[{"data":1,"prerenderedAt":28309},["ShallowReactive",2],{"tip-plan-comptable-plan-comptable-associations":3,"plan-comptable-plan-comptable-associations-similars":1104},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/plan-comptable-associations",{"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","1hbTDloWWq4eVT0jk8GJpr","Entry","2024-02-14T14:11:57.391Z","2025-10-09T09:42:32.515Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",58,5,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":32,"title":33,"articleIntro":34,"author":35,"content":77,"slug":928,"faq_structured_data":929,"category":930,"summary":997},"Plan comptable association 2025 | PCA","Le nouveau plan comptable, adapté spécifiquement pour les associations, est présenté dans ce guide complet. Découvrez comment il peut faciliter votre gestion financière.","Le PCA : plan comptable pour les associations","Bienvenue dans le monde de la comptabilité des associations ! Comprendre le plan comptable spécifique aux associations est crucial pour une gestion saine et transparente. Que vous soyez une petite association ou une grande structure, ce guide vous aidera à naviguer entre les obligations légales, le bilan et les changements récents. Comment lire un plan comptable détaillé et quand utiliser des comptes spécifiques comme le 6236 ou le 771. N'oubliez pas, une bonne comptabilité est la clé de la réussite de votre association.",{"metadata":36,"sys":39,"fields":51},{"tags":37,"concepts":38},[],[],{"space":40,"id":42,"type":16,"createdAt":43,"updatedAt":43,"environment":44,"publishedVersion":46,"revision":47,"contentType":48,"locale":29},{"sys":41},{"type":12,"linkType":13,"id":14},"2jhw3uorl9mmzgN1P70n3A","2023-11-15T16:34:30.078Z",{"sys":45},{"id":21,"type":12,"linkType":22},3,1,{"sys":49},{"type":12,"linkType":27,"id":50},"author",{"name":52,"image":53,"position":76},"Hugo Andrianjatovo",{"metadata":54,"sys":57,"fields":65},{"tags":55,"concepts":56},[],[],{"space":58,"id":60,"type":61,"createdAt":62,"updatedAt":62,"environment":63,"publishedVersion":46,"revision":47,"locale":29},{"sys":59},{"type":12,"linkType":13,"id":14},"40Xo1V2axZBxWnbkvf36FJ","Asset","2023-11-16T14:10:31.815Z",{"sys":64},{"id":21,"type":12,"linkType":22},{"title":66,"description":67,"file":68},"-FFF0E3","",{"url":69,"details":70,"fileName":74,"contentType":75},"//images.ctfassets.net/b76knntgaaiu/40Xo1V2axZBxWnbkvf36FJ/972674c342dc05108c056aa5a284281d/-FFF0E3.png",{"size":71,"image":72},86352,{"width":73,"height":73},280,"-FFF0E3.png","image/png","Expert Finance",{"data":78,"content":79,"nodeType":927},{},[80,89,110,127,152,159,166,173,180,228,235,242,250,266,299,306,313,332,339,346,353,360,367,400,407,414,421,496,503,510,517,545,552,559,566,629,636,643,650,699,706,713,720,736,743,786,816,823,830,837,844,851,858,921],{"data":81,"content":82,"nodeType":88},{},[83],{"data":84,"marks":85,"value":86,"nodeType":87},{},[],"Comprendre le plan comptable associatif","text","heading-2",{"data":90,"content":91,"nodeType":109},{},[92,96,105],{"data":93,"marks":94,"value":95,"nodeType":87},{},[],"Le plan comptable associatif (PCA) est un outil essentiel pour toute association. C'est une adaptation du ",{"data":97,"content":99,"nodeType":104},{"uri":98},"/fr/fiches-pratiques/plan-comptable/plan-comptable-general",[100],{"data":101,"marks":102,"value":103,"nodeType":87},{},[],"plan comptable général ","hyperlink",{"data":106,"marks":107,"value":108,"nodeType":87},{},[],"(PCG) qui prend en compte les spécificités des associations. Il est organisé autour de huit grandes classes de comptes, comprenant plusieurs sous-catégories, et permet de classer, d'organiser et de suivre les mouvements financiers de l'association.","paragraph",{"data":111,"content":112,"nodeType":109},{},[113,117,123],{"data":114,"marks":115,"value":116,"nodeType":87},{},[],"L'ANC (Autorité des normes comptables) a instauré un ",{"data":118,"marks":119,"value":122,"nodeType":87},{},[120],{"type":121},"bold","nouveau PCA applicable depuis le 1er janvier 2020",{"data":124,"marks":125,"value":126,"nodeType":87},{},[],". Ce dernier a introduit des changements significatifs pour certaines associations.",{"data":128,"content":129,"nodeType":151},{},[130,141],{"data":131,"content":132,"nodeType":140},{},[133],{"data":134,"content":135,"nodeType":109},{},[136],{"data":137,"marks":138,"value":139,"nodeType":87},{},[],"Il est obligatoire pour les associations et fondations qui remplissent un certain nombre de critères.","list-item",{"data":142,"content":143,"nodeType":140},{},[144],{"data":145,"content":146,"nodeType":109},{},[147],{"data":148,"marks":149,"value":150,"nodeType":87},{},[],"Il est particulièrement pertinent pour les structures à but non lucratif qui font appel à la générosité publique ou qui dépassent certains seuils.","unordered-list",{"data":153,"content":154,"nodeType":109},{},[155],{"data":156,"marks":157,"value":158,"nodeType":87},{},[],"Il est donc crucial de se familiariser avec ce plan pour assurer la bonne gestion financière de votre association.",{"data":160,"content":161,"nodeType":88},{},[162],{"data":163,"marks":164,"value":165,"nodeType":87},{},[],"Changements apportés par l'ANC 2018-06",{"data":167,"content":168,"nodeType":109},{},[169],{"data":170,"marks":171,"value":172,"nodeType":87},{},[],"L'ANC 2018-06, mis en place le 5 décembre 2018, a apporté des modifications majeures au plan comptable associatif. Il a été conçu pour les personnes morales de droit privé à but non lucratif et est devenu effectif à partir du 1er janvier 2020. Ce nouveau règlement a remplacé le précédent règlement, le CRC n°99-01. Il a introduit de nouvelles dispositions pour les associations, modifiant la liste des comptes et modernisant la comptabilité des associations. Ces changements ont pour objectif de rendre la gestion financière des associations plus transparente et plus structurée.",{"data":174,"content":175,"nodeType":109},{},[176],{"data":177,"marks":178,"value":179,"nodeType":87},{},[],"Parmi les principaux changements, on note :",{"data":181,"content":182,"nodeType":151},{},[183,198,213],{"data":184,"content":185,"nodeType":140},{},[186],{"data":187,"content":188,"nodeType":109},{},[189,194],{"data":190,"marks":191,"value":193,"nodeType":87},{},[192],{"type":121},"Nouveau plan de comptes",{"data":195,"marks":196,"value":197,"nodeType":87},{},[]," : Basé sur le plan comptable général, il est maintenant obligatoire pour toutes les associations.",{"data":199,"content":200,"nodeType":140},{},[201],{"data":202,"content":203,"nodeType":109},{},[204,209],{"data":205,"marks":206,"value":208,"nodeType":87},{},[207],{"type":121},"Changements de schémas d’enregistrements comptables ",{"data":210,"marks":211,"value":212,"nodeType":87},{},[],": Ces modifications ont pour but d'harmoniser les pratiques comptables des associations.",{"data":214,"content":215,"nodeType":140},{},[216],{"data":217,"content":218,"nodeType":109},{},[219,224],{"data":220,"marks":221,"value":223,"nodeType":87},{},[222],{"type":121},"Changement de méthode comptable",{"data":225,"marks":226,"value":227,"nodeType":87},{},[]," : Ce changement doit être traité selon les dispositions du Plan Comptable Général.",{"data":229,"content":230,"nodeType":109},{},[231],{"data":232,"marks":233,"value":234,"nodeType":87},{},[],"Notez que des modifications supplémentaires ont été apportées par le règlement ANC 2020-08 du 4 décembre 2020 et seront abordées dans les sections suivantes.",{"data":236,"content":237,"nodeType":88},{},[238],{"data":239,"marks":240,"value":241,"nodeType":87},{},[],"Obligations légales de la comptabilité loi 1901",{"data":243,"content":244,"nodeType":249},{},[245],{"data":246,"marks":247,"value":248,"nodeType":87},{},[],"Application du règlement ANC 2018-06","heading-3",{"data":251,"content":252,"nodeType":109},{},[253,257,262],{"data":254,"marks":255,"value":256,"nodeType":87},{},[],"L'application du ",{"data":258,"marks":259,"value":261,"nodeType":87},{},[260],{"type":121},"règlement ANC 2018-06",{"data":263,"marks":264,"value":265,"nodeType":87},{},[]," est obligatoire pour toutes les personnes morales de droit privé à but non lucratif, dont les associations. Ce règlement apporte plusieurs nouveautés par rapport à l'ancienne réglementation :",{"data":267,"content":268,"nodeType":151},{},[269,279,289],{"data":270,"content":271,"nodeType":140},{},[272],{"data":273,"content":274,"nodeType":109},{},[275],{"data":276,"marks":277,"value":278,"nodeType":87},{},[],"Il introduit de nouvelles dispositions en matière de comptabilité pour les associations.",{"data":280,"content":281,"nodeType":140},{},[282],{"data":283,"content":284,"nodeType":109},{},[285],{"data":286,"marks":287,"value":288,"nodeType":87},{},[],"Il modifie la liste des comptes, permettant une meilleure ventilation des écritures.",{"data":290,"content":291,"nodeType":140},{},[292],{"data":293,"content":294,"nodeType":109},{},[295],{"data":296,"marks":297,"value":298,"nodeType":87},{},[],"Il offre une plus grande transparence sur l'activité de l'association.",{"data":300,"content":301,"nodeType":109},{},[302],{"data":303,"marks":304,"value":305,"nodeType":87},{},[],"Il convient de noter que l'application de ce règlement constitue un changement de méthode comptable. Ainsi, lors de sa première application, les montants relatifs aux rubriques et aux postes de l'exercice précédent doivent être identiques aux montants tels qu'établis au bilan et au compte de résultat de l'exercice précédent.",{"data":307,"content":308,"nodeType":249},{},[309],{"data":310,"marks":311,"value":312,"nodeType":87},{},[],"Quand utiliser le compte 6236 ?",{"data":314,"content":315,"nodeType":109},{},[316,320,328],{"data":317,"marks":318,"value":319,"nodeType":87},{},[],"Le ",{"data":321,"content":323,"nodeType":104},{"uri":322},"/fr/fiches-pratiques/plan-comptable/compte-6236-catalogues-et-imprimes",[324],{"data":325,"marks":326,"value":327,"nodeType":87},{},[],"compte 6236",{"data":329,"marks":330,"value":331,"nodeType":87},{},[],", correspondant aux \"Catalogues et imprimés\", est à utiliser lorsque votre association engage des dépenses liées à la création, l'impression et la distribution de matériel imprimé. Ce peut être, par exemple, des brochures explicatives, des catalogues de vente pour une opération de financement, des flyers pour une campagne de communication, etc.",{"data":333,"content":334,"nodeType":109},{},[335],{"data":336,"marks":337,"value":338,"nodeType":87},{},[],"Ce compte est particulièrement pertinent pour les associations qui ont une activité de communication importante, réalisent des évènements ou vendent des produits pour se financer. Il permet de bien séparer ces charges des autres dépenses de fonctionnement et de suivre précisément leur évolution.",{"data":340,"content":341,"nodeType":109},{},[342],{"data":343,"marks":344,"value":345,"nodeType":87},{},[],"Il est à noter que le compte 6236 fait partie de la classe 6 du PCA, qui regroupe les \"Charges\". Cela signifie qu'il est nécessaire de surveiller attentivement ces dépenses, car elles ont un impact direct sur le résultat net de l'association.",{"data":347,"content":348,"nodeType":109},{},[349],{"data":350,"marks":351,"value":352,"nodeType":87},{},[],"Finalement, n'oubliez pas que l'utilisation de ce compte doit être justifiée par des factures ou des reçus, comme pour tous les comptes de charges.",{"data":354,"content":355,"nodeType":249},{},[356],{"data":357,"marks":358,"value":359,"nodeType":87},{},[],"Quand utiliser le compte 771 ?",{"data":361,"content":362,"nodeType":109},{},[363],{"data":364,"marks":365,"value":366,"nodeType":87},{},[],"Le compte 771, ou \"Produits exceptionnels sur opérations de gestion\", est employé pour enregistrer des éléments financiers qui ne sont pas couramment reliés à l'activité habituelle de votre association. Ce compte est utile pour suivre des gains inattendus tels que :",{"data":368,"content":369,"nodeType":151},{},[370,385],{"data":371,"content":372,"nodeType":140},{},[373],{"data":374,"content":375,"nodeType":109},{},[376,381],{"data":377,"marks":378,"value":380,"nodeType":87},{},[379],{"type":121},"Des pénalités perçues",{"data":382,"marks":383,"value":384,"nodeType":87},{},[]," : Si votre association a instauré des pénalités pour retard de paiement dans ses conditions de vente, les montants perçus sont enregistrés dans ce compte.",{"data":386,"content":387,"nodeType":140},{},[388],{"data":389,"content":390,"nodeType":109},{},[391,396],{"data":392,"marks":393,"value":395,"nodeType":87},{},[394],{"type":121},"Des produits exceptionnels",{"data":397,"marks":398,"value":399,"nodeType":87},{},[]," : Ce peut être un don exceptionnel, une subvention spécifique, la vente d'un bien immobilier...",{"data":401,"content":402,"nodeType":109},{},[403],{"data":404,"marks":405,"value":406,"nodeType":87},{},[],"Il est essentiel de bien distinguer ces mouvements financiers des autres pour analyser correctement la santé financière de votre association.",{"data":408,"content":409,"nodeType":88},{},[410],{"data":411,"marks":412,"value":413,"nodeType":87},{},[],"Comment bien tenir sa compta en 2025?",{"data":415,"content":416,"nodeType":109},{},[417],{"data":418,"marks":419,"value":420,"nodeType":87},{},[],"Pour bien tenir votre comptabilité en 2025, plusieurs éléments clés sont à prendre en compte.",{"data":422,"content":423,"nodeType":151},{},[424,451,466,481],{"data":425,"content":426,"nodeType":140},{},[427],{"data":428,"content":429,"nodeType":109},{},[430,435,439,447],{"data":431,"marks":432,"value":434,"nodeType":87},{},[433],{"type":121},"Choisir le bon outil de gestion",{"data":436,"marks":437,"value":438,"nodeType":87},{},[]," : l'utilisation d'un logiciel de comptabilité adapté, comme ",{"data":440,"content":442,"nodeType":104},{"uri":441},"/fr/logiciel-de-comptabilite",[443],{"data":444,"marks":445,"value":446,"nodeType":87},{},[],"Pennylane",{"data":448,"marks":449,"value":450,"nodeType":87},{},[],", peut faciliter votre suivi financier. ",{"data":452,"content":453,"nodeType":140},{},[454],{"data":455,"content":456,"nodeType":109},{},[457,462],{"data":458,"marks":459,"value":461,"nodeType":87},{},[460],{"type":121},"Se tenir à jour sur les réglementations comptables",{"data":463,"marks":464,"value":465,"nodeType":87},{},[]," : en 2025, il est essentiel d'être à jour sur les changements.",{"data":467,"content":468,"nodeType":140},{},[469],{"data":470,"content":471,"nodeType":109},{},[472,477],{"data":473,"marks":474,"value":476,"nodeType":87},{},[475],{"type":121},"Adapter votre comptabilité à la taille de votre association",{"data":478,"marks":479,"value":480,"nodeType":87},{},[]," : selon la taille de votre association, vous pouvez opter pour une comptabilité simplifiée ou une comptabilité plus élaborée conforme au plan comptable associatif.",{"data":482,"content":483,"nodeType":140},{},[484],{"data":485,"content":486,"nodeType":109},{},[487,492],{"data":488,"marks":489,"value":491,"nodeType":87},{},[490],{"type":121},"Suivre régulièrement votre comptabilité",{"data":493,"marks":494,"value":495,"nodeType":87},{},[]," : un suivi régulier est important pour anticiper des problèmes éventuels et prendre les décisions financières adéquates.",{"data":497,"content":498,"nodeType":109},{},[499],{"data":500,"marks":501,"value":502,"nodeType":87},{},[],"N'oubliez pas, une comptabilité bien tenue est un atout pour la transparence et la confiance auprès des adhérents et des financeurs.",{"data":504,"content":505,"nodeType":88},{},[506],{"data":507,"marks":508,"value":509,"nodeType":87},{},[],"Exemples concrets d'application du plan comptable associatif",{"data":511,"content":512,"nodeType":249},{},[513],{"data":514,"marks":515,"value":516,"nodeType":87},{},[],"Gestion des cotisations et des dons",{"data":518,"content":519,"nodeType":109},{},[520,524,532,536,541],{"data":521,"marks":522,"value":523,"nodeType":87},{},[],"La gestion des cotisations et des dons est un aspect essentiel de la ",{"data":525,"content":527,"nodeType":104},{"uri":526},"/fr/fiches-pratiques/comptabilite/comptabilite-association-ce-quil-faut-savoir",[528],{"data":529,"marks":530,"value":531,"nodeType":87},{},[],"comptabilité associative",{"data":533,"marks":534,"value":535,"nodeType":87},{},[],". Selon le ",{"data":537,"marks":538,"value":540,"nodeType":87},{},[539],{"type":121},"plan comptable associatif",{"data":542,"marks":543,"value":544,"nodeType":87},{},[],", les cotisations perçues doivent être comptabilisées par le jeu des comptes 756 « Cotisations » et 41 « Clients, adhérents, usagers et comptes rattachés ». Les cotisations sans contrepartie sont comptabilisées au crédit du compte 7561 et celles avec contrepartie, au crédit du compte 7562.",{"data":546,"content":547,"nodeType":109},{},[548],{"data":549,"marks":550,"value":551,"nodeType":87},{},[],"Concernant les dons, ils sont comptabilisés dans un compte 7541 dès leur versement si ceux-ci sont affectés à un projet déterminé. S'ils ne sont pas utilisés à la fin de l'exercice, ils feront en plus, l'objet d'une écriture de fonds dédiés. Les dons monétaires récurrents sont comptabilisés en charges d'exploitation dans le compte 6238.",{"data":553,"content":554,"nodeType":249},{},[555],{"data":556,"marks":557,"value":558,"nodeType":87},{},[],"Autres produits de gestion courante",{"data":560,"content":561,"nodeType":109},{},[562],{"data":563,"marks":564,"value":565,"nodeType":87},{},[],"La section \"Autres produits de gestion courante\" (75) du Plan Comptable Associatif regroupe plusieurs types de revenus qui ne sont pas directement liés à l'activité principale de l'association. Ces revenus peuvent être :",{"data":567,"content":568,"nodeType":151},{},[569,584,599,614],{"data":570,"content":571,"nodeType":140},{},[572],{"data":573,"content":574,"nodeType":109},{},[575,580],{"data":576,"marks":577,"value":579,"nodeType":87},{},[578],{"type":121},"Cotisations",{"data":581,"marks":582,"value":583,"nodeType":87},{},[]," : elles sont essentielles à la vie de l'association. Elles peuvent être liées à une adhésion ou une licence. Cependant, le prix payé pour les activités elles-mêmes n'est pas inclus dans ce compte.",{"data":585,"content":586,"nodeType":140},{},[587],{"data":588,"content":589,"nodeType":109},{},[590,595],{"data":591,"marks":592,"value":594,"nodeType":87},{},[593],{"type":121},"Libéralités reçues",{"data":596,"marks":597,"value":598,"nodeType":87},{},[]," : ces dons exceptionnels peuvent être non affectés ou faire l'objet d'un acte officiel (acte notarié).",{"data":600,"content":601,"nodeType":140},{},[602],{"data":603,"content":604,"nodeType":109},{},[605,610],{"data":606,"marks":607,"value":609,"nodeType":87},{},[608],{"type":121},"Redevances pour concessions, brevets, licences, marques, procédés, droits et valeurs similaires",{"data":611,"marks":612,"value":613,"nodeType":87},{},[]," : ces revenus peuvent s'ajouter aux revenus principaux de l'association.",{"data":615,"content":616,"nodeType":140},{},[617],{"data":618,"content":619,"nodeType":109},{},[620,625],{"data":621,"marks":622,"value":624,"nodeType":87},{},[623],{"type":121},"Ristournes perçues des coopératives",{"data":626,"marks":627,"value":628,"nodeType":87},{},[]," : provenant des excédents, ces ristournes peuvent être ajoutées à cette catégorie.",{"data":630,"content":631,"nodeType":109},{},[632],{"data":633,"marks":634,"value":635,"nodeType":87},{},[],"Ces différentes sources de revenus doivent être enregistrées correctement pour garantir une gestion financière saine de l'association.",{"data":637,"content":638,"nodeType":249},{},[639],{"data":640,"marks":641,"value":642,"nodeType":87},{},[],"Préparation du bilan annuel",{"data":644,"content":645,"nodeType":109},{},[646],{"data":647,"marks":648,"value":649,"nodeType":87},{},[],"La préparation du bilan annuel est une étape cruciale pour toute association. Ce document comptable offre une vue d'ensemble de la santé financière de votre association à la fin de chaque exercice. Pour le préparer, il est nécessaire de suivre plusieurs étapes :",{"data":651,"content":652,"nodeType":698},{},[653,668,683],{"data":654,"content":655,"nodeType":140},{},[656],{"data":657,"content":658,"nodeType":109},{},[659,664],{"data":660,"marks":661,"value":663,"nodeType":87},{},[662],{"type":121},"Réunir tous les documents nécessaires",{"data":665,"marks":666,"value":667,"nodeType":87},{},[]," : cela comprend vos documents comptables, tels que les comptes de résultat et le grand livre des comptes.",{"data":669,"content":670,"nodeType":140},{},[671],{"data":672,"content":673,"nodeType":109},{},[674,679],{"data":675,"marks":676,"value":678,"nodeType":87},{},[677],{"type":121},"Calculer les soldes de fin d'année",{"data":680,"marks":681,"value":682,"nodeType":87},{},[]," : cela concerne tous vos comptes, y compris les actifs, passifs, revenus et dépenses.",{"data":684,"content":685,"nodeType":140},{},[686],{"data":687,"content":688,"nodeType":109},{},[689,694],{"data":690,"marks":691,"value":693,"nodeType":87},{},[692],{"type":121},"Préparer le bilan préliminaire",{"data":695,"marks":696,"value":697,"nodeType":87},{},[]," : c'est un aperçu de la situation financière de votre association. Il doit être revu et approuvé avant de pouvoir être finalisé.","ordered-list",{"data":700,"content":701,"nodeType":109},{},[702],{"data":703,"marks":704,"value":705,"nodeType":87},{},[],"N'oubliez pas que des obligations comptables renforcées s'appliquent aux associations ayant une activité économique et remplissant au moins deux des trois critères suivants : bilan supérieur à 3.100.000 euros, chiffre d'affaires de plus de 1.550.000 euros, effectifs dépassant 50 salariés.",{"data":707,"content":708,"nodeType":88},{},[709],{"data":710,"marks":711,"value":712,"nodeType":87},{},[],"Gérer la petite comptabilité d'une association",{"data":714,"content":715,"nodeType":249},{},[716],{"data":717,"marks":718,"value":719,"nodeType":87},{},[],"Les outils Excel gratuits pour faciliter la compta",{"data":721,"content":722,"nodeType":109},{},[723,727,732],{"data":724,"marks":725,"value":726,"nodeType":87},{},[],"Excel est un logiciel largement utilisé pour la ",{"data":728,"marks":729,"value":731,"nodeType":87},{},[730],{"type":121},"gestion comptable",{"data":733,"marks":734,"value":735,"nodeType":87},{},[]," des associations, offrant une variété d'outils utiles et gratuits. 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