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Il s'agit d'un ",[],{},{"nodeType":82,"value":95,"marks":96,"data":99},"compte d'actif circulant",[97],{"type":98},"bold",{},{"nodeType":82,"value":101,"marks":102,"data":103}," destiné exclusivement à l'enregistrement des opérations en espèces effectuées dans la monnaie du pays.\n\nCe compte fonctionne selon les principes suivants :\n\n- ",[],{},{"nodeType":82,"value":105,"marks":106,"data":108},"Au débit",[107],{"type":98},{},{"nodeType":82,"value":110,"marks":111,"data":112}," : Enregistrement des entrées d'argent (encaissements en espèces, recettes de ventes, remboursements reçus)\n- ",[],{},{"nodeType":82,"value":114,"marks":115,"data":117},"Au crédit",[116],{"type":98},{},{"nodeType":82,"value":119,"marks":120,"data":121}," : Enregistrement des sorties d'argent (décaissements, paiements aux fournisseurs, règlements de salaires)\n- ",[],{},{"nodeType":82,"value":123,"marks":124,"data":126},"Particularité importante",[125],{"type":98},{},{"nodeType":82,"value":128,"marks":129,"data":130}," : Ce compte ne peut jamais présenter un solde créditeur, car cela signifierait que l'entreprise a dépensé plus d'espèces qu'elle n'en possède physiquement\n\nLe compte 5311 se distingue des autres comptes de caisse comme ceux en devises étrangères, permettant ainsi une séparation claire des flux monétaires selon leur nature.",[],{},{"nodeType":78,"data":132,"content":133},{},[134],{"nodeType":82,"value":135,"marks":136,"data":137},"Quand utiliser le compte 5311 ?",[],{},{"nodeType":87,"data":139,"content":140},{},[141,145,150,154,159,163,168,172,177,181,186,190,195],{"nodeType":82,"value":142,"marks":143,"data":144},"Le compte 5311 est utilisé dans les situations suivantes :\n\n- ",[],{},{"nodeType":82,"value":146,"marks":147,"data":149},"Ventes au comptant",[148],{"type":98},{},{"nodeType":82,"value":151,"marks":152,"data":153}," : Lorsqu'un client règle son achat en espèces, le montant est enregistré au débit du compte 5311\n- ",[],{},{"nodeType":82,"value":155,"marks":156,"data":158},"Achats réglés en espèces",[157],{"type":98},{},{"nodeType":82,"value":160,"marks":161,"data":162}," : Pour tout achat de biens ou services payés en liquide, le compte 5311 est crédité\n- ",[],{},{"nodeType":82,"value":164,"marks":165,"data":167},"Dépôts en banque",[166],{"type":98},{},{"nodeType":82,"value":169,"marks":170,"data":171}," : Lorsque l'entreprise transfère des espèces vers un compte bancaire, l'opération est enregistrée au crédit du compte 5311 et au débit du compte 512 \"Banques\"\n- ",[],{},{"nodeType":82,"value":173,"marks":174,"data":176},"Retraits bancaires",[175],{"type":98},{},{"nodeType":82,"value":178,"marks":179,"data":180}," : À l'inverse, le retrait d'espèces depuis un compte bancaire est comptabilisé au débit du compte 5311 et au crédit du compte 512\n- ",[],{},{"nodeType":82,"value":182,"marks":183,"data":185},"Avances et remboursements",[184],{"type":98},{},{"nodeType":82,"value":187,"marks":188,"data":189}," : Pour les avances de trésorerie en espèces ou leur remboursement\n- ",[],{},{"nodeType":82,"value":191,"marks":192,"data":194},"Gestion de la petite caisse",[193],{"type":98},{},{"nodeType":82,"value":196,"marks":197,"data":198}," : Pour suivre les petites dépenses quotidiennes du siège social\n\nConformément à l'article 1215-53 du PCG 2025, \"Le compte 53 'Caisse' est débité du montant des espèces encaissées par l'entité. 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