528},{"id":21,"type":12,"linkType":22},{"sys":5530},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":5532,"mainTitle":5533,"subtitle":1456,"heroImage":5552,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":5534,"content":5535,"nodeType":78},{},[5536,5546],{"data":5537,"content":5538,"nodeType":1449},{},[5539,5542],{"data":5540,"marks":5541,"value":1443,"nodeType":86},{},[],{"data":5543,"marks":5544,"value":1448,"nodeType":86},{},[5545],{"type":107},{"data":5547,"content":5548,"nodeType":91},{},[5549],{"data":5550,"marks":5551,"value":67,"nodeType":86},{},[],{"metadata":5553,"sys":5556,"fields":5561},{"tags":5554,"concepts":5555},[],[],{"space":5557,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":5559,"publishedVersion":1468,"revision":47,"locale":29},{"sys":5558},{"type":12,"linkType":13,"id":14},{"sys":5560},{"id":21,"type":12,"linkType":22},{"title":1470,"file":5562},{"url":1472,"details":5563,"fileName":1477,"contentType":75},{"size":1474,"image":5564},{"width":1476,"height":1476},{"sys":5566,"fields":5569},{"id":5567,"createdAt":5568},"3X0cOuA6cWNSXvzZ2NWHs1","2021-10-13T07:31:37.128Z",{"title":5570,"slug":5571,"articleIntro":5572,"category":5573},"Quelles sont les différences entre arrhes et acompte ?","paiements-partiels-arrhes-ou-acompte-definition-et-differences","Pour comprendre les paiements partiels, il est crucial de différencier arrhes et acompte. Ces deux notions, bien que souvent confondues, présentent des implications juridiques distinctes qui affectent les relations commerciales. Les arrhes permettent un désistement, tandis que l'acompte engage les parties contractuellement. Cet article vous offre une explication claire des définitions, des conséquences et des recommandations pratiques pour éviter toute confusion dans vos transactions. En connaissant ces différences, vous serez mieux armé pour gérer vos engagements financiers et maintenir des relations professionnelles harmonieuses.",[5574],{"metadata":5575,"sys":5578,"fields":5585},{"tags":5576,"concepts":5577},[],[],{"space":5579,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":5581,"publishedVersion":1423,"revision":1424,"contentType":5583,"locale":29},{"sys":5580},{"type":12,"linkType":13,"id":14},{"sys":5582},{"id":21,"type":12,"linkType":22},{"sys":5584},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":5586,"mainTitle":5587,"subtitle":1456,"heroImage":5606,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":5588,"content":5589,"nodeType":78},{},[5590,5600],{"data":5591,"content":5592,"nodeType":1449},{},[5593,5596],{"data":5594,"marks":5595,"value":1443,"nodeType":86},{},[],{"data":5597,"marks":5598,"value":1448,"nodeType":86},{},[5599],{"type":107},{"data":5601,"content":5602,"nodeType":91},{},[5603],{"data":5604,"marks":5605,"value":67,"nodeType":86},{},[],{"metadata":5607,"sys":5610,"fields":5615},{"tags":5608,"concepts":5609},[],[],{"space":5611,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":5613,"publishedVersion":1468,"revision":47,"locale":29},{"sys":5612},{"type":12,"linkType":13,"id":14},{"sys":5614},{"id":21,"type":12,"linkType":22},{"title":1470,"file":5616},{"url":1472,"details":5617,"fileName":1477,"contentType":75},{"size":1474,"image":5618},{"width":1476,"height":1476},{"sys":5620,"fields":5623},{"id":5621,"createdAt":5622},"2LspIJAdTm5gOfgLoXu2Ho","2026-01-13T13:28:19.606Z",{"title":5624,"slug":5625,"articleIntro":5626,"category":5627},"Acompte de TVA : qu’est-ce et comment le calculer ?","acompte-de-tva","Si votre entreprise est soumise au régime réel simplifié, vous devez verser des acomptes de TVA chaque année. Leur fonctionnement soulève bien souvent des questions : comment déterminer leur montant ? Sur quelle base les calculer ? Quelles sont les échéances à respecter ? Notre guide vous explique en détail comment calculer, moduler et payer vos acomptes de TVA afin d’éviter toute erreur ou pénalité.",[5628],{"metadata":5629,"sys":5632,"fields":5639},{"tags":5630,"concepts":5631},[],[],{"space":5633,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":5635,"publishedVersion":1423,"revision":1424,"contentType":5637,"locale":29},{"sys":5634},{"type":12,"linkType":13,"id":14},{"sys":5636},{"id":21,"type":12,"linkType":22},{"sys":5638},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":5640,"mainTitle":5641,"subtitle":1456,"heroImage":5660,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":5642,"content":5643,"nodeType":78},{},[5644,5654],{"data":5645,"content":5646,"nodeType":1449},{},[5647,5650],{"data":5648,"marks":5649,"value":1443,"nodeType":86},{},[],{"data":5651,"marks":5652,"value":1448,"nodeType":86},{},[5653],{"type":107},{"data":5655,"content":5656,"nodeType":91},{},[5657],{"data":5658,"marks":5659,"value":67,"nodeType":86},{},[],{"metadata":5661,"sys":5664,"fields":5669},{"tags":5662,"concepts":5663},[],[],{"space":5665,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":5667,"publishedVersion":1468,"revision":47,"locale":29},{"sys":5666},{"type":12,"linkType":13,"id":14},{"sys":5668},{"id":21,"type":12,"linkType":22},{"title":1470,"file":5670},{"url":1472,"details":5671,"fileName":1477,"contentType":75},{"size":1474,"image":5672},{"width":1476,"height":1476},{"sys":5674,"fields":5677},{"id":5675,"createdAt":5676},"jWSBiglHZq8TpGKxh8fA2","2023-09-07T08:58:47.047Z",{"title":5678,"slug":5679,"articleIntro":5680,"category":5681},"Comptabilité auto-entrepreneur : ce qu'il faut savoir","comptabilite-auto-entrepreneur","La vie d'auto-entrepreneur présente à la fois des avantages et des défis. L'indépendance, la capacité de gérer son emploi du temps et l'opportunité de suivre sa passion sont quelques-uns des attraits majeurs. Mais avec cette liberté vient la responsabilité, et l'une des plus importantes est la comptabilité. Bien que cette dernière soit relativement allégée, le micro-entrepreneur doit tout de même se soumettre à des obligations comptables. Déclaration de chiffre d’affaires, facturation, livre des recettes… plongeons-nous dans le monde de la comptabilité en micro entreprise.",[5682],{"metadata":5683,"sys":5686,"fields":5693},{"tags":5684,"concepts":5685},[],[],{"space":5687,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":5689,"publishedVersion":1423,"revision":1424,"contentType":5691,"locale":29},{"sys":5688},{"type":12,"linkType":13,"id":14},{"sys":5690},{"id":21,"type":12,"linkType":22},{"sys":5692},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":5694,"mainTitle":5695,"subtitle":1456,"heroImage":5714,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":5696,"content":5697,"nodeType":78},{},[5698,5708],{"data":5699,"content":5700,"nodeType":1449},{},[5701,5704],{"data":5702,"marks":5703,"value":1443,"nodeType":86},{},[],{"data":5705,"marks":5706,"value":1448,"nodeType":86},{},[5707],{"type":107},{"data":5709,"content":5710,"nodeType":91},{},[5711],{"data":5712,"marks":5713,"value":67,"nodeType":86},{},[],{"metadata":5715,"sys":5718,"fields":5723},{"tags":5716,"concepts":5717},[],[],{"space":5719,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":5721,"publishedVersion":1468,"revision":47,"locale":29},{"sys":5720},{"type":12,"linkType":13,"id":14},{"sys":5722},{"id":21,"type":12,"linkType":22},{"title":1470,"file":5724},{"url":1472,"details":5725,"fileName":1477,"contentType":75},{"size":1474,"image":5726},{"width":1476,"height":1476},{"sys":5728,"fields":5731},{"id":5729,"createdAt":5730},"e3kJktPULzoAS1k7ezg5D","2024-02-19T10:27:22.765Z",{"title":5732,"slug":5733,"articleIntro":5734,"category":5735},"Exonérations fiscale : c'est quoi et comment en bénéficier ?","exonerations-fiscale-cest-quoi-et-comment-en-beneficier","L'exonération fiscale, également connue sous le nom d'exonération d'impôt, est un mécanisme légal qui permet d'échapper, partiellement ou totalement, à une charge fiscale. Que vous soyez une entreprise ou un particulier, il est possible de bénéficier de ce dispositif dans différentes situations, comme l'implantation en zone de revitalisation rurale (ZRR) ou la cession d'entreprise. Cependant, pour être exonéré, certaines conditions doivent être remplies. Découvrez les critères à respecter et comment en tirer avantage.",[5736],{"metadata":5737,"sys":5740,"fields":5747},{"tags":5738,"concepts":5739},[],[],{"space":5741,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":5743,"publishedVersion":1423,"revision":1424,"contentType":5745,"locale":29},{"sys":5742},{"type":12,"linkType":13,"id":14},{"sys":5744},{"id":21,"type":12,"linkType":22},{"sys":5746},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":5748,"mainTitle":5749,"subtitle":1456,"heroImage":5768,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":5750,"content":5751,"nodeType":78},{},[5752,5762],{"data":5753,"content":5754,"nodeType":1449},{},[5755,5758],{"data":5756,"marks":5757,"value":1443,"nodeType":86},{},[],{"data":5759,"marks":5760,"value":1448,"nodeType":86},{},[5761],{"type":107},{"data":5763,"content":5764,"nodeType":91},{},[5765],{"data":5766,"marks":5767,"value":67,"nodeType":86},{},[],{"metadata":5769,"sys":5772,"fields":5777},{"tags":5770,"concepts":5771},[],[],{"space":5773,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":5775,"publishedVersion":1468,"revision":47,"locale":29},{"sys":5774},{"type":12,"linkType":13,"id":14},{"sys":5776},{"id":21,"type":12,"linkType":22},{"title":1470,"file":5778},{"url":1472,"details":5779,"fileName":1477,"contentType":75},{"size":1474,"image":5780},{"width":1476,"height":1476},{"sys":5782,"fields":5785},{"id":5783,"createdAt":5784},"6ZUyqzU6r7vo0oWXhUahL7","2026-01-13T13:23:59.434Z",{"title":5786,"slug":5787,"articleIntro":5788,"category":5789},"CA12 : échéances, calcul et étapes clés de la déclaration de TVA","ca12","Le formulaire de TVA CA12 doit être rempli et déposé chaque année par de nombreuses entreprises afin de régulariser la TVA due sur l’année passée. Il est important de bien comprendre cette déclaration pour éviter toute erreur ou oubli pouvant entraîner des sanctions financières. Échéances, calcul des acomptes, remplissage du formulaire, procédure d’envoi… nous vous guidons de A à Z !",[5790],{"metadata":5791,"sys":5794,"fields":5801},{"tags":5792,"concepts":5793},[],[],{"space":5795,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":5797,"publishedVersion":1423,"revision":1424,"contentType":5799,"locale":29},{"sys":5796},{"type":12,"linkType":13,"id":14},{"sys":5798},{"id":21,"type":12,"linkType":22},{"sys":5800},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":5802,"mainTitle":5803,"subtitle":1456,"heroImage":5822,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":5804,"content":5805,"nodeType":78},{},[5806,5816],{"data":5807,"content":5808,"nodeType":1449},{},[5809,5812],{"data":5810,"marks":5811,"value":1443,"nodeType":86},{},[],{"data":5813,"marks":5814,"value":1448,"nodeType":86},{},[5815],{"type":107},{"data":5817,"content":5818,"nodeType":91},{},[5819],{"data":5820,"marks":5821,"value":67,"nodeType":86},{},[],{"metadata":5823,"sys":5826,"fields":5831},{"tags":5824,"concepts":5825},[],[],{"space":5827,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":5829,"publishedVersion":1468,"revision":47,"locale":29},{"sys":5828},{"type":12,"linkType":13,"id":14},{"sys":5830},{"id":21,"type":12,"linkType":22},{"title":1470,"file":5832},{"url":1472,"details":5833,"fileName":1477,"contentType":75},{"size":1474,"image":5834},{"width":1476,"height":1476},{"sys":5836,"fields":5839},{"id":5837,"createdAt":5838},"7s091KTsPO7QXtWKJKRTmM","2025-03-04T10:45:32.767Z",{"title":5840,"slug":5841,"articleIntro":5842,"category":5843},"Comprendre les immobilisations incorporelles","immobilisations-incorporelles","Dans le cadre de sa création, son acquisition ou son développement, une entreprise peut être amenée à réaliser des investissements non physiques. 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Dans cet article, nous vous présentons six critères essentiels à considérer pour faire le meilleur choix. De la compréhension des spécificités du e-commerce à l’accessibilité du professionnel, en passant par la qualité de la relation et les services additionnels proposés, ces éléments vous guideront dans votre recherche. Une bonne expertise comptable n’est pas seulement une question de chiffres, mais aussi d’un accompagnement stratégique et personnalisé pour assurer la croissance de votre activité en ligne.",[6486],{"metadata":6487,"sys":6490,"fields":6497},{"tags":6488,"concepts":6489},[],[],{"space":6491,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":6493,"publishedVersion":1423,"revision":1424,"contentType":6495,"locale":29},{"sys":6492},{"type":12,"linkType":13,"id":14},{"sys":6494},{"id":21,"type":12,"linkType":22},{"sys":6496},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":6498,"mainTitle":6499,"subtitle":1456,"heroImage":6518,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":6500,"content":6501,"nodeType":78},{},[6502,6512],{"data":6503,"content":6504,"nodeType":1449},{},[6505,6508],{"data":6506,"marks":6507,"value":1443,"nodeType":86},{},[],{"data":6509,"marks":6510,"value":1448,"nodeType":86},{},[6511],{"type":107},{"data":6513,"content":6514,"nodeType":91},{},[6515],{"data":6516,"marks":6517,"value":67,"nodeType":86},{},[],{"metadata":6519,"sys":6522,"fields":6527},{"tags":6520,"concepts":6521},[],[],{"space":6523,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":6525,"publishedVersion":1468,"revision":47,"locale":29},{"sys":6524},{"type":12,"linkType":13,"id":14},{"sys":6526},{"id":21,"type":12,"linkType":22},{"title":1470,"file":6528},{"url":1472,"details":6529,"fileName":1477,"contentType":75},{"size":1474,"image":6530},{"width":1476,"height":1476},{"sys":6532,"fields":6535},{"id":6533,"createdAt":6534},"3bMVwPTHGK8xrxdYnDXuAr","2024-05-02T15:48:33.721Z",{"title":6536,"slug":6537,"articleIntro":6538,"category":6539},"Logiciel de comptabilité en ligne : comment choisir et comparatif de 4 outils","gerer-sa-comptabilite-a-laide-dun-logiciel","La gestion de la comptabilité est une tâche cruciale pour toute entreprise. Aujourd'hui, plusieurs logiciels comptables en ligne, comme Pennylane, offrent des solutions pratiques et efficaces pour automatiser cette tâche. Que vous soyez un professionnel indépendant à la recherche d'un outil simple ou une entreprise nécessitant un logiciel plus élaboré, vous trouverez certainement l'outil qui répond à vos besoins. Qu’est-ce qu’un logiciel de comptabilité en ligne ? Quels sont les avantages de ces logiciels ? Quel est le prix de ces outils ? On vous explique tout.",[6540],{"metadata":6541,"sys":6544,"fields":6551},{"tags":6542,"concepts":6543},[],[],{"space":6545,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":6547,"publishedVersion":1423,"revision":1424,"contentType":6549,"locale":29},{"sys":6546},{"type":12,"linkType":13,"id":14},{"sys":6548},{"id":21,"type":12,"linkType":22},{"sys":6550},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":6552,"mainTitle":6553,"subtitle":1456,"heroImage":6572,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":6554,"content":6555,"nodeType":78},{},[6556,6566],{"data":6557,"content":6558,"nodeType":1449},{},[6559,6562],{"data":6560,"marks":6561,"value":1443,"nodeType":86},{},[],{"data":6563,"marks":6564,"value":1448,"nodeType":86},{},[6565],{"type":107},{"data":6567,"content":6568,"nodeType":91},{},[6569],{"data":6570,"marks":6571,"value":67,"nodeType":86},{},[],{"metadata":6573,"sys":6576,"fields":6581},{"tags":6574,"concepts":6575},[],[],{"space":6577,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":6579,"publishedVersion":1468,"revision":47,"locale":29},{"sys":6578},{"type":12,"linkType":13,"id":14},{"sys":6580},{"id":21,"type":12,"linkType":22},{"title":1470,"file":6582},{"url":1472,"details":6583,"fileName":1477,"contentType":75},{"size":1474,"image":6584},{"width":1476,"height":1476},{"sys":6586,"fields":6589},{"id":6587,"createdAt":6588},"5AsUWsPXplDsEXpDighvw0","2024-02-19T11:27:49.544Z",{"title":6590,"slug":6591,"articleIntro":6592,"category":6593},"Fiscalité et comptabilité : quelles différences ?","fiscalite-et-comptabilite-quelles-differences","Comprendre la différence entre la fiscalité et la comptabilité est essentiel pour gérer une entreprise. Le résultat comptable, qui est la différence entre les produits et les charges d'une entreprise, n'influence pas directement le calcul du résultat fiscal. C'est ce dernier qui détermine le bénéfice imposable de l'entreprise. Découvrez comment passer du résultat comptable au résultat fiscal et comment ces deux concepts impactent l'IS, le BIC et d'autres éléments clés de la comptabilité d'entreprise.",[6594],{"metadata":6595,"sys":6598,"fields":6605},{"tags":6596,"concepts":6597},[],[],{"space":6599,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":6601,"publishedVersion":1423,"revision":1424,"contentType":6603,"locale":29},{"sys":6600},{"type":12,"linkType":13,"id":14},{"sys":6602},{"id":21,"type":12,"linkType":22},{"sys":6604},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":6606,"mainTitle":6607,"subtitle":1456,"heroImage":6626,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":6608,"content":6609,"nodeType":78},{},[6610,6620],{"data":6611,"content":6612,"nodeType":1449},{},[6613,6616],{"data":6614,"marks":6615,"value":1443,"nodeType":86},{},[],{"data":6617,"marks":6618,"value":1448,"nodeType":86},{},[6619],{"type":107},{"data":6621,"content":6622,"nodeType":91},{},[6623],{"data":6624,"marks":6625,"value":67,"nodeType":86},{},[],{"metadata":6627,"sys":6630,"fields":6635},{"tags":6628,"concepts":6629},[],[],{"space":6631,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":6633,"publishedVersion":1468,"revision":47,"locale":29},{"sys":6632},{"type":12,"linkType":13,"id":14},{"sys":6634},{"id":21,"type":12,"linkType":22},{"title":1470,"file":6636},{"url":1472,"details":6637,"fileName":1477,"contentType":75},{"size":1474,"image":6638},{"width":1476,"height":1476},{"sys":6640,"fields":6643},{"id":6641,"createdAt":6642},"2xDD2s8wvhorU67qyaKey5","2024-02-14T09:16:39.712Z",{"title":6644,"slug":6645,"articleIntro":6646,"category":6647},"Modèle et exemple comptabilité : bilan, grand livre, balance, journal et écriture","modele-et-exemple-comptabilite-bilan-grand-livre-balance-journal-et-ecriture","Bienvenue dans le monde de la comptabilité ! Explorez nos modèles et exemples clairs et compréhensibles sur divers aspects comptables tels que le bilan, le grand livre, la balance, le journal et l'écriture. Découvrez le rôle crucial du grand livre, qui recense tous les comptes utilisés par l'entreprise. Parcourez nos exemples de journaux comptables et apprenez comment ils se transforment en un grand livre. 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logiciel comptable choisir pour gérer votre association ?","gestion-comptable-pour-les-associations-comment-choisir-le-bon-logiciel","La gestion comptable pour les associations est essentielle pour garantir la transparence financière et le suivi des ressources. Choisir le bon logiciel comptable peut faciliter cette tâche, en offrant des fonctionnalités adaptées aux besoins spécifiques de votre structure. Que ce soit pour la saisie des opérations, la production des bilans ou la gestion des adhérents, un bon logiciel permet d'optimiser la comptabilité tout en respectant les obligations légales. Découvrez comment sélectionner un logiciel efficace qui simplifie votre gestion financière et soutient la pérennité de votre association.",[6808],{"metadata":6809,"sys":6812,"fields":6819},{"tags":6810,"concepts":6811},[],[],{"space":6813,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":6815,"publishedVersion":1423,"revision":1424,"contentType":6817,"locale":29},{"sys":6814},{"type":12,"linkType":13,"id":14},{"sys":6816},{"id":21,"type":12,"linkType":22},{"sys":6818},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":6820,"mainTitle":6821,"subtitle":1456,"heroImage":6840,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":6822,"content":6823,"nodeType":78},{},[6824,6834],{"data":6825,"content":6826,"nodeType":1449},{},[6827,6830],{"data":6828,"marks":6829,"value":1443,"nodeType":86},{},[],{"data":6831,"marks":6832,"value":1448,"nodeType":86},{},[6833],{"type":107},{"data":6835,"content":6836,"nodeType":91},{},[6837],{"data":6838,"marks":6839,"value":67,"nodeType":86},{},[],{"metadata":6841,"sys":6844,"fields":6849},{"tags":6842,"concepts":6843},[],[],{"space":6845,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":6847,"publishedVersion":1468,"revision":47,"locale":29},{"sys":6846},{"type":12,"linkType":13,"id":14},{"sys":6848},{"id":21,"type":12,"linkType":22},{"title":1470,"file":6850},{"url":1472,"details":6851,"fileName":1477,"contentType":75},{"size":1474,"image":6852},{"width":1476,"height":1476},{"sys":6854,"fields":6857},{"id":6855,"createdAt":6856},"5NJpFFT3iCbxQpbqomPWjb","2024-02-19T10:00:34.845Z",{"title":6858,"slug":6859,"articleIntro":6860,"category":6861},"Quelles sont les règles à suivre en ce qui concerne la comptabilité d'une entreprise individuelle ?","quelles-sont-les-regles-a-suivre-en-ce-qui-concerne-la-comptabilite-dune","La gestion de la comptabilité d'une entreprise individuelle peut s'avérer complexe, étant donné les différentes obligations légales à respecter. Des éléments tels que la tenue des comptes, l'élaboration du bilan et les déclarations fiscales sont autant de tâches nécessaires. Cependant, l'assistance d'un expert-comptable n'est pas toujours obligatoire. Voici un aperçu des règles essentielles à suivre pour une gestion comptable efficace.",[6862],{"metadata":6863,"sys":6866,"fields":6873},{"tags":6864,"concepts":6865},[],[],{"space":6867,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":6869,"publishedVersion":1423,"revision":1424,"contentType":6871,"locale":29},{"sys":6868},{"type":12,"linkType":13,"id":14},{"sys":6870},{"id":21,"type":12,"linkType":22},{"sys":6872},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":6874,"mainTitle":6875,"subtitle":1456,"heroImage":6894,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":6876,"content":6877,"nodeType":78},{},[6878,6888],{"data":6879,"content":6880,"nodeType":1449},{},[6881,6884],{"data":6882,"marks":6883,"value":1443,"nodeType":86},{},[],{"data":6885,"marks":6886,"value":1448,"nodeType":86},{},[6887],{"type":107},{"data":6889,"content":6890,"nodeType":91},{},[6891],{"data":6892,"marks":6893,"value":67,"nodeType":86},{},[],{"metadata":6895,"sys":6898,"fields":6903},{"tags":6896,"concepts":6897},[],[],{"space":6899,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":6901,"publishedVersion":1468,"revision":47,"locale":29},{"sys":6900},{"type":12,"linkType":13,"id":14},{"sys":6902},{"id":21,"type":12,"linkType":22},{"title":1470,"file":6904},{"url":1472,"details":6905,"fileName":1477,"contentType":75},{"size":1474,"image":6906},{"width":1476,"height":1476},{"sys":6908,"fields":6911},{"id":6909,"createdAt":6910},"16oydGDkp3SLrl5adTBRVj","2024-02-19T15:09:31.185Z",{"title":6912,"slug":6913,"articleIntro":6914,"category":6915},"Frais de débours : tout comprendre","comprendre-les-frais-de-debours-en-comptabilite-explications-et-exemples","Les frais de débours sont une notion essentielle en comptabilité, surtout pour les auto-entrepreneurs. Ces dépenses, avancées au nom du client, nécessitent de tenir une comptabilité précise pour recevoir le bon remboursement.",[6916],{"metadata":6917,"sys":6920,"fields":6927},{"tags":6918,"concepts":6919},[],[],{"space":6921,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":6923,"publishedVersion":1423,"revision":1424,"contentType":6925,"locale":29},{"sys":6922},{"type":12,"linkType":13,"id":14},{"sys":6924},{"id":21,"type":12,"linkType":22},{"sys":6926},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":6928,"mainTitle":6929,"subtitle":1456,"heroImage":6948,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":6930,"content":6931,"nodeType":78},{},[6932,6942],{"data":6933,"content":6934,"nodeType":1449},{},[6935,6938],{"data":6936,"marks":6937,"value":1443,"nodeType":86},{},[],{"data":6939,"marks":6940,"value":1448,"nodeType":86},{},[6941],{"type":107},{"data":6943,"content":6944,"nodeType":91},{},[6945],{"data":6946,"marks":6947,"value":67,"nodeType":86},{},[],{"metadata":6949,"sys":6952,"fields":6957},{"tags":6950,"concepts":6951},[],[],{"space":6953,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":6955,"publishedVersion":1468,"revision":47,"locale":29},{"sys":6954},{"type":12,"linkType":13,"id":14},{"sys":6956},{"id":21,"type":12,"linkType":22},{"title":1470,"file":6958},{"url":1472,"details":6959,"fileName":1477,"contentType":75},{"size":1474,"image":6960},{"width":1476,"height":1476},{"sys":6962,"fields":6965},{"id":6963,"createdAt":6964},"70H2z5RU5vQlRtT5aF9CmH","2024-05-29T11:20:01.400Z",{"title":6966,"slug":6967,"articleIntro":6968,"category":6969},"Comment comptabiliser les frais bancaires ?","comptabiliser-les-frais-bancaires-methodes-et-bonnes-pratiques","La comptabilisation des frais bancaires est souvent source de confusion dans la gestion financière d’une entreprise. Que ce soient les agios, les commissions ou les intérêts débiteurs, tous doivent être correctement enregistrés dans les comptes appropriés, tels que le compte 627 ou 661. Cela implique également une bonne maîtrise du plan comptable et une compréhension claire des charges financières. Voici comment intégrer vos frais bancaires à votre compte comptable.",[6970],{"metadata":6971,"sys":6974,"fields":6981},{"tags":6972,"concepts":6973},[],[],{"space":6975,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":6977,"publishedVersion":1423,"revision":1424,"contentType":6979,"locale":29},{"sys":6976},{"type":12,"linkType":13,"id":14},{"sys":6978},{"id":21,"type":12,"linkType":22},{"sys":6980},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":6982,"mainTitle":6983,"subtitle":1456,"heroImage":7002,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":6984,"content":6985,"nodeType":78},{},[6986,6996],{"data":6987,"content":6988,"nodeType":1449},{},[6989,6992],{"data":6990,"marks":6991,"value":1443,"nodeType":86},{},[],{"data":6993,"marks":6994,"value":1448,"nodeType":86},{},[6995],{"type":107},{"data":6997,"content":6998,"nodeType":91},{},[6999],{"data":7000,"marks":7001,"value":67,"nodeType":86},{},[],{"metadata":7003,"sys":7006,"fields":7011},{"tags":7004,"concepts":7005},[],[],{"space":7007,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":7009,"publishedVersion":1468,"revision":47,"locale":29},{"sys":7008},{"type":12,"linkType":13,"id":14},{"sys":7010},{"id":21,"type":12,"linkType":22},{"title":1470,"file":7012},{"url":1472,"details":7013,"fileName":1477,"contentType":75},{"size":1474,"image":7014},{"width":1476,"height":1476},{"sys":7016,"fields":7019},{"id":7017,"createdAt":7018},"6riMjQTnvOoIlHoJ4yuGyk","2026-01-13T13:35:39.038Z",{"title":7020,"slug":7021,"articleIntro":7022,"category":7023},"OCR : définition, usages en comptabilité et impact de la facture électronique","ocr-definition-usages-en-comptabilite","La reconnaissance optique de caractères (OCR) s’est imposée comme un outil incontournable dans la digitalisation des processus comptables. Elle permet de transformer automatiquement des factures, reçus ou notes de frais en données exploitables, réduisant la saisie manuelle et accélérant le traitement des pièces. Mais entre l’arrivée de technologies plus avancées comme l’ICR ou l’IDP, et surtout la généralisation prochaine de la facture électronique et du format Factur-X, une question se pose : l’OCR est-il toujours aussi indispensable pour les entreprises et les cabinets comptables ? \n\nDéfinition de l’OCR, fonctionnement technique, usages en comptabilité, bénéfices, limites, différences avec les autres technologies d’extraction, impact de la facture électronique… nous faisons le point.\n",[7024],{"metadata":7025,"sys":7028,"fields":7035},{"tags":7026,"concepts":7027},[],[],{"space":7029,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":7031,"publishedVersion":1423,"revision":1424,"contentType":7033,"locale":29},{"sys":7030},{"type":12,"linkType":13,"id":14},{"sys":7032},{"id":21,"type":12,"linkType":22},{"sys":7034},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":7036,"mainTitle":7037,"subtitle":1456,"heroImage":7056,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":7038,"content":7039,"nodeType":78},{},[7040,7050],{"data":7041,"content":7042,"nodeType":1449},{},[7043,7046],{"data":7044,"marks":7045,"value":1443,"nodeType":86},{},[],{"data":7047,"marks":7048,"value":1448,"nodeType":86},{},[7049],{"type":107},{"data":7051,"content":7052,"nodeType":91},{},[7053],{"data":7054,"marks":7055,"value":67,"nodeType":86},{},[],{"metadata":7057,"sys":7060,"fields":7065},{"tags":7058,"concepts":7059},[],[],{"space":7061,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":7063,"publishedVersion":1468,"revision":47,"locale":29},{"sys":7062},{"type":12,"linkType":13,"id":14},{"sys":7064},{"id":21,"type":12,"linkType":22},{"title":1470,"file":7066},{"url":1472,"details":7067,"fileName":1477,"contentType":75},{"size":1474,"image":7068},{"width":1476,"height":1476},{"sys":7070,"fields":7073},{"id":7071,"createdAt":7072},"5L6QK3NCTBRGPZNJNQpRgl","2025-03-05T14:48:27.873Z",{"title":7074,"slug":7075,"articleIntro":7076,"category":7077},"Faire sa comptabilité sur Excel : est-ce une bonne idée ?","comptabilite-sur-excel","Quelle que soit la taille de votre entreprise, la gestion comptable est un impératif. Tableur, logiciel en ligne gratuit ou payant, outil développé en interne… Il existe diverses façons de gérer sa compta professionnelle. Pour des raisons économiques ou par habitude, certaines entreprises choisissent de faire leur comptabilité sur Excel. Ce logiciel ultra puissant, accessible et modulable développé par Microsoft est un outil performant qui présente, malgré tout, quelques limites. Pour une gestion comptable optimale, suivez nos conseils sur l’utilisation d’Excel à bon escient.",[7078],{"metadata":7079,"sys":7082,"fields":7089},{"tags":7080,"concepts":7081},[],[],{"space":7083,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":7085,"publishedVersion":1423,"revision":1424,"contentType":7087,"locale":29},{"sys":7084},{"type":12,"linkType":13,"id":14},{"sys":7086},{"id":21,"type":12,"linkType":22},{"sys":7088},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":7090,"mainTitle":7091,"subtitle":1456,"heroImage":7110,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":7092,"content":7093,"nodeType":78},{},[7094,7104],{"data":7095,"content":7096,"nodeType":1449},{},[7097,7100],{"data":7098,"marks":7099,"value":1443,"nodeType":86},{},[],{"data":7101,"marks":7102,"value":1448,"nodeType":86},{},[7103],{"type":107},{"data":7105,"content":7106,"nodeType":91},{},[7107],{"data":7108,"marks":7109,"value":67,"nodeType":86},{},[],{"metadata":7111,"sys":7114,"fields":7119},{"tags":7112,"concepts":7113},[],[],{"space":7115,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":7117,"publishedVersion":1468,"revision":47,"locale":29},{"sys":7116},{"type":12,"linkType":13,"id":14},{"sys":7118},{"id":21,"type":12,"linkType":22},{"title":1470,"file":7120},{"url":1472,"details":7121,"fileName":1477,"contentType":75},{"size":1474,"image":7122},{"width":1476,"height":1476},{"sys":7124,"fields":7127},{"id":7125,"createdAt":7126},"JGrh9v8XCpjDOBI8mRdMB","2023-08-09T13:52:55.021Z",{"title":7128,"slug":7129,"articleIntro":-1,"category":7130},"Délai de paiement fournisseur ce qu’il faut savoir","delai-de-paiement-fournisseur-ce-quil-faut-savoir",[7131],{"metadata":7132,"sys":7135,"fields":7142},{"tags":7133,"concepts":7134},[],[],{"space":7136,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":7138,"publishedVersion":1423,"revision":1424,"contentType":7140,"locale":29},{"sys":7137},{"type":12,"linkType":13,"id":14},{"sys":7139},{"id":21,"type":12,"linkType":22},{"sys":7141},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":7143,"mainTitle":7144,"subtitle":1456,"heroImage":7163,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":7145,"content":7146,"nodeType":78},{},[7147,7157],{"data":7148,"content":7149,"nodeType":1449},{},[7150,7153],{"data":7151,"marks":7152,"value":1443,"nodeType":86},{},[],{"data":7154,"marks":7155,"value":1448,"nodeType":86},{},[7156],{"type":107},{"data":7158,"content":7159,"nodeType":91},{},[7160],{"data":7161,"marks":7162,"value":67,"nodeType":86},{},[],{"metadata":7164,"sys":7167,"fields":7172},{"tags":7165,"concepts":7166},[],[],{"space":7168,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":7170,"publishedVersion":1468,"revision":47,"locale":29},{"sys":7169},{"type":12,"linkType":13,"id":14},{"sys":7171},{"id":21,"type":12,"linkType":22},{"title":1470,"file":7173},{"url":1472,"details":7174,"fileName":1477,"contentType":75},{"size":1474,"image":7175},{"width":1476,"height":1476},{"sys":7177,"fields":7180},{"id":7178,"createdAt":7179},"7kgdSqKX3JJdBRZ9o8vIul","2024-01-30T15:30:17.022Z",{"title":7181,"slug":7182,"articleIntro":7183,"category":7184},"Qu'est-ce qu'un grand livre comptable ? ","quest-ce-qu-un-grand-livre-comptable","Le grand livre comptable, un outil indispensable en comptabilité. Il recueille tous les mouvements financiers et les transactions d'une entreprise, détaillés par comptes. C'est un document obligatoire qui permet d'avoir une vision globale de la situation financière de l'entreprise. Il est aussi utilisé pour l'ouverture et le suivi des comptes. Faisons un zoom sur son rôle, son contenu et comment le lire avec efficacité.",[7185],{"metadata":7186,"sys":7189,"fields":7196},{"tags":7187,"concepts":7188},[],[],{"space":7190,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":7192,"publishedVersion":1423,"revision":1424,"contentType":7194,"locale":29},{"sys":7191},{"type":12,"linkType":13,"id":14},{"sys":7193},{"id":21,"type":12,"linkType":22},{"sys":7195},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":7197,"mainTitle":7198,"subtitle":1456,"heroImage":7217,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":7199,"content":7200,"nodeType":78},{},[7201,7211],{"data":7202,"content":7203,"nodeType":1449},{},[7204,7207],{"data":7205,"marks":7206,"value":1443,"nodeType":86},{},[],{"data":7208,"marks":7209,"value":1448,"nodeType":86},{},[7210],{"type":107},{"data":7212,"content":7213,"nodeType":91},{},[7214],{"data":7215,"marks":7216,"value":67,"nodeType":86},{},[],{"metadata":7218,"sys":7221,"fields":7226},{"tags":7219,"concepts":7220},[],[],{"space":7222,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":7224,"publishedVersion":1468,"revision":47,"locale":29},{"sys":7223},{"type":12,"linkType":13,"id":14},{"sys":7225},{"id":21,"type":12,"linkType":22},{"title":1470,"file":7227},{"url":1472,"details":7228,"fileName":1477,"contentType":75},{"size":1474,"image":7229},{"width":1476,"height":1476},{"sys":7231,"fields":7234},{"id":7232,"createdAt":7233},"1zkEdsmeveJBrPWEi2ffxS","2024-05-02T13:23:55.139Z",{"title":7235,"slug":7236,"articleIntro":7237,"category":7238},"5 conseils pour optimiser les fonctionnalités d'un logiciel de comptabilité","5-conseils-pour-optiliser-les-fonctionnalites-dun-logiciel-de-comptabilite","Optimiser l'utilisation d'un logiciel de comptabilité est essentiel pour la gestion efficace de votre entreprise. Ces outils informatiques, dotés de nombreuses fonctionnalités, assurent des tâches cruciales telles que la conformité à la réglementation fiscale, la gestion des comptes généraux et auxiliaires, et bien plus encore. Découvrez nos cinq conseils pour tirer le meilleur parti de ces logiciels et faciliter votre comptabilité.",[7239],{"metadata":7240,"sys":7243,"fields":7250},{"tags":7241,"concepts":7242},[],[],{"space":7244,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":7246,"publishedVersion":1423,"revision":1424,"contentType":7248,"locale":29},{"sys":7245},{"type":12,"linkType":13,"id":14},{"sys":7247},{"id":21,"type":12,"linkType":22},{"sys":7249},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":7251,"mainTitle":7252,"subtitle":1456,"heroImage":7271,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":7253,"content":7254,"nodeType":78},{},[7255,7265],{"data":7256,"content":7257,"nodeType":1449},{},[7258,7261],{"data":7259,"marks":7260,"value":1443,"nodeType":86},{},[],{"data":7262,"marks":7263,"value":1448,"nodeType":86},{},[7264],{"type":107},{"data":7266,"content":7267,"nodeType":91},{},[7268],{"data":7269,"marks":7270,"value":67,"nodeType":86},{},[],{"metadata":7272,"sys":7275,"fields":7280},{"tags":7273,"concepts":7274},[],[],{"space":7276,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":7278,"publishedVersion":1468,"revision":47,"locale":29},{"sys":7277},{"type":12,"linkType":13,"id":14},{"sys":7279},{"id":21,"type":12,"linkType":22},{"title":1470,"file":7281},{"url":1472,"details":7282,"fileName":1477,"contentType":75},{"size":1474,"image":7283},{"width":1476,"height":1476},{"sys":7285,"fields":7288},{"id":7286,"createdAt":7287},"7eEmNGGHaDTxI5qTQJgYGP","2024-02-20T09:20:45.614Z",{"title":7289,"slug":7290,"articleIntro":7291,"category":7292},"Pourquoi et comment utiliser un logiciel de comptabilité certifié ?","pourquoi-et-comment-utiliser-un-logiciel-de-comptabilite-certifie","L'utilisation d'un logiciel de comptabilité certifié est devenue incontournable pour une gestion comptable optimale. Ce type d'outil, agréé par l'administration fiscale, garantit une conformité fiscale et une efficacité opérationnelle remarquable. Mais comment choisir le meilleur logiciel comptable pour votre entreprise ? 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Découvrons ensemble les éléments clés à maîtriser pour une intégration bancaire efficace en comptabilité.",[7400],{"metadata":7401,"sys":7404,"fields":7411},{"tags":7402,"concepts":7403},[],[],{"space":7405,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":7407,"publishedVersion":1423,"revision":1424,"contentType":7409,"locale":29},{"sys":7406},{"type":12,"linkType":13,"id":14},{"sys":7408},{"id":21,"type":12,"linkType":22},{"sys":7410},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":7412,"mainTitle":7413,"subtitle":1456,"heroImage":7432,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":7414,"content":7415,"nodeType":78},{},[7416,7426],{"data":7417,"content":7418,"nodeType":1449},{},[7419,7422],{"data":7420,"marks":7421,"value":1443,"nodeType":86},{},[],{"data":7423,"marks":7424,"value":1448,"nodeType":86},{},[7425],{"type":107},{"data":7427,"content":7428,"nodeType":91},{},[7429],{"data":7430,"marks":7431,"value":67,"nodeType":86},{},[],{"metadata":7433,"sys":7436,"fields":7441},{"tags":7434,"concepts":7435},[],[],{"space":7437,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":7439,"publishedVersion":1468,"revision":47,"locale":29},{"sys":7438},{"type":12,"linkType":13,"id":14},{"sys":7440},{"id":21,"type":12,"linkType":22},{"title":1470,"file":7442},{"url":1472,"details":7443,"fileName":1477,"contentType":75},{"size":1474,"image":7444},{"width":1476,"height":1476},{"sys":7446,"fields":7449},{"id":7447,"createdAt":7448},"6j2FXviT0tLZttBZXqdNpZ","2024-02-01T16:53:37.386Z",{"title":7450,"slug":7451,"articleIntro":7452,"category":7453},"Comment faire un rapprochement bancaire ?","comment-faire-un-rapprochement-bancaire","Le rapprochement bancaire est un outil comptable essentiel pour toute entreprise. Il permet de comparer et de valider les opérations comptabilisées dans le compte 512 avec les relevés bancaires. Son utilisation assure une concordance et une fiabilité dans la gestion de la trésorerie. 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Si ce formulaire peut impressionner au premier abord, il devient beaucoup plus simple à gérer dès lors que l’on comprend sa structure et ses règles. Notre guide complet vous explique tout ce qu’il faut savoir pour remplir et envoyer votre CA3 en toute sérénité !",[7508],{"metadata":7509,"sys":7512,"fields":7519},{"tags":7510,"concepts":7511},[],[],{"space":7513,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":7515,"publishedVersion":1423,"revision":1424,"contentType":7517,"locale":29},{"sys":7514},{"type":12,"linkType":13,"id":14},{"sys":7516},{"id":21,"type":12,"linkType":22},{"sys":7518},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":7520,"mainTitle":7521,"subtitle":1456,"heroImage":7540,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":7522,"content":7523,"nodeType":78},{},[7524,7534],{"data":7525,"content":7526,"nodeType":1449},{},[7527,7530],{"data":7528,"marks":7529,"value":1443,"nodeType":86},{},[],{"data":7531,"marks":7532,"value":1448,"nodeType":86},{},[7533],{"type":107},{"data":7535,"content":7536,"nodeType":91},{},[7537],{"data":7538,"marks":7539,"value":67,"nodeType":86},{},[],{"metadata":7541,"sys":7544,"fields":7549},{"tags":7542,"concepts":7543},[],[],{"space":7545,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":7547,"publishedVersion":1468,"revision":47,"locale":29},{"sys":7546},{"type":12,"linkType":13,"id":14},{"sys":7548},{"id":21,"type":12,"linkType":22},{"title":1470,"file":7550},{"url":1472,"details":7551,"fileName":1477,"contentType":75},{"size":1474,"image":7552},{"width":1476,"height":1476},{"sys":7554,"fields":7557},{"id":7555,"createdAt":7556},"40YY8RR0k1SQ7Qu1pBkVQp","2024-05-29T13:09:43.489Z",{"title":7558,"slug":7559,"articleIntro":7560,"category":7561},"Pourquoi utiliser un logiciel pour faire son bilan comptable ?","pourquoi-utiliser-un-logiciel-pour-faire-son-bilan-comptable","Vous vous demandez comment réaliser un bilan comptable en ligne C'est possible grâce à plusieurs outils disponibles. Que vous soyez une micro-entreprise, une association ou une entreprise plus grande, des solutions adaptées existent. Elles vous permettent de faire votre bilan annuel, de le déposer et d'obtenir une vue d'ensemble de votre situation financière. 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Mais de quelles charges parle-t-on exactement ? Comment les calculer et quel est leur impact sur la rentabilité d’une entreprise ? On lève le voile sur ces charges (pas si) incompressibles (que ça).",[7616],{"metadata":7617,"sys":7620,"fields":7627},{"tags":7618,"concepts":7619},[],[],{"space":7621,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":7623,"publishedVersion":1423,"revision":1424,"contentType":7625,"locale":29},{"sys":7622},{"type":12,"linkType":13,"id":14},{"sys":7624},{"id":21,"type":12,"linkType":22},{"sys":7626},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":7628,"mainTitle":7629,"subtitle":1456,"heroImage":7648,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":7630,"content":7631,"nodeType":78},{},[7632,7642],{"data":7633,"content":7634,"nodeType":1449},{},[7635,7638],{"data":7636,"marks":7637,"value":1443,"nodeType":86},{},[],{"data":7639,"marks":7640,"value":1448,"nodeType":86},{},[7641],{"type":107},{"data":7643,"content":7644,"nodeType":91},{},[7645],{"data":7646,"marks":7647,"value":67,"nodeType":86},{},[],{"metadata":7649,"sys":7652,"fields":7657},{"tags":7650,"concepts":7651},[],[],{"space":7653,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":7655,"publishedVersion":1468,"revision":47,"locale":29},{"sys":7654},{"type":12,"linkType":13,"id":14},{"sys":7656},{"id":21,"type":12,"linkType":22},{"title":1470,"file":7658},{"url":1472,"details":7659,"fileName":1477,"contentType":75},{"size":1474,"image":7660},{"width":1476,"height":1476},{"sys":7662,"fields":7665},{"id":7663,"createdAt":7664},"3KEdYQAUSLi7qeeYAt70am","2024-07-17T14:58:42.761Z",{"title":7666,"slug":7667,"articleIntro":7668,"category":7669},"Découvrez les fonctionnalités des logiciels de comptabilité avec Pennylane","decouvrez-les-fonctionnalites-des-logiciels-de-comptabilite-avec-pennylane","La comptabilité est un volet essentiel de toute entreprise, d'où l'importance cruciale d'un logiciel de comptabilité performant. Ce dernier doit offrir des fonctionnalités variées allant de la gestion des journaux comptables, des comptes généraux et auxiliaires, à l'import et l'export de données. Il doit également assurer la conformité à la réglementation fiscale et permettre une gestion optimisée des transactions avec les tiers. Découvrez notre sélection des cinq fonctionnalités incontournables d'un logiciel de comptabilité.",[7670],{"metadata":7671,"sys":7674,"fields":7681},{"tags":7672,"concepts":7673},[],[],{"space":7675,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":7677,"publishedVersion":1423,"revision":1424,"contentType":7679,"locale":29},{"sys":7676},{"type":12,"linkType":13,"id":14},{"sys":7678},{"id":21,"type":12,"linkType":22},{"sys":7680},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":7682,"mainTitle":7683,"subtitle":1456,"heroImage":7702,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":7684,"content":7685,"nodeType":78},{},[7686,7696],{"data":7687,"content":7688,"nodeType":1449},{},[7689,7692],{"data":7690,"marks":7691,"value":1443,"nodeType":86},{},[],{"data":7693,"marks":7694,"value":1448,"nodeType":86},{},[7695],{"type":107},{"data":7697,"content":7698,"nodeType":91},{},[7699],{"data":7700,"marks":7701,"value":67,"nodeType":86},{},[],{"metadata":7703,"sys":7706,"fields":7711},{"tags":7704,"concepts":7705},[],[],{"space":7707,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":7709,"publishedVersion":1468,"revision":47,"locale":29},{"sys":7708},{"type":12,"linkType":13,"id":14},{"sys":7710},{"id":21,"type":12,"linkType":22},{"title":1470,"file":7712},{"url":1472,"details":7713,"fileName":1477,"contentType":75},{"size":1474,"image":7714},{"width":1476,"height":1476},{"sys":7716,"fields":7719},{"id":7717,"createdAt":7718},"1z3AOqP0kO3xw4KhWQCwJ9","2021-10-18T12:49:00.023Z",{"title":7720,"slug":7721,"articleIntro":7722,"category":7723},"Comment assurer la rentabilité de votre restaurant ?","decouvrez-les-cles-de-la-rentabilite-dun-restaurant","La rentabilité d'un restaurant est un enjeu crucial pour tout restaurateur souhaitant pérenniser son activité. Dans cet article, nous vous dévoilons les éléments essentiels pour optimiser la rentabilité de votre établissement, tels que la rédaction d'un business plan solide et la compréhension des marges bénéficiaires. Nous vous guiderons également à travers les indicateurs clés à surveiller et les meilleures pratiques pour maximiser vos profits, y compris la gestion des stocks et l’adaptation de votre offre. 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Il s'agit d'une analyse minutieuse effectuée par un auditeur professionnel, souvent un expert comptable, qui examine les états financiers pour vérifier leur régularité et leur sincérité. Cette démarche permet de prévenir les risques financiers et d'améliorer le contrôle de gestion. En fin de compte, l'audit comptable est un outil précieux pour la direction d'une entreprise dans sa prise de décision.",[7778],{"metadata":7779,"sys":7782,"fields":7789},{"tags":7780,"concepts":7781},[],[],{"space":7783,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":7785,"publishedVersion":1423,"revision":1424,"contentType":7787,"locale":29},{"sys":7784},{"type":12,"linkType":13,"id":14},{"sys":7786},{"id":21,"type":12,"linkType":22},{"sys":7788},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":7790,"mainTitle":7791,"subtitle":1456,"heroImage":7810,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":7792,"content":7793,"nodeType":78},{},[7794,7804],{"data":7795,"content":7796,"nodeType":1449},{},[7797,7800],{"data":7798,"marks":7799,"value":1443,"nodeType":86},{},[],{"data":7801,"marks":7802,"value":1448,"nodeType":86},{},[7803],{"type":107},{"data":7805,"content":7806,"nodeType":91},{},[7807],{"data":7808,"marks":7809,"value":67,"nodeType":86},{},[],{"metadata":7811,"sys":7814,"fields":7819},{"tags":7812,"concepts":7813},[],[],{"space":7815,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":7817,"publishedVersion":1468,"revision":47,"locale":29},{"sys":7816},{"type":12,"linkType":13,"id":14},{"sys":7818},{"id":21,"type":12,"linkType":22},{"title":1470,"file":7820},{"url":1472,"details":7821,"fileName":1477,"contentType":75},{"size":1474,"image":7822},{"width":1476,"height":1476},{"sys":7824,"fields":7827},{"id":7825,"createdAt":7826},"474fVU3PbNdNSZlsNIjFT8","2024-02-01T16:27:29.114Z",{"title":7828,"slug":7829,"articleIntro":7830,"category":7831},"Frais généraux comptables : Qu'est-ce que c'est ?","frais-generaux-comptables-quest-ce-que-cest","Les frais généraux comptables sont un élément essentiel de la gestion financière d'une entreprise. Ils englobent toutes les dépenses nécessaires au fonctionnement quotidien de l'entreprise, hors coûts de main-d'œuvre et de matières premières. Savoir les calculer et les analyser est indispensable pour optimiser le budget et maintenir une bonne santé financière. Découvrons ensemble ce que sont précisément ces frais, comment ils sont enregistrés en comptabilité et comment ils peuvent être optimisés.",[7832],{"metadata":7833,"sys":7836,"fields":7843},{"tags":7834,"concepts":7835},[],[],{"space":7837,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":7839,"publishedVersion":1423,"revision":1424,"contentType":7841,"locale":29},{"sys":7838},{"type":12,"linkType":13,"id":14},{"sys":7840},{"id":21,"type":12,"linkType":22},{"sys":7842},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":7844,"mainTitle":7845,"subtitle":1456,"heroImage":7864,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":7846,"content":7847,"nodeType":78},{},[7848,7858],{"data":7849,"content":7850,"nodeType":1449},{},[7851,7854],{"data":7852,"marks":7853,"value":1443,"nodeType":86},{},[],{"data":7855,"marks":7856,"value":1448,"nodeType":86},{},[7857],{"type":107},{"data":7859,"content":7860,"nodeType":91},{},[7861],{"data":7862,"marks":7863,"value":67,"nodeType":86},{},[],{"metadata":7865,"sys":7868,"fields":7873},{"tags":7866,"concepts":7867},[],[],{"space":7869,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":7871,"publishedVersion":1468,"revision":47,"locale":29},{"sys":7870},{"type":12,"linkType":13,"id":14},{"sys":7872},{"id":21,"type":12,"linkType":22},{"title":1470,"file":7874},{"url":1472,"details":7875,"fileName":1477,"contentType":75},{"size":1474,"image":7876},{"width":1476,"height":1476},{"sys":7878,"fields":7881},{"id":7879,"createdAt":7880},"6dX1tX8ENpJkGgwhHsa1K2","2024-04-29T15:44:34.473Z",{"title":7882,"slug":7883,"articleIntro":7884,"category":7885},"Trouver le logiciel de comptabilité au meilleur prix avec Pennylane","trouver-le-logiciel-de-comptabilite-au-meilleur-prix-avec-pennylane","Naviguez dans le monde de la comptabilité avec Pennylane. Découvrez le meilleur logiciel adapté à vos besoins, qu'il s'agisse d'une petite entreprise, d'une PME ou d'une gestion comptable en ligne. Comparez les coûts, les fonctionnalités et les avantages de chaque logiciel. De Sage à EBP, en passant par des solutions plus économiques, trouvez l'outil parfait pour votre gestion comptable et financière.",[7886],{"metadata":7887,"sys":7890,"fields":7897},{"tags":7888,"concepts":7889},[],[],{"space":7891,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":7893,"publishedVersion":1423,"revision":1424,"contentType":7895,"locale":29},{"sys":7892},{"type":12,"linkType":13,"id":14},{"sys":7894},{"id":21,"type":12,"linkType":22},{"sys":7896},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":7898,"mainTitle":7899,"subtitle":1456,"heroImage":7918,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":7900,"content":7901,"nodeType":78},{},[7902,7912],{"data":7903,"content":7904,"nodeType":1449},{},[7905,7908],{"data":7906,"marks":7907,"value":1443,"nodeType":86},{},[],{"data":7909,"marks":7910,"value":1448,"nodeType":86},{},[7911],{"type":107},{"data":7913,"content":7914,"nodeType":91},{},[7915],{"data":7916,"marks":7917,"value":67,"nodeType":86},{},[],{"metadata":7919,"sys":7922,"fields":7927},{"tags":7920,"concepts":7921},[],[],{"space":7923,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":7925,"publishedVersion":1468,"revision":47,"locale":29},{"sys":7924},{"type":12,"linkType":13,"id":14},{"sys":7926},{"id":21,"type":12,"linkType":22},{"title":1470,"file":7928},{"url":1472,"details":7929,"fileName":1477,"contentType":75},{"size":1474,"image":7930},{"width":1476,"height":1476},{"sys":7932,"fields":7935},{"id":7933,"createdAt":7934},"7jrEFHtMXeqF4RqYmUj8AV","2024-07-02T12:53:30.042Z",{"title":7936,"slug":7937,"articleIntro":7938,"category":7939},"Comptabilité avocat : comment gérer sa comptabilité ?","comptabilite-avocat-comment-gerer-sa-comptabilite","La comptabilité peut sembler un défi pour les avocats, mais avec les bonnes connaissances et outils, elle peut devenir simple et efficace. Que vous soyez un avocat libéral ou collaborateur, il est essentiel de comprendre vos obligations comptables et fiscales, incluant l'établissement de bilans comptables et le respect des règles de la TVA. L'utilisation d'un logiciel de comptabilité peut faciliter la gestion de vos frais et honoraires. Découvrez comment optimiser votre comptabilité en tant qu'avocat.",[7940],{"metadata":7941,"sys":7944,"fields":7951},{"tags":7942,"concepts":7943},[],[],{"space":7945,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":7947,"publishedVersion":1423,"revision":1424,"contentType":7949,"locale":29},{"sys":7946},{"type":12,"linkType":13,"id":14},{"sys":7948},{"id":21,"type":12,"linkType":22},{"sys":7950},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":7952,"mainTitle":7953,"subtitle":1456,"heroImage":7972,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":7954,"content":7955,"nodeType":78},{},[7956,7966],{"data":7957,"content":7958,"nodeType":1449},{},[7959,7962],{"data":7960,"marks":7961,"value":1443,"nodeType":86},{},[],{"data":7963,"marks":7964,"value":1448,"nodeType":86},{},[7965],{"type":107},{"data":7967,"content":7968,"nodeType":91},{},[7969],{"data":7970,"marks":7971,"value":67,"nodeType":86},{},[],{"metadata":7973,"sys":7976,"fields":7981},{"tags":7974,"concepts":7975},[],[],{"space":7977,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":7979,"publishedVersion":1468,"revision":47,"locale":29},{"sys":7978},{"type":12,"linkType":13,"id":14},{"sys":7980},{"id":21,"type":12,"linkType":22},{"title":1470,"file":7982},{"url":1472,"details":7983,"fileName":1477,"contentType":75},{"size":1474,"image":7984},{"width":1476,"height":1476},{"sys":7986,"fields":7989},{"id":7987,"createdAt":7988},"3g21QBdF4rgUzcmr7Ej93W","2020-08-31T07:11:15.264Z",{"title":7990,"slug":7991,"articleIntro":7992,"category":7993},"Quelle comptabilité choisir entre trésorerie et engagement ?","difference-comptabilite-tresorerie-et-comptabilite-engagement","La comptabilité de trésorerie et la comptabilité d'engagement sont deux méthodes d'enregistrement comptable essentielles pour les entreprises, chacune ayant ses propres particularités et implications. Dans cet article, nous vous expliquons clairement les différences entre ces deux systèmes, à qui ils s’appliquent, et les enjeux liés à leur mise en œuvre. Que vous soyez un professionnel libéral ou un dirigeant d’entreprise, cette compréhension vous permettra de choisir le mode de comptabilité le mieux adapté à votre situation et de gérer efficacement vos obligations comptables.",[7994],{"metadata":7995,"sys":7998,"fields":8005},{"tags":7996,"concepts":7997},[],[],{"space":7999,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":8001,"publishedVersion":1423,"revision":1424,"contentType":8003,"locale":29},{"sys":8000},{"type":12,"linkType":13,"id":14},{"sys":8002},{"id":21,"type":12,"linkType":22},{"sys":8004},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":8006,"mainTitle":8007,"subtitle":1456,"heroImage":8026,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":8008,"content":8009,"nodeType":78},{},[8010,8020],{"data":8011,"content":8012,"nodeType":1449},{},[8013,8016],{"data":8014,"marks":8015,"value":1443,"nodeType":86},{},[],{"data":8017,"marks":8018,"value":1448,"nodeType":86},{},[8019],{"type":107},{"data":8021,"content":8022,"nodeType":91},{},[8023],{"data":8024,"marks":8025,"value":67,"nodeType":86},{},[],{"metadata":8027,"sys":8030,"fields":8035},{"tags":8028,"concepts":8029},[],[],{"space":8031,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":8033,"publishedVersion":1468,"revision":47,"locale":29},{"sys":8032},{"type":12,"linkType":13,"id":14},{"sys":8034},{"id":21,"type":12,"linkType":22},{"title":1470,"file":8036},{"url":1472,"details":8037,"fileName":1477,"contentType":75},{"size":1474,"image":8038},{"width":1476,"height":1476},{"sys":8040,"fields":8043},{"id":8041,"createdAt":8042},"cvlHTXZGJNdyEqaEkjR0j","2020-10-15T08:00:43.325Z",{"title":8044,"slug":8045,"articleIntro":-1,"category":8046},"Comment comptabiliser la taxe de séjour ?","comptabiliser-taxe-sejour",[8047],{"metadata":8048,"sys":8051,"fields":8058},{"tags":8049,"concepts":8050},[],[],{"space":8052,"id":1418,"type":16,"createdAt":1419,"updatedAt":1420,"environment":8054,"publishedVersion":1423,"revision":1424,"contentType":8056,"locale":29},{"sys":8053},{"type":12,"linkType":13,"id":14},{"sys":8055},{"id":21,"type":12,"linkType":22},{"sys":8057},{"type":12,"linkType":27,"id":1427},{"contentfulName":1429,"modelCategoryName":1430,"slug":1431,"contentTypeSlug":8059,"mainTitle":8060,"subtitle":1456,"heroImage":8079,"ctaButton":1478,"ctaText":1479,"ctaLink":1480},[1433],{"data":8061,"content":8062,"nodeType":78},{},[8063,8073],{"data":8064,"content":8065,"nodeType":1449},{},[8066,8069],{"data":8067,"marks":8068,"value":1443,"nodeType":86},{},[],{"data":8070,"marks":8071,"value":1448,"nodeType":86},{},[8072],{"type":107},{"data":8074,"content":8075,"nodeType":91},{},[8076],{"data":8077,"marks":8078,"value":67,"nodeType":86},{},[],{"metadata":8080,"sys":8083,"fields":8088},{"tags":8081,"concepts":8082},[],[],{"space":8084,"id":1464,"type":61,"createdAt":1465,"updatedAt":1465,"environment":8086,"publishedVersion":1468,"revision":47,"locale":29},{"sys":8085},{"type":12,"linkType":13,"id":14},{"sys":8087},{"id":21,"type":12,"linkType":22},{"title":1470,"file":8089},{"url":1472,"details":8090,"fileName":1477,"contentType":75},{"size":1474,"image":8091},{"width":1476,"height":1476},1780085241989]