[{"data":1,"prerenderedAt":27615},["ShallowReactive",2],{"tip-plan-comptable-compte-5121-comptes-en-monnaie-nationale":3,"plan-comptable-compte-5121-comptes-en-monnaie-nationale-similars":409},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-5121-comptes-en-monnaie-nationale",{"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","701L0qPVqPKyNvDBNLn3g0","Entry","2025-05-27T14:00:19.224Z","2025-06-03T09:52:59.254Z",{"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":340,"faq_structured_data":341,"category":342},"5121 - Comptes en monnaie nationale",{"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",{},[77,86,94,102,109,116,151,158,165,172,225,232,239,246,299,306],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 5121 - Comptes en monnaie nationale",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Le compte 5121 est un sous-compte du compte 512 \"Banques\" qui permet d'enregistrer les opérations bancaires réalisées en monnaie nationale (euros).",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 5121 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 5121 \"Comptes en monnaie nationale\" est une subdivision du compte 512 \"Banques\" qui sert à enregistrer toutes les opérations bancaires effectuées en euros (monnaie nationale) par l'entité.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte permet de :",[],{},{"nodeType":117,"data":118,"content":119},"unordered-list",{},[120,131,141],{"nodeType":121,"data":122,"content":123},"list-item",{},[124],{"nodeType":87,"data":125,"content":126},{},[127],{"nodeType":82,"value":128,"marks":129,"data":130},"Suivre les mouvements de trésorerie réalisés sur les comptes bancaires en euros",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Distinguer les opérations en euros de celles réalisées en devises étrangères (qui sont enregistrées au compte 5124)",[],{},{"nodeType":121,"data":142,"content":143},{},[144],{"nodeType":87,"data":145,"content":146},{},[147],{"nodeType":82,"value":148,"marks":149,"data":150},"Tenir une comptabilité distincte pour chaque compte bancaire dont l'entreprise est titulaire",[],{},{"nodeType":87,"data":152,"content":153},{},[154],{"nodeType":82,"value":155,"marks":156,"data":157},"Selon le Plan Comptable Général 2025, pour chaque compte bancaire dont elle est titulaire, l'entité doit utiliser une subdivision distincte du compte 512. Le PCG précise également qu'aucune compensation ne peut être opérée entre les comptes à solde créditeur et les comptes à solde débiteur.",[],{},{"nodeType":95,"data":159,"content":160},{},[161],{"nodeType":82,"value":162,"marks":163,"data":164},"Quand utiliser le compte 5121 ?",[],{},{"nodeType":87,"data":166,"content":167},{},[168],{"nodeType":82,"value":169,"marks":170,"data":171},"Le compte 5121 est utilisé dans les situations suivantes :",[],{},{"nodeType":117,"data":173,"content":174},{},[175,185,195,205,215],{"nodeType":121,"data":176,"content":177},{},[178],{"nodeType":87,"data":179,"content":180},{},[181],{"nodeType":82,"value":182,"marks":183,"data":184},"Lors de l'encaissement de sommes en euros sur un compte bancaire (ventes, prestations, remboursements, etc.)",[],{},{"nodeType":121,"data":186,"content":187},{},[188],{"nodeType":87,"data":189,"content":190},{},[191],{"nodeType":82,"value":192,"marks":193,"data":194},"Lors du décaissement de sommes en euros depuis un compte bancaire (achats, règlements de factures, prélèvements, etc.)",[],{},{"nodeType":121,"data":196,"content":197},{},[198],{"nodeType":87,"data":199,"content":200},{},[201],{"nodeType":82,"value":202,"marks":203,"data":204},"Pour le suivi des soldes bancaires en euros à la clôture de l'exercice",[],{},{"nodeType":121,"data":206,"content":207},{},[208],{"nodeType":87,"data":209,"content":210},{},[211],{"nodeType":82,"value":212,"marks":213,"data":214},"Pour les rapprochements bancaires permettant de valider la concordance entre la comptabilité et les relevés bancaires",[],{},{"nodeType":121,"data":216,"content":217},{},[218],{"nodeType":87,"data":219,"content":220},{},[221],{"nodeType":82,"value":222,"marks":223,"data":224},"Pour les virements entre comptes bancaires en euros (en utilisant le compte 58 \"Virements internes\" comme compte de passage)",[],{},{"nodeType":87,"data":226,"content":227},{},[228],{"nodeType":82,"value":229,"marks":230,"data":231},"Le compte 5121 doit être débité des sommes versées sur le compte bancaire et crédité des sommes prélevées. Son solde est généralement débiteur et représente les disponibilités en euros de l'entreprise dans ses établissements bancaires. Dans le cas d'un découvert bancaire autorisé utilisé, le solde peut devenir créditeur et doit alors être reclassé au passif du bilan.",[],{},{"nodeType":95,"data":233,"content":234},{},[235],{"nodeType":82,"value":236,"marks":237,"data":238},"Quels sont les impacts fiscaux du compte 5121 ?",[],{},{"nodeType":87,"data":240,"content":241},{},[242],{"nodeType":82,"value":243,"marks":244,"data":245},"Le compte 5121 n'a pas d'impact fiscal direct, car il s'agit d'un compte de trésorerie qui enregistre des mouvements de fonds sans générer par lui-même des produits ou charges fiscalement déductibles. Toutefois, certains aspects liés à l'utilisation de ce compte peuvent avoir des implications fiscales :",[],{},{"nodeType":117,"data":247,"content":248},{},[249,259,269,279,289],{"nodeType":121,"data":250,"content":251},{},[252],{"nodeType":87,"data":253,"content":254},{},[255],{"nodeType":82,"value":256,"marks":257,"data":258},"Intérêts créditeurs : Les intérêts générés par les comptes bancaires sont des produits financiers imposables, généralement comptabilisés au crédit du compte 768 \"Autres produits financiers\"",[],{},{"nodeType":121,"data":260,"content":261},{},[262],{"nodeType":87,"data":263,"content":264},{},[265],{"nodeType":82,"value":266,"marks":267,"data":268},"Agios et frais bancaires : Les frais bancaires et agios payés sont des charges financières déductibles, enregistrées au débit du compte 627 \"Services bancaires et assimilés\"",[],{},{"nodeType":121,"data":270,"content":271},{},[272],{"nodeType":87,"data":273,"content":274},{},[275],{"nodeType":82,"value":276,"marks":277,"data":278},"Découverts bancaires : Les intérêts sur découverts sont des charges financières déductibles, généralement comptabilisés au débit du compte 661 \"Charges d'intérêts\"",[],{},{"nodeType":121,"data":280,"content":281},{},[282],{"nodeType":87,"data":283,"content":284},{},[285],{"nodeType":82,"value":286,"marks":287,"data":288},"Justification des mouvements : Tous les mouvements enregistrés au compte 5121 doivent être justifiés par des pièces comptables probantes en cas de contrôle fiscal",[],{},{"nodeType":121,"data":290,"content":291},{},[292],{"nodeType":87,"data":293,"content":294},{},[295],{"nodeType":82,"value":296,"marks":297,"data":298},"Traçabilité des opérations : La bonne tenue du compte 5121 permet d'assurer la traçabilité des flux financiers, élément essentiel en cas de vérification fiscale",[],{},{"nodeType":95,"data":300,"content":301},{},[302],{"nodeType":82,"value":303,"marks":304,"data":305},"3 point clés à retenir sur le compte 5121",[],{},{"nodeType":307,"data":308,"content":309},"ordered-list",{},[310,320,330],{"nodeType":121,"data":311,"content":312},{},[313],{"nodeType":87,"data":314,"content":315},{},[316],{"nodeType":82,"value":317,"marks":318,"data":319},"Séparation obligatoire\nPour chaque compte bancaire en euros, une subdivision distincte du compte 5121 doit être créée, sans compensation possible entre les comptes à solde créditeur et débiteur.",[],{},{"nodeType":121,"data":321,"content":322},{},[323],{"nodeType":87,"data":324,"content":325},{},[326],{"nodeType":82,"value":327,"marks":328,"data":329},"Position dans le bilan\nLe compte 5121 figure à l'actif du bilan dans la catégorie des disponibilités, sauf en cas de solde créditeur qui doit être reclassé au passif dans les dettes financières.",[],{},{"nodeType":121,"data":331,"content":332},{},[333],{"nodeType":87,"data":334,"content":335},{},[336],{"nodeType":82,"value":337,"marks":338,"data":339},"Rôle central dans la trésorerie\nCe compte joue un rôle central dans la gestion quotidienne de l'entreprise en permettant le suivi précis des flux financiers en euros et la réalisation des rapprochements bancaires.",[],{},"compte-5121-comptes-en-monnaie-nationale",false,[343],{"metadata":344,"sys":347,"fields":359},{"tags":345,"concepts":346},[],[],{"space":348,"id":350,"type":16,"createdAt":351,"updatedAt":352,"environment":353,"publishedVersion":355,"revision":62,"contentType":356,"locale":29},{"sys":349},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":354},{"id":21,"type":12,"linkType":22},24,{"sys":357},{"type":12,"linkType":27,"id":358},"category",{"contentfulName":360,"modelCategoryName":361,"slug":362,"contentTypeSlug":363,"metaTitle":365,"metaDescription":366,"mainTitle":367,"subtitle":384,"heroImage":385,"ctaButton":407,"ctaLink":408},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[364],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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