[{"data":1,"prerenderedAt":7786},["ShallowReactive",2],{"tip-comptabilite-particularites-comptables-cooperatives":3,"comptabilite-particularites-comptables-cooperatives-similars":1174},{"metadata":4,"sys":9,"fields":29},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/comptabilite/particularites-comptables-cooperatives",{"space":10,"id":15,"type":16,"createdAt":17,"updatedAt":17,"environment":18,"publishedVersion":22,"revision":23,"contentType":24,"locale":28},{"sys":11},{"type":12,"linkType":13,"id":14},"Link","Space","b76knntgaaiu","4J8tUgyPoqwZw1mohRZ7pa","Entry","2024-07-02T13:15:27.123Z",{"sys":19},{"id":20,"type":12,"linkType":21},"master","Environment",35,1,{"sys":25},{"type":12,"linkType":26,"id":27},"ContentType","tips","fr",{"metaTitle":30,"subtitle":31,"title":32,"articleIntro":33,"author":34,"content":75,"slug":1103,"faq_structured_data":1104,"category":1105},"Comptabilité coopérative : spécificités et plan comptable","La comptabilité de la coopérative est un domaine complexe, nous vous guidons au travers des spécificités et du plan comptable.","Les particularités comptables à prendre en compte lorsqu'on gère une coopérative","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. Dans ce panorama, nous aborderons les spécificités comptables des coopératives et les avantages et inconvénients liés à leur gestion.",{"metadata":35,"sys":38,"fields":49},{"tags":36,"concepts":37},[],[],{"space":39,"id":41,"type":16,"createdAt":42,"updatedAt":42,"environment":43,"publishedVersion":45,"revision":23,"contentType":46,"locale":28},{"sys":40},{"type":12,"linkType":13,"id":14},"2jhw3uorl9mmzgN1P70n3A","2023-11-15T16:34:30.078Z",{"sys":44},{"id":20,"type":12,"linkType":21},3,{"sys":47},{"type":12,"linkType":26,"id":48},"author",{"name":50,"image":51,"position":74},"Hugo Andrianjatovo",{"metadata":52,"sys":55,"fields":63},{"tags":53,"concepts":54},[],[],{"space":56,"id":58,"type":59,"createdAt":60,"updatedAt":60,"environment":61,"publishedVersion":45,"revision":23,"locale":28},{"sys":57},{"type":12,"linkType":13,"id":14},"40Xo1V2axZBxWnbkvf36FJ","Asset","2023-11-16T14:10:31.815Z",{"sys":62},{"id":20,"type":12,"linkType":21},{"title":64,"description":65,"file":66},"-FFF0E3","",{"url":67,"details":68,"fileName":72,"contentType":73},"//images.ctfassets.net/b76knntgaaiu/40Xo1V2axZBxWnbkvf36FJ/972674c342dc05108c056aa5a284281d/-FFF0E3.png",{"size":69,"image":70},86352,{"width":71,"height":71},280,"-FFF0E3.png","image/png","Expert Finance",{"nodeType":76,"data":77,"content":78},"document",{},[79,88,106,151,158,165,180,269,276,284,299,315,322,329,345,386,393,400,407,423,439,455,462,469,476,483,495,510,526,533,549,556,572,579,634,694,701,708,715,731,738,745,752,800,807,814,821,828,840,852,864,871,887,903,910,917,924,939,946,953,960,967,1000,1033,1040,1047,1063,1089,1096],{"nodeType":80,"data":81,"content":82},"heading-2",{},[83],{"nodeType":84,"value":85,"marks":86,"data":87},"text","Comprendre la comptabilité coopérative",[],{},{"nodeType":89,"data":90,"content":91},"paragraph",{},[92,96,102],{"nodeType":84,"value":93,"marks":94,"data":95},"La ",[],{},{"nodeType":84,"value":97,"marks":98,"data":101},"comptabilité coopérative",[99],{"type":100},"bold",{},{"nodeType":84,"value":103,"marks":104,"data":105}," se caractérise par des règles et des principes singuliers qui reflètent les valeurs et le fonctionnement de ces entités. Cela se traduit par des spécificités dans la gestion des bénéfices, la réserve légale, la présentation des états financiers, ou encore le calcul des droits de vote en Assemblée Générale.",[],{},{"nodeType":107,"data":108,"content":109},"unordered-list",{},[110,121,131,141],{"nodeType":111,"data":112,"content":113},"list-item",{},[114],{"nodeType":89,"data":115,"content":116},{},[117],{"nodeType":84,"value":118,"marks":119,"data":120},"Les bénéfices d'une coopérative sont répartis différemment d'une société classique, avec une part importante reversée aux associés et une autre mise en réserve légale.",[],{},{"nodeType":111,"data":122,"content":123},{},[124],{"nodeType":89,"data":125,"content":126},{},[127],{"nodeType":84,"value":128,"marks":129,"data":130},"La réserve légale est une spécificité de la comptabilité coopérative, elle est obligatoire et inaliénable.",[],{},{"nodeType":111,"data":132,"content":133},{},[134],{"nodeType":89,"data":135,"content":136},{},[137],{"nodeType":84,"value":138,"marks":139,"data":140},"Les états financiers doivent refléter les opérations économiques spécifiques aux coopératives, comme les opérations avec les associés.",[],{},{"nodeType":111,"data":142,"content":143},{},[144],{"nodeType":89,"data":145,"content":146},{},[147],{"nodeType":84,"value":148,"marks":149,"data":150},"Les droits de vote en Assemblée Générale sont calculés selon des règles particulières, qui peuvent varier en fonction du type de coopérative (Scop, Scic...).",[],{},{"nodeType":89,"data":152,"content":153},{},[154],{"nodeType":84,"value":155,"marks":156,"data":157},"Il est donc primordial de bien comprendre ces spécificités pour une gestion efficace et transparente de la comptabilité coopérative.",[],{},{"nodeType":80,"data":159,"content":160},{},[161],{"nodeType":84,"value":162,"marks":163,"data":164},"Principes de base de la comptabilité coopérative",[],{},{"nodeType":89,"data":166,"content":167},{},[168,172,176],{"nodeType":84,"value":169,"marks":170,"data":171},"Les principes de base de la ",[],{},{"nodeType":84,"value":97,"marks":173,"data":175},[174],{"type":100},{},{"nodeType":84,"value":177,"marks":178,"data":179}," reposent sur une structure qui se distingue par plusieurs éléments clés.",[],{},{"nodeType":107,"data":181,"content":182},{},[183,202,221,231,250],{"nodeType":111,"data":184,"content":185},{},[186],{"nodeType":89,"data":187,"content":188},{},[189,193,198],{"nodeType":84,"value":190,"marks":191,"data":192},"Le premier est l'",[],{},{"nodeType":84,"value":194,"marks":195,"data":197},"adhésion volontaire et ouverte à tous",[196],{"type":100},{},{"nodeType":84,"value":199,"marks":200,"data":201},", qui assure une accessibilité démocratique à la coopérative.",[],{},{"nodeType":111,"data":203,"content":204},{},[205],{"nodeType":89,"data":206,"content":207},{},[208,212,217],{"nodeType":84,"value":209,"marks":210,"data":211},"Ensuite, la ",[],{},{"nodeType":84,"value":213,"marks":214,"data":216},"gestion démocratique",[215],{"type":100},{},{"nodeType":84,"value":218,"marks":219,"data":220}," par les membres eux-mêmes est essentielle. Chaque membre a une voix, indépendamment de sa part dans le capital social.",[],{},{"nodeType":111,"data":222,"content":223},{},[224],{"nodeType":89,"data":225,"content":226},{},[227],{"nodeType":84,"value":228,"marks":229,"data":230},"La coopérative doit également rester autonome et indépendante, en particulier en ce qui concerne les contrôles financiers et les décisions stratégiques.",[],{},{"nodeType":111,"data":232,"content":233},{},[234],{"nodeType":89,"data":235,"content":236},{},[237,241,246],{"nodeType":84,"value":238,"marks":239,"data":240},"L'",[],{},{"nodeType":84,"value":242,"marks":243,"data":245},"éducation, la formation",[244],{"type":100},{},{"nodeType":84,"value":247,"marks":248,"data":249}," et l'information des membres sont également des éléments fondamentaux pour garantir une gestion efficace et transparente.",[],{},{"nodeType":111,"data":251,"content":252},{},[253],{"nodeType":89,"data":254,"content":255},{},[256,260,265],{"nodeType":84,"value":257,"marks":258,"data":259},"Enfin, la ",[],{},{"nodeType":84,"value":261,"marks":262,"data":264},"coopération entre les coopératives",[263],{"type":100},{},{"nodeType":84,"value":266,"marks":267,"data":268}," est encouragée pour favoriser le développement économique local et durable.",[],{},{"nodeType":89,"data":270,"content":271},{},[272],{"nodeType":84,"value":273,"marks":274,"data":275},"Ces principes guident la gestion financière des coopératives et leur permettent d'atteindre leurs objectifs.",[],{},{"nodeType":277,"data":278,"content":279},"heading-3",{},[280],{"nodeType":84,"value":281,"marks":282,"data":283},"La démocratie interne",[],{},{"nodeType":89,"data":285,"content":286},{},[287,290,295],{"nodeType":84,"value":93,"marks":288,"data":289},[],{},{"nodeType":84,"value":291,"marks":292,"data":294},"démocratie interne",[293],{"type":100},{},{"nodeType":84,"value":296,"marks":297,"data":298}," est un pilier fondamental de la comptabilité coopérative. Cela signifie que chaque membre de la coopérative a un droit de vote équivalent, indépendamment de sa participation financière. Cette règle, souvent résumée par l'expression \"une personne, une voix\", garantit l'égalité de tous les membres dans les prises de décisions stratégiques.",[],{},{"nodeType":89,"data":300,"content":301},{},[302,306,311],{"nodeType":84,"value":303,"marks":304,"data":305},"La démocratie interne englobe aussi la ",[],{},{"nodeType":84,"value":307,"marks":308,"data":310},"transparence",[309],{"type":100},{},{"nodeType":84,"value":312,"marks":313,"data":314},". Les informations financières doivent être accessibles à tous les membres pour permettre une prise de décision éclairée. Cela comprend la présentation des états financiers, les opérations économiques spécifiques aux coopératives et la répartition des bénéfices.",[],{},{"nodeType":89,"data":316,"content":317},{},[318],{"nodeType":84,"value":319,"marks":320,"data":321},"Enfin, l'engagement des membres est crucial pour le fonctionnement démocratique de la coopérative. Il implique une participation active dans les décisions, mais aussi dans le projet coopératif global.",[],{},{"nodeType":277,"data":323,"content":324},{},[325],{"nodeType":84,"value":326,"marks":327,"data":328},"Le partage des résultats",[],{},{"nodeType":89,"data":330,"content":331},{},[332,336,341],{"nodeType":84,"value":333,"marks":334,"data":335},"Dans la comptabilité coopérative, le partage des résultats se fait de manière particulière. ",[],{},{"nodeType":84,"value":337,"marks":338,"data":340},"L'objectif principal",[339],{"type":100},{},{"nodeType":84,"value":342,"marks":343,"data":344}," est de garantir la pérennité de la coopérative en assurant une distribution équitable.",[],{},{"nodeType":107,"data":346,"content":347},{},[348,367],{"nodeType":111,"data":349,"content":350},{},[351],{"nodeType":89,"data":352,"content":353},{},[354,358,363],{"nodeType":84,"value":355,"marks":356,"data":357},"Les bénéfices peuvent être ",[],{},{"nodeType":84,"value":359,"marks":360,"data":362},"répartis",[361],{"type":100},{},{"nodeType":84,"value":364,"marks":365,"data":366}," entre les associés, mais une part est souvent mise en réserve pour assurer la stabilité financière de la coopérative.",[],{},{"nodeType":111,"data":368,"content":369},{},[370],{"nodeType":89,"data":371,"content":372},{},[373,377,382],{"nodeType":84,"value":374,"marks":375,"data":376},"Certains types de coopératives, comme les SCOP ou les SCIC, ont des ",[],{},{"nodeType":84,"value":378,"marks":379,"data":381},"règles spécifiques",[380],{"type":100},{},{"nodeType":84,"value":383,"marks":384,"data":385}," pour le partage des résultats.",[],{},{"nodeType":89,"data":387,"content":388},{},[389],{"nodeType":84,"value":390,"marks":391,"data":392},"Cela se concrétise par la présentation d'un état des résultats qui détaille les produits (ou revenus) et les charges (ou dépenses) d'une période. Ce document offre une vision claire de la répartition des excédents ou des insuffisances des produits par rapport aux charges de la période.",[],{},{"nodeType":89,"data":394,"content":395},{},[396],{"nodeType":84,"value":397,"marks":398,"data":399},"La transparence dans le partage des résultats est un gage de confiance pour les membres de la coopérative et les parties prenantes externes.",[],{},{"nodeType":277,"data":401,"content":402},{},[403],{"nodeType":84,"value":404,"marks":405,"data":406},"L'investissement plus important",[],{},{"nodeType":89,"data":408,"content":409},{},[410,414,419],{"nodeType":84,"value":411,"marks":412,"data":413},"Pour faire face à leurs besoins de trésorerie et assurer leur développement, les coopératives ont parfois besoin d'un ",[],{},{"nodeType":84,"value":415,"marks":416,"data":418},"investissement plus important",[417],{"type":100},{},{"nodeType":84,"value":420,"marks":421,"data":422},". Cela peut prendre la forme de l'admission de nouveaux associés dits \"investisseurs\", dans le respect des règles propres à chaque type de coopérative. Notamment, ces investisseurs doivent généralement rester minoritaires, et aucun associé ne peut détenir à lui seul plus de la moitié du capital.",[],{},{"nodeType":89,"data":424,"content":425},{},[426,430,435],{"nodeType":84,"value":427,"marks":428,"data":429},"Il existe aussi des outils financiers spécifiques aux coopératives, tels que les ",[],{},{"nodeType":84,"value":431,"marks":432,"data":434},"certificats coopératifs d'investissement",[433],{"type":100},{},{"nodeType":84,"value":436,"marks":437,"data":438},". Ces derniers représentent une part du capital de la coopérative, sans donner droit de vote à leur détenteur. Ces outils permettent aux coopératives de mobiliser des fonds tout en préservant leur indépendance et leur fonctionnement démocratique.",[],{},{"nodeType":89,"data":440,"content":441},{},[442,446,451],{"nodeType":84,"value":443,"marks":444,"data":445},"Il est également possible pour les coopératives d'envisager des collaborations avec d'autres acteurs, comme les ",[],{},{"nodeType":84,"value":447,"marks":448,"data":450},"Sociétés Coopératives d'Intérêt Collectif (SCIC)",[449],{"type":100},{},{"nodeType":84,"value":452,"marks":453,"data":454},". Ces structures hybrides favorisent le réinvestissement des bénéfices pour soutenir l'utilité sociale et la durabilité de l'entreprise.",[],{},{"nodeType":89,"data":456,"content":457},{},[458],{"nodeType":84,"value":459,"marks":460,"data":461},"Quelle que soit la source de financement envisagée, il est essentiel de respecter les principes de la comptabilité coopérative, notamment en termes de transparence et d'équité.",[],{},{"nodeType":80,"data":463,"content":464},{},[465],{"nodeType":84,"value":466,"marks":467,"data":468},"Fonctionnement des sociétés coopératives",[],{},{"nodeType":277,"data":470,"content":471},{},[472],{"nodeType":84,"value":473,"marks":474,"data":475},"Comment fonctionne une société coopérative?",[],{},{"nodeType":89,"data":477,"content":478},{},[479],{"nodeType":84,"value":480,"marks":481,"data":482},"Une société coopérative, ou SCOP, est une entité où les salariés sont aussi des associés majoritaires. Ils sont impliqués dans l'ensemble des décisions et la gestion de l'entreprise. Parmi les spécificités des sociétés coopératives, on retrouve la répartition des bénéfices : au moins 25% sont alloués aux salariés et 15% sont mis en réserve, ces réserves étant non distribuables et non incorporables au capital.",[],{},{"nodeType":89,"data":484,"content":485},{},[486,491],{"nodeType":84,"value":487,"marks":488,"data":490},"La gouvernance",[489],{"type":100},{},{"nodeType":84,"value":492,"marks":493,"data":494}," d'une SCOP suit un modèle démocratique, chaque salarié associé ayant un droit de vote égal en assemblée générale, quel que soit le nombre de parts qu'il détient dans l'entreprise.",[],{},{"nodeType":89,"data":496,"content":497},{},[498,501,506],{"nodeType":84,"value":93,"marks":499,"data":500},[],{},{"nodeType":84,"value":502,"marks":503,"data":505},"comptabilité",[504],{"type":100},{},{"nodeType":84,"value":507,"marks":508,"data":509}," d'une société coopérative suit les règles générales du droit du travail, du code du commerce et du code civil, tout en tenant compte de certaines spécificités propres aux SCOP. Cela comprend notamment le capital social variable et un minimum d'associés pour chaque type de société (deux pour les SARL ou SAS, et sept pour les SA).",[],{},{"nodeType":89,"data":511,"content":512},{},[513,517,522],{"nodeType":84,"value":514,"marks":515,"data":516},"Enfin, les SCOP et les SCIC sont également soumises à une ",[],{},{"nodeType":84,"value":518,"marks":519,"data":521},"révision coopérative",[520],{"type":100},{},{"nodeType":84,"value":523,"marks":524,"data":525}," de leur fonctionnement pour vérifier leur conformité aux règles coopératives.",[],{},{"nodeType":277,"data":527,"content":528},{},[529],{"nodeType":84,"value":530,"marks":531,"data":532},"Différence entre une entreprise classique et une coopérative",[],{},{"nodeType":89,"data":534,"content":535},{},[536,540,545],{"nodeType":84,"value":537,"marks":538,"data":539},"L'une des principales différences entre une entreprise classique et une coopérative réside dans la répartition du pouvoir et des bénéfices. Dans une coopérative, chaque membre détient une voix, indépendamment de sa contribution financière. Cela favorise une ",[],{},{"nodeType":84,"value":541,"marks":542,"data":544},"gouvernance démocratique",[543],{"type":100},{},{"nodeType":84,"value":546,"marks":547,"data":548}," et une implication plus forte des membres dans les activités et les décisions de l'entreprise.",[],{},{"nodeType":89,"data":550,"content":551},{},[552],{"nodeType":84,"value":553,"marks":554,"data":555},"Côté bénéfices, les coopératives ont une répartition spécifique. En effet, une part des bénéfices est souvent mise en réserve pour assurer la pérennité de l'entreprise, tandis que le reste est réparti entre les membres.",[],{},{"nodeType":89,"data":557,"content":558},{},[559,563,568],{"nodeType":84,"value":560,"marks":561,"data":562},"En matière de ",[],{},{"nodeType":84,"value":564,"marks":565,"data":567},"gestion financière",[566],{"type":100},{},{"nodeType":84,"value":569,"marks":570,"data":571},", les coopératives peuvent admettre de nouveaux associés \"investisseurs\", tout en respectant certaines limites pour préserver leur indépendance. Elles peuvent aussi recourir à des outils financiers spécifiques, comme les certificats coopératifs d'investissement.",[],{},{"nodeType":80,"data":573,"content":574},{},[575],{"nodeType":84,"value":576,"marks":577,"data":578},"Logiciels de gestion pour la comptabilité coopérative",[],{},{"nodeType":89,"data":580,"content":581},{},[582,586,595,599,604,608,613,616,621,625,630],{"nodeType":84,"value":583,"marks":584,"data":585},"La gestion de la comptabilité dans une coopérative peut être facilitée grâce à des ",[],{},{"nodeType":587,"data":588,"content":590},"hyperlink",{"uri":589},"/fr/logiciel-de-comptabilite",[591],{"nodeType":84,"value":592,"marks":593,"data":594},"logiciels de comptabilité",[],{},{"nodeType":84,"value":596,"marks":597,"data":598},". Ces outils numériques permettent de gérer de manière efficace et transparente les différentes opérations comptables et financières. Parmi eux, on retrouve ",[],{},{"nodeType":84,"value":600,"marks":601,"data":603},"Pennylane",[602],{"type":100},{},{"nodeType":84,"value":605,"marks":606,"data":607},", ",[],{},{"nodeType":84,"value":609,"marks":610,"data":612},"Compta Coop",[611],{"type":100},{},{"nodeType":84,"value":605,"marks":614,"data":615},[],{},{"nodeType":84,"value":617,"marks":618,"data":620},"RETKOOP",[619],{"type":100},{},{"nodeType":84,"value":622,"marks":623,"data":624}," ou encore ",[],{},{"nodeType":84,"value":626,"marks":627,"data":629},"My-Saam",[628],{"type":100},{},{"nodeType":84,"value":631,"marks":632,"data":633},".",[],{},{"nodeType":107,"data":635,"content":636},{},[637,652,666,680],{"nodeType":111,"data":638,"content":639},{},[640],{"nodeType":89,"data":641,"content":642},{},[643,648],{"nodeType":84,"value":644,"marks":645,"data":647},"Pennylane ",[646],{"type":100},{},{"nodeType":84,"value":649,"marks":650,"data":651},"est un logiciel tout-en-un de gestion financière et comptable. Il permet à l'entreprise et l'expert comptable de collaborer sur une seule plateforme et réaliser diverses opérations comme la saisie comptable, la facturation, la gestion des achats, des ventes, de la trésorerie...",[],{},{"nodeType":111,"data":653,"content":654},{},[655],{"nodeType":89,"data":656,"content":657},{},[658,662],{"nodeType":84,"value":609,"marks":659,"data":661},[660],{"type":100},{},{"nodeType":84,"value":663,"marks":664,"data":665}," est un logiciel payant spécifiquement conçu pour les coopératives scolaires. Il propose une interface simple et ergonomique pour la déclaration des comptes ou la saisie des pièces comptables.",[],{},{"nodeType":111,"data":667,"content":668},{},[669],{"nodeType":89,"data":670,"content":671},{},[672,676],{"nodeType":84,"value":617,"marks":673,"data":675},[674],{"type":100},{},{"nodeType":84,"value":677,"marks":678,"data":679},", développé par l'OCCE, est un outil en ligne gratuit qui facilite la gestion de la comptabilité des coopératives. ",[],{},{"nodeType":111,"data":681,"content":682},{},[683],{"nodeType":89,"data":684,"content":685},{},[686,690],{"nodeType":84,"value":626,"marks":687,"data":689},[688],{"type":100},{},{"nodeType":84,"value":691,"marks":692,"data":693}," est un logiciel de gestion en ligne pour les couveuses et coopératives. Il permet de visualiser la comptabilité analytique pour l’ensemble des couvés et de générer le compte de résultat en fonction du chiffre d’affaires et des achats validés.",[],{},{"nodeType":89,"data":695,"content":696},{},[697],{"nodeType":84,"value":698,"marks":699,"data":700},"Ces logiciels sont des alliés précieux pour assurer une gestion efficace et transparente de la comptabilité coopérative.",[],{},{"nodeType":80,"data":702,"content":703},{},[704],{"nodeType":84,"value":705,"marks":706,"data":707},"Le plan comptable spécifique aux coopératives",[],{},{"nodeType":277,"data":709,"content":710},{},[711],{"nodeType":84,"value":712,"marks":713,"data":714},"Définition et utilité du plan comptable compte",[],{},{"nodeType":89,"data":716,"content":717},{},[718,722,727],{"nodeType":84,"value":719,"marks":720,"data":721},"Le ",[],{},{"nodeType":84,"value":723,"marks":724,"data":726},"plan comptable compte",[725],{"type":100},{},{"nodeType":84,"value":728,"marks":729,"data":730}," en comptabilité coopérative est un outil essentiel qui définit la liste des comptes à utiliser pour enregistrer les opérations financières de la coopérative. Il est régi par des règles et des principes spécifiques édictés par l'Autorité des Normes Comptables (ANC) pour assurer l'uniformité et la transparence de la comptabilité au sein de ces entités.",[],{},{"nodeType":89,"data":732,"content":733},{},[734],{"nodeType":84,"value":735,"marks":736,"data":737},"L'utilité de ce plan réside dans sa capacité à faciliter la gestion comptable de la coopérative. Il sert de guide pour la tenue des comptes, permettant ainsi une meilleure organisation et une plus grande précision dans l'enregistrement des opérations. De plus, il contribue à la présentation claire et compréhensible des informations financières, essentielle pour les membres de la coopérative et les parties prenantes externes.",[],{},{"nodeType":277,"data":739,"content":740},{},[741],{"nodeType":84,"value":742,"marks":743,"data":744},"Structure du plan comptable compte en coopérative",[],{},{"nodeType":89,"data":746,"content":747},{},[748],{"nodeType":84,"value":749,"marks":750,"data":751},"La structure du plan comptable spécifique aux coopératives se distingue par des comptes dédiés pour refléter les particularités de ces entités. Elle est définie par l'Autorité des Normes Comptables (ANC) qui édicte les règles à suivre.",[],{},{"nodeType":107,"data":753,"content":754},{},[755,770,785],{"nodeType":111,"data":756,"content":757},{},[758],{"nodeType":89,"data":759,"content":760},{},[761,766],{"nodeType":84,"value":762,"marks":763,"data":765},"Comptes de bilan",[764],{"type":100},{},{"nodeType":84,"value":767,"marks":768,"data":769}," : Ils regroupent les actifs, les passifs et les capitaux propres de la coopérative.",[],{},{"nodeType":111,"data":771,"content":772},{},[773],{"nodeType":89,"data":774,"content":775},{},[776,781],{"nodeType":84,"value":777,"marks":778,"data":780},"Comptes de gestion",[779],{"type":100},{},{"nodeType":84,"value":782,"marks":783,"data":784}," : Ils recensent les charges et les produits liés à l'activité de la coopérative.",[],{},{"nodeType":111,"data":786,"content":787},{},[788],{"nodeType":89,"data":789,"content":790},{},[791,796],{"nodeType":84,"value":792,"marks":793,"data":795},"Comptes spécifiques",[794],{"type":100},{},{"nodeType":84,"value":797,"marks":798,"data":799}," : Ces comptes reflètent les particularités des coopératives, comme l'admission de tiers non coopérateurs dans l'activité de l'entité.",[],{},{"nodeType":89,"data":801,"content":802},{},[803],{"nodeType":84,"value":804,"marks":805,"data":806},"Il est à noter que ce plan comptable est dynamique et peut être modifié par l'ANC pour s'adapter aux évolutions du fonctionnement des coopératives.",[],{},{"nodeType":80,"data":808,"content":809},{},[810],{"nodeType":84,"value":811,"marks":812,"data":813},"Société coopérative : SCOP, SCIC, CAE",[],{},{"nodeType":277,"data":815,"content":816},{},[817],{"nodeType":84,"value":818,"marks":819,"data":820},"Définition et spécificités de chaque type de société",[],{},{"nodeType":89,"data":822,"content":823},{},[824],{"nodeType":84,"value":825,"marks":826,"data":827},"Dans le cadre de la comptabilité coopérative, il existe trois types principaux de sociétés : les SCOP (Sociétés Coopératives et Participatives), les SCIC (Sociétés Coopératives d'Intérêt Collectif) et les CAE (Coopératives d'Activités et d'Emploi).",[],{},{"nodeType":89,"data":829,"content":830},{},[831,836],{"nodeType":84,"value":832,"marks":833,"data":835},"Les SCOP",[834],{"type":100},{},{"nodeType":84,"value":837,"marks":838,"data":839}," sont caractérisées par une structure où les salariés sont les associés majoritaires, jouissant d'un contrôle majoritaire tant en capital qu'en droits de vote. Leur statut coopératif offre un modèle entrepreneurial distinctif et démocratique, où chaque associé a une voix.",[],{},{"nodeType":89,"data":841,"content":842},{},[843,848],{"nodeType":84,"value":844,"marks":845,"data":847},"Les SCIC",[846],{"type":100},{},{"nodeType":84,"value":849,"marks":850,"data":851},", d'intérêt collectif, associent des personnes physiques ou morales autour d’un projet commun combinant efficacité économique, développement local et utilité sociale. Elles se distinguent par leur ouverture à divers types d'associés (investisseurs, salariés, utilisateurs, bénévoles, collectivités).",[],{},{"nodeType":89,"data":853,"content":854},{},[855,860],{"nodeType":84,"value":856,"marks":857,"data":859},"Les CAE",[858],{"type":100},{},{"nodeType":84,"value":861,"marks":862,"data":863},", enfin, proposent un modèle d’entrepreneuriat salarié, permettant de créer et de développer sa propre activité de manière autonome, coopérative et sécurisée. Elles offrent un statut d'entrepreneur salarié, avec une couverture sociale classique.",[],{},{"nodeType":277,"data":865,"content":866},{},[867],{"nodeType":84,"value":868,"marks":869,"data":870},"L’exemple de la CAE (Coopérative d'Activité et d'Emploi)",[],{},{"nodeType":89,"data":872,"content":873},{},[874,878,883],{"nodeType":84,"value":875,"marks":876,"data":877},"Pour comprendre le fonctionnement d'une ",[],{},{"nodeType":84,"value":879,"marks":880,"data":882},"CAE",[881],{"type":100},{},{"nodeType":84,"value":884,"marks":885,"data":886},", il est essentiel de souligner qu'elle offre une structure légale à des entrepreneurs indépendants qui souhaitent entreprendre collectivement. En adhérant à une CAE, l'entrepreneur devient salarié de la coopérative, bénéficiant ainsi d'un cadre de travail sécurisé.",[],{},{"nodeType":89,"data":888,"content":889},{},[890,894,899],{"nodeType":84,"value":891,"marks":892,"data":893},"La CAE se distingue par sa ",[],{},{"nodeType":84,"value":895,"marks":896,"data":898},"gestion mutualisée",[897],{"type":100},{},{"nodeType":84,"value":900,"marks":901,"data":902},". L'entrepreneur contribue à hauteur de 10% à 12% de son chiffre d'affaires HT pour mutualiser les services administratifs et comptables. Cette mutualisation permet de réduire les coûts associés à ces services.",[],{},{"nodeType":89,"data":904,"content":905},{},[906],{"nodeType":84,"value":907,"marks":908,"data":909},"En termes de comptabilité, chaque activité économique autonome au sein de la CAE doit avoir une comptabilisation complète. Par ailleurs, la CAE assure l'ensemble des obligations administratives et comptables, ainsi que les déclarations sociales et fiscales.",[],{},{"nodeType":89,"data":911,"content":912},{},[913],{"nodeType":84,"value":914,"marks":915,"data":916},"L'entrepreneur peut ainsi se concentrer sur le développement de son activité, tout en bénéficiant de l'accompagnement et du soutien de la CAE.",[],{},{"nodeType":80,"data":918,"content":919},{},[920],{"nodeType":84,"value":921,"marks":922,"data":923},"L’importance de l’expertise comptable en coopérative",[],{},{"nodeType":89,"data":925,"content":926},{},[927,930,935],{"nodeType":84,"value":238,"marks":928,"data":929},[],{},{"nodeType":84,"value":931,"marks":932,"data":934},"expertise comptable",[933],{"type":100},{},{"nodeType":84,"value":936,"marks":937,"data":938}," joue un rôle crucial dans le fonctionnement des coopératives. Avec une structure et des règles spécifiques, la gestion comptable d'une coopérative nécessite une connaissance approfondie des particularités de ce type d'entités.",[],{},{"nodeType":89,"data":940,"content":941},{},[942],{"nodeType":84,"value":943,"marks":944,"data":945},"L'expert-comptable en coopérative agit non seulement en tant que conseiller en matière de gestion financière, mais aussi en tant que garant de la transparence et de la conformité aux normes spécifiques à ce secteur. Il aide à la préparation des documents comptables et fiscaux, tout en veillant à leur conformité avec les spécificités des coopératives.",[],{},{"nodeType":89,"data":947,"content":948},{},[949],{"nodeType":84,"value":950,"marks":951,"data":952},"L'expert-comptable participe également à l'amélioration de l'organisation et du fonctionnement de la coopérative, en identifiant les points d'amélioration en matière juridique, administrative et de gouvernance.",[],{},{"nodeType":89,"data":954,"content":955},{},[956],{"nodeType":84,"value":957,"marks":958,"data":959},"Les coopératives peuvent bénéficier d'un accompagnement sur mesure, adapté à leurs particularités juridiques, fiscales et comptables. Ce soutien est essentiel pour gérer le bon niveau de risque et accompagner la vie de la coopérative.",[],{},{"nodeType":277,"data":961,"content":962},{},[963],{"nodeType":84,"value":964,"marks":965,"data":966},"Rôle et missions de l'expert-comptable en coopérative",[],{},{"nodeType":89,"data":968,"content":969},{},[970,974,979,983,988,992,997],{"nodeType":84,"value":971,"marks":972,"data":973},"Dans une coopérative, l'expert-comptable revêt un rôle important du fait de ses connaissances techniques et de sa capacité à comprendre les spécificités de ces structures. Il est à la fois un ",[],{},{"nodeType":84,"value":975,"marks":976,"data":978},"conseiller financier",[977],{"type":100},{},{"nodeType":84,"value":980,"marks":981,"data":982},", un ",[],{},{"nodeType":84,"value":984,"marks":985,"data":987},"garant de la conformité",[986],{"type":100},{},{"nodeType":84,"value":989,"marks":990,"data":991}," aux normes comptables spécifiques et un ",[],{},{"nodeType":84,"value":993,"marks":994,"data":996},"guide pour l'amélioration organisationnelle",[995],{"type":100},{},{"nodeType":84,"value":631,"marks":998,"data":999},[],{},{"nodeType":107,"data":1001,"content":1002},{},[1003,1013,1023],{"nodeType":111,"data":1004,"content":1005},{},[1006],{"nodeType":89,"data":1007,"content":1008},{},[1009],{"nodeType":84,"value":1010,"marks":1011,"data":1012},"En tant que conseiller, il peut identifier les opportunités et les risques financiers, accompagner la coopérative dans son développement et aider à la prise de décision stratégique.",[],{},{"nodeType":111,"data":1014,"content":1015},{},[1016],{"nodeType":89,"data":1017,"content":1018},{},[1019],{"nodeType":84,"value":1020,"marks":1021,"data":1022},"Sa mission de conformité comprend la réalisation d'audits des comptes annuels, la délivrance d'une attestation sur la régularité et la sincérité des comptes, ainsi que l'accompagnement dans les procédures fiscales et juridiques.",[],{},{"nodeType":111,"data":1024,"content":1025},{},[1026],{"nodeType":89,"data":1027,"content":1028},{},[1029],{"nodeType":84,"value":1030,"marks":1031,"data":1032},"Enfin, il peut contribuer à l'amélioration de l'organisation en identifiant les points d'optimisation possibles, que ce soit en termes de gestion financière, de structure juridique ou de gouvernance.",[],{},{"nodeType":89,"data":1034,"content":1035},{},[1036],{"nodeType":84,"value":1037,"marks":1038,"data":1039},"L'expert-comptable est donc un interlocuteur clé pour la coopérative, capable d'apporter un soutien précieux dans ses différentes dimensions.",[],{},{"nodeType":80,"data":1041,"content":1042},{},[1043],{"nodeType":84,"value":1044,"marks":1045,"data":1046},"Le fonctionnement des coopératives scolaires",[],{},{"nodeType":89,"data":1048,"content":1049},{},[1050,1054,1059],{"nodeType":84,"value":1051,"marks":1052,"data":1053},"Les ",[],{},{"nodeType":84,"value":1055,"marks":1056,"data":1058},"coopératives scolaires",[1057],{"type":100},{},{"nodeType":84,"value":1060,"marks":1061,"data":1062}," fonctionnent sur le même principe que les autres associations : une gestion démocratique, une rigueur et une transparence comptables. Elles exercent leur comptabilité en année scolaire, c'est-à-dire du 1er septembre au 31 août de l'année suivante.",[],{},{"nodeType":89,"data":1064,"content":1065},{},[1066,1070,1076,1080,1085],{"nodeType":84,"value":1067,"marks":1068,"data":1069},"Pour assurer une gestion efficace, elles se servent de différents outils, tels que le ",[],{},{"nodeType":84,"value":1071,"marks":1072,"data":1075},"cahier de comptabilité",[1073],{"type":1074},"italic",{},{"nodeType":84,"value":1077,"marks":1078,"data":1079}," ou le ",[],{},{"nodeType":84,"value":1081,"marks":1082,"data":1084},"fichier tableur",[1083],{"type":1074},{},{"nodeType":84,"value":1086,"marks":1087,"data":1088},". Ces outils permettent de suivre les paiements, les versements et de réduire les risques d'erreurs de calculs.",[],{},{"nodeType":89,"data":1090,"content":1091},{},[1092],{"nodeType":84,"value":1093,"marks":1094,"data":1095},"Chaque année, elles doivent rendre un bilan de l'année comptable écoulée avant le 30 septembre. C'est l'occasion pour elles de présenter leur compte rendu financier.",[],{},{"nodeType":89,"data":1097,"content":1098},{},[1099],{"nodeType":84,"value":1100,"marks":1101,"data":1102},"Il est à noter que les coopératives scolaires ne se substituent pas aux obligations des collectivités territoriales concernant les charges d'entretien et de fonctionnement des écoles publiques. Leur but est principalement de servir de support financier aux activités et projets facultatifs proposés par l'équipe enseignante ou par les élèves.",[],{},"particularites-comptables-cooperatives",true,[1106],{"metadata":1107,"sys":1110,"fields":1122},{"tags":1108,"concepts":1109},[],[],{"space":1111,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":1116,"publishedVersion":22,"revision":1118,"contentType":1119,"locale":28},{"sys":1112},{"type":12,"linkType":13,"id":14},"5lkxS1yeGvL4l9Vsau5u85","2022-01-25T13:31:57.039Z","2023-11-15T15:59:59.720Z",{"sys":1117},{"id":20,"type":12,"linkType":21},13,{"sys":1120},{"type":12,"linkType":26,"id":1121},"category",{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":1126,"mainTitle":1128,"subtitle":1149,"heroImage":1150,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},"Fiches Pratiques - Comptabilité","Comptabilité","comptabilite",[1127],"fiches-pratiques",{"data":1129,"content":1130,"nodeType":76},{},[1131,1143],{"data":1132,"content":1133,"nodeType":1142},{},[1134,1138],{"data":1135,"marks":1136,"value":1137,"nodeType":84},{},[],"Les bases de la ",{"data":1139,"marks":1140,"value":502,"nodeType":84},{},[1141],{"type":100},"heading-1",{"data":1144,"content":1145,"nodeType":89},{},[1146],{"data":1147,"marks":1148,"value":65,"nodeType":84},{},[],"C'est ici que tout commence ! Parfait pour les nouveaux entrepreneurs et revoir les notions essentielles.",{"metadata":1151,"sys":1154,"fields":1162},{"tags":1152,"concepts":1153},[],[],{"space":1155,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":1159,"publishedVersion":1161,"revision":23,"locale":28},{"sys":1156},{"type":12,"linkType":13,"id":14},"58Dkq7yHOrbssVuTO7KViN","2023-02-27T09:26:55.655Z",{"sys":1160},{"id":20,"type":12,"linkType":21},2,{"title":1163,"file":1164},"Fiche Pratique Compta",{"url":1165,"details":1166,"fileName":1170,"contentType":73},"//images.ctfassets.net/b76knntgaaiu/58Dkq7yHOrbssVuTO7KViN/3620b9ad0016c1ddc177a3d949476ac2/Fiche_Pratique_Compta.png",{"size":1167,"image":1168},614208,{"width":1169,"height":1169},4000,"Fiche Pratique Compta.png","primary-button","Parler à un spécialiste","contact",[1175,1228,1282,1336,1390,1444,1498,1552,1605,1659,1713,1767,1821,1874,1927,1981,2035,2089,2142,2196,2250,2304,2358,2412,2466,2520,2574,2628,2681,2735,2789,2843,2896,2950,3004,3058,3112,3166,3220,3273,3327,3381,3430,3484,3538,3592,3646,3699,3753,3807,3861,3915,3969,4023,4077,4131,4185,4239,4293,4347,4401,4455,4508,4562,4616,4669,4723,4777,4831,4885,4939,4993,5046,5099,5153,5207,5261,5315,5369,5423,5476,5530,5584,5637,5691,5745,5798,5852,5905,5958,6012,6066,6119,6173,6227,6280,6334,6387,6440,6494,6548,6602,6656,6710,6764,6818,6872,6926,6980,7034,7088,7141,7195,7249,7302,7356,7409,7462,7516,7570,7624,7678,7732],{"sys":1176,"fields":1179},{"id":1177,"createdAt":1178},"3t8UZU5da70htHD0kkAkio","2023-07-11T15:52:21.790Z",{"title":1180,"slug":1181,"articleIntro":-1,"category":1182},"Tout savoir sur la facture d’avoir et comment en faire une ","tout-savoir-sur-la-facture-davoir-et-comment-en-faire-une",[1183],{"metadata":1184,"sys":1187,"fields":1194},{"tags":1185,"concepts":1186},[],[],{"space":1188,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":1190,"publishedVersion":22,"revision":1118,"contentType":1192,"locale":28},{"sys":1189},{"type":12,"linkType":13,"id":14},{"sys":1191},{"id":20,"type":12,"linkType":21},{"sys":1193},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":1195,"mainTitle":1196,"subtitle":1149,"heroImage":1215,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":1197,"content":1198,"nodeType":76},{},[1199,1209],{"data":1200,"content":1201,"nodeType":1142},{},[1202,1205],{"data":1203,"marks":1204,"value":1137,"nodeType":84},{},[],{"data":1206,"marks":1207,"value":502,"nodeType":84},{},[1208],{"type":100},{"data":1210,"content":1211,"nodeType":89},{},[1212],{"data":1213,"marks":1214,"value":65,"nodeType":84},{},[],{"metadata":1216,"sys":1219,"fields":1224},{"tags":1217,"concepts":1218},[],[],{"space":1220,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":1222,"publishedVersion":1161,"revision":23,"locale":28},{"sys":1221},{"type":12,"linkType":13,"id":14},{"sys":1223},{"id":20,"type":12,"linkType":21},{"title":1163,"file":1225},{"url":1165,"details":1226,"fileName":1170,"contentType":73},{"size":1167,"image":1227},{"width":1169,"height":1169},{"sys":1229,"fields":1232},{"id":1230,"createdAt":1231},"j0nzcvUkyQ1VFE2P9Tw8C","2024-05-02T13:02:06.721Z",{"title":1233,"slug":1234,"articleIntro":1235,"category":1236},"Comptabilité SCI : Simplifiez votre gestion comptable ","comptabilite-sci-simplifiez-votre-gestion-comptable","La gestion comptable d'une SCI (Société Civile Immobilière) peut parfois s'avérer complexe. Heureusement, il existe des outils performants pour vous aider à simplifier cette tâche. Que vous optiez pour un logiciel comme Pennylane, ComptaSCI ou InfoSCI, ou que vous préfériez un tableur classique, l'essentiel est de choisir une solution adaptée à vos besoins. Cela peut inclure la gestion de la quittance de loyer, le suivi du bilan comptable ou encore la préparation des impôts sur les revenus fonciers. N'oubliez pas, une bonne organisation est la clé d'une comptabilité réussie.",[1237],{"metadata":1238,"sys":1241,"fields":1248},{"tags":1239,"concepts":1240},[],[],{"space":1242,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":1244,"publishedVersion":22,"revision":1118,"contentType":1246,"locale":28},{"sys":1243},{"type":12,"linkType":13,"id":14},{"sys":1245},{"id":20,"type":12,"linkType":21},{"sys":1247},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":1249,"mainTitle":1250,"subtitle":1149,"heroImage":1269,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":1251,"content":1252,"nodeType":76},{},[1253,1263],{"data":1254,"content":1255,"nodeType":1142},{},[1256,1259],{"data":1257,"marks":1258,"value":1137,"nodeType":84},{},[],{"data":1260,"marks":1261,"value":502,"nodeType":84},{},[1262],{"type":100},{"data":1264,"content":1265,"nodeType":89},{},[1266],{"data":1267,"marks":1268,"value":65,"nodeType":84},{},[],{"metadata":1270,"sys":1273,"fields":1278},{"tags":1271,"concepts":1272},[],[],{"space":1274,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":1276,"publishedVersion":1161,"revision":23,"locale":28},{"sys":1275},{"type":12,"linkType":13,"id":14},{"sys":1277},{"id":20,"type":12,"linkType":21},{"title":1163,"file":1279},{"url":1165,"details":1280,"fileName":1170,"contentType":73},{"size":1167,"image":1281},{"width":1169,"height":1169},{"sys":1283,"fields":1286},{"id":1284,"createdAt":1285},"3X0cOuA6cWNSXvzZ2NWHs1","2021-10-13T07:31:37.128Z",{"title":1287,"slug":1288,"articleIntro":1289,"category":1290},"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.",[1291],{"metadata":1292,"sys":1295,"fields":1302},{"tags":1293,"concepts":1294},[],[],{"space":1296,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":1298,"publishedVersion":22,"revision":1118,"contentType":1300,"locale":28},{"sys":1297},{"type":12,"linkType":13,"id":14},{"sys":1299},{"id":20,"type":12,"linkType":21},{"sys":1301},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":1303,"mainTitle":1304,"subtitle":1149,"heroImage":1323,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":1305,"content":1306,"nodeType":76},{},[1307,1317],{"data":1308,"content":1309,"nodeType":1142},{},[1310,1313],{"data":1311,"marks":1312,"value":1137,"nodeType":84},{},[],{"data":1314,"marks":1315,"value":502,"nodeType":84},{},[1316],{"type":100},{"data":1318,"content":1319,"nodeType":89},{},[1320],{"data":1321,"marks":1322,"value":65,"nodeType":84},{},[],{"metadata":1324,"sys":1327,"fields":1332},{"tags":1325,"concepts":1326},[],[],{"space":1328,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":1330,"publishedVersion":1161,"revision":23,"locale":28},{"sys":1329},{"type":12,"linkType":13,"id":14},{"sys":1331},{"id":20,"type":12,"linkType":21},{"title":1163,"file":1333},{"url":1165,"details":1334,"fileName":1170,"contentType":73},{"size":1167,"image":1335},{"width":1169,"height":1169},{"sys":1337,"fields":1340},{"id":1338,"createdAt":1339},"6ZUyqzU6r7vo0oWXhUahL7","2026-01-13T13:23:59.434Z",{"title":1341,"slug":1342,"articleIntro":1343,"category":1344},"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 !",[1345],{"metadata":1346,"sys":1349,"fields":1356},{"tags":1347,"concepts":1348},[],[],{"space":1350,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":1352,"publishedVersion":22,"revision":1118,"contentType":1354,"locale":28},{"sys":1351},{"type":12,"linkType":13,"id":14},{"sys":1353},{"id":20,"type":12,"linkType":21},{"sys":1355},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":1357,"mainTitle":1358,"subtitle":1149,"heroImage":1377,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":1359,"content":1360,"nodeType":76},{},[1361,1371],{"data":1362,"content":1363,"nodeType":1142},{},[1364,1367],{"data":1365,"marks":1366,"value":1137,"nodeType":84},{},[],{"data":1368,"marks":1369,"value":502,"nodeType":84},{},[1370],{"type":100},{"data":1372,"content":1373,"nodeType":89},{},[1374],{"data":1375,"marks":1376,"value":65,"nodeType":84},{},[],{"metadata":1378,"sys":1381,"fields":1386},{"tags":1379,"concepts":1380},[],[],{"space":1382,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":1384,"publishedVersion":1161,"revision":23,"locale":28},{"sys":1383},{"type":12,"linkType":13,"id":14},{"sys":1385},{"id":20,"type":12,"linkType":21},{"title":1163,"file":1387},{"url":1165,"details":1388,"fileName":1170,"contentType":73},{"size":1167,"image":1389},{"width":1169,"height":1169},{"sys":1391,"fields":1394},{"id":1392,"createdAt":1393},"33StZF0PDLqDyesGz8eeTZ","2024-05-10T09:03:55.229Z",{"title":1395,"slug":1396,"articleIntro":1397,"category":1398},"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.",[1399],{"metadata":1400,"sys":1403,"fields":1410},{"tags":1401,"concepts":1402},[],[],{"space":1404,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":1406,"publishedVersion":22,"revision":1118,"contentType":1408,"locale":28},{"sys":1405},{"type":12,"linkType":13,"id":14},{"sys":1407},{"id":20,"type":12,"linkType":21},{"sys":1409},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":1411,"mainTitle":1412,"subtitle":1149,"heroImage":1431,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":1413,"content":1414,"nodeType":76},{},[1415,1425],{"data":1416,"content":1417,"nodeType":1142},{},[1418,1421],{"data":1419,"marks":1420,"value":1137,"nodeType":84},{},[],{"data":1422,"marks":1423,"value":502,"nodeType":84},{},[1424],{"type":100},{"data":1426,"content":1427,"nodeType":89},{},[1428],{"data":1429,"marks":1430,"value":65,"nodeType":84},{},[],{"metadata":1432,"sys":1435,"fields":1440},{"tags":1433,"concepts":1434},[],[],{"space":1436,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":1438,"publishedVersion":1161,"revision":23,"locale":28},{"sys":1437},{"type":12,"linkType":13,"id":14},{"sys":1439},{"id":20,"type":12,"linkType":21},{"title":1163,"file":1441},{"url":1165,"details":1442,"fileName":1170,"contentType":73},{"size":1167,"image":1443},{"width":1169,"height":1169},{"sys":1445,"fields":1448},{"id":1446,"createdAt":1447},"70Ydw0cSFTPd7uPnBnRn75","2020-09-04T09:00:42.400Z",{"title":1449,"slug":1450,"articleIntro":1451,"category":1452},"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.",[1453],{"metadata":1454,"sys":1457,"fields":1464},{"tags":1455,"concepts":1456},[],[],{"space":1458,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":1460,"publishedVersion":22,"revision":1118,"contentType":1462,"locale":28},{"sys":1459},{"type":12,"linkType":13,"id":14},{"sys":1461},{"id":20,"type":12,"linkType":21},{"sys":1463},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":1465,"mainTitle":1466,"subtitle":1149,"heroImage":1485,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":1467,"content":1468,"nodeType":76},{},[1469,1479],{"data":1470,"content":1471,"nodeType":1142},{},[1472,1475],{"data":1473,"marks":1474,"value":1137,"nodeType":84},{},[],{"data":1476,"marks":1477,"value":502,"nodeType":84},{},[1478],{"type":100},{"data":1480,"content":1481,"nodeType":89},{},[1482],{"data":1483,"marks":1484,"value":65,"nodeType":84},{},[],{"metadata":1486,"sys":1489,"fields":1494},{"tags":1487,"concepts":1488},[],[],{"space":1490,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":1492,"publishedVersion":1161,"revision":23,"locale":28},{"sys":1491},{"type":12,"linkType":13,"id":14},{"sys":1493},{"id":20,"type":12,"linkType":21},{"title":1163,"file":1495},{"url":1165,"details":1496,"fileName":1170,"contentType":73},{"size":1167,"image":1497},{"width":1169,"height":1169},{"sys":1499,"fields":1502},{"id":1500,"createdAt":1501},"7eEmNGGHaDTxI5qTQJgYGP","2024-02-20T09:20:45.614Z",{"title":1503,"slug":1504,"articleIntro":1505,"category":1506},"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 ? C'est la question à laquelle nous allons répondre ici.",[1507],{"metadata":1508,"sys":1511,"fields":1518},{"tags":1509,"concepts":1510},[],[],{"space":1512,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":1514,"publishedVersion":22,"revision":1118,"contentType":1516,"locale":28},{"sys":1513},{"type":12,"linkType":13,"id":14},{"sys":1515},{"id":20,"type":12,"linkType":21},{"sys":1517},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":1519,"mainTitle":1520,"subtitle":1149,"heroImage":1539,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":1521,"content":1522,"nodeType":76},{},[1523,1533],{"data":1524,"content":1525,"nodeType":1142},{},[1526,1529],{"data":1527,"marks":1528,"value":1137,"nodeType":84},{},[],{"data":1530,"marks":1531,"value":502,"nodeType":84},{},[1532],{"type":100},{"data":1534,"content":1535,"nodeType":89},{},[1536],{"data":1537,"marks":1538,"value":65,"nodeType":84},{},[],{"metadata":1540,"sys":1543,"fields":1548},{"tags":1541,"concepts":1542},[],[],{"space":1544,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":1546,"publishedVersion":1161,"revision":23,"locale":28},{"sys":1545},{"type":12,"linkType":13,"id":14},{"sys":1547},{"id":20,"type":12,"linkType":21},{"title":1163,"file":1549},{"url":1165,"details":1550,"fileName":1170,"contentType":73},{"size":1167,"image":1551},{"width":1169,"height":1169},{"sys":1553,"fields":1556},{"id":1554,"createdAt":1555},"18aYSH6HOd6AQwEMuL7ydj","2021-09-28T08:35:56.189Z",{"title":1557,"slug":1558,"articleIntro":-1,"category":1559},"TVA intracommunautaire : comment se la faire rembourser ?","tva-intracommunautaire-comment-se-la-faire-rembourser",[1560],{"metadata":1561,"sys":1564,"fields":1571},{"tags":1562,"concepts":1563},[],[],{"space":1565,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":1567,"publishedVersion":22,"revision":1118,"contentType":1569,"locale":28},{"sys":1566},{"type":12,"linkType":13,"id":14},{"sys":1568},{"id":20,"type":12,"linkType":21},{"sys":1570},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":1572,"mainTitle":1573,"subtitle":1149,"heroImage":1592,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":1574,"content":1575,"nodeType":76},{},[1576,1586],{"data":1577,"content":1578,"nodeType":1142},{},[1579,1582],{"data":1580,"marks":1581,"value":1137,"nodeType":84},{},[],{"data":1583,"marks":1584,"value":502,"nodeType":84},{},[1585],{"type":100},{"data":1587,"content":1588,"nodeType":89},{},[1589],{"data":1590,"marks":1591,"value":65,"nodeType":84},{},[],{"metadata":1593,"sys":1596,"fields":1601},{"tags":1594,"concepts":1595},[],[],{"space":1597,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":1599,"publishedVersion":1161,"revision":23,"locale":28},{"sys":1598},{"type":12,"linkType":13,"id":14},{"sys":1600},{"id":20,"type":12,"linkType":21},{"title":1163,"file":1602},{"url":1165,"details":1603,"fileName":1170,"contentType":73},{"size":1167,"image":1604},{"width":1169,"height":1169},{"sys":1606,"fields":1609},{"id":1607,"createdAt":1608},"6WsgaiRh9g1q4CGNCjuPTm","2023-09-07T08:51:27.025Z",{"title":1610,"slug":1611,"articleIntro":1612,"category":1613},"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.",[1614],{"metadata":1615,"sys":1618,"fields":1625},{"tags":1616,"concepts":1617},[],[],{"space":1619,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":1621,"publishedVersion":22,"revision":1118,"contentType":1623,"locale":28},{"sys":1620},{"type":12,"linkType":13,"id":14},{"sys":1622},{"id":20,"type":12,"linkType":21},{"sys":1624},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":1626,"mainTitle":1627,"subtitle":1149,"heroImage":1646,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":1628,"content":1629,"nodeType":76},{},[1630,1640],{"data":1631,"content":1632,"nodeType":1142},{},[1633,1636],{"data":1634,"marks":1635,"value":1137,"nodeType":84},{},[],{"data":1637,"marks":1638,"value":502,"nodeType":84},{},[1639],{"type":100},{"data":1641,"content":1642,"nodeType":89},{},[1643],{"data":1644,"marks":1645,"value":65,"nodeType":84},{},[],{"metadata":1647,"sys":1650,"fields":1655},{"tags":1648,"concepts":1649},[],[],{"space":1651,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":1653,"publishedVersion":1161,"revision":23,"locale":28},{"sys":1652},{"type":12,"linkType":13,"id":14},{"sys":1654},{"id":20,"type":12,"linkType":21},{"title":1163,"file":1656},{"url":1165,"details":1657,"fileName":1170,"contentType":73},{"size":1167,"image":1658},{"width":1169,"height":1169},{"sys":1660,"fields":1663},{"id":1661,"createdAt":1662},"5LVASyVxQ6w9Ve2Kip7SsK","2025-03-04T10:46:02.246Z",{"title":1664,"slug":1665,"articleIntro":1666,"category":1667},"Quelles sont les charges fixes d’une entreprise ?","charges-fixes","Inhérentes au fonctionnement d’une entreprise, les charges fixes peuvent peser lourd dans la trésorerie. 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).",[1668],{"metadata":1669,"sys":1672,"fields":1679},{"tags":1670,"concepts":1671},[],[],{"space":1673,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":1675,"publishedVersion":22,"revision":1118,"contentType":1677,"locale":28},{"sys":1674},{"type":12,"linkType":13,"id":14},{"sys":1676},{"id":20,"type":12,"linkType":21},{"sys":1678},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":1680,"mainTitle":1681,"subtitle":1149,"heroImage":1700,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":1682,"content":1683,"nodeType":76},{},[1684,1694],{"data":1685,"content":1686,"nodeType":1142},{},[1687,1690],{"data":1688,"marks":1689,"value":1137,"nodeType":84},{},[],{"data":1691,"marks":1692,"value":502,"nodeType":84},{},[1693],{"type":100},{"data":1695,"content":1696,"nodeType":89},{},[1697],{"data":1698,"marks":1699,"value":65,"nodeType":84},{},[],{"metadata":1701,"sys":1704,"fields":1709},{"tags":1702,"concepts":1703},[],[],{"space":1705,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":1707,"publishedVersion":1161,"revision":23,"locale":28},{"sys":1706},{"type":12,"linkType":13,"id":14},{"sys":1708},{"id":20,"type":12,"linkType":21},{"title":1163,"file":1710},{"url":1165,"details":1711,"fileName":1170,"contentType":73},{"size":1167,"image":1712},{"width":1169,"height":1169},{"sys":1714,"fields":1717},{"id":1715,"createdAt":1716},"5NJpFFT3iCbxQpbqomPWjb","2024-02-19T10:00:34.845Z",{"title":1718,"slug":1719,"articleIntro":1720,"category":1721},"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.",[1722],{"metadata":1723,"sys":1726,"fields":1733},{"tags":1724,"concepts":1725},[],[],{"space":1727,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":1729,"publishedVersion":22,"revision":1118,"contentType":1731,"locale":28},{"sys":1728},{"type":12,"linkType":13,"id":14},{"sys":1730},{"id":20,"type":12,"linkType":21},{"sys":1732},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":1734,"mainTitle":1735,"subtitle":1149,"heroImage":1754,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":1736,"content":1737,"nodeType":76},{},[1738,1748],{"data":1739,"content":1740,"nodeType":1142},{},[1741,1744],{"data":1742,"marks":1743,"value":1137,"nodeType":84},{},[],{"data":1745,"marks":1746,"value":502,"nodeType":84},{},[1747],{"type":100},{"data":1749,"content":1750,"nodeType":89},{},[1751],{"data":1752,"marks":1753,"value":65,"nodeType":84},{},[],{"metadata":1755,"sys":1758,"fields":1763},{"tags":1756,"concepts":1757},[],[],{"space":1759,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":1761,"publishedVersion":1161,"revision":23,"locale":28},{"sys":1760},{"type":12,"linkType":13,"id":14},{"sys":1762},{"id":20,"type":12,"linkType":21},{"title":1163,"file":1764},{"url":1165,"details":1765,"fileName":1170,"contentType":73},{"size":1167,"image":1766},{"width":1169,"height":1169},{"sys":1768,"fields":1771},{"id":1769,"createdAt":1770},"QaWuKVAliOQjPk13LQYVN","2022-03-31T14:02:37.339Z",{"title":1772,"slug":1773,"articleIntro":1774,"category":1775},"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 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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.",[1936],{"metadata":1937,"sys":1940,"fields":1947},{"tags":1938,"concepts":1939},[],[],{"space":1941,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":1943,"publishedVersion":22,"revision":1118,"contentType":1945,"locale":28},{"sys":1942},{"type":12,"linkType":13,"id":14},{"sys":1944},{"id":20,"type":12,"linkType":21},{"sys":1946},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":1948,"mainTitle":1949,"subtitle":1149,"heroImage":1968,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":1950,"content":1951,"nodeType":76},{},[1952,1962],{"data":1953,"content":1954,"nodeType":1142},{},[1955,1958],{"data":1956,"marks":1957,"value":1137,"nodeType":84},{},[],{"data":1959,"marks":1960,"value":502,"nodeType":84},{},[1961],{"type":100},{"data":1963,"content":1964,"nodeType":89},{},[1965],{"data":1966,"marks":1967,"value":65,"nodeType":84},{},[],{"metadata":1969,"sys":1972,"fields":1977},{"tags":1970,"concepts":1971},[],[],{"space":1973,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":1975,"publishedVersion":1161,"revision":23,"locale":28},{"sys":1974},{"type":12,"linkType":13,"id":14},{"sys":1976},{"id":20,"type":12,"linkType":21},{"title":1163,"file":1978},{"url":1165,"details":1979,"fileName":1170,"contentType":73},{"size":1167,"image":1980},{"width":1169,"height":1169},{"sys":1982,"fields":1985},{"id":1983,"createdAt":1984},"3w57OjmKSRafqIEZXyO64i","2024-02-20T10:15:57.906Z",{"title":1986,"slug":1987,"articleIntro":1988,"category":1989},"Comment remplir votre déclaration d'impôt sur le revenu ?","declaration-dimpot-sur-le-revenu-date-limite-et-comment-faire","La déclaration d'impôt sur le revenu est une étape essentielle pour tous les contribuables, qu'il s'agisse d'une première fois ou d'une routine annuelle. Pour réussir ce processus, il est crucial de connaître les dates limites ainsi que les informations à fournir. Grâce au formulaire 2042 prérempli, le remplissage devient plus simple, mais une bonne compréhension des avis fiscaux et des sections du formulaire est nécessaire. Cet article vous guide à travers les étapes clés de la déclaration, que ce soit en ligne ou sur papier, afin de vous assurer de respecter les délais et éviter des pénalités.",[1990],{"metadata":1991,"sys":1994,"fields":2001},{"tags":1992,"concepts":1993},[],[],{"space":1995,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":1997,"publishedVersion":22,"revision":1118,"contentType":1999,"locale":28},{"sys":1996},{"type":12,"linkType":13,"id":14},{"sys":1998},{"id":20,"type":12,"linkType":21},{"sys":2000},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":2002,"mainTitle":2003,"subtitle":1149,"heroImage":2022,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":2004,"content":2005,"nodeType":76},{},[2006,2016],{"data":2007,"content":2008,"nodeType":1142},{},[2009,2012],{"data":2010,"marks":2011,"value":1137,"nodeType":84},{},[],{"data":2013,"marks":2014,"value":502,"nodeType":84},{},[2015],{"type":100},{"data":2017,"content":2018,"nodeType":89},{},[2019],{"data":2020,"marks":2021,"value":65,"nodeType":84},{},[],{"metadata":2023,"sys":2026,"fields":2031},{"tags":2024,"concepts":2025},[],[],{"space":2027,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":2029,"publishedVersion":1161,"revision":23,"locale":28},{"sys":2028},{"type":12,"linkType":13,"id":14},{"sys":2030},{"id":20,"type":12,"linkType":21},{"title":1163,"file":2032},{"url":1165,"details":2033,"fileName":1170,"contentType":73},{"size":1167,"image":2034},{"width":1169,"height":1169},{"sys":2036,"fields":2039},{"id":2037,"createdAt":2038},"4iR3gvK6XXnlCFuU81oMCU","2024-07-17T16:17:36.394Z",{"title":2040,"slug":2041,"articleIntro":2042,"category":2043},"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. 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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. 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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. Apprenez comment remplir, enregistrer et comptabiliser efficacement chaque écriture dans votre journal d'achat.",[2313],{"metadata":2314,"sys":2317,"fields":2324},{"tags":2315,"concepts":2316},[],[],{"space":2318,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":2320,"publishedVersion":22,"revision":1118,"contentType":2322,"locale":28},{"sys":2319},{"type":12,"linkType":13,"id":14},{"sys":2321},{"id":20,"type":12,"linkType":21},{"sys":2323},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":2325,"mainTitle":2326,"subtitle":1149,"heroImage":2345,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":2327,"content":2328,"nodeType":76},{},[2329,2339],{"data":2330,"content":2331,"nodeType":1142},{},[2332,2335],{"data":2333,"marks":2334,"value":1137,"nodeType":84},{},[],{"data":2336,"marks":2337,"value":502,"nodeType":84},{},[2338],{"type":100},{"data":2340,"content":2341,"nodeType":89},{},[2342],{"data":2343,"marks":2344,"value":65,"nodeType":84},{},[],{"metadata":2346,"sys":2349,"fields":2354},{"tags":2347,"concepts":2348},[],[],{"space":2350,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":2352,"publishedVersion":1161,"revision":23,"locale":28},{"sys":2351},{"type":12,"linkType":13,"id":14},{"sys":2353},{"id":20,"type":12,"linkType":21},{"title":1163,"file":2355},{"url":1165,"details":2356,"fileName":1170,"contentType":73},{"size":1167,"image":2357},{"width":1169,"height":1169},{"sys":2359,"fields":2362},{"id":2360,"createdAt":2361},"2Tww9U4DNh6yRuOfujXbAL","2023-10-26T16:22:45.705Z",{"title":2363,"slug":2364,"articleIntro":2365,"category":2366},"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.",[2367],{"metadata":2368,"sys":2371,"fields":2378},{"tags":2369,"concepts":2370},[],[],{"space":2372,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":2374,"publishedVersion":22,"revision":1118,"contentType":2376,"locale":28},{"sys":2373},{"type":12,"linkType":13,"id":14},{"sys":2375},{"id":20,"type":12,"linkType":21},{"sys":2377},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":2379,"mainTitle":2380,"subtitle":1149,"heroImage":2399,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":2381,"content":2382,"nodeType":76},{},[2383,2393],{"data":2384,"content":2385,"nodeType":1142},{},[2386,2389],{"data":2387,"marks":2388,"value":1137,"nodeType":84},{},[],{"data":2390,"marks":2391,"value":502,"nodeType":84},{},[2392],{"type":100},{"data":2394,"content":2395,"nodeType":89},{},[2396],{"data":2397,"marks":2398,"value":65,"nodeType":84},{},[],{"metadata":2400,"sys":2403,"fields":2408},{"tags":2401,"concepts":2402},[],[],{"space":2404,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":2406,"publishedVersion":1161,"revision":23,"locale":28},{"sys":2405},{"type":12,"linkType":13,"id":14},{"sys":2407},{"id":20,"type":12,"linkType":21},{"title":1163,"file":2409},{"url":1165,"details":2410,"fileName":1170,"contentType":73},{"size":1167,"image":2411},{"width":1169,"height":1169},{"sys":2413,"fields":2416},{"id":2414,"createdAt":2415},"1XnLAfaun0umD4JA8Skkxr","2024-07-16T15:58:52.386Z",{"title":2417,"slug":2418,"articleIntro":2419,"category":2420},"Comptabilité en ligne rapide : comment gagner du temps ?","comptabilite-en-ligne-rapide-comment-gagner-du-temps","La comptabilité peut sembler une tâche ardue et chronophage pour nombre d'entre nous. 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. Voici 10 conseils pour vous aider à gagner du temps avec votre comptabilité.",[2421],{"metadata":2422,"sys":2425,"fields":2432},{"tags":2423,"concepts":2424},[],[],{"space":2426,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":2428,"publishedVersion":22,"revision":1118,"contentType":2430,"locale":28},{"sys":2427},{"type":12,"linkType":13,"id":14},{"sys":2429},{"id":20,"type":12,"linkType":21},{"sys":2431},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":2433,"mainTitle":2434,"subtitle":1149,"heroImage":2453,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":2435,"content":2436,"nodeType":76},{},[2437,2447],{"data":2438,"content":2439,"nodeType":1142},{},[2440,2443],{"data":2441,"marks":2442,"value":1137,"nodeType":84},{},[],{"data":2444,"marks":2445,"value":502,"nodeType":84},{},[2446],{"type":100},{"data":2448,"content":2449,"nodeType":89},{},[2450],{"data":2451,"marks":2452,"value":65,"nodeType":84},{},[],{"metadata":2454,"sys":2457,"fields":2462},{"tags":2455,"concepts":2456},[],[],{"space":2458,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":2460,"publishedVersion":1161,"revision":23,"locale":28},{"sys":2459},{"type":12,"linkType":13,"id":14},{"sys":2461},{"id":20,"type":12,"linkType":21},{"title":1163,"file":2463},{"url":1165,"details":2464,"fileName":1170,"contentType":73},{"size":1167,"image":2465},{"width":1169,"height":1169},{"sys":2467,"fields":2470},{"id":2468,"createdAt":2469},"3g21QBdF4rgUzcmr7Ej93W","2020-08-31T07:11:15.264Z",{"title":2471,"slug":2472,"articleIntro":2473,"category":2474},"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.",[2475],{"metadata":2476,"sys":2479,"fields":2486},{"tags":2477,"concepts":2478},[],[],{"space":2480,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":2482,"publishedVersion":22,"revision":1118,"contentType":2484,"locale":28},{"sys":2481},{"type":12,"linkType":13,"id":14},{"sys":2483},{"id":20,"type":12,"linkType":21},{"sys":2485},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":2487,"mainTitle":2488,"subtitle":1149,"heroImage":2507,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":2489,"content":2490,"nodeType":76},{},[2491,2501],{"data":2492,"content":2493,"nodeType":1142},{},[2494,2497],{"data":2495,"marks":2496,"value":1137,"nodeType":84},{},[],{"data":2498,"marks":2499,"value":502,"nodeType":84},{},[2500],{"type":100},{"data":2502,"content":2503,"nodeType":89},{},[2504],{"data":2505,"marks":2506,"value":65,"nodeType":84},{},[],{"metadata":2508,"sys":2511,"fields":2516},{"tags":2509,"concepts":2510},[],[],{"space":2512,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":2514,"publishedVersion":1161,"revision":23,"locale":28},{"sys":2513},{"type":12,"linkType":13,"id":14},{"sys":2515},{"id":20,"type":12,"linkType":21},{"title":1163,"file":2517},{"url":1165,"details":2518,"fileName":1170,"contentType":73},{"size":1167,"image":2519},{"width":1169,"height":1169},{"sys":2521,"fields":2524},{"id":2522,"createdAt":2523},"3KEdYQAUSLi7qeeYAt70am","2024-07-17T14:58:42.761Z",{"title":2525,"slug":2526,"articleIntro":2527,"category":2528},"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.",[2529],{"metadata":2530,"sys":2533,"fields":2540},{"tags":2531,"concepts":2532},[],[],{"space":2534,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":2536,"publishedVersion":22,"revision":1118,"contentType":2538,"locale":28},{"sys":2535},{"type":12,"linkType":13,"id":14},{"sys":2537},{"id":20,"type":12,"linkType":21},{"sys":2539},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":2541,"mainTitle":2542,"subtitle":1149,"heroImage":2561,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":2543,"content":2544,"nodeType":76},{},[2545,2555],{"data":2546,"content":2547,"nodeType":1142},{},[2548,2551],{"data":2549,"marks":2550,"value":1137,"nodeType":84},{},[],{"data":2552,"marks":2553,"value":502,"nodeType":84},{},[2554],{"type":100},{"data":2556,"content":2557,"nodeType":89},{},[2558],{"data":2559,"marks":2560,"value":65,"nodeType":84},{},[],{"metadata":2562,"sys":2565,"fields":2570},{"tags":2563,"concepts":2564},[],[],{"space":2566,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":2568,"publishedVersion":1161,"revision":23,"locale":28},{"sys":2567},{"type":12,"linkType":13,"id":14},{"sys":2569},{"id":20,"type":12,"linkType":21},{"title":1163,"file":2571},{"url":1165,"details":2572,"fileName":1170,"contentType":73},{"size":1167,"image":2573},{"width":1169,"height":1169},{"sys":2575,"fields":2578},{"id":2576,"createdAt":2577},"2LspIJAdTm5gOfgLoXu2Ho","2026-01-13T13:28:19.606Z",{"title":2579,"slug":2580,"articleIntro":2581,"category":2582},"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.",[2583],{"metadata":2584,"sys":2587,"fields":2594},{"tags":2585,"concepts":2586},[],[],{"space":2588,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":2590,"publishedVersion":22,"revision":1118,"contentType":2592,"locale":28},{"sys":2589},{"type":12,"linkType":13,"id":14},{"sys":2591},{"id":20,"type":12,"linkType":21},{"sys":2593},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":2595,"mainTitle":2596,"subtitle":1149,"heroImage":2615,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":2597,"content":2598,"nodeType":76},{},[2599,2609],{"data":2600,"content":2601,"nodeType":1142},{},[2602,2605],{"data":2603,"marks":2604,"value":1137,"nodeType":84},{},[],{"data":2606,"marks":2607,"value":502,"nodeType":84},{},[2608],{"type":100},{"data":2610,"content":2611,"nodeType":89},{},[2612],{"data":2613,"marks":2614,"value":65,"nodeType":84},{},[],{"metadata":2616,"sys":2619,"fields":2624},{"tags":2617,"concepts":2618},[],[],{"space":2620,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":2622,"publishedVersion":1161,"revision":23,"locale":28},{"sys":2621},{"type":12,"linkType":13,"id":14},{"sys":2623},{"id":20,"type":12,"linkType":21},{"title":1163,"file":2625},{"url":1165,"details":2626,"fileName":1170,"contentType":73},{"size":1167,"image":2627},{"width":1169,"height":1169},{"sys":2629,"fields":2632},{"id":2630,"createdAt":2631},"9gJajPSB7hj4aBnrtuYbU","2021-09-01T08:27:48.603Z",{"title":2633,"slug":2634,"articleIntro":-1,"category":2635},"Comment mettre en place un service de livraison dans votre restauration ?","comment-mettre-en-place-un-service-de-livraison-dans-votre-restauration",[2636],{"metadata":2637,"sys":2640,"fields":2647},{"tags":2638,"concepts":2639},[],[],{"space":2641,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":2643,"publishedVersion":22,"revision":1118,"contentType":2645,"locale":28},{"sys":2642},{"type":12,"linkType":13,"id":14},{"sys":2644},{"id":20,"type":12,"linkType":21},{"sys":2646},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":2648,"mainTitle":2649,"subtitle":1149,"heroImage":2668,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":2650,"content":2651,"nodeType":76},{},[2652,2662],{"data":2653,"content":2654,"nodeType":1142},{},[2655,2658],{"data":2656,"marks":2657,"value":1137,"nodeType":84},{},[],{"data":2659,"marks":2660,"value":502,"nodeType":84},{},[2661],{"type":100},{"data":2663,"content":2664,"nodeType":89},{},[2665],{"data":2666,"marks":2667,"value":65,"nodeType":84},{},[],{"metadata":2669,"sys":2672,"fields":2677},{"tags":2670,"concepts":2671},[],[],{"space":2673,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":2675,"publishedVersion":1161,"revision":23,"locale":28},{"sys":2674},{"type":12,"linkType":13,"id":14},{"sys":2676},{"id":20,"type":12,"linkType":21},{"title":1163,"file":2678},{"url":1165,"details":2679,"fileName":1170,"contentType":73},{"size":1167,"image":2680},{"width":1169,"height":1169},{"sys":2682,"fields":2685},{"id":2683,"createdAt":2684},"aNarCrtlHtT4NLS0kcKq1","2023-07-24T13:51:09.200Z",{"title":2686,"slug":2687,"articleIntro":2688,"category":2689},"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.",[2690],{"metadata":2691,"sys":2694,"fields":2701},{"tags":2692,"concepts":2693},[],[],{"space":2695,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":2697,"publishedVersion":22,"revision":1118,"contentType":2699,"locale":28},{"sys":2696},{"type":12,"linkType":13,"id":14},{"sys":2698},{"id":20,"type":12,"linkType":21},{"sys":2700},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":2702,"mainTitle":2703,"subtitle":1149,"heroImage":2722,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":2704,"content":2705,"nodeType":76},{},[2706,2716],{"data":2707,"content":2708,"nodeType":1142},{},[2709,2712],{"data":2710,"marks":2711,"value":1137,"nodeType":84},{},[],{"data":2713,"marks":2714,"value":502,"nodeType":84},{},[2715],{"type":100},{"data":2717,"content":2718,"nodeType":89},{},[2719],{"data":2720,"marks":2721,"value":65,"nodeType":84},{},[],{"metadata":2723,"sys":2726,"fields":2731},{"tags":2724,"concepts":2725},[],[],{"space":2727,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":2729,"publishedVersion":1161,"revision":23,"locale":28},{"sys":2728},{"type":12,"linkType":13,"id":14},{"sys":2730},{"id":20,"type":12,"linkType":21},{"title":1163,"file":2732},{"url":1165,"details":2733,"fileName":1170,"contentType":73},{"size":1167,"image":2734},{"width":1169,"height":1169},{"sys":2736,"fields":2739},{"id":2737,"createdAt":2738},"2xDD2s8wvhorU67qyaKey5","2024-02-14T09:16:39.712Z",{"title":2740,"slug":2741,"articleIntro":2742,"category":2743},"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. Enfin, apprenez à lire une balance et à comprendre son lien avec le grand livre.",[2744],{"metadata":2745,"sys":2748,"fields":2755},{"tags":2746,"concepts":2747},[],[],{"space":2749,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":2751,"publishedVersion":22,"revision":1118,"contentType":2753,"locale":28},{"sys":2750},{"type":12,"linkType":13,"id":14},{"sys":2752},{"id":20,"type":12,"linkType":21},{"sys":2754},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":2756,"mainTitle":2757,"subtitle":1149,"heroImage":2776,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":2758,"content":2759,"nodeType":76},{},[2760,2770],{"data":2761,"content":2762,"nodeType":1142},{},[2763,2766],{"data":2764,"marks":2765,"value":1137,"nodeType":84},{},[],{"data":2767,"marks":2768,"value":502,"nodeType":84},{},[2769],{"type":100},{"data":2771,"content":2772,"nodeType":89},{},[2773],{"data":2774,"marks":2775,"value":65,"nodeType":84},{},[],{"metadata":2777,"sys":2780,"fields":2785},{"tags":2778,"concepts":2779},[],[],{"space":2781,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":2783,"publishedVersion":1161,"revision":23,"locale":28},{"sys":2782},{"type":12,"linkType":13,"id":14},{"sys":2784},{"id":20,"type":12,"linkType":21},{"title":1163,"file":2786},{"url":1165,"details":2787,"fileName":1170,"contentType":73},{"size":1167,"image":2788},{"width":1169,"height":1169},{"sys":2790,"fields":2793},{"id":2791,"createdAt":2792},"5DHH2IkqeMWDrDCSxWcK2N","2023-11-14T15:12:18.403Z",{"title":2794,"slug":2795,"articleIntro":2796,"category":2797},"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.",[2798],{"metadata":2799,"sys":2802,"fields":2809},{"tags":2800,"concepts":2801},[],[],{"space":2803,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":2805,"publishedVersion":22,"revision":1118,"contentType":2807,"locale":28},{"sys":2804},{"type":12,"linkType":13,"id":14},{"sys":2806},{"id":20,"type":12,"linkType":21},{"sys":2808},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":2810,"mainTitle":2811,"subtitle":1149,"heroImage":2830,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":2812,"content":2813,"nodeType":76},{},[2814,2824],{"data":2815,"content":2816,"nodeType":1142},{},[2817,2820],{"data":2818,"marks":2819,"value":1137,"nodeType":84},{},[],{"data":2821,"marks":2822,"value":502,"nodeType":84},{},[2823],{"type":100},{"data":2825,"content":2826,"nodeType":89},{},[2827],{"data":2828,"marks":2829,"value":65,"nodeType":84},{},[],{"metadata":2831,"sys":2834,"fields":2839},{"tags":2832,"concepts":2833},[],[],{"space":2835,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":2837,"publishedVersion":1161,"revision":23,"locale":28},{"sys":2836},{"type":12,"linkType":13,"id":14},{"sys":2838},{"id":20,"type":12,"linkType":21},{"title":1163,"file":2840},{"url":1165,"details":2841,"fileName":1170,"contentType":73},{"size":1167,"image":2842},{"width":1169,"height":1169},{"sys":2844,"fields":2847},{"id":2845,"createdAt":2846},"56LaaPG7PLRjlYcO3z4J6F","2020-09-02T09:00:44.267Z",{"title":2848,"slug":2849,"articleIntro":-1,"category":2850},"Comment tenir une comptabilité de trésorerie ?","tenir-comptabilite-tresorerie",[2851],{"metadata":2852,"sys":2855,"fields":2862},{"tags":2853,"concepts":2854},[],[],{"space":2856,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":2858,"publishedVersion":22,"revision":1118,"contentType":2860,"locale":28},{"sys":2857},{"type":12,"linkType":13,"id":14},{"sys":2859},{"id":20,"type":12,"linkType":21},{"sys":2861},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":2863,"mainTitle":2864,"subtitle":1149,"heroImage":2883,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":2865,"content":2866,"nodeType":76},{},[2867,2877],{"data":2868,"content":2869,"nodeType":1142},{},[2870,2873],{"data":2871,"marks":2872,"value":1137,"nodeType":84},{},[],{"data":2874,"marks":2875,"value":502,"nodeType":84},{},[2876],{"type":100},{"data":2878,"content":2879,"nodeType":89},{},[2880],{"data":2881,"marks":2882,"value":65,"nodeType":84},{},[],{"metadata":2884,"sys":2887,"fields":2892},{"tags":2885,"concepts":2886},[],[],{"space":2888,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":2890,"publishedVersion":1161,"revision":23,"locale":28},{"sys":2889},{"type":12,"linkType":13,"id":14},{"sys":2891},{"id":20,"type":12,"linkType":21},{"title":1163,"file":2893},{"url":1165,"details":2894,"fileName":1170,"contentType":73},{"size":1167,"image":2895},{"width":1169,"height":1169},{"sys":2897,"fields":2900},{"id":2898,"createdAt":2899},"3Jp6AX3G1Pgsy5JZxrAOhi","2025-03-04T10:47:11.949Z",{"title":2901,"slug":2902,"articleIntro":2903,"category":2904},"Comprendre le résultat d'exploitation","resultat-dexploitation","En comptabilité, le résultat d'exploitation est un indicateur clé de la performance d’une entreprise. 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.",[2905],{"metadata":2906,"sys":2909,"fields":2916},{"tags":2907,"concepts":2908},[],[],{"space":2910,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":2912,"publishedVersion":22,"revision":1118,"contentType":2914,"locale":28},{"sys":2911},{"type":12,"linkType":13,"id":14},{"sys":2913},{"id":20,"type":12,"linkType":21},{"sys":2915},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":2917,"mainTitle":2918,"subtitle":1149,"heroImage":2937,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":2919,"content":2920,"nodeType":76},{},[2921,2931],{"data":2922,"content":2923,"nodeType":1142},{},[2924,2927],{"data":2925,"marks":2926,"value":1137,"nodeType":84},{},[],{"data":2928,"marks":2929,"value":502,"nodeType":84},{},[2930],{"type":100},{"data":2932,"content":2933,"nodeType":89},{},[2934],{"data":2935,"marks":2936,"value":65,"nodeType":84},{},[],{"metadata":2938,"sys":2941,"fields":2946},{"tags":2939,"concepts":2940},[],[],{"space":2942,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":2944,"publishedVersion":1161,"revision":23,"locale":28},{"sys":2943},{"type":12,"linkType":13,"id":14},{"sys":2945},{"id":20,"type":12,"linkType":21},{"title":1163,"file":2947},{"url":1165,"details":2948,"fileName":1170,"contentType":73},{"size":1167,"image":2949},{"width":1169,"height":1169},{"sys":2951,"fields":2954},{"id":2952,"createdAt":2953},"7rdahqBru1vO3QD8uZIimi","2023-09-07T08:33:05.850Z",{"title":2955,"slug":2956,"articleIntro":2957,"category":2958},"Comptabilité analytique : définition, objectifs et exemple","comptabilite-analytique-definition-exemple-et-logiciel","Contrairement à la comptabilité générale, qui enregistre les transactions globales de l’entreprise, la comptabilité analytique permet une analyse détaillée des coûts et des performances par produit, service… Son objectif principal est de fournir des informations précises sur la structure des coûts afin d’aider à la prise de décision stratégique.",[2959],{"metadata":2960,"sys":2963,"fields":2970},{"tags":2961,"concepts":2962},[],[],{"space":2964,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":2966,"publishedVersion":22,"revision":1118,"contentType":2968,"locale":28},{"sys":2965},{"type":12,"linkType":13,"id":14},{"sys":2967},{"id":20,"type":12,"linkType":21},{"sys":2969},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":2971,"mainTitle":2972,"subtitle":1149,"heroImage":2991,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":2973,"content":2974,"nodeType":76},{},[2975,2985],{"data":2976,"content":2977,"nodeType":1142},{},[2978,2981],{"data":2979,"marks":2980,"value":1137,"nodeType":84},{},[],{"data":2982,"marks":2983,"value":502,"nodeType":84},{},[2984],{"type":100},{"data":2986,"content":2987,"nodeType":89},{},[2988],{"data":2989,"marks":2990,"value":65,"nodeType":84},{},[],{"metadata":2992,"sys":2995,"fields":3000},{"tags":2993,"concepts":2994},[],[],{"space":2996,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":2998,"publishedVersion":1161,"revision":23,"locale":28},{"sys":2997},{"type":12,"linkType":13,"id":14},{"sys":2999},{"id":20,"type":12,"linkType":21},{"title":1163,"file":3001},{"url":1165,"details":3002,"fileName":1170,"contentType":73},{"size":1167,"image":3003},{"width":1169,"height":1169},{"sys":3005,"fields":3008},{"id":3006,"createdAt":3007},"7s091KTsPO7QXtWKJKRTmM","2025-03-04T10:45:32.767Z",{"title":3009,"slug":3010,"articleIntro":3011,"category":3012},"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. Brevets, logiciels, frais de recherche et développement, sont des coûts à inscrire au bilan des actifs de votre entreprise. À ce titre, ils relèvent des immobilisations incorporelles et contribuent à augmenter la valeur de votre entreprise. Comment identifier et comptabiliser ces actifs immobilisés ? Comment les différencier des immobilisations corporelles et financières ? Comment calculer leur amortissement ? Parcourez notre guide pour trouver les réponses à vos questions.",[3013],{"metadata":3014,"sys":3017,"fields":3024},{"tags":3015,"concepts":3016},[],[],{"space":3018,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":3020,"publishedVersion":22,"revision":1118,"contentType":3022,"locale":28},{"sys":3019},{"type":12,"linkType":13,"id":14},{"sys":3021},{"id":20,"type":12,"linkType":21},{"sys":3023},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":3025,"mainTitle":3026,"subtitle":1149,"heroImage":3045,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":3027,"content":3028,"nodeType":76},{},[3029,3039],{"data":3030,"content":3031,"nodeType":1142},{},[3032,3035],{"data":3033,"marks":3034,"value":1137,"nodeType":84},{},[],{"data":3036,"marks":3037,"value":502,"nodeType":84},{},[3038],{"type":100},{"data":3040,"content":3041,"nodeType":89},{},[3042],{"data":3043,"marks":3044,"value":65,"nodeType":84},{},[],{"metadata":3046,"sys":3049,"fields":3054},{"tags":3047,"concepts":3048},[],[],{"space":3050,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":3052,"publishedVersion":1161,"revision":23,"locale":28},{"sys":3051},{"type":12,"linkType":13,"id":14},{"sys":3053},{"id":20,"type":12,"linkType":21},{"title":1163,"file":3055},{"url":1165,"details":3056,"fileName":1170,"contentType":73},{"size":1167,"image":3057},{"width":1169,"height":1169},{"sys":3059,"fields":3062},{"id":3060,"createdAt":3061},"7Em2BEUyQaMa8ZIxBmM7mX","2024-03-24T18:56:47.303Z",{"title":3063,"slug":3064,"articleIntro":3065,"category":3066},"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.",[3067],{"metadata":3068,"sys":3071,"fields":3078},{"tags":3069,"concepts":3070},[],[],{"space":3072,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":3074,"publishedVersion":22,"revision":1118,"contentType":3076,"locale":28},{"sys":3073},{"type":12,"linkType":13,"id":14},{"sys":3075},{"id":20,"type":12,"linkType":21},{"sys":3077},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":3079,"mainTitle":3080,"subtitle":1149,"heroImage":3099,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":3081,"content":3082,"nodeType":76},{},[3083,3093],{"data":3084,"content":3085,"nodeType":1142},{},[3086,3089],{"data":3087,"marks":3088,"value":1137,"nodeType":84},{},[],{"data":3090,"marks":3091,"value":502,"nodeType":84},{},[3092],{"type":100},{"data":3094,"content":3095,"nodeType":89},{},[3096],{"data":3097,"marks":3098,"value":65,"nodeType":84},{},[],{"metadata":3100,"sys":3103,"fields":3108},{"tags":3101,"concepts":3102},[],[],{"space":3104,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":3106,"publishedVersion":1161,"revision":23,"locale":28},{"sys":3105},{"type":12,"linkType":13,"id":14},{"sys":3107},{"id":20,"type":12,"linkType":21},{"title":1163,"file":3109},{"url":1165,"details":3110,"fileName":1170,"contentType":73},{"size":1167,"image":3111},{"width":1169,"height":1169},{"sys":3113,"fields":3116},{"id":3114,"createdAt":3115},"6qVjTnhNGx1PXKE2IR3DXr","2023-07-26T07:35:03.415Z",{"title":3117,"slug":3118,"articleIntro":3119,"category":3120},"Comment faire une facture avec TVA efficacement ?","facture-avec-tva","Faire une facture avec TVA est un processus essentiel pour assurer la conformité fiscale de votre entreprise et maintenir des relations transparentes avec votre clientèle. Dans cet article, nous détaillons les éléments clés à connaître sur les factures avec TVA, y compris les conditions d'application, les mentions obligatoires, ainsi que les règles concernant les exemptions et les bonnes pratiques à adopter. Que vous soyez une petite entreprise ou un professionnel indépendant, cette ressource vous aidera à naviguer efficacement dans le cadre légal et pratique de la facturation avec TVA.",[3121],{"metadata":3122,"sys":3125,"fields":3132},{"tags":3123,"concepts":3124},[],[],{"space":3126,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":3128,"publishedVersion":22,"revision":1118,"contentType":3130,"locale":28},{"sys":3127},{"type":12,"linkType":13,"id":14},{"sys":3129},{"id":20,"type":12,"linkType":21},{"sys":3131},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":3133,"mainTitle":3134,"subtitle":1149,"heroImage":3153,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":3135,"content":3136,"nodeType":76},{},[3137,3147],{"data":3138,"content":3139,"nodeType":1142},{},[3140,3143],{"data":3141,"marks":3142,"value":1137,"nodeType":84},{},[],{"data":3144,"marks":3145,"value":502,"nodeType":84},{},[3146],{"type":100},{"data":3148,"content":3149,"nodeType":89},{},[3150],{"data":3151,"marks":3152,"value":65,"nodeType":84},{},[],{"metadata":3154,"sys":3157,"fields":3162},{"tags":3155,"concepts":3156},[],[],{"space":3158,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":3160,"publishedVersion":1161,"revision":23,"locale":28},{"sys":3159},{"type":12,"linkType":13,"id":14},{"sys":3161},{"id":20,"type":12,"linkType":21},{"title":1163,"file":3163},{"url":1165,"details":3164,"fileName":1170,"contentType":73},{"size":1167,"image":3165},{"width":1169,"height":1169},{"sys":3167,"fields":3170},{"id":3168,"createdAt":3169},"2Dc6LrX5y58NOcdR49SfhU","2021-12-30T09:39:11.971Z",{"title":3171,"slug":3172,"articleIntro":3173,"category":3174},"Coût de stockage : définition et méthodes d'estimation","cout-de-stockage-ecommerce"," Le stockage et l'entretien du stock sur une durée déterminée engendrent diverses dépenses. 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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. 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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.",[3336],{"metadata":3337,"sys":3340,"fields":3347},{"tags":3338,"concepts":3339},[],[],{"space":3341,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":3343,"publishedVersion":22,"revision":1118,"contentType":3345,"locale":28},{"sys":3342},{"type":12,"linkType":13,"id":14},{"sys":3344},{"id":20,"type":12,"linkType":21},{"sys":3346},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":3348,"mainTitle":3349,"subtitle":1149,"heroImage":3368,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":3350,"content":3351,"nodeType":76},{},[3352,3362],{"data":3353,"content":3354,"nodeType":1142},{},[3355,3358],{"data":3356,"marks":3357,"value":1137,"nodeType":84},{},[],{"data":3359,"marks":3360,"value":502,"nodeType":84},{},[3361],{"type":100},{"data":3363,"content":3364,"nodeType":89},{},[3365],{"data":3366,"marks":3367,"value":65,"nodeType":84},{},[],{"metadata":3369,"sys":3372,"fields":3377},{"tags":3370,"concepts":3371},[],[],{"space":3373,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":3375,"publishedVersion":1161,"revision":23,"locale":28},{"sys":3374},{"type":12,"linkType":13,"id":14},{"sys":3376},{"id":20,"type":12,"linkType":21},{"title":1163,"file":3378},{"url":1165,"details":3379,"fileName":1170,"contentType":73},{"size":1167,"image":3380},{"width":1169,"height":1169},{"sys":3382,"fields":3383},{"id":15,"createdAt":17},{"title":32,"slug":1103,"articleIntro":33,"category":3384},[3385],{"metadata":3386,"sys":3389,"fields":3396},{"tags":3387,"concepts":3388},[],[],{"space":3390,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":3392,"publishedVersion":22,"revision":1118,"contentType":3394,"locale":28},{"sys":3391},{"type":12,"linkType":13,"id":14},{"sys":3393},{"id":20,"type":12,"linkType":21},{"sys":3395},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":3397,"mainTitle":3398,"subtitle":1149,"heroImage":3417,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":3399,"content":3400,"nodeType":76},{},[3401,3411],{"data":3402,"content":3403,"nodeType":1142},{},[3404,3407],{"data":3405,"marks":3406,"value":1137,"nodeType":84},{},[],{"data":3408,"marks":3409,"value":502,"nodeType":84},{},[3410],{"type":100},{"data":3412,"content":3413,"nodeType":89},{},[3414],{"data":3415,"marks":3416,"value":65,"nodeType":84},{},[],{"metadata":3418,"sys":3421,"fields":3426},{"tags":3419,"concepts":3420},[],[],{"space":3422,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":3424,"publishedVersion":1161,"revision":23,"locale":28},{"sys":3423},{"type":12,"linkType":13,"id":14},{"sys":3425},{"id":20,"type":12,"linkType":21},{"title":1163,"file":3427},{"url":1165,"details":3428,"fileName":1170,"contentType":73},{"size":1167,"image":3429},{"width":1169,"height":1169},{"sys":3431,"fields":3434},{"id":3432,"createdAt":3433},"1SFoD2HF2iJbFqjMTxmJBK","2024-05-29T11:11:19.191Z",{"title":3435,"slug":3436,"articleIntro":3437,"category":3438},"Compte de résultat vs bilan : Les distinctions essentielles","compte-de-resultat-vs-bilan-les-distinctions-essentielles","La comptabilité d'une entreprise n'est pas toujours facile à décrypter. Parmi les documents essentiels figurent le compte de résultat et le bilan. Alors que le premier retrace les flux de l'activité au cours d'une année, analysant les performances de la société, le second est une photographie de l'état financier de l'entreprise à une date donnée. Comprendre leur distinction et leurs rôles respectifs est crucial pour une gestion saine de l'entreprise.",[3439],{"metadata":3440,"sys":3443,"fields":3450},{"tags":3441,"concepts":3442},[],[],{"space":3444,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":3446,"publishedVersion":22,"revision":1118,"contentType":3448,"locale":28},{"sys":3445},{"type":12,"linkType":13,"id":14},{"sys":3447},{"id":20,"type":12,"linkType":21},{"sys":3449},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":3451,"mainTitle":3452,"subtitle":1149,"heroImage":3471,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":3453,"content":3454,"nodeType":76},{},[3455,3465],{"data":3456,"content":3457,"nodeType":1142},{},[3458,3461],{"data":3459,"marks":3460,"value":1137,"nodeType":84},{},[],{"data":3462,"marks":3463,"value":502,"nodeType":84},{},[3464],{"type":100},{"data":3466,"content":3467,"nodeType":89},{},[3468],{"data":3469,"marks":3470,"value":65,"nodeType":84},{},[],{"metadata":3472,"sys":3475,"fields":3480},{"tags":3473,"concepts":3474},[],[],{"space":3476,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":3478,"publishedVersion":1161,"revision":23,"locale":28},{"sys":3477},{"type":12,"linkType":13,"id":14},{"sys":3479},{"id":20,"type":12,"linkType":21},{"title":1163,"file":3481},{"url":1165,"details":3482,"fileName":1170,"contentType":73},{"size":1167,"image":3483},{"width":1169,"height":1169},{"sys":3485,"fields":3488},{"id":3486,"createdAt":3487},"5AsUWsPXplDsEXpDighvw0","2024-02-19T11:27:49.544Z",{"title":3489,"slug":3490,"articleIntro":3491,"category":3492},"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.",[3493],{"metadata":3494,"sys":3497,"fields":3504},{"tags":3495,"concepts":3496},[],[],{"space":3498,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":3500,"publishedVersion":22,"revision":1118,"contentType":3502,"locale":28},{"sys":3499},{"type":12,"linkType":13,"id":14},{"sys":3501},{"id":20,"type":12,"linkType":21},{"sys":3503},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":3505,"mainTitle":3506,"subtitle":1149,"heroImage":3525,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":3507,"content":3508,"nodeType":76},{},[3509,3519],{"data":3510,"content":3511,"nodeType":1142},{},[3512,3515],{"data":3513,"marks":3514,"value":1137,"nodeType":84},{},[],{"data":3516,"marks":3517,"value":502,"nodeType":84},{},[3518],{"type":100},{"data":3520,"content":3521,"nodeType":89},{},[3522],{"data":3523,"marks":3524,"value":65,"nodeType":84},{},[],{"metadata":3526,"sys":3529,"fields":3534},{"tags":3527,"concepts":3528},[],[],{"space":3530,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":3532,"publishedVersion":1161,"revision":23,"locale":28},{"sys":3531},{"type":12,"linkType":13,"id":14},{"sys":3533},{"id":20,"type":12,"linkType":21},{"title":1163,"file":3535},{"url":1165,"details":3536,"fileName":1170,"contentType":73},{"size":1167,"image":3537},{"width":1169,"height":1169},{"sys":3539,"fields":3542},{"id":3540,"createdAt":3541},"1zkEdsmeveJBrPWEi2ffxS","2024-05-02T13:23:55.139Z",{"title":3543,"slug":3544,"articleIntro":3545,"category":3546},"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.",[3547],{"metadata":3548,"sys":3551,"fields":3558},{"tags":3549,"concepts":3550},[],[],{"space":3552,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":3554,"publishedVersion":22,"revision":1118,"contentType":3556,"locale":28},{"sys":3553},{"type":12,"linkType":13,"id":14},{"sys":3555},{"id":20,"type":12,"linkType":21},{"sys":3557},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":3559,"mainTitle":3560,"subtitle":1149,"heroImage":3579,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":3561,"content":3562,"nodeType":76},{},[3563,3573],{"data":3564,"content":3565,"nodeType":1142},{},[3566,3569],{"data":3567,"marks":3568,"value":1137,"nodeType":84},{},[],{"data":3570,"marks":3571,"value":502,"nodeType":84},{},[3572],{"type":100},{"data":3574,"content":3575,"nodeType":89},{},[3576],{"data":3577,"marks":3578,"value":65,"nodeType":84},{},[],{"metadata":3580,"sys":3583,"fields":3588},{"tags":3581,"concepts":3582},[],[],{"space":3584,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":3586,"publishedVersion":1161,"revision":23,"locale":28},{"sys":3585},{"type":12,"linkType":13,"id":14},{"sys":3587},{"id":20,"type":12,"linkType":21},{"title":1163,"file":3589},{"url":1165,"details":3590,"fileName":1170,"contentType":73},{"size":1167,"image":3591},{"width":1169,"height":1169},{"sys":3593,"fields":3596},{"id":3594,"createdAt":3595},"1Kzdbyqk2sL1z3h6Aigzhr","2024-02-19T14:52:37.418Z",{"title":3597,"slug":3598,"articleIntro":3599,"category":3600},"Audit comptable : Analyse de conformité et performance financière","audit-comptable-analyse-de-conformite-et-performance-financiere","L'audit comptable est une procédure cruciale dans le monde des affaires visant à assurer la conformité et la performance financière d'une entreprise. 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.",[3601],{"metadata":3602,"sys":3605,"fields":3612},{"tags":3603,"concepts":3604},[],[],{"space":3606,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":3608,"publishedVersion":22,"revision":1118,"contentType":3610,"locale":28},{"sys":3607},{"type":12,"linkType":13,"id":14},{"sys":3609},{"id":20,"type":12,"linkType":21},{"sys":3611},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":3613,"mainTitle":3614,"subtitle":1149,"heroImage":3633,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":3615,"content":3616,"nodeType":76},{},[3617,3627],{"data":3618,"content":3619,"nodeType":1142},{},[3620,3623],{"data":3621,"marks":3622,"value":1137,"nodeType":84},{},[],{"data":3624,"marks":3625,"value":502,"nodeType":84},{},[3626],{"type":100},{"data":3628,"content":3629,"nodeType":89},{},[3630],{"data":3631,"marks":3632,"value":65,"nodeType":84},{},[],{"metadata":3634,"sys":3637,"fields":3642},{"tags":3635,"concepts":3636},[],[],{"space":3638,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":3640,"publishedVersion":1161,"revision":23,"locale":28},{"sys":3639},{"type":12,"linkType":13,"id":14},{"sys":3641},{"id":20,"type":12,"linkType":21},{"title":1163,"file":3643},{"url":1165,"details":3644,"fileName":1170,"contentType":73},{"size":1167,"image":3645},{"width":1169,"height":1169},{"sys":3647,"fields":3650},{"id":3648,"createdAt":3649},"2f1zu7wNKouyvacSiGvl2K","2023-07-26T07:49:35.482Z",{"title":3651,"slug":3652,"articleIntro":-1,"category":3653},"Guide de la facture fournisseur : émission, comptabilisation","guide-de-la-facture-fournisseur-emission-comptabilisation",[3654],{"metadata":3655,"sys":3658,"fields":3665},{"tags":3656,"concepts":3657},[],[],{"space":3659,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":3661,"publishedVersion":22,"revision":1118,"contentType":3663,"locale":28},{"sys":3660},{"type":12,"linkType":13,"id":14},{"sys":3662},{"id":20,"type":12,"linkType":21},{"sys":3664},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":3666,"mainTitle":3667,"subtitle":1149,"heroImage":3686,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":3668,"content":3669,"nodeType":76},{},[3670,3680],{"data":3671,"content":3672,"nodeType":1142},{},[3673,3676],{"data":3674,"marks":3675,"value":1137,"nodeType":84},{},[],{"data":3677,"marks":3678,"value":502,"nodeType":84},{},[3679],{"type":100},{"data":3681,"content":3682,"nodeType":89},{},[3683],{"data":3684,"marks":3685,"value":65,"nodeType":84},{},[],{"metadata":3687,"sys":3690,"fields":3695},{"tags":3688,"concepts":3689},[],[],{"space":3691,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":3693,"publishedVersion":1161,"revision":23,"locale":28},{"sys":3692},{"type":12,"linkType":13,"id":14},{"sys":3694},{"id":20,"type":12,"linkType":21},{"title":1163,"file":3696},{"url":1165,"details":3697,"fileName":1170,"contentType":73},{"size":1167,"image":3698},{"width":1169,"height":1169},{"sys":3700,"fields":3703},{"id":3701,"createdAt":3702},"4dx6U8xsStGE2KZyxLul1C","2026-01-13T13:31:29.428Z",{"title":3704,"slug":3705,"articleIntro":3706,"category":3707},"Déclaration de TVA CA3 : ce qu’il faut savoir ","ca3","La déclaration de TVA CA3 est un passage obligé pour de nombreuses entreprises. 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 !",[3708],{"metadata":3709,"sys":3712,"fields":3719},{"tags":3710,"concepts":3711},[],[],{"space":3713,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":3715,"publishedVersion":22,"revision":1118,"contentType":3717,"locale":28},{"sys":3714},{"type":12,"linkType":13,"id":14},{"sys":3716},{"id":20,"type":12,"linkType":21},{"sys":3718},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":3720,"mainTitle":3721,"subtitle":1149,"heroImage":3740,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":3722,"content":3723,"nodeType":76},{},[3724,3734],{"data":3725,"content":3726,"nodeType":1142},{},[3727,3730],{"data":3728,"marks":3729,"value":1137,"nodeType":84},{},[],{"data":3731,"marks":3732,"value":502,"nodeType":84},{},[3733],{"type":100},{"data":3735,"content":3736,"nodeType":89},{},[3737],{"data":3738,"marks":3739,"value":65,"nodeType":84},{},[],{"metadata":3741,"sys":3744,"fields":3749},{"tags":3742,"concepts":3743},[],[],{"space":3745,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":3747,"publishedVersion":1161,"revision":23,"locale":28},{"sys":3746},{"type":12,"linkType":13,"id":14},{"sys":3748},{"id":20,"type":12,"linkType":21},{"title":1163,"file":3750},{"url":1165,"details":3751,"fileName":1170,"contentType":73},{"size":1167,"image":3752},{"width":1169,"height":1169},{"sys":3754,"fields":3757},{"id":3755,"createdAt":3756},"1plltKcdSMnwTDbGQo2mis","2025-07-23T07:44:26.381Z",{"title":3758,"slug":3759,"articleIntro":3760,"category":3761},"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.",[3762],{"metadata":3763,"sys":3766,"fields":3773},{"tags":3764,"concepts":3765},[],[],{"space":3767,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":3769,"publishedVersion":22,"revision":1118,"contentType":3771,"locale":28},{"sys":3768},{"type":12,"linkType":13,"id":14},{"sys":3770},{"id":20,"type":12,"linkType":21},{"sys":3772},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":3774,"mainTitle":3775,"subtitle":1149,"heroImage":3794,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":3776,"content":3777,"nodeType":76},{},[3778,3788],{"data":3779,"content":3780,"nodeType":1142},{},[3781,3784],{"data":3782,"marks":3783,"value":1137,"nodeType":84},{},[],{"data":3785,"marks":3786,"value":502,"nodeType":84},{},[3787],{"type":100},{"data":3789,"content":3790,"nodeType":89},{},[3791],{"data":3792,"marks":3793,"value":65,"nodeType":84},{},[],{"metadata":3795,"sys":3798,"fields":3803},{"tags":3796,"concepts":3797},[],[],{"space":3799,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":3801,"publishedVersion":1161,"revision":23,"locale":28},{"sys":3800},{"type":12,"linkType":13,"id":14},{"sys":3802},{"id":20,"type":12,"linkType":21},{"title":1163,"file":3804},{"url":1165,"details":3805,"fileName":1170,"contentType":73},{"size":1167,"image":3806},{"width":1169,"height":1169},{"sys":3808,"fields":3811},{"id":3809,"createdAt":3810},"37dJbutcZWPdLmqJgeiSsp","2024-08-28T13:43:33.192Z",{"title":3812,"slug":3813,"articleIntro":3814,"category":3815},"Comptabiliser les écritures de paie","comptabiliser-les-ecritures-de-paie","La comptabilisation des écritures de paie est une opération délicate, mais essentielle pour tout employeur. 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.",[3816],{"metadata":3817,"sys":3820,"fields":3827},{"tags":3818,"concepts":3819},[],[],{"space":3821,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":3823,"publishedVersion":22,"revision":1118,"contentType":3825,"locale":28},{"sys":3822},{"type":12,"linkType":13,"id":14},{"sys":3824},{"id":20,"type":12,"linkType":21},{"sys":3826},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":3828,"mainTitle":3829,"subtitle":1149,"heroImage":3848,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":3830,"content":3831,"nodeType":76},{},[3832,3842],{"data":3833,"content":3834,"nodeType":1142},{},[3835,3838],{"data":3836,"marks":3837,"value":1137,"nodeType":84},{},[],{"data":3839,"marks":3840,"value":502,"nodeType":84},{},[3841],{"type":100},{"data":3843,"content":3844,"nodeType":89},{},[3845],{"data":3846,"marks":3847,"value":65,"nodeType":84},{},[],{"metadata":3849,"sys":3852,"fields":3857},{"tags":3850,"concepts":3851},[],[],{"space":3853,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":3855,"publishedVersion":1161,"revision":23,"locale":28},{"sys":3854},{"type":12,"linkType":13,"id":14},{"sys":3856},{"id":20,"type":12,"linkType":21},{"title":1163,"file":3858},{"url":1165,"details":3859,"fileName":1170,"contentType":73},{"size":1167,"image":3860},{"width":1169,"height":1169},{"sys":3862,"fields":3865},{"id":3863,"createdAt":3864},"19W12zKEyF4iKL4a57nxT3","2025-04-28T15:11:04.401Z",{"title":3866,"slug":3867,"articleIntro":3868,"category":3869},"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. Dans cet article, nous vous guidons pas à pas sur le compte comptable IS.",[3870],{"metadata":3871,"sys":3874,"fields":3881},{"tags":3872,"concepts":3873},[],[],{"space":3875,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":3877,"publishedVersion":22,"revision":1118,"contentType":3879,"locale":28},{"sys":3876},{"type":12,"linkType":13,"id":14},{"sys":3878},{"id":20,"type":12,"linkType":21},{"sys":3880},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":3882,"mainTitle":3883,"subtitle":1149,"heroImage":3902,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":3884,"content":3885,"nodeType":76},{},[3886,3896],{"data":3887,"content":3888,"nodeType":1142},{},[3889,3892],{"data":3890,"marks":3891,"value":1137,"nodeType":84},{},[],{"data":3893,"marks":3894,"value":502,"nodeType":84},{},[3895],{"type":100},{"data":3897,"content":3898,"nodeType":89},{},[3899],{"data":3900,"marks":3901,"value":65,"nodeType":84},{},[],{"metadata":3903,"sys":3906,"fields":3911},{"tags":3904,"concepts":3905},[],[],{"space":3907,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":3909,"publishedVersion":1161,"revision":23,"locale":28},{"sys":3908},{"type":12,"linkType":13,"id":14},{"sys":3910},{"id":20,"type":12,"linkType":21},{"title":1163,"file":3912},{"url":1165,"details":3913,"fileName":1170,"contentType":73},{"size":1167,"image":3914},{"width":1169,"height":1169},{"sys":3916,"fields":3919},{"id":3917,"createdAt":3918},"474fVU3PbNdNSZlsNIjFT8","2024-02-01T16:27:29.114Z",{"title":3920,"slug":3921,"articleIntro":3922,"category":3923},"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.",[3924],{"metadata":3925,"sys":3928,"fields":3935},{"tags":3926,"concepts":3927},[],[],{"space":3929,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":3931,"publishedVersion":22,"revision":1118,"contentType":3933,"locale":28},{"sys":3930},{"type":12,"linkType":13,"id":14},{"sys":3932},{"id":20,"type":12,"linkType":21},{"sys":3934},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":3936,"mainTitle":3937,"subtitle":1149,"heroImage":3956,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":3938,"content":3939,"nodeType":76},{},[3940,3950],{"data":3941,"content":3942,"nodeType":1142},{},[3943,3946],{"data":3944,"marks":3945,"value":1137,"nodeType":84},{},[],{"data":3947,"marks":3948,"value":502,"nodeType":84},{},[3949],{"type":100},{"data":3951,"content":3952,"nodeType":89},{},[3953],{"data":3954,"marks":3955,"value":65,"nodeType":84},{},[],{"metadata":3957,"sys":3960,"fields":3965},{"tags":3958,"concepts":3959},[],[],{"space":3961,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":3963,"publishedVersion":1161,"revision":23,"locale":28},{"sys":3962},{"type":12,"linkType":13,"id":14},{"sys":3964},{"id":20,"type":12,"linkType":21},{"title":1163,"file":3966},{"url":1165,"details":3967,"fileName":1170,"contentType":73},{"size":1167,"image":3968},{"width":1169,"height":1169},{"sys":3970,"fields":3973},{"id":3971,"createdAt":3972},"3yVoZuQaUAxWSw3FbCTBLt","2024-02-20T10:01:29.531Z",{"title":3974,"slug":3975,"articleIntro":3976,"category":3977},"Comment comptabiliser les produits constatés d'avance (PCA) ?","comptabilisation-des-produits-constates-davance-pca-explications-et-methodes","Dans une comptabilité rigoureuse, chaque produit doit être rattaché à l’exercice auquel il se rapporte. 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 ? Découvrez tout ce qu’il faut savoir pour maîtriser la gestion des produits constatés d'avance.",[3978],{"metadata":3979,"sys":3982,"fields":3989},{"tags":3980,"concepts":3981},[],[],{"space":3983,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":3985,"publishedVersion":22,"revision":1118,"contentType":3987,"locale":28},{"sys":3984},{"type":12,"linkType":13,"id":14},{"sys":3986},{"id":20,"type":12,"linkType":21},{"sys":3988},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":3990,"mainTitle":3991,"subtitle":1149,"heroImage":4010,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":3992,"content":3993,"nodeType":76},{},[3994,4004],{"data":3995,"content":3996,"nodeType":1142},{},[3997,4000],{"data":3998,"marks":3999,"value":1137,"nodeType":84},{},[],{"data":4001,"marks":4002,"value":502,"nodeType":84},{},[4003],{"type":100},{"data":4005,"content":4006,"nodeType":89},{},[4007],{"data":4008,"marks":4009,"value":65,"nodeType":84},{},[],{"metadata":4011,"sys":4014,"fields":4019},{"tags":4012,"concepts":4013},[],[],{"space":4015,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":4017,"publishedVersion":1161,"revision":23,"locale":28},{"sys":4016},{"type":12,"linkType":13,"id":14},{"sys":4018},{"id":20,"type":12,"linkType":21},{"title":1163,"file":4020},{"url":1165,"details":4021,"fileName":1170,"contentType":73},{"size":1167,"image":4022},{"width":1169,"height":1169},{"sys":4024,"fields":4027},{"id":4025,"createdAt":4026},"4xg5dNh6UOsqV6ZJEK0NqF","2025-07-07T14:56:16.084Z",{"title":4028,"slug":4029,"articleIntro":4030,"category":4031},"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.",[4032],{"metadata":4033,"sys":4036,"fields":4043},{"tags":4034,"concepts":4035},[],[],{"space":4037,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":4039,"publishedVersion":22,"revision":1118,"contentType":4041,"locale":28},{"sys":4038},{"type":12,"linkType":13,"id":14},{"sys":4040},{"id":20,"type":12,"linkType":21},{"sys":4042},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":4044,"mainTitle":4045,"subtitle":1149,"heroImage":4064,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":4046,"content":4047,"nodeType":76},{},[4048,4058],{"data":4049,"content":4050,"nodeType":1142},{},[4051,4054],{"data":4052,"marks":4053,"value":1137,"nodeType":84},{},[],{"data":4055,"marks":4056,"value":502,"nodeType":84},{},[4057],{"type":100},{"data":4059,"content":4060,"nodeType":89},{},[4061],{"data":4062,"marks":4063,"value":65,"nodeType":84},{},[],{"metadata":4065,"sys":4068,"fields":4073},{"tags":4066,"concepts":4067},[],[],{"space":4069,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":4071,"publishedVersion":1161,"revision":23,"locale":28},{"sys":4070},{"type":12,"linkType":13,"id":14},{"sys":4072},{"id":20,"type":12,"linkType":21},{"title":1163,"file":4074},{"url":1165,"details":4075,"fileName":1170,"contentType":73},{"size":1167,"image":4076},{"width":1169,"height":1169},{"sys":4078,"fields":4081},{"id":4079,"createdAt":4080},"3QZzDm9FglaIEnFvDhU98B","2025-05-27T13:35:38.716Z",{"title":4082,"slug":4083,"articleIntro":4084,"category":4085},"EBE (Excédent Brut d’Exploitation) : définition, calcul et analyse de rentabilité","ebe-calcul-et-analyse-de-rentabilite","Utilisé dans le cadre d’une demande de financement, lors de la clôture annuelle des comptes ou bien lors de la reprise d’une activité, l’Excédent Brut d’Exploitation (EBE) est un outil essentiel pour évaluer la rentabilité d’une entreprise. Qu’est-ce que l’EBE ? Pourquoi et comment le calculer ? Comment l’interpréter ? On répond à toutes vos questions.",[4086],{"metadata":4087,"sys":4090,"fields":4097},{"tags":4088,"concepts":4089},[],[],{"space":4091,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":4093,"publishedVersion":22,"revision":1118,"contentType":4095,"locale":28},{"sys":4092},{"type":12,"linkType":13,"id":14},{"sys":4094},{"id":20,"type":12,"linkType":21},{"sys":4096},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":4098,"mainTitle":4099,"subtitle":1149,"heroImage":4118,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":4100,"content":4101,"nodeType":76},{},[4102,4112],{"data":4103,"content":4104,"nodeType":1142},{},[4105,4108],{"data":4106,"marks":4107,"value":1137,"nodeType":84},{},[],{"data":4109,"marks":4110,"value":502,"nodeType":84},{},[4111],{"type":100},{"data":4113,"content":4114,"nodeType":89},{},[4115],{"data":4116,"marks":4117,"value":65,"nodeType":84},{},[],{"metadata":4119,"sys":4122,"fields":4127},{"tags":4120,"concepts":4121},[],[],{"space":4123,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":4125,"publishedVersion":1161,"revision":23,"locale":28},{"sys":4124},{"type":12,"linkType":13,"id":14},{"sys":4126},{"id":20,"type":12,"linkType":21},{"title":1163,"file":4128},{"url":1165,"details":4129,"fileName":1170,"contentType":73},{"size":1167,"image":4130},{"width":1169,"height":1169},{"sys":4132,"fields":4135},{"id":4133,"createdAt":4134},"1ZqT9OvyKg4GecOgLRdvZD","2024-07-17T16:07:53.716Z",{"title":4136,"slug":4137,"articleIntro":4138,"category":4139},"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.",[4140],{"metadata":4141,"sys":4144,"fields":4151},{"tags":4142,"concepts":4143},[],[],{"space":4145,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":4147,"publishedVersion":22,"revision":1118,"contentType":4149,"locale":28},{"sys":4146},{"type":12,"linkType":13,"id":14},{"sys":4148},{"id":20,"type":12,"linkType":21},{"sys":4150},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":4152,"mainTitle":4153,"subtitle":1149,"heroImage":4172,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":4154,"content":4155,"nodeType":76},{},[4156,4166],{"data":4157,"content":4158,"nodeType":1142},{},[4159,4162],{"data":4160,"marks":4161,"value":1137,"nodeType":84},{},[],{"data":4163,"marks":4164,"value":502,"nodeType":84},{},[4165],{"type":100},{"data":4167,"content":4168,"nodeType":89},{},[4169],{"data":4170,"marks":4171,"value":65,"nodeType":84},{},[],{"metadata":4173,"sys":4176,"fields":4181},{"tags":4174,"concepts":4175},[],[],{"space":4177,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":4179,"publishedVersion":1161,"revision":23,"locale":28},{"sys":4178},{"type":12,"linkType":13,"id":14},{"sys":4180},{"id":20,"type":12,"linkType":21},{"title":1163,"file":4182},{"url":1165,"details":4183,"fileName":1170,"contentType":73},{"size":1167,"image":4184},{"width":1169,"height":1169},{"sys":4186,"fields":4189},{"id":4187,"createdAt":4188},"29xmPsoyuQAxwnGYNfxa9Q","2024-07-17T15:13:21.972Z",{"title":4190,"slug":4191,"articleIntro":4192,"category":4193},"Qu'est-ce qu'une intégration bancaire en comptabilité ? 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Découvrons ensemble les éléments clés à maîtriser pour une intégration bancaire efficace en comptabilité.",[4194],{"metadata":4195,"sys":4198,"fields":4205},{"tags":4196,"concepts":4197},[],[],{"space":4199,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":4201,"publishedVersion":22,"revision":1118,"contentType":4203,"locale":28},{"sys":4200},{"type":12,"linkType":13,"id":14},{"sys":4202},{"id":20,"type":12,"linkType":21},{"sys":4204},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":4206,"mainTitle":4207,"subtitle":1149,"heroImage":4226,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":4208,"content":4209,"nodeType":76},{},[4210,4220],{"data":4211,"content":4212,"nodeType":1142},{},[4213,4216],{"data":4214,"marks":4215,"value":1137,"nodeType":84},{},[],{"data":4217,"marks":4218,"value":502,"nodeType":84},{},[4219],{"type":100},{"data":4221,"content":4222,"nodeType":89},{},[4223],{"data":4224,"marks":4225,"value":65,"nodeType":84},{},[],{"metadata":4227,"sys":4230,"fields":4235},{"tags":4228,"concepts":4229},[],[],{"space":4231,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":4233,"publishedVersion":1161,"revision":23,"locale":28},{"sys":4232},{"type":12,"linkType":13,"id":14},{"sys":4234},{"id":20,"type":12,"linkType":21},{"title":1163,"file":4236},{"url":1165,"details":4237,"fileName":1170,"contentType":73},{"size":1167,"image":4238},{"width":1169,"height":1169},{"sys":4240,"fields":4243},{"id":4241,"createdAt":4242},"3dR0Up9vuKFKo2T1irT5Nn","2024-02-14T10:54:32.470Z",{"title":4244,"slug":4245,"articleIntro":4246,"category":4247},"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.  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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.",[4302],{"metadata":4303,"sys":4306,"fields":4313},{"tags":4304,"concepts":4305},[],[],{"space":4307,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":4309,"publishedVersion":22,"revision":1118,"contentType":4311,"locale":28},{"sys":4308},{"type":12,"linkType":13,"id":14},{"sys":4310},{"id":20,"type":12,"linkType":21},{"sys":4312},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":4314,"mainTitle":4315,"subtitle":1149,"heroImage":4334,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":4316,"content":4317,"nodeType":76},{},[4318,4328],{"data":4319,"content":4320,"nodeType":1142},{},[4321,4324],{"data":4322,"marks":4323,"value":1137,"nodeType":84},{},[],{"data":4325,"marks":4326,"value":502,"nodeType":84},{},[4327],{"type":100},{"data":4329,"content":4330,"nodeType":89},{},[4331],{"data":4332,"marks":4333,"value":65,"nodeType":84},{},[],{"metadata":4335,"sys":4338,"fields":4343},{"tags":4336,"concepts":4337},[],[],{"space":4339,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":4341,"publishedVersion":1161,"revision":23,"locale":28},{"sys":4340},{"type":12,"linkType":13,"id":14},{"sys":4342},{"id":20,"type":12,"linkType":21},{"title":1163,"file":4344},{"url":1165,"details":4345,"fileName":1170,"contentType":73},{"size":1167,"image":4346},{"width":1169,"height":1169},{"sys":4348,"fields":4351},{"id":4349,"createdAt":4350},"5YRGJQ4HvDsd8UU06JQJR0","2023-11-13T13:04:30.732Z",{"title":4352,"slug":4353,"articleIntro":4354,"category":4355},"Comment optimiser le recouvrement de vos factures impayées ?","recouvrement-pour-facture-impayee-procedure-frais-et-modele-de-facture","Le recouvrement de factures impayées est une problématique majeure pour de nombreuses entreprises, impactant directement leur trésorerie et leur santé financière. Dans cet article, nous fournissons un guide détaillé sur la procédure à suivre pour récupérer des créances, ainsi que les frais associés et un modèle de facture d'indemnité forfaitaire. En comprenant les démarches à adopter, les dirigeants d'entreprises pourront mieux gérer les retards de paiement et protéger leur activité. Découvrez comment structurer efficacement vos relances et optimiser vos processus de recouvrement pour assurer la pérennité de votre entreprise.",[4356],{"metadata":4357,"sys":4360,"fields":4367},{"tags":4358,"concepts":4359},[],[],{"space":4361,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":4363,"publishedVersion":22,"revision":1118,"contentType":4365,"locale":28},{"sys":4362},{"type":12,"linkType":13,"id":14},{"sys":4364},{"id":20,"type":12,"linkType":21},{"sys":4366},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":4368,"mainTitle":4369,"subtitle":1149,"heroImage":4388,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":4370,"content":4371,"nodeType":76},{},[4372,4382],{"data":4373,"content":4374,"nodeType":1142},{},[4375,4378],{"data":4376,"marks":4377,"value":1137,"nodeType":84},{},[],{"data":4379,"marks":4380,"value":502,"nodeType":84},{},[4381],{"type":100},{"data":4383,"content":4384,"nodeType":89},{},[4385],{"data":4386,"marks":4387,"value":65,"nodeType":84},{},[],{"metadata":4389,"sys":4392,"fields":4397},{"tags":4390,"concepts":4391},[],[],{"space":4393,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":4395,"publishedVersion":1161,"revision":23,"locale":28},{"sys":4394},{"type":12,"linkType":13,"id":14},{"sys":4396},{"id":20,"type":12,"linkType":21},{"title":1163,"file":4398},{"url":1165,"details":4399,"fileName":1170,"contentType":73},{"size":1167,"image":4400},{"width":1169,"height":1169},{"sys":4402,"fields":4405},{"id":4403,"createdAt":4404},"6j2FXviT0tLZttBZXqdNpZ","2024-02-01T16:53:37.386Z",{"title":4406,"slug":4407,"articleIntro":4408,"category":4409},"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. Cet article vous guide à travers les étapes pour effectuer un rapprochement bancaire.",[4410],{"metadata":4411,"sys":4414,"fields":4421},{"tags":4412,"concepts":4413},[],[],{"space":4415,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":4417,"publishedVersion":22,"revision":1118,"contentType":4419,"locale":28},{"sys":4416},{"type":12,"linkType":13,"id":14},{"sys":4418},{"id":20,"type":12,"linkType":21},{"sys":4420},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":4422,"mainTitle":4423,"subtitle":1149,"heroImage":4442,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":4424,"content":4425,"nodeType":76},{},[4426,4436],{"data":4427,"content":4428,"nodeType":1142},{},[4429,4432],{"data":4430,"marks":4431,"value":1137,"nodeType":84},{},[],{"data":4433,"marks":4434,"value":502,"nodeType":84},{},[4435],{"type":100},{"data":4437,"content":4438,"nodeType":89},{},[4439],{"data":4440,"marks":4441,"value":65,"nodeType":84},{},[],{"metadata":4443,"sys":4446,"fields":4451},{"tags":4444,"concepts":4445},[],[],{"space":4447,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":4449,"publishedVersion":1161,"revision":23,"locale":28},{"sys":4448},{"type":12,"linkType":13,"id":14},{"sys":4450},{"id":20,"type":12,"linkType":21},{"title":1163,"file":4452},{"url":1165,"details":4453,"fileName":1170,"contentType":73},{"size":1167,"image":4454},{"width":1169,"height":1169},{"sys":4456,"fields":4459},{"id":4457,"createdAt":4458},"JGrh9v8XCpjDOBI8mRdMB","2023-08-09T13:52:55.021Z",{"title":4460,"slug":4461,"articleIntro":-1,"category":4462},"Délai de paiement fournisseur ce qu’il faut savoir","delai-de-paiement-fournisseur-ce-quil-faut-savoir",[4463],{"metadata":4464,"sys":4467,"fields":4474},{"tags":4465,"concepts":4466},[],[],{"space":4468,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":4470,"publishedVersion":22,"revision":1118,"contentType":4472,"locale":28},{"sys":4469},{"type":12,"linkType":13,"id":14},{"sys":4471},{"id":20,"type":12,"linkType":21},{"sys":4473},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":4475,"mainTitle":4476,"subtitle":1149,"heroImage":4495,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":4477,"content":4478,"nodeType":76},{},[4479,4489],{"data":4480,"content":4481,"nodeType":1142},{},[4482,4485],{"data":4483,"marks":4484,"value":1137,"nodeType":84},{},[],{"data":4486,"marks":4487,"value":502,"nodeType":84},{},[4488],{"type":100},{"data":4490,"content":4491,"nodeType":89},{},[4492],{"data":4493,"marks":4494,"value":65,"nodeType":84},{},[],{"metadata":4496,"sys":4499,"fields":4504},{"tags":4497,"concepts":4498},[],[],{"space":4500,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":4502,"publishedVersion":1161,"revision":23,"locale":28},{"sys":4501},{"type":12,"linkType":13,"id":14},{"sys":4503},{"id":20,"type":12,"linkType":21},{"title":1163,"file":4505},{"url":1165,"details":4506,"fileName":1170,"contentType":73},{"size":1167,"image":4507},{"width":1169,"height":1169},{"sys":4509,"fields":4512},{"id":4510,"createdAt":4511},"2JFRxAXN1FoFCYe6vKuQ3Y","2024-05-29T12:49:26.389Z",{"title":4513,"slug":4514,"articleIntro":4515,"category":4516},"Comment bien tenir sa comptabilité quand on est architecte ?","comment-bien-tenir-sa-comptabilite-quand-on-est-architecte","Les architectes, comme tout professionnel, sont soumis à des obligations comptables spécifiques. Ces dernières varient selon la nature de leur entreprise et leur régime fiscal. Un expert comptable peut être d'une aide précieuse pour naviguer dans ce domaine complexe. Que l'on parle des honoraires, de l'immobilisation en charge ou de la gestion de la TVA, ces obligations sont essentielles à la bonne gestion de leur activité. Comprendre ces règles, c'est assurer la pérennité de leur agence d'architecture.",[4517],{"metadata":4518,"sys":4521,"fields":4528},{"tags":4519,"concepts":4520},[],[],{"space":4522,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":4524,"publishedVersion":22,"revision":1118,"contentType":4526,"locale":28},{"sys":4523},{"type":12,"linkType":13,"id":14},{"sys":4525},{"id":20,"type":12,"linkType":21},{"sys":4527},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":4529,"mainTitle":4530,"subtitle":1149,"heroImage":4549,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":4531,"content":4532,"nodeType":76},{},[4533,4543],{"data":4534,"content":4535,"nodeType":1142},{},[4536,4539],{"data":4537,"marks":4538,"value":1137,"nodeType":84},{},[],{"data":4540,"marks":4541,"value":502,"nodeType":84},{},[4542],{"type":100},{"data":4544,"content":4545,"nodeType":89},{},[4546],{"data":4547,"marks":4548,"value":65,"nodeType":84},{},[],{"metadata":4550,"sys":4553,"fields":4558},{"tags":4551,"concepts":4552},[],[],{"space":4554,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":4556,"publishedVersion":1161,"revision":23,"locale":28},{"sys":4555},{"type":12,"linkType":13,"id":14},{"sys":4557},{"id":20,"type":12,"linkType":21},{"title":1163,"file":4559},{"url":1165,"details":4560,"fileName":1170,"contentType":73},{"size":1167,"image":4561},{"width":1169,"height":1169},{"sys":4563,"fields":4566},{"id":4564,"createdAt":4565},"6Cip1wXhvzG2mCKNvKciKi","2024-02-01T16:03:37.720Z",{"title":4567,"slug":4568,"articleIntro":4569,"category":4570},"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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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.",[4678],{"metadata":4679,"sys":4682,"fields":4689},{"tags":4680,"concepts":4681},[],[],{"space":4683,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":4685,"publishedVersion":22,"revision":1118,"contentType":4687,"locale":28},{"sys":4684},{"type":12,"linkType":13,"id":14},{"sys":4686},{"id":20,"type":12,"linkType":21},{"sys":4688},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":4690,"mainTitle":4691,"subtitle":1149,"heroImage":4710,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":4692,"content":4693,"nodeType":76},{},[4694,4704],{"data":4695,"content":4696,"nodeType":1142},{},[4697,4700],{"data":4698,"marks":4699,"value":1137,"nodeType":84},{},[],{"data":4701,"marks":4702,"value":502,"nodeType":84},{},[4703],{"type":100},{"data":4705,"content":4706,"nodeType":89},{},[4707],{"data":4708,"marks":4709,"value":65,"nodeType":84},{},[],{"metadata":4711,"sys":4714,"fields":4719},{"tags":4712,"concepts":4713},[],[],{"space":4715,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":4717,"publishedVersion":1161,"revision":23,"locale":28},{"sys":4716},{"type":12,"linkType":13,"id":14},{"sys":4718},{"id":20,"type":12,"linkType":21},{"title":1163,"file":4720},{"url":1165,"details":4721,"fileName":1170,"contentType":73},{"size":1167,"image":4722},{"width":1169,"height":1169},{"sys":4724,"fields":4727},{"id":4725,"createdAt":4726},"1tT9l67QgwK6sN2dNqgWX2","2025-03-04T10:46:22.962Z",{"title":4728,"slug":4729,"articleIntro":4730,"category":4731},"Comment fonctionne l'amortissement en comptabilité ?","amortissement","L'amortissement comptable est un élément clé pour comprendre la gestion financière de votre entreprise. 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. Dans cet article, nous allons explorer en détail la définition de l'amortissement, les différents types de biens concernés, les durées d'amortissement ainsi que les méthodes de calcul à appliquer.",[4732],{"metadata":4733,"sys":4736,"fields":4743},{"tags":4734,"concepts":4735},[],[],{"space":4737,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":4739,"publishedVersion":22,"revision":1118,"contentType":4741,"locale":28},{"sys":4738},{"type":12,"linkType":13,"id":14},{"sys":4740},{"id":20,"type":12,"linkType":21},{"sys":4742},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":4744,"mainTitle":4745,"subtitle":1149,"heroImage":4764,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":4746,"content":4747,"nodeType":76},{},[4748,4758],{"data":4749,"content":4750,"nodeType":1142},{},[4751,4754],{"data":4752,"marks":4753,"value":1137,"nodeType":84},{},[],{"data":4755,"marks":4756,"value":502,"nodeType":84},{},[4757],{"type":100},{"data":4759,"content":4760,"nodeType":89},{},[4761],{"data":4762,"marks":4763,"value":65,"nodeType":84},{},[],{"metadata":4765,"sys":4768,"fields":4773},{"tags":4766,"concepts":4767},[],[],{"space":4769,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":4771,"publishedVersion":1161,"revision":23,"locale":28},{"sys":4770},{"type":12,"linkType":13,"id":14},{"sys":4772},{"id":20,"type":12,"linkType":21},{"title":1163,"file":4774},{"url":1165,"details":4775,"fileName":1170,"contentType":73},{"size":1167,"image":4776},{"width":1169,"height":1169},{"sys":4778,"fields":4781},{"id":4779,"createdAt":4780},"1z3AOqP0kO3xw4KhWQCwJ9","2021-10-18T12:49:00.023Z",{"title":4782,"slug":4783,"articleIntro":4784,"category":4785},"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. Découvrez comment améliorer la rentabilité de votre restaurant avec des conseils pratiques et des stratégies éprouvées.",[4786],{"metadata":4787,"sys":4790,"fields":4797},{"tags":4788,"concepts":4789},[],[],{"space":4791,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":4793,"publishedVersion":22,"revision":1118,"contentType":4795,"locale":28},{"sys":4792},{"type":12,"linkType":13,"id":14},{"sys":4794},{"id":20,"type":12,"linkType":21},{"sys":4796},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":4798,"mainTitle":4799,"subtitle":1149,"heroImage":4818,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":4800,"content":4801,"nodeType":76},{},[4802,4812],{"data":4803,"content":4804,"nodeType":1142},{},[4805,4808],{"data":4806,"marks":4807,"value":1137,"nodeType":84},{},[],{"data":4809,"marks":4810,"value":502,"nodeType":84},{},[4811],{"type":100},{"data":4813,"content":4814,"nodeType":89},{},[4815],{"data":4816,"marks":4817,"value":65,"nodeType":84},{},[],{"metadata":4819,"sys":4822,"fields":4827},{"tags":4820,"concepts":4821},[],[],{"space":4823,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":4825,"publishedVersion":1161,"revision":23,"locale":28},{"sys":4824},{"type":12,"linkType":13,"id":14},{"sys":4826},{"id":20,"type":12,"linkType":21},{"title":1163,"file":4828},{"url":1165,"details":4829,"fileName":1170,"contentType":73},{"size":1167,"image":4830},{"width":1169,"height":1169},{"sys":4832,"fields":4835},{"id":4833,"createdAt":4834},"3AQ1bWeo8E2ITvlMJOQOYC","2024-07-08T15:31:17.634Z",{"title":4836,"slug":4837,"articleIntro":4838,"category":4839},"Les 5 meilleurs logiciels d'automatisation de la saisie comptable","les-5-meilleurs-logiciels-dautomatisation-de-la-saisie-comptable","Découvrez le top 5 des logiciels incontournables pour l'automatisation de la saisie comptable. 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. L'automatisation comptable n'a jamais été aussi accessible.",[4840],{"metadata":4841,"sys":4844,"fields":4851},{"tags":4842,"concepts":4843},[],[],{"space":4845,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":4847,"publishedVersion":22,"revision":1118,"contentType":4849,"locale":28},{"sys":4846},{"type":12,"linkType":13,"id":14},{"sys":4848},{"id":20,"type":12,"linkType":21},{"sys":4850},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":4852,"mainTitle":4853,"subtitle":1149,"heroImage":4872,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":4854,"content":4855,"nodeType":76},{},[4856,4866],{"data":4857,"content":4858,"nodeType":1142},{},[4859,4862],{"data":4860,"marks":4861,"value":1137,"nodeType":84},{},[],{"data":4863,"marks":4864,"value":502,"nodeType":84},{},[4865],{"type":100},{"data":4867,"content":4868,"nodeType":89},{},[4869],{"data":4870,"marks":4871,"value":65,"nodeType":84},{},[],{"metadata":4873,"sys":4876,"fields":4881},{"tags":4874,"concepts":4875},[],[],{"space":4877,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":4879,"publishedVersion":1161,"revision":23,"locale":28},{"sys":4878},{"type":12,"linkType":13,"id":14},{"sys":4880},{"id":20,"type":12,"linkType":21},{"title":1163,"file":4882},{"url":1165,"details":4883,"fileName":1170,"contentType":73},{"size":1167,"image":4884},{"width":1169,"height":1169},{"sys":4886,"fields":4889},{"id":4887,"createdAt":4888},"GIZaM83QRuJrHnjieMc3S","2024-02-19T14:30:17.011Z",{"title":4890,"slug":4891,"articleIntro":4892,"category":4893},"Comment gérer ses sous comptes en comptabilité ?","comment-gerer-ses-sous-comptes-en-comptabilite","La gestion des sous-comptes en comptabilité est une tâche essentielle qui demande une certaine rigueur. Ces sous-comptes, dérivés d'une catégorie comptable parente, permettent un enregistrement plus précis des opérations comptables. Ils s'intègrent dans un plan comptable, respectent une classe comptable spécifique et peuvent être personnalisés en fonction des besoins. Par exemple, un sous-compte peut être utilisé pour comptabiliser des honoraires juridiques ou les recettes d'un restaurant.",[4894],{"metadata":4895,"sys":4898,"fields":4905},{"tags":4896,"concepts":4897},[],[],{"space":4899,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":4901,"publishedVersion":22,"revision":1118,"contentType":4903,"locale":28},{"sys":4900},{"type":12,"linkType":13,"id":14},{"sys":4902},{"id":20,"type":12,"linkType":21},{"sys":4904},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":4906,"mainTitle":4907,"subtitle":1149,"heroImage":4926,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":4908,"content":4909,"nodeType":76},{},[4910,4920],{"data":4911,"content":4912,"nodeType":1142},{},[4913,4916],{"data":4914,"marks":4915,"value":1137,"nodeType":84},{},[],{"data":4917,"marks":4918,"value":502,"nodeType":84},{},[4919],{"type":100},{"data":4921,"content":4922,"nodeType":89},{},[4923],{"data":4924,"marks":4925,"value":65,"nodeType":84},{},[],{"metadata":4927,"sys":4930,"fields":4935},{"tags":4928,"concepts":4929},[],[],{"space":4931,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":4933,"publishedVersion":1161,"revision":23,"locale":28},{"sys":4932},{"type":12,"linkType":13,"id":14},{"sys":4934},{"id":20,"type":12,"linkType":21},{"title":1163,"file":4936},{"url":1165,"details":4937,"fileName":1170,"contentType":73},{"size":1167,"image":4938},{"width":1169,"height":1169},{"sys":4940,"fields":4943},{"id":4941,"createdAt":4942},"6UNTz2Tknf7yNl1hCIc77V","2024-02-19T15:42:37.377Z",{"title":4944,"slug":4945,"articleIntro":4946,"category":4947},"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 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: 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",[5108],{"metadata":5109,"sys":5112,"fields":5119},{"tags":5110,"concepts":5111},[],[],{"space":5113,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":5115,"publishedVersion":22,"revision":1118,"contentType":5117,"locale":28},{"sys":5114},{"type":12,"linkType":13,"id":14},{"sys":5116},{"id":20,"type":12,"linkType":21},{"sys":5118},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":5120,"mainTitle":5121,"subtitle":1149,"heroImage":5140,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":5122,"content":5123,"nodeType":76},{},[5124,5134],{"data":5125,"content":5126,"nodeType":1142},{},[5127,5130],{"data":5128,"marks":5129,"value":1137,"nodeType":84},{},[],{"data":5131,"marks":5132,"value":502,"nodeType":84},{},[5133],{"type":100},{"data":5135,"content":5136,"nodeType":89},{},[5137],{"data":5138,"marks":5139,"value":65,"nodeType":84},{},[],{"metadata":5141,"sys":5144,"fields":5149},{"tags":5142,"concepts":5143},[],[],{"space":5145,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":5147,"publishedVersion":1161,"revision":23,"locale":28},{"sys":5146},{"type":12,"linkType":13,"id":14},{"sys":5148},{"id":20,"type":12,"linkType":21},{"title":1163,"file":5150},{"url":1165,"details":5151,"fileName":1170,"contentType":73},{"size":1167,"image":5152},{"width":1169,"height":1169},{"sys":5154,"fields":5157},{"id":5155,"createdAt":5156},"6H69Pz7xTeP6mF0QG7g5W2","2024-07-17T14:34:16.336Z",{"title":5158,"slug":5159,"articleIntro":5160,"category":5161},"Que sont les opérations diverses en comptabilité ?","que-sont-les-operations-diverses-en-comptabilite","Plongez dans l'univers de la comptabilité avec notre guide pratique sur le journal des opérations diverses (OD). Découvrez le rôle crucial joué par ce journal auxiliaire, qui enregistre les opérations non liées aux achats, ventes ou trésorerie. Que vous cherchiez à comprendre les OD de paie, la régularisation ou la manière de réaliser une OD, notre guide vous donne les clés pour y parvenir",[5162],{"metadata":5163,"sys":5166,"fields":5173},{"tags":5164,"concepts":5165},[],[],{"space":5167,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":5169,"publishedVersion":22,"revision":1118,"contentType":5171,"locale":28},{"sys":5168},{"type":12,"linkType":13,"id":14},{"sys":5170},{"id":20,"type":12,"linkType":21},{"sys":5172},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":5174,"mainTitle":5175,"subtitle":1149,"heroImage":5194,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":5176,"content":5177,"nodeType":76},{},[5178,5188],{"data":5179,"content":5180,"nodeType":1142},{},[5181,5184],{"data":5182,"marks":5183,"value":1137,"nodeType":84},{},[],{"data":5185,"marks":5186,"value":502,"nodeType":84},{},[5187],{"type":100},{"data":5189,"content":5190,"nodeType":89},{},[5191],{"data":5192,"marks":5193,"value":65,"nodeType":84},{},[],{"metadata":5195,"sys":5198,"fields":5203},{"tags":5196,"concepts":5197},[],[],{"space":5199,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":5201,"publishedVersion":1161,"revision":23,"locale":28},{"sys":5200},{"type":12,"linkType":13,"id":14},{"sys":5202},{"id":20,"type":12,"linkType":21},{"title":1163,"file":5204},{"url":1165,"details":5205,"fileName":1170,"contentType":73},{"size":1167,"image":5206},{"width":1169,"height":1169},{"sys":5208,"fields":5211},{"id":5209,"createdAt":5210},"6dX1tX8ENpJkGgwhHsa1K2","2024-04-29T15:44:34.473Z",{"title":5212,"slug":5213,"articleIntro":5214,"category":5215},"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. 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Dans cet article, nous explorerons différentes stratégies efficaces pour augmenter la marge restauration, tout en maintenant la satisfaction client. De l'amélioration du menu à l'optimisation de l'espace, en passant par la réduction du gaspillage alimentaire, les conseils que vous trouverez ici vous aideront à maximiser vos profits. Comprendre ces éléments clés vous permettra de naviguer dans le secteur de la restauration avec confiance et succès.",[5270],{"metadata":5271,"sys":5274,"fields":5281},{"tags":5272,"concepts":5273},[],[],{"space":5275,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":5277,"publishedVersion":22,"revision":1118,"contentType":5279,"locale":28},{"sys":5276},{"type":12,"linkType":13,"id":14},{"sys":5278},{"id":20,"type":12,"linkType":21},{"sys":5280},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":5282,"mainTitle":5283,"subtitle":1149,"heroImage":5302,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":5284,"content":5285,"nodeType":76},{},[5286,5296],{"data":5287,"content":5288,"nodeType":1142},{},[5289,5292],{"data":5290,"marks":5291,"value":1137,"nodeType":84},{},[],{"data":5293,"marks":5294,"value":502,"nodeType":84},{},[5295],{"type":100},{"data":5297,"content":5298,"nodeType":89},{},[5299],{"data":5300,"marks":5301,"value":65,"nodeType":84},{},[],{"metadata":5303,"sys":5306,"fields":5311},{"tags":5304,"concepts":5305},[],[],{"space":5307,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":5309,"publishedVersion":1161,"revision":23,"locale":28},{"sys":5308},{"type":12,"linkType":13,"id":14},{"sys":5310},{"id":20,"type":12,"linkType":21},{"title":1163,"file":5312},{"url":1165,"details":5313,"fileName":1170,"contentType":73},{"size":1167,"image":5314},{"width":1169,"height":1169},{"sys":5316,"fields":5319},{"id":5317,"createdAt":5318},"56chtVsuycwdsdv1OHN2X3","2024-02-14T12:45:27.223Z",{"title":5320,"slug":5321,"articleIntro":5322,"category":5323},"Compte de résultat :  définition, structure et exemple","compte-de-resultat-structure-et-exemple","Le compte de résultat est un document comptable qui permet d’analyser la performance financière d’une entreprise en comparant ses produits et ses charges sur une période donnée. 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. ",[5324],{"metadata":5325,"sys":5328,"fields":5335},{"tags":5326,"concepts":5327},[],[],{"space":5329,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":5331,"publishedVersion":22,"revision":1118,"contentType":5333,"locale":28},{"sys":5330},{"type":12,"linkType":13,"id":14},{"sys":5332},{"id":20,"type":12,"linkType":21},{"sys":5334},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":5336,"mainTitle":5337,"subtitle":1149,"heroImage":5356,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":5338,"content":5339,"nodeType":76},{},[5340,5350],{"data":5341,"content":5342,"nodeType":1142},{},[5343,5346],{"data":5344,"marks":5345,"value":1137,"nodeType":84},{},[],{"data":5347,"marks":5348,"value":502,"nodeType":84},{},[5349],{"type":100},{"data":5351,"content":5352,"nodeType":89},{},[5353],{"data":5354,"marks":5355,"value":65,"nodeType":84},{},[],{"metadata":5357,"sys":5360,"fields":5365},{"tags":5358,"concepts":5359},[],[],{"space":5361,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":5363,"publishedVersion":1161,"revision":23,"locale":28},{"sys":5362},{"type":12,"linkType":13,"id":14},{"sys":5364},{"id":20,"type":12,"linkType":21},{"title":1163,"file":5366},{"url":1165,"details":5367,"fileName":1170,"contentType":73},{"size":1167,"image":5368},{"width":1169,"height":1169},{"sys":5370,"fields":5373},{"id":5371,"createdAt":5372},"4Iv6Uje8tKFKSDUAgDpb3F","2024-07-15T09:25:19.443Z",{"title":5374,"slug":5375,"articleIntro":5376,"category":5377},"Quel logiciel de comptabilité choisir pour une PME ?","logiciel-comptabilite-pme-optimisez-votre-gestion-comptable","Un logiciel de comptabilité pour PME est essentiel pour optimiser votre gestion comptable. Dans cet article, nous allons explorer les meilleures solutions adaptées aux besoins spécifiques des petites et moyennes entreprises. Que vous recherchiez une interface intuitive pour la saisie des opérations, des fonctionnalités de facturation automatisées ou des outils d'analyse financière, notre comparatif vous aidera à choisir le logiciel le plus en adéquation avec vos exigences. Découvrez comment ces outils peuvent non seulement faciliter la conformité légale, mais aussi fournir une vision claire de la santé financière de votre entreprise.",[5378],{"metadata":5379,"sys":5382,"fields":5389},{"tags":5380,"concepts":5381},[],[],{"space":5383,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":5385,"publishedVersion":22,"revision":1118,"contentType":5387,"locale":28},{"sys":5384},{"type":12,"linkType":13,"id":14},{"sys":5386},{"id":20,"type":12,"linkType":21},{"sys":5388},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":5390,"mainTitle":5391,"subtitle":1149,"heroImage":5410,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":5392,"content":5393,"nodeType":76},{},[5394,5404],{"data":5395,"content":5396,"nodeType":1142},{},[5397,5400],{"data":5398,"marks":5399,"value":1137,"nodeType":84},{},[],{"data":5401,"marks":5402,"value":502,"nodeType":84},{},[5403],{"type":100},{"data":5405,"content":5406,"nodeType":89},{},[5407],{"data":5408,"marks":5409,"value":65,"nodeType":84},{},[],{"metadata":5411,"sys":5414,"fields":5419},{"tags":5412,"concepts":5413},[],[],{"space":5415,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":5417,"publishedVersion":1161,"revision":23,"locale":28},{"sys":5416},{"type":12,"linkType":13,"id":14},{"sys":5418},{"id":20,"type":12,"linkType":21},{"title":1163,"file":5420},{"url":1165,"details":5421,"fileName":1170,"contentType":73},{"size":1167,"image":5422},{"width":1169,"height":1169},{"sys":5424,"fields":5427},{"id":5425,"createdAt":5426},"3INHt1h3hyvLWCr4gGXOMc","2021-09-01T09:00:11.785Z",{"title":5428,"slug":5429,"articleIntro":-1,"category":5430},"Heures supplémentaires en restauration : quid de leur rémunération ?","heures-supplementaires-en-restauration-quid-de-leur-remuneration",[5431],{"metadata":5432,"sys":5435,"fields":5442},{"tags":5433,"concepts":5434},[],[],{"space":5436,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":5438,"publishedVersion":22,"revision":1118,"contentType":5440,"locale":28},{"sys":5437},{"type":12,"linkType":13,"id":14},{"sys":5439},{"id":20,"type":12,"linkType":21},{"sys":5441},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":5443,"mainTitle":5444,"subtitle":1149,"heroImage":5463,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":5445,"content":5446,"nodeType":76},{},[5447,5457],{"data":5448,"content":5449,"nodeType":1142},{},[5450,5453],{"data":5451,"marks":5452,"value":1137,"nodeType":84},{},[],{"data":5454,"marks":5455,"value":502,"nodeType":84},{},[5456],{"type":100},{"data":5458,"content":5459,"nodeType":89},{},[5460],{"data":5461,"marks":5462,"value":65,"nodeType":84},{},[],{"metadata":5464,"sys":5467,"fields":5472},{"tags":5465,"concepts":5466},[],[],{"space":5468,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":5470,"publishedVersion":1161,"revision":23,"locale":28},{"sys":5469},{"type":12,"linkType":13,"id":14},{"sys":5471},{"id":20,"type":12,"linkType":21},{"title":1163,"file":5473},{"url":1165,"details":5474,"fileName":1170,"contentType":73},{"size":1167,"image":5475},{"width":1169,"height":1169},{"sys":5477,"fields":5480},{"id":5478,"createdAt":5479},"e3kJktPULzoAS1k7ezg5D","2024-02-19T10:27:22.765Z",{"title":5481,"slug":5482,"articleIntro":5483,"category":5484},"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. 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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.",[5539],{"metadata":5540,"sys":5543,"fields":5550},{"tags":5541,"concepts":5542},[],[],{"space":5544,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":5546,"publishedVersion":22,"revision":1118,"contentType":5548,"locale":28},{"sys":5545},{"type":12,"linkType":13,"id":14},{"sys":5547},{"id":20,"type":12,"linkType":21},{"sys":5549},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":5551,"mainTitle":5552,"subtitle":1149,"heroImage":5571,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":5553,"content":5554,"nodeType":76},{},[5555,5565],{"data":5556,"content":5557,"nodeType":1142},{},[5558,5561],{"data":5559,"marks":5560,"value":1137,"nodeType":84},{},[],{"data":5562,"marks":5563,"value":502,"nodeType":84},{},[5564],{"type":100},{"data":5566,"content":5567,"nodeType":89},{},[5568],{"data":5569,"marks":5570,"value":65,"nodeType":84},{},[],{"metadata":5572,"sys":5575,"fields":5580},{"tags":5573,"concepts":5574},[],[],{"space":5576,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":5578,"publishedVersion":1161,"revision":23,"locale":28},{"sys":5577},{"type":12,"linkType":13,"id":14},{"sys":5579},{"id":20,"type":12,"linkType":21},{"title":1163,"file":5581},{"url":1165,"details":5582,"fileName":1170,"contentType":73},{"size":1167,"image":5583},{"width":1169,"height":1169},{"sys":5585,"fields":5588},{"id":5586,"createdAt":5587},"2DZ5qvVMmnQq5hriN2WFip","2023-09-06T14:20:52.808Z",{"title":5589,"slug":5590,"articleIntro":-1,"category":5591},"La comptabilité des SCI : tout ce que vous devez savoir","comptabilite-sci",[5592],{"metadata":5593,"sys":5596,"fields":5603},{"tags":5594,"concepts":5595},[],[],{"space":5597,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":5599,"publishedVersion":22,"revision":1118,"contentType":5601,"locale":28},{"sys":5598},{"type":12,"linkType":13,"id":14},{"sys":5600},{"id":20,"type":12,"linkType":21},{"sys":5602},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":5604,"mainTitle":5605,"subtitle":1149,"heroImage":5624,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":5606,"content":5607,"nodeType":76},{},[5608,5618],{"data":5609,"content":5610,"nodeType":1142},{},[5611,5614],{"data":5612,"marks":5613,"value":1137,"nodeType":84},{},[],{"data":5615,"marks":5616,"value":502,"nodeType":84},{},[5617],{"type":100},{"data":5619,"content":5620,"nodeType":89},{},[5621],{"data":5622,"marks":5623,"value":65,"nodeType":84},{},[],{"metadata":5625,"sys":5628,"fields":5633},{"tags":5626,"concepts":5627},[],[],{"space":5629,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":5631,"publishedVersion":1161,"revision":23,"locale":28},{"sys":5630},{"type":12,"linkType":13,"id":14},{"sys":5632},{"id":20,"type":12,"linkType":21},{"title":1163,"file":5634},{"url":1165,"details":5635,"fileName":1170,"contentType":73},{"size":1167,"image":5636},{"width":1169,"height":1169},{"sys":5638,"fields":5641},{"id":5639,"createdAt":5640},"40YY8RR0k1SQ7Qu1pBkVQp","2024-05-29T13:09:43.489Z",{"title":5642,"slug":5643,"articleIntro":5644,"category":5645},"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. C'est une étape essentielle pour la bonne gestion de votre activité.",[5646],{"metadata":5647,"sys":5650,"fields":5657},{"tags":5648,"concepts":5649},[],[],{"space":5651,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":5653,"publishedVersion":22,"revision":1118,"contentType":5655,"locale":28},{"sys":5652},{"type":12,"linkType":13,"id":14},{"sys":5654},{"id":20,"type":12,"linkType":21},{"sys":5656},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":5658,"mainTitle":5659,"subtitle":1149,"heroImage":5678,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":5660,"content":5661,"nodeType":76},{},[5662,5672],{"data":5663,"content":5664,"nodeType":1142},{},[5665,5668],{"data":5666,"marks":5667,"value":1137,"nodeType":84},{},[],{"data":5669,"marks":5670,"value":502,"nodeType":84},{},[5671],{"type":100},{"data":5673,"content":5674,"nodeType":89},{},[5675],{"data":5676,"marks":5677,"value":65,"nodeType":84},{},[],{"metadata":5679,"sys":5682,"fields":5687},{"tags":5680,"concepts":5681},[],[],{"space":5683,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":5685,"publishedVersion":1161,"revision":23,"locale":28},{"sys":5684},{"type":12,"linkType":13,"id":14},{"sys":5686},{"id":20,"type":12,"linkType":21},{"title":1163,"file":5688},{"url":1165,"details":5689,"fileName":1170,"contentType":73},{"size":1167,"image":5690},{"width":1169,"height":1169},{"sys":5692,"fields":5695},{"id":5693,"createdAt":5694},"7jrEFHtMXeqF4RqYmUj8AV","2024-07-02T12:53:30.042Z",{"title":5696,"slug":5697,"articleIntro":5698,"category":5699},"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.",[5700],{"metadata":5701,"sys":5704,"fields":5711},{"tags":5702,"concepts":5703},[],[],{"space":5705,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":5707,"publishedVersion":22,"revision":1118,"contentType":5709,"locale":28},{"sys":5706},{"type":12,"linkType":13,"id":14},{"sys":5708},{"id":20,"type":12,"linkType":21},{"sys":5710},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":5712,"mainTitle":5713,"subtitle":1149,"heroImage":5732,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":5714,"content":5715,"nodeType":76},{},[5716,5726],{"data":5717,"content":5718,"nodeType":1142},{},[5719,5722],{"data":5720,"marks":5721,"value":1137,"nodeType":84},{},[],{"data":5723,"marks":5724,"value":502,"nodeType":84},{},[5725],{"type":100},{"data":5727,"content":5728,"nodeType":89},{},[5729],{"data":5730,"marks":5731,"value":65,"nodeType":84},{},[],{"metadata":5733,"sys":5736,"fields":5741},{"tags":5734,"concepts":5735},[],[],{"space":5737,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":5739,"publishedVersion":1161,"revision":23,"locale":28},{"sys":5738},{"type":12,"linkType":13,"id":14},{"sys":5740},{"id":20,"type":12,"linkType":21},{"title":1163,"file":5742},{"url":1165,"details":5743,"fileName":1170,"contentType":73},{"size":1167,"image":5744},{"width":1169,"height":1169},{"sys":5746,"fields":5749},{"id":5747,"createdAt":5748},"cvlHTXZGJNdyEqaEkjR0j","2020-10-15T08:00:43.325Z",{"title":5750,"slug":5751,"articleIntro":-1,"category":5752},"Comment comptabiliser la taxe de séjour ?","comptabiliser-taxe-sejour",[5753],{"metadata":5754,"sys":5757,"fields":5764},{"tags":5755,"concepts":5756},[],[],{"space":5758,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":5760,"publishedVersion":22,"revision":1118,"contentType":5762,"locale":28},{"sys":5759},{"type":12,"linkType":13,"id":14},{"sys":5761},{"id":20,"type":12,"linkType":21},{"sys":5763},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":5765,"mainTitle":5766,"subtitle":1149,"heroImage":5785,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":5767,"content":5768,"nodeType":76},{},[5769,5779],{"data":5770,"content":5771,"nodeType":1142},{},[5772,5775],{"data":5773,"marks":5774,"value":1137,"nodeType":84},{},[],{"data":5776,"marks":5777,"value":502,"nodeType":84},{},[5778],{"type":100},{"data":5780,"content":5781,"nodeType":89},{},[5782],{"data":5783,"marks":5784,"value":65,"nodeType":84},{},[],{"metadata":5786,"sys":5789,"fields":5794},{"tags":5787,"concepts":5788},[],[],{"space":5790,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":5792,"publishedVersion":1161,"revision":23,"locale":28},{"sys":5791},{"type":12,"linkType":13,"id":14},{"sys":5793},{"id":20,"type":12,"linkType":21},{"title":1163,"file":5795},{"url":1165,"details":5796,"fileName":1170,"contentType":73},{"size":1167,"image":5797},{"width":1169,"height":1169},{"sys":5799,"fields":5802},{"id":5800,"createdAt":5801},"2LnfgAo8L4PLsawxfPZhwB","2020-06-04T14:26:32.676Z",{"title":5803,"slug":5804,"articleIntro":5805,"category":5806},"Comment choisir le meilleur expert-comptable pour son e-commerce ?","comptabilite-e-commerce","Choisir un expert-comptable pour votre e-commerce est une décision cruciale qui peut grandement influencer la gestion de votre entreprise. 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 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enregistrer les tickets restaurant en 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traiter sa TVA sur l’alcool quand on est restaurateur 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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.",[5967],{"metadata":5968,"sys":5971,"fields":5978},{"tags":5969,"concepts":5970},[],[],{"space":5972,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":5974,"publishedVersion":22,"revision":1118,"contentType":5976,"locale":28},{"sys":5973},{"type":12,"linkType":13,"id":14},{"sys":5975},{"id":20,"type":12,"linkType":21},{"sys":5977},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":5979,"mainTitle":5980,"subtitle":1149,"heroImage":5999,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":5981,"content":5982,"nodeType":76},{},[5983,5993],{"data":5984,"content":5985,"nodeType":1142},{},[5986,5989],{"data":5987,"marks":5988,"value":1137,"nodeType":84},{},[],{"data":5990,"marks":5991,"value":502,"nodeType":84},{},[5992],{"type":100},{"data":5994,"content":5995,"nodeType":89},{},[5996],{"data":5997,"marks":5998,"value":65,"nodeType":84},{},[],{"metadata":6000,"sys":6003,"fields":6008},{"tags":6001,"concepts":6002},[],[],{"space":6004,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":6006,"publishedVersion":1161,"revision":23,"locale":28},{"sys":6005},{"type":12,"linkType":13,"id":14},{"sys":6007},{"id":20,"type":12,"linkType":21},{"title":1163,"file":6009},{"url":1165,"details":6010,"fileName":1170,"contentType":73},{"size":1167,"image":6011},{"width":1169,"height":1169},{"sys":6013,"fields":6016},{"id":6014,"createdAt":6015},"23F2YRrxZfxHYMobLfod5p","2024-02-19T14:13:45.443Z",{"title":6017,"slug":6018,"articleIntro":6019,"category":6020},"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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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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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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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. 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Il permet de comparer le solde du compte bancaire avec les mouvements enregistrés en comptabilité, afin d'identifier et de corriger d'éventuelles anomalies. Ce guide détaillé explore les étapes nécessaires pour effectuer un état de rapprochement bancaire, les documents requis, ainsi que les avantages d'une telle pratique pour une gestion financière saine. 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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 ? 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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 ?",[6557],{"metadata":6558,"sys":6561,"fields":6568},{"tags":6559,"concepts":6560},[],[],{"space":6562,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":6564,"publishedVersion":22,"revision":1118,"contentType":6566,"locale":28},{"sys":6563},{"type":12,"linkType":13,"id":14},{"sys":6565},{"id":20,"type":12,"linkType":21},{"sys":6567},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":6569,"mainTitle":6570,"subtitle":1149,"heroImage":6589,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":6571,"content":6572,"nodeType":76},{},[6573,6583],{"data":6574,"content":6575,"nodeType":1142},{},[6576,6579],{"data":6577,"marks":6578,"value":1137,"nodeType":84},{},[],{"data":6580,"marks":6581,"value":502,"nodeType":84},{},[6582],{"type":100},{"data":6584,"content":6585,"nodeType":89},{},[6586],{"data":6587,"marks":6588,"value":65,"nodeType":84},{},[],{"metadata":6590,"sys":6593,"fields":6598},{"tags":6591,"concepts":6592},[],[],{"space":6594,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":6596,"publishedVersion":1161,"revision":23,"locale":28},{"sys":6595},{"type":12,"linkType":13,"id":14},{"sys":6597},{"id":20,"type":12,"linkType":21},{"title":1163,"file":6599},{"url":1165,"details":6600,"fileName":1170,"contentType":73},{"size":1167,"image":6601},{"width":1169,"height":1169},{"sys":6603,"fields":6606},{"id":6604,"createdAt":6605},"3Vo9z4tR77WNtEjxCnNpFK","2022-03-31T14:19:31.661Z",{"title":6607,"slug":6608,"articleIntro":6609,"category":6610},"Stockage et rotation des stocks : comment calculer une durée moyenne ?","stockage-alimentaire","Certaines activités professionnelles nécessitent d’avoir constamment à disposition des stocks de marchandises. C’est le cas notamment des commerces de restauration alimentaire. Ces stocks doivent faire l’objet d’une attention soutenue, de manière à mieux comprendre où se situe la rentabilité de l’activité. 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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. 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Vous avez sûrement entendu parler de la TVA intracommunautaire. Pour éviter les erreurs et rester en règle, il est essentiel de comprendre comment fonctionne cette taxe, dans quels cas elle s’applique et surtout comment obtenir, utiliser ou vérifier un numéro de TVA intracommunautaire. On vous guide pas à pas.",[6719],{"metadata":6720,"sys":6723,"fields":6730},{"tags":6721,"concepts":6722},[],[],{"space":6724,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":6726,"publishedVersion":22,"revision":1118,"contentType":6728,"locale":28},{"sys":6725},{"type":12,"linkType":13,"id":14},{"sys":6727},{"id":20,"type":12,"linkType":21},{"sys":6729},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":6731,"mainTitle":6732,"subtitle":1149,"heroImage":6751,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":6733,"content":6734,"nodeType":76},{},[6735,6745],{"data":6736,"content":6737,"nodeType":1142},{},[6738,6741],{"data":6739,"marks":6740,"value":1137,"nodeType":84},{},[],{"data":6742,"marks":6743,"value":502,"nodeType":84},{},[6744],{"type":100},{"data":6746,"content":6747,"nodeType":89},{},[6748],{"data":6749,"marks":6750,"value":65,"nodeType":84},{},[],{"metadata":6752,"sys":6755,"fields":6760},{"tags":6753,"concepts":6754},[],[],{"space":6756,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":6758,"publishedVersion":1161,"revision":23,"locale":28},{"sys":6757},{"type":12,"linkType":13,"id":14},{"sys":6759},{"id":20,"type":12,"linkType":21},{"title":1163,"file":6761},{"url":1165,"details":6762,"fileName":1170,"contentType":73},{"size":1167,"image":6763},{"width":1169,"height":1169},{"sys":6765,"fields":6768},{"id":6766,"createdAt":6767},"3rfkM2JeeEWUPgVllYENLd","2024-03-24T15:59:44.925Z",{"title":6769,"slug":6770,"articleIntro":6771,"category":6772},"Comment trouver un logiciel de comptabilité simple à utiliser ?","comment-trouver-un-logiciel-de-comptabilite-simple-a-utiliser","La recherche du logiciel de comptabilité parfait peut être un défi, surtout pour les dirigeants de TPE qui requièrent un outil simple et efficace. Il existe une multitude de solutions, payantes ou gratuites, comme Pennylane, Axonaut, Sinao... Certains, comme Excel ou Grisbi, sont même gratuits. Le choix se fera en fonction des besoins spécifiques de votre entreprise: facturation, gestion comptable simplifiée, ou encore prise en main rapide. Nous vous guiderons pour faire le meilleur choix.",[6773],{"metadata":6774,"sys":6777,"fields":6784},{"tags":6775,"concepts":6776},[],[],{"space":6778,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":6780,"publishedVersion":22,"revision":1118,"contentType":6782,"locale":28},{"sys":6779},{"type":12,"linkType":13,"id":14},{"sys":6781},{"id":20,"type":12,"linkType":21},{"sys":6783},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":6785,"mainTitle":6786,"subtitle":1149,"heroImage":6805,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":6787,"content":6788,"nodeType":76},{},[6789,6799],{"data":6790,"content":6791,"nodeType":1142},{},[6792,6795],{"data":6793,"marks":6794,"value":1137,"nodeType":84},{},[],{"data":6796,"marks":6797,"value":502,"nodeType":84},{},[6798],{"type":100},{"data":6800,"content":6801,"nodeType":89},{},[6802],{"data":6803,"marks":6804,"value":65,"nodeType":84},{},[],{"metadata":6806,"sys":6809,"fields":6814},{"tags":6807,"concepts":6808},[],[],{"space":6810,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":6812,"publishedVersion":1161,"revision":23,"locale":28},{"sys":6811},{"type":12,"linkType":13,"id":14},{"sys":6813},{"id":20,"type":12,"linkType":21},{"title":1163,"file":6815},{"url":1165,"details":6816,"fileName":1170,"contentType":73},{"size":1167,"image":6817},{"width":1169,"height":1169},{"sys":6819,"fields":6822},{"id":6820,"createdAt":6821},"7kgdSqKX3JJdBRZ9o8vIul","2024-01-30T15:30:17.022Z",{"title":6823,"slug":6824,"articleIntro":6825,"category":6826},"Qu'est-ce qu'un grand livre comptable ? 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Faisons un zoom sur son rôle, son contenu et comment le lire avec efficacité.",[6827],{"metadata":6828,"sys":6831,"fields":6838},{"tags":6829,"concepts":6830},[],[],{"space":6832,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":6834,"publishedVersion":22,"revision":1118,"contentType":6836,"locale":28},{"sys":6833},{"type":12,"linkType":13,"id":14},{"sys":6835},{"id":20,"type":12,"linkType":21},{"sys":6837},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":6839,"mainTitle":6840,"subtitle":1149,"heroImage":6859,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":6841,"content":6842,"nodeType":76},{},[6843,6853],{"data":6844,"content":6845,"nodeType":1142},{},[6846,6849],{"data":6847,"marks":6848,"value":1137,"nodeType":84},{},[],{"data":6850,"marks":6851,"value":502,"nodeType":84},{},[6852],{"type":100},{"data":6854,"content":6855,"nodeType":89},{},[6856],{"data":6857,"marks":6858,"value":65,"nodeType":84},{},[],{"metadata":6860,"sys":6863,"fields":6868},{"tags":6861,"concepts":6862},[],[],{"space":6864,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":6866,"publishedVersion":1161,"revision":23,"locale":28},{"sys":6865},{"type":12,"linkType":13,"id":14},{"sys":6867},{"id":20,"type":12,"linkType":21},{"title":1163,"file":6869},{"url":1165,"details":6870,"fileName":1170,"contentType":73},{"size":1167,"image":6871},{"width":1169,"height":1169},{"sys":6873,"fields":6876},{"id":6874,"createdAt":6875},"7CWYQ9WrJY4JUBYAZiY1Ff","2025-03-04T10:46:42.434Z",{"title":6877,"slug":6878,"articleIntro":6879,"category":6880},"Comprendre la balance comptable","balance-comptable","Si la balance comptable n’est pas obligatoire en comptabilité, elle reste un outil fondamental pour vérifier l'exactitude des écritures et fournir une vision globale de la situation financière d'une entreprise. Trois formes de balance comptable existent : la balance comptable générale, la balance comptable auxiliaire et la banane comptable âgée. Nous faisons le point.",[6881],{"metadata":6882,"sys":6885,"fields":6892},{"tags":6883,"concepts":6884},[],[],{"space":6886,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":6888,"publishedVersion":22,"revision":1118,"contentType":6890,"locale":28},{"sys":6887},{"type":12,"linkType":13,"id":14},{"sys":6889},{"id":20,"type":12,"linkType":21},{"sys":6891},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":6893,"mainTitle":6894,"subtitle":1149,"heroImage":6913,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":6895,"content":6896,"nodeType":76},{},[6897,6907],{"data":6898,"content":6899,"nodeType":1142},{},[6900,6903],{"data":6901,"marks":6902,"value":1137,"nodeType":84},{},[],{"data":6904,"marks":6905,"value":502,"nodeType":84},{},[6906],{"type":100},{"data":6908,"content":6909,"nodeType":89},{},[6910],{"data":6911,"marks":6912,"value":65,"nodeType":84},{},[],{"metadata":6914,"sys":6917,"fields":6922},{"tags":6915,"concepts":6916},[],[],{"space":6918,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":6920,"publishedVersion":1161,"revision":23,"locale":28},{"sys":6919},{"type":12,"linkType":13,"id":14},{"sys":6921},{"id":20,"type":12,"linkType":21},{"title":1163,"file":6923},{"url":1165,"details":6924,"fileName":1170,"contentType":73},{"size":1167,"image":6925},{"width":1169,"height":1169},{"sys":6927,"fields":6930},{"id":6928,"createdAt":6929},"3IqjayOZZDM9GuNe0XA6P1","2020-10-07T07:26:27.765Z",{"title":6931,"slug":6932,"articleIntro":6933,"category":6934},"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.",[6935],{"metadata":6936,"sys":6939,"fields":6946},{"tags":6937,"concepts":6938},[],[],{"space":6940,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":6942,"publishedVersion":22,"revision":1118,"contentType":6944,"locale":28},{"sys":6941},{"type":12,"linkType":13,"id":14},{"sys":6943},{"id":20,"type":12,"linkType":21},{"sys":6945},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":6947,"mainTitle":6948,"subtitle":1149,"heroImage":6967,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":6949,"content":6950,"nodeType":76},{},[6951,6961],{"data":6952,"content":6953,"nodeType":1142},{},[6954,6957],{"data":6955,"marks":6956,"value":1137,"nodeType":84},{},[],{"data":6958,"marks":6959,"value":502,"nodeType":84},{},[6960],{"type":100},{"data":6962,"content":6963,"nodeType":89},{},[6964],{"data":6965,"marks":6966,"value":65,"nodeType":84},{},[],{"metadata":6968,"sys":6971,"fields":6976},{"tags":6969,"concepts":6970},[],[],{"space":6972,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":6974,"publishedVersion":1161,"revision":23,"locale":28},{"sys":6973},{"type":12,"linkType":13,"id":14},{"sys":6975},{"id":20,"type":12,"linkType":21},{"title":1163,"file":6977},{"url":1165,"details":6978,"fileName":1170,"contentType":73},{"size":1167,"image":6979},{"width":1169,"height":1169},{"sys":6981,"fields":6984},{"id":6982,"createdAt":6983},"2nB8xKAyGauRw6Fq5vLDHx","2025-03-04T10:54:36.325Z",{"title":6985,"slug":6986,"articleIntro":6987,"category":6988},"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.",[6989],{"metadata":6990,"sys":6993,"fields":7000},{"tags":6991,"concepts":6992},[],[],{"space":6994,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":6996,"publishedVersion":22,"revision":1118,"contentType":6998,"locale":28},{"sys":6995},{"type":12,"linkType":13,"id":14},{"sys":6997},{"id":20,"type":12,"linkType":21},{"sys":6999},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":7001,"mainTitle":7002,"subtitle":1149,"heroImage":7021,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":7003,"content":7004,"nodeType":76},{},[7005,7015],{"data":7006,"content":7007,"nodeType":1142},{},[7008,7011],{"data":7009,"marks":7010,"value":1137,"nodeType":84},{},[],{"data":7012,"marks":7013,"value":502,"nodeType":84},{},[7014],{"type":100},{"data":7016,"content":7017,"nodeType":89},{},[7018],{"data":7019,"marks":7020,"value":65,"nodeType":84},{},[],{"metadata":7022,"sys":7025,"fields":7030},{"tags":7023,"concepts":7024},[],[],{"space":7026,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":7028,"publishedVersion":1161,"revision":23,"locale":28},{"sys":7027},{"type":12,"linkType":13,"id":14},{"sys":7029},{"id":20,"type":12,"linkType":21},{"title":1163,"file":7031},{"url":1165,"details":7032,"fileName":1170,"contentType":73},{"size":1167,"image":7033},{"width":1169,"height":1169},{"sys":7035,"fields":7038},{"id":7036,"createdAt":7037},"KEZWkKuUAuVYWCwm8Fy0X","2024-07-16T15:03:00.174Z",{"title":7039,"slug":7040,"articleIntro":7041,"category":7042},"Logiciel de comptabilité spécialisé pour les TPE","logiciel-de-comptabilite-specialise-pour-les-tpe","Naviguer dans le monde des logiciels de comptabilité peut être intimidant, surtout pour une TPE. 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. 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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.",[7579],{"metadata":7580,"sys":7583,"fields":7590},{"tags":7581,"concepts":7582},[],[],{"space":7584,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":7586,"publishedVersion":22,"revision":1118,"contentType":7588,"locale":28},{"sys":7585},{"type":12,"linkType":13,"id":14},{"sys":7587},{"id":20,"type":12,"linkType":21},{"sys":7589},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":7591,"mainTitle":7592,"subtitle":1149,"heroImage":7611,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":7593,"content":7594,"nodeType":76},{},[7595,7605],{"data":7596,"content":7597,"nodeType":1142},{},[7598,7601],{"data":7599,"marks":7600,"value":1137,"nodeType":84},{},[],{"data":7602,"marks":7603,"value":502,"nodeType":84},{},[7604],{"type":100},{"data":7606,"content":7607,"nodeType":89},{},[7608],{"data":7609,"marks":7610,"value":65,"nodeType":84},{},[],{"metadata":7612,"sys":7615,"fields":7620},{"tags":7613,"concepts":7614},[],[],{"space":7616,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":7618,"publishedVersion":1161,"revision":23,"locale":28},{"sys":7617},{"type":12,"linkType":13,"id":14},{"sys":7619},{"id":20,"type":12,"linkType":21},{"title":1163,"file":7621},{"url":1165,"details":7622,"fileName":1170,"contentType":73},{"size":1167,"image":7623},{"width":1169,"height":1169},{"sys":7625,"fields":7628},{"id":7626,"createdAt":7627},"5L6QK3NCTBRGPZNJNQpRgl","2025-03-05T14:48:27.873Z",{"title":7629,"slug":7630,"articleIntro":7631,"category":7632},"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.",[7633],{"metadata":7634,"sys":7637,"fields":7644},{"tags":7635,"concepts":7636},[],[],{"space":7638,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":7640,"publishedVersion":22,"revision":1118,"contentType":7642,"locale":28},{"sys":7639},{"type":12,"linkType":13,"id":14},{"sys":7641},{"id":20,"type":12,"linkType":21},{"sys":7643},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":7645,"mainTitle":7646,"subtitle":1149,"heroImage":7665,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":7647,"content":7648,"nodeType":76},{},[7649,7659],{"data":7650,"content":7651,"nodeType":1142},{},[7652,7655],{"data":7653,"marks":7654,"value":1137,"nodeType":84},{},[],{"data":7656,"marks":7657,"value":502,"nodeType":84},{},[7658],{"type":100},{"data":7660,"content":7661,"nodeType":89},{},[7662],{"data":7663,"marks":7664,"value":65,"nodeType":84},{},[],{"metadata":7666,"sys":7669,"fields":7674},{"tags":7667,"concepts":7668},[],[],{"space":7670,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":7672,"publishedVersion":1161,"revision":23,"locale":28},{"sys":7671},{"type":12,"linkType":13,"id":14},{"sys":7673},{"id":20,"type":12,"linkType":21},{"title":1163,"file":7675},{"url":1165,"details":7676,"fileName":1170,"contentType":73},{"size":1167,"image":7677},{"width":1169,"height":1169},{"sys":7679,"fields":7682},{"id":7680,"createdAt":7681},"5QwMlZtLbg3KOprh94UT6Z","2024-02-19T16:48:00.312Z",{"title":7683,"slug":7684,"articleIntro":7685,"category":7686},"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.",[7687],{"metadata":7688,"sys":7691,"fields":7698},{"tags":7689,"concepts":7690},[],[],{"space":7692,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":7694,"publishedVersion":22,"revision":1118,"contentType":7696,"locale":28},{"sys":7693},{"type":12,"linkType":13,"id":14},{"sys":7695},{"id":20,"type":12,"linkType":21},{"sys":7697},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":7699,"mainTitle":7700,"subtitle":1149,"heroImage":7719,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":7701,"content":7702,"nodeType":76},{},[7703,7713],{"data":7704,"content":7705,"nodeType":1142},{},[7706,7709],{"data":7707,"marks":7708,"value":1137,"nodeType":84},{},[],{"data":7710,"marks":7711,"value":502,"nodeType":84},{},[7712],{"type":100},{"data":7714,"content":7715,"nodeType":89},{},[7716],{"data":7717,"marks":7718,"value":65,"nodeType":84},{},[],{"metadata":7720,"sys":7723,"fields":7728},{"tags":7721,"concepts":7722},[],[],{"space":7724,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":7726,"publishedVersion":1161,"revision":23,"locale":28},{"sys":7725},{"type":12,"linkType":13,"id":14},{"sys":7727},{"id":20,"type":12,"linkType":21},{"title":1163,"file":7729},{"url":1165,"details":7730,"fileName":1170,"contentType":73},{"size":1167,"image":7731},{"width":1169,"height":1169},{"sys":7733,"fields":7736},{"id":7734,"createdAt":7735},"4YzurfnZ3fHgZQDvOJCoex","2024-07-02T08:46:59.575Z",{"title":7737,"slug":7738,"articleIntro":7739,"category":7740},"Calcul du bénéfice imposable : tout ce que vous devez savoir","calcul-du-benefice-imposable-tout-ce-que-vous-devez-savoir","Comprendre le bénéfice imposable d'une entreprise est crucial pour toute gestion financière efficace. Le bénéfice imposable est obtenu à partir du résultat comptable après diverses rectifications. Le taux d'imposition varie en fonction du montant de ce bénéfice. Dans ce processus, des concepts tels que BIC, BNC, réintégration fiscale, et d'autres entrent en jeu. Découvrons ensemble comment effectuer ce calcul essentiel.",[7741],{"metadata":7742,"sys":7745,"fields":7752},{"tags":7743,"concepts":7744},[],[],{"space":7746,"id":1113,"type":16,"createdAt":1114,"updatedAt":1115,"environment":7748,"publishedVersion":22,"revision":1118,"contentType":7750,"locale":28},{"sys":7747},{"type":12,"linkType":13,"id":14},{"sys":7749},{"id":20,"type":12,"linkType":21},{"sys":7751},{"type":12,"linkType":26,"id":1121},{"contentfulName":1123,"modelCategoryName":1124,"slug":1125,"contentTypeSlug":7753,"mainTitle":7754,"subtitle":1149,"heroImage":7773,"ctaButton":1171,"ctaText":1172,"ctaLink":1173},[1127],{"data":7755,"content":7756,"nodeType":76},{},[7757,7767],{"data":7758,"content":7759,"nodeType":1142},{},[7760,7763],{"data":7761,"marks":7762,"value":1137,"nodeType":84},{},[],{"data":7764,"marks":7765,"value":502,"nodeType":84},{},[7766],{"type":100},{"data":7768,"content":7769,"nodeType":89},{},[7770],{"data":7771,"marks":7772,"value":65,"nodeType":84},{},[],{"metadata":7774,"sys":7777,"fields":7782},{"tags":7775,"concepts":7776},[],[],{"space":7778,"id":1157,"type":59,"createdAt":1158,"updatedAt":1158,"environment":7780,"publishedVersion":1161,"revision":23,"locale":28},{"sys":7779},{"type":12,"linkType":13,"id":14},{"sys":7781},{"id":20,"type":12,"linkType":21},{"title":1163,"file":7783},{"url":1165,"details":7784,"fileName":1170,"contentType":73},{"size":1167,"image":7785},{"width":1169,"height":1169},1780085246227]