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Il sert à enregistrer spécifiquement les achats de fournitures de bureau consommables utilisées par l'entreprise dans le cadre de son activité administrative.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte s'inscrit dans la subdivision suivante du PCG 2025 :",[],{},{"nodeType":117,"data":118,"content":119},"unordered-list",{},[120,131,141,151],{"nodeType":121,"data":122,"content":123},"list-item",{},[124],{"nodeType":87,"data":125,"content":126},{},[127],{"nodeType":82,"value":128,"marks":129,"data":130},"Classe 6 : Comptes de charges",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Compte 60 : Achats (sauf 603)",[],{},{"nodeType":121,"data":142,"content":143},{},[144],{"nodeType":87,"data":145,"content":146},{},[147],{"nodeType":82,"value":148,"marks":149,"data":150},"Compte 602 : Achats stockés - Autres approvisionnements",[],{},{"nodeType":121,"data":152,"content":153},{},[154],{"nodeType":87,"data":155,"content":156},{},[157],{"nodeType":82,"value":158,"marks":159,"data":160},"Compte 60225 : Fourniture de bureau",[],{},{"nodeType":87,"data":162,"content":163},{},[164],{"nodeType":82,"value":165,"marks":166,"data":167},"Les fournitures de bureau comprennent généralement les articles et consommables utilisés dans les activités administratives quotidiennes comme :",[],{},{"nodeType":117,"data":169,"content":170},{},[171,181,191,201,211,221],{"nodeType":121,"data":172,"content":173},{},[174],{"nodeType":87,"data":175,"content":176},{},[177],{"nodeType":82,"value":178,"marks":179,"data":180},"Les papiers, enveloppes et autres supports d'impression",[],{},{"nodeType":121,"data":182,"content":183},{},[184],{"nodeType":87,"data":185,"content":186},{},[187],{"nodeType":82,"value":188,"marks":189,"data":190},"Les stylos, crayons et autres instruments d'écriture",[],{},{"nodeType":121,"data":192,"content":193},{},[194],{"nodeType":87,"data":195,"content":196},{},[197],{"nodeType":82,"value":198,"marks":199,"data":200},"Les classeurs, chemises et matériel de rangement",[],{},{"nodeType":121,"data":202,"content":203},{},[204],{"nodeType":87,"data":205,"content":206},{},[207],{"nodeType":82,"value":208,"marks":209,"data":210},"Les petites fournitures informatiques consommables",[],{},{"nodeType":121,"data":212,"content":213},{},[214],{"nodeType":87,"data":215,"content":216},{},[217],{"nodeType":82,"value":218,"marks":219,"data":220},"Les agendas, cahiers et blocs-notes",[],{},{"nodeType":121,"data":222,"content":223},{},[224],{"nodeType":87,"data":225,"content":226},{},[227],{"nodeType":82,"value":228,"marks":229,"data":230},"Les cartouches d'encre et toners",[],{},{"nodeType":95,"data":232,"content":233},{},[234],{"nodeType":82,"value":235,"marks":236,"data":237},"Quand utiliser le compte 60225 ?",[],{},{"nodeType":87,"data":239,"content":240},{},[241],{"nodeType":82,"value":242,"marks":243,"data":244},"Le compte 60225 - Fourniture de bureau est utilisé dans les situations suivantes :",[],{},{"nodeType":117,"data":246,"content":247},{},[248,258,268,278],{"nodeType":121,"data":249,"content":250},{},[251],{"nodeType":87,"data":252,"content":253},{},[254],{"nodeType":82,"value":255,"marks":256,"data":257},"Lors de l'achat de fournitures administratives : Ce compte est débité lors de l'acquisition de fournitures destinées au fonctionnement administratif de l'entreprise, par le crédit du compte 401 \"Fournisseurs\" ou d'un compte de trésorerie.",[],{},{"nodeType":121,"data":259,"content":260},{},[261],{"nodeType":87,"data":262,"content":263},{},[264],{"nodeType":82,"value":265,"marks":266,"data":267},"Pour les achats non stockés : Bien que faisant partie des comptes d'achats stockés (602), les fournitures de bureau sont souvent traitées comme des achats non stockés dans la pratique des PME, car elles sont généralement utilisées rapidement après leur acquisition.",[],{},{"nodeType":121,"data":269,"content":270},{},[271],{"nodeType":87,"data":272,"content":273},{},[274],{"nodeType":82,"value":275,"marks":276,"data":277},"En fin d'exercice : Si des fournitures de bureau achetées pendant l'exercice sont encore en stock et représentent une valeur significative, elles peuvent être comptabilisées en charges constatées d'avance (compte 486) pour la partie non consommée.",[],{},{"nodeType":121,"data":279,"content":280},{},[281],{"nodeType":87,"data":282,"content":283},{},[284],{"nodeType":82,"value":285,"marks":286,"data":287},"Pour distinguer des autres fournitures : L'utilisation du compte 60225 permet de distinguer ces achats des fournitures d'entretien (compte 6063) ou des fournitures administratives non stockées (compte 6064).",[],{},{"nodeType":87,"data":289,"content":290},{},[291],{"nodeType":82,"value":292,"marks":293,"data":294},"Il est important de noter que si l'entreprise choisit de ne pas stocker ses fournitures de bureau, elle peut utiliser directement le compte 6064 \"Fournitures administratives\" au lieu du compte 60225.",[],{},{"nodeType":95,"data":296,"content":297},{},[298],{"nodeType":82,"value":299,"marks":300,"data":301},"Quels sont les impacts fiscaux du compte 60225 ?",[],{},{"nodeType":87,"data":303,"content":304},{},[305],{"nodeType":82,"value":306,"marks":307,"data":308},"L'utilisation du compte 60225 - Fourniture de bureau présente plusieurs implications fiscales :",[],{},{"nodeType":117,"data":310,"content":311},{},[312,322,332,342,352],{"nodeType":121,"data":313,"content":314},{},[315],{"nodeType":87,"data":316,"content":317},{},[318],{"nodeType":82,"value":319,"marks":320,"data":321},"Déductibilité fiscale : Les dépenses enregistrées dans ce compte sont généralement déductibles du résultat fiscal de l'entreprise, car elles constituent des charges nécessaires à l'exploitation.",[],{},{"nodeType":121,"data":323,"content":324},{},[325],{"nodeType":87,"data":326,"content":327},{},[328],{"nodeType":82,"value":329,"marks":330,"data":331},"TVA déductible : La TVA sur les achats de fournitures de bureau est généralement récupérable, sauf exceptions prévues par la législation fiscale. Lors de l'enregistrement des factures, le montant hors taxes est comptabilisé au débit du compte 60225 et la TVA déductible au débit du compte 4456.",[],{},{"nodeType":121,"data":333,"content":334},{},[335],{"nodeType":87,"data":336,"content":337},{},[338],{"nodeType":82,"value":339,"marks":340,"data":341},"Incidence sur le résultat comptable et fiscal : Ces charges diminuent directement le résultat comptable et fiscal de l'entreprise pour l'exercice au cours duquel elles sont engagées.",[],{},{"nodeType":121,"data":343,"content":344},{},[345],{"nodeType":87,"data":346,"content":347},{},[348],{"nodeType":82,"value":349,"marks":350,"data":351},"Charges constatées d'avance : En fin d'exercice, si des fournitures de bureau non utilisées représentent un montant significatif, elles doivent être comptabilisées en charges constatées d'avance (compte 486) pour respecter le principe de rattachement des charges à l'exercice concerné.",[],{},{"nodeType":121,"data":353,"content":354},{},[355],{"nodeType":87,"data":356,"content":357},{},[358],{"nodeType":82,"value":359,"marks":360,"data":361},"Contrôle fiscal : En cas de contrôle, l'administration fiscale peut vérifier que les dépenses enregistrées dans ce compte correspondent bien à des fournitures de bureau et non à des biens devant être immobilisés ou à des dépenses personnelles.",[],{},{"nodeType":95,"data":363,"content":364},{},[365],{"nodeType":82,"value":366,"marks":367,"data":368},"3 point clés à retenir sur le compte 60225",[],{},{"nodeType":370,"data":371,"content":372},"ordered-list",{},[373,383,393],{"nodeType":121,"data":374,"content":375},{},[376],{"nodeType":87,"data":377,"content":378},{},[379],{"nodeType":82,"value":380,"marks":381,"data":382},"Le compte 60225 permet d'isoler les achats de fournitures de bureau dans la comptabilité, facilitant ainsi le suivi budgétaire et le contrôle des dépenses administratives.",[],{},{"nodeType":121,"data":384,"content":385},{},[386],{"nodeType":87,"data":387,"content":388},{},[389],{"nodeType":82,"value":390,"marks":391,"data":392},"Bien que classé dans les achats stockés, ce compte est souvent utilisé pour des achats directement consommés, avec un traitement en charges constatées d'avance en fin d'exercice si nécessaire.",[],{},{"nodeType":121,"data":394,"content":395},{},[396],{"nodeType":87,"data":397,"content":398},{},[399],{"nodeType":82,"value":400,"marks":401,"data":402},"La distinction entre le compte 60225 et le compte 6064 (Fournitures administratives) dépend principalement de la politique de gestion des stocks de l'entreprise.",[],{},"compte-60225-fourniture-de-bureau",false,[406],{"metadata":407,"sys":410,"fields":422},{"tags":408,"concepts":409},[],[],{"space":411,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":416,"publishedVersion":418,"revision":62,"contentType":419,"locale":29},{"sys":412},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":417},{"id":21,"type":12,"linkType":22},24,{"sys":420},{"type":12,"linkType":27,"id":421},"category",{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":426,"metaTitle":428,"metaDescription":429,"mainTitle":430,"subtitle":447,"heroImage":448,"ctaButton":470,"ctaLink":471},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[427],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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