[{"data":1,"prerenderedAt":27815},["ShallowReactive",2],{"tip-plan-comptable-compte-371-marchandises-ou-groupe-a":3,"plan-comptable-compte-371-marchandises-ou-groupe-a-similars":609},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-371-marchandises-ou-groupe-a",{"space":10,"id":15,"type":16,"createdAt":17,"updatedAt":18,"environment":19,"publishedVersion":23,"revision":24,"contentType":25,"locale":29},{"sys":11},{"type":12,"linkType":13,"id":14},"Link","Space","b76knntgaaiu","6SxemuPTKgSk5x9ZsELxum","Entry","2025-05-27T13:58:09.213Z","2025-06-03T09:52:38.606Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",3,2,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":31,"title":31,"articleIntro":31,"author":32,"content":73,"slug":540,"faq_structured_data":541,"category":542},"371 - Marchandises (ou groupe) A",{"metadata":33,"sys":36,"fields":48},{"tags":34,"concepts":35},[],[],{"space":37,"id":39,"type":16,"createdAt":40,"updatedAt":40,"environment":41,"publishedVersion":43,"revision":44,"contentType":45,"locale":29},{"sys":38},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":42},{"id":21,"type":12,"linkType":22},5,1,{"sys":46},{"type":12,"linkType":27,"id":47},"author",{"name":49,"image":50,"position":72},"Nader Zaim",{"metadata":51,"sys":54,"fields":63},{"tags":52,"concepts":53},[],[],{"space":55,"id":57,"type":58,"createdAt":59,"updatedAt":59,"environment":60,"publishedVersion":62,"revision":44,"locale":29},{"sys":56},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":61},{"id":21,"type":12,"linkType":22},4,{"title":49,"description":49,"file":64},{"url":65,"details":66,"fileName":70,"contentType":71},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":67,"image":68},28106,{"width":69,"height":69},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":74,"data":75,"content":76},"document",{},[77,86,94,102,109,154,161,168,304,311,318,325,500,507],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 371 - Marchandises (ou groupe) A",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Subdivision du compte 37 permettant de suivre une catégorie spécifique de marchandises destinées à la revente en l'état",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 371 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 371 - Marchandises (ou groupe) A est une subdivision du compte principal 37 \"Stocks de marchandises\" qui permet d'enregistrer et de suivre une catégorie spécifique de marchandises destinées à être revendues en l'état, sans transformation.\n\nCe compte s'inscrit dans la classe 3 du Plan Comptable Général 2025, dédiée aux comptes de stocks et en-cours. Il fonctionne comme un compte de magasin permettant de suivre les mouvements d'entrée et de sortie des marchandises du groupe A.\n\nLe compte 371 s'intègre dans une nomenclature propre à chaque entité, qui peut subdiviser son compte 37 en fonction de différentes catégories de marchandises (371 pour le groupe A, 372 pour le groupe B, etc.) selon ses besoins internes de gestion et la nature de son activité commerciale.\n\nLes mouvements enregistrés sur ce compte permettent de :",[],{},{"nodeType":110,"data":111,"content":112},"unordered-list",{},[113,124,134,144],{"nodeType":114,"data":115,"content":116},"list-item",{},[117],{"nodeType":87,"data":118,"content":119},{},[120],{"nodeType":82,"value":121,"marks":122,"data":123},"Suivre l'évolution des stocks de marchandises du groupe A",[],{},{"nodeType":114,"data":125,"content":126},{},[127],{"nodeType":87,"data":128,"content":129},{},[130],{"nodeType":82,"value":131,"marks":132,"data":133},"Faciliter l'inventaire physique et la valorisation des stocks",[],{},{"nodeType":114,"data":135,"content":136},{},[137],{"nodeType":87,"data":138,"content":139},{},[140],{"nodeType":82,"value":141,"marks":142,"data":143},"Analyser la rotation des différentes catégories de marchandises",[],{},{"nodeType":114,"data":145,"content":146},{},[147],{"nodeType":87,"data":148,"content":149},{},[150],{"nodeType":82,"value":151,"marks":152,"data":153},"Établir des statistiques commerciales par famille de produits",[],{},{"nodeType":95,"data":155,"content":156},{},[157],{"nodeType":82,"value":158,"marks":159,"data":160},"Quand utiliser le compte 371 ?",[],{},{"nodeType":87,"data":162,"content":163},{},[164],{"nodeType":82,"value":165,"marks":166,"data":167},"Le compte 371 est utilisé dans plusieurs situations comptables spécifiques :",[],{},{"nodeType":169,"data":170,"content":171},"ordered-list",{},[172,205,238,271],{"nodeType":114,"data":173,"content":174},{},[175,182],{"nodeType":87,"data":176,"content":177},{},[178],{"nodeType":82,"value":179,"marks":180,"data":181},"Lors de l'inventaire de fin d'exercice",[],{},{"nodeType":110,"data":183,"content":184},{},[185,195],{"nodeType":114,"data":186,"content":187},{},[188],{"nodeType":87,"data":189,"content":190},{},[191],{"nodeType":82,"value":192,"marks":193,"data":194},"Pour enregistrer la valeur du stock final de marchandises du groupe A après inventaire physique",[],{},{"nodeType":114,"data":196,"content":197},{},[198],{"nodeType":87,"data":199,"content":200},{},[201],{"nodeType":82,"value":202,"marks":203,"data":204},"Pour constater les variations de stocks entre l'ouverture et la clôture de l'exercice",[],{},{"nodeType":114,"data":206,"content":207},{},[208,215],{"nodeType":87,"data":209,"content":210},{},[211],{"nodeType":82,"value":212,"marks":213,"data":214},"En cas d'inventaire permanent",[],{},{"nodeType":110,"data":216,"content":217},{},[218,228],{"nodeType":114,"data":219,"content":220},{},[221],{"nodeType":87,"data":222,"content":223},{},[224],{"nodeType":82,"value":225,"marks":226,"data":227},"À chaque entrée de marchandises du groupe A en stock (achats, retours clients)",[],{},{"nodeType":114,"data":229,"content":230},{},[231],{"nodeType":87,"data":232,"content":233},{},[234],{"nodeType":82,"value":235,"marks":236,"data":237},"À chaque sortie de marchandises du groupe A du stock (ventes, destructions, prélèvements)",[],{},{"nodeType":114,"data":239,"content":240},{},[241,248],{"nodeType":87,"data":242,"content":243},{},[244],{"nodeType":82,"value":245,"marks":246,"data":247},"Pour les opérations de clôture comptable",[],{},{"nodeType":110,"data":249,"content":250},{},[251,261],{"nodeType":114,"data":252,"content":253},{},[254],{"nodeType":87,"data":255,"content":256},{},[257],{"nodeType":82,"value":258,"marks":259,"data":260},"Le compte 371 est débité du montant du stock final par le crédit du compte 6037 \"Variation des stocks de marchandises\"",[],{},{"nodeType":114,"data":262,"content":263},{},[264],{"nodeType":87,"data":265,"content":266},{},[267],{"nodeType":82,"value":268,"marks":269,"data":270},"Le compte 371 est crédité du montant du stock initial par le débit du compte 6037",[],{},{"nodeType":114,"data":272,"content":273},{},[274,281],{"nodeType":87,"data":275,"content":276},{},[277],{"nodeType":82,"value":278,"marks":279,"data":280},"Pour le suivi analytique des stocks",[],{},{"nodeType":110,"data":282,"content":283},{},[284,294],{"nodeType":114,"data":285,"content":286},{},[287],{"nodeType":87,"data":288,"content":289},{},[290],{"nodeType":82,"value":291,"marks":292,"data":293},"Lorsque l'entreprise souhaite analyser séparément la performance commerciale des différentes catégories de marchandises",[],{},{"nodeType":114,"data":295,"content":296},{},[297],{"nodeType":87,"data":298,"content":299},{},[300],{"nodeType":82,"value":301,"marks":302,"data":303},"Pour établir des statistiques de rotation des stocks par famille de produits",[],{},{"nodeType":87,"data":305,"content":306},{},[307],{"nodeType":82,"value":308,"marks":309,"data":310},"L'utilisation du compte 371 est particulièrement pertinente pour les entreprises commerciales qui gèrent plusieurs catégories distinctes de marchandises et qui souhaitent un suivi détaillé de leurs stocks.",[],{},{"nodeType":95,"data":312,"content":313},{},[314],{"nodeType":82,"value":315,"marks":316,"data":317},"Quels sont les impacts fiscaux du compte 371 ?",[],{},{"nodeType":87,"data":319,"content":320},{},[321],{"nodeType":82,"value":322,"marks":323,"data":324},"L'utilisation du compte 371 comporte plusieurs implications fiscales importantes :",[],{},{"nodeType":169,"data":326,"content":327},{},[328,381,424,457],{"nodeType":114,"data":329,"content":330},{},[331,338],{"nodeType":87,"data":332,"content":333},{},[334],{"nodeType":82,"value":335,"marks":336,"data":337},"Évaluation des stocks et impact sur le résultat fiscal",[],{},{"nodeType":110,"data":339,"content":340},{},[341,351,361,371],{"nodeType":114,"data":342,"content":343},{},[344],{"nodeType":87,"data":345,"content":346},{},[347],{"nodeType":82,"value":348,"marks":349,"data":350},"La valorisation des stocks de marchandises du groupe A influence directement le résultat fiscal de l'entreprise",[],{},{"nodeType":114,"data":352,"content":353},{},[354],{"nodeType":87,"data":355,"content":356},{},[357],{"nodeType":82,"value":358,"marks":359,"data":360},"Les variations de stocks (augmentation ou diminution) impactent le résultat imposable via le compte 6037",[],{},{"nodeType":114,"data":362,"content":363},{},[364],{"nodeType":87,"data":365,"content":366},{},[367],{"nodeType":82,"value":368,"marks":369,"data":370},"Une augmentation de stock (débit du 371) diminue les charges et augmente le résultat fiscal",[],{},{"nodeType":114,"data":372,"content":373},{},[374],{"nodeType":87,"data":375,"content":376},{},[377],{"nodeType":82,"value":378,"marks":379,"data":380},"Une diminution de stock (crédit du 371) augmente les charges et diminue le résultat fiscal",[],{},{"nodeType":114,"data":382,"content":383},{},[384,391],{"nodeType":87,"data":385,"content":386},{},[387],{"nodeType":82,"value":388,"marks":389,"data":390},"Méthodes de valorisation des stocks et conséquences fiscales",[],{},{"nodeType":110,"data":392,"content":393},{},[394,404,414],{"nodeType":114,"data":395,"content":396},{},[397],{"nodeType":87,"data":398,"content":399},{},[400],{"nodeType":82,"value":401,"marks":402,"data":403},"Le choix de la méthode de valorisation des stocks (FIFO, CUMP, LIFO dans certains cas) a un impact direct sur le résultat fiscal",[],{},{"nodeType":114,"data":405,"content":406},{},[407],{"nodeType":87,"data":408,"content":409},{},[410],{"nodeType":82,"value":411,"marks":412,"data":413},"La méthode retenue doit être appliquée de manière constante et mentionnée dans l'annexe des états financiers",[],{},{"nodeType":114,"data":415,"content":416},{},[417],{"nodeType":87,"data":418,"content":419},{},[420],{"nodeType":82,"value":421,"marks":422,"data":423},"Un changement de méthode doit être justifié et peut entraîner des conséquences fiscales",[],{},{"nodeType":114,"data":425,"content":426},{},[427,434],{"nodeType":87,"data":428,"content":429},{},[430],{"nodeType":82,"value":431,"marks":432,"data":433},"Dépréciation des stocks",[],{},{"nodeType":110,"data":435,"content":436},{},[437,447],{"nodeType":114,"data":438,"content":439},{},[440],{"nodeType":87,"data":441,"content":442},{},[443],{"nodeType":82,"value":444,"marks":445,"data":446},"La constatation d'une dépréciation des marchandises du groupe A (via le compte 397) est fiscalement déductible si elle est justifiée et documentée",[],{},{"nodeType":114,"data":448,"content":449},{},[450],{"nodeType":87,"data":451,"content":452},{},[453],{"nodeType":82,"value":454,"marks":455,"data":456},"Cette dépréciation doit être basée sur une perte de valeur réelle (obsolescence, détérioration, baisse de prix de marché)",[],{},{"nodeType":114,"data":458,"content":459},{},[460,467],{"nodeType":87,"data":461,"content":462},{},[463],{"nodeType":82,"value":464,"marks":465,"data":466},"Contrôles fiscaux",[],{},{"nodeType":110,"data":468,"content":469},{},[470,480,490],{"nodeType":114,"data":471,"content":472},{},[473],{"nodeType":87,"data":474,"content":475},{},[476],{"nodeType":82,"value":477,"marks":478,"data":479},"Les stocks font fréquemment l'objet de vérifications lors des contrôles fiscaux",[],{},{"nodeType":114,"data":481,"content":482},{},[483],{"nodeType":87,"data":484,"content":485},{},[486],{"nodeType":82,"value":487,"marks":488,"data":489},"La justification des quantités et des valorisations inscrites au compte 371 est essentielle",[],{},{"nodeType":114,"data":491,"content":492},{},[493],{"nodeType":87,"data":494,"content":495},{},[496],{"nodeType":82,"value":497,"marks":498,"data":499},"La traçabilité des mouvements de stocks et la cohérence entre les stocks physiques et comptables sont particulièrement scrutées",[],{},{"nodeType":95,"data":501,"content":502},{},[503],{"nodeType":82,"value":504,"marks":505,"data":506},"3 point clés à retenir sur le compte 371",[],{},{"nodeType":169,"data":508,"content":509},{},[510,520,530],{"nodeType":114,"data":511,"content":512},{},[513],{"nodeType":87,"data":514,"content":515},{},[516],{"nodeType":82,"value":517,"marks":518,"data":519},"Classification spécifique : Le compte 371 permet d'isoler et de suivre une catégorie particulière de marchandises (groupe A) au sein de l'ensemble des stocks destinés à la revente, offrant ainsi une vision plus précise de la composition des actifs circulants de l'entreprise.",[],{},{"nodeType":114,"data":521,"content":522},{},[523],{"nodeType":87,"data":524,"content":525},{},[526],{"nodeType":82,"value":527,"marks":528,"data":529},"Impact sur le résultat : Les variations du compte 371 influencent directement le résultat comptable et fiscal via le compte 6037, rendant cruciale une évaluation rigoureuse et cohérente des stocks de marchandises du groupe A à chaque clôture d'exercice.",[],{},{"nodeType":114,"data":531,"content":532},{},[533],{"nodeType":87,"data":534,"content":535},{},[536],{"nodeType":82,"value":537,"marks":538,"data":539},"Outil de gestion : Au-delà de son aspect comptable, le compte 371 constitue un véritable outil de pilotage permettant d'analyser la rotation des stocks par catégorie et d'optimiser la gestion des approvisionnements et de la 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