{"id":10342,"date":"2025-07-10T08:00:00","date_gmt":"2025-07-10T06:00:00","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=10342"},"modified":"2025-07-08T17:26:06","modified_gmt":"2025-07-08T15:26:06","slug":"les-journaux-comptables","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/les-journaux-comptables\/","title":{"rendered":"Les journaux comptables"},"content":{"rendered":"<p>Pour tenir sa comptabilit\u00e9, l\u2019entreprise enregistre de mani\u00e8re chronologique et continue les diff\u00e9rentes \u00e9critures dans des journaux comptables. Cette d\u00e9marche lui permet <strong>d\u2019ordonner<\/strong> les \u00e9critures effectu\u00e9es au cours de l\u2019exercice en fonction de leur nature (vente, achat, tr\u00e9sorerie, etc.)<\/p>\n<figure id=\"attachment_5700\" aria-describedby=\"caption-attachment-5700\" style=\"width: 188px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-5700 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/faux-documents-300x224.jpg\" alt=\"image d'une loupe sur un journal comptable\" width=\"188\" height=\"140\" \/><figcaption id=\"caption-attachment-5700\" class=\"wp-caption-text\">Les journaux comptables<\/figcaption><\/figure>\n<h2>D\u00e9finition du journal comptable<\/h2>\n<p><strong><span class=\"exergue\">La r\u00e9glementation impose aux entreprises la tenue d\u2019un journal qui regroupe l\u2019ensemble des \u00e9critures dans un journal g\u00e9n\u00e9ral.<\/span><\/strong> D\u2019une mani\u00e8re pratique, le journal g\u00e9n\u00e9ral centralise diff\u00e9rents journaux \u00a0comptables qui permettent de classer les op\u00e9rations selon leur nature.<\/p>\n<p>Les <a href=\"https:\/\/valoxy.org\/blog\/ecriture-comptable-03242014avs1\/\">\u00e9critures comptables<\/a> pr\u00e9sentes dans les journaux comportent les informations suivantes :<\/p>\n<ul>\n<li><strong><span class=\"exergue\">La date de la pi\u00e8ce comptable.<\/span> <\/strong>La r\u00e8gle comptable impose d\u2019enregistrer l\u2019op\u00e9ration \u00e0 la date qui figure sur la pi\u00e8ce comptable (facture, \u2026),<\/li>\n<li><strong><span class=\"exergue\">Les comptes<\/span><\/strong> mouvement\u00e9s,<\/li>\n<li><span style=\"color: #fa4b35;\"><strong>Le montant de l\u2019op\u00e9ration<\/strong><\/span> comptabilis\u00e9e,<\/li>\n<li><span style=\"color: #fa4b35;\"><strong>Le libell\u00e9 de l\u2019\u00e9criture comptable<\/strong><\/span> ainsi qu\u2019un num\u00e9ro de pi\u00e8ce comptable qui, dans la plupart des cas est unique.<\/li>\n<\/ul>\n<p><strong><span class=\"exergue\">Le journal g\u00e9n\u00e9ral et chaque journal qui le compose doivent \u00eatre \u00e9quilibr\u00e9s,<\/span><\/strong> cela signifie que le total du d\u00e9bit et le\u00a0total du cr\u00e9dit des comptes pr\u00e9sents dans un journal doivent \u00eatre \u00e9gaux. Le journal doit \u00eatre pr\u00e9sent\u00e9 sans blanc ni rature afin de permettre un contr\u00f4le rapide des comptes.<\/p>\n<h2>Les journaux comptables les plus courants<\/h2>\n<p>Si chaque entreprise peut organiser sa comptabilit\u00e9 comme elle le souhaite, on retrouve g\u00e9n\u00e9ralement les journaux suivants\u00a0:<\/p>\n<figure id=\"attachment_9838\" aria-describedby=\"caption-attachment-9838\" style=\"width: 234px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-9838\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/01\/contrat-6-1.png\" alt=\"Crayon rouge cochant 4 cases pour illustrer les \u00e9tapes \u00e0 respecter pour d\u00e9noncer un usage\" width=\"234\" height=\"181\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/01\/contrat-6-1.png 677w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/01\/contrat-6-1-300x232.png 300w\" sizes=\"(max-width: 234px) 100vw, 234px\" \/><figcaption id=\"caption-attachment-9838\" class=\"wp-caption-text\">Veillez \u00e0 bien respecter la proc\u00e9dure de d\u00e9nonciation<\/figcaption><\/figure>\n<ul>\n<li>Le journal des ventes qui comprend les enregistrements comptables de factures clients,<\/li>\n<li>Le journal des achats qui comprend les enregistrements comptables de factures d\u2019achats,<\/li>\n<li>Celui de banque qui comprend l\u2019enregistrement des op\u00e9rations d\u2019encaissement et de d\u00e9caissement,<\/li>\n<li>Le journal de caisse qui est utilis\u00e9 pour enregistrer les op\u00e9rations d\u2019esp\u00e8ces,<\/li>\n<li>Et le journal des op\u00e9rations diverses qui comprend l\u2019enregistrement des op\u00e9rations non prises en compte dans les journaux mentionn\u00e9s ci-dessus (salaires, d\u00e9clarations fiscales, \u00e9critures d\u2019inventaire et de r\u00e9gularisation, \u2026).<\/li>\n<\/ul>\n<h3><span style=\"text-decoration: underline;\">Le journal comptable des ventes<\/span><\/h3>\n<p><strong><span class=\"exergue\">Le journal des ventes comprend l\u2019ensemble des op\u00e9rations de comptabilisation des ventes r\u00e9alis\u00e9es par l\u2019entreprise.<\/span><\/strong> Certaines comptabilit\u00e9s comprennent plusieurs journaux de ventes afin de faciliter\u00a0:<\/p>\n<ul>\n<li>Le travail comptable. Il peut y avoir diff\u00e9rents journaux en fonction des taux de TVA notamment dans le b\u00e2timent, cela facilite \u00ab\u00a0le cadrage de TVA\u00a0\u00bb,<\/li>\n<li>Le suivi de la gestion de l\u2019entreprise. Il peut y avoir des journaux pour chacune des activit\u00e9s de l\u2019entreprise comme une activit\u00e9 service et une activit\u00e9 de production.<\/li>\n<\/ul>\n<h3><span style=\"text-decoration: underline;\">Le journal comptable des achats<\/span><\/h3>\n<p><strong><span class=\"exergue\">Le journal des achats comprend l\u2019ensemble des op\u00e9rations de comptabilisation des achats r\u00e9alis\u00e9s par l\u2019entreprise.<\/span> <\/strong>On y trouvera les \u00e9critures\u00a0d\u2019achats de\u00a0:<\/p>\n<ul>\n<li>Mati\u00e8res premi\u00e8res et de marchandises,<\/li>\n<li>Frais g\u00e9n\u00e9raux (loyers, entretien, honoraires, communication, \u2026).<\/li>\n<\/ul>\n<h3><span style=\"text-decoration: underline;\">Les journaux de tr\u00e9sorerie<\/span><\/h3>\n<p><strong><span class=\"exergue\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignright wp-image-6506 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/pourquoi-choisir-la-sas-300x289.jpg\" alt=\"personnage perplexe devant un panneau avec des fl\u00e8ches multicolore donnant toute les directions pour mettre en \u00e9vidence le choix multiple des journaux comptables\" width=\"237\" height=\"228\" \/>Les journaux de tr\u00e9sorerie regroupent les \u00e9critures li\u00e9es aux mouvements bancaires et aux mouvements <a title=\"La caisse, obligations comptables et fiscales : un jeu d\u2019enfant\u2026\" href=\"https:\/\/valoxy.org\/blog\/caisse-obligations-et-comptables-et-fiscales-24102014avallodel1\/\" target=\"_blank\" rel=\"noopener\">de caisse<\/a>.<\/span> <\/strong>Certaines comptabilit\u00e9s comportent un journal par banque ou par caisse afin de faciliter le suivi comptable. On y retrouve essentiellement les comptes de <a href=\"https:\/\/valoxy.org\/blog\/le-bilan-comptable\/\">bilan<\/a> et des op\u00e9rations d\u2019encaissement et de remboursements de dettes.<\/p>\n<h3><span style=\"text-decoration: underline;\">Le journal des OD<\/span><\/h3>\n<p><strong><span class=\"exergue\">Le journal des Op\u00e9rations Diverses comprend l\u2019ensemble des \u00e9critures non prises en compte dans les autres journaux.<\/span><\/strong> Selon l\u2019organisation comptable de l\u2019entreprise, le journal des OD peut contenir des \u00e9critures de natures tr\u00e8s diff\u00e9rentes d\u2019une comptabilit\u00e9 \u00e0 l\u2019autre\u00a0 :<\/p>\n<ul>\n<li>les \u00e9critures de paie,<\/li>\n<li><a style=\"font-size: revert; font-weight: revert; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\" href=\"https:\/\/valoxy.org\/blog\/les-types-d-amortissements-28072014avallau1\/\">les amortissements<\/a> et les <a style=\"font-size: revert; font-weight: revert; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\" href=\"https:\/\/valoxy.org\/blog\/provision-comptable\/\">provisions<\/a>, notamment pour les imp\u00f4ts et taxes,<\/li>\n<li><a style=\"font-size: revert; font-weight: revert; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\" href=\"https:\/\/valoxy.org\/blog\/la-tva-quest-ce-que-cest\/\">la TVA<\/a>,<\/li>\n<li>les \u00e9critures de cl\u00f4ture d\u2019exercice,<\/li>\n<li>\u2026<\/li>\n<\/ul>\n<p><strong>Remarque\u00a0:<\/strong> la plupart du temps, le journal des OD comporte les \u00e9critures li\u00e9es <strong>aux imp\u00f4ts et taxes<\/strong>. En effet, les imp\u00f4ts et taxes faisant l\u2019objet de bordereaux (ce ne sont pas des factures en tant que telles) sont comptabilis\u00e9s par des provisions enregistr\u00e9es dans le journal des OD.<\/p>\n<h3><span style=\"text-decoration: underline;\">Les autres journaux<\/span><\/h3>\n<p><strong><span class=\"exergue\">Certains comptables pr\u00e9f\u00e8rent cr\u00e9er des journaux sp\u00e9cifiques pour <a title=\"Comment choisir le r\u00e9gime de TVA\u00a0: simplifi\u00e9, normal, mini-r\u00e9el\u00a0?\" href=\"https:\/\/valoxy.org\/blog\/choisir-le-regime-de-tva-18092014avalirbo1\/\" target=\"_blank\" rel=\"noopener\">la TVA<\/a>, les salaires, les dotations aux amortissements ou les \u00e9critures de d\u00e9but et de fin d\u2019exercice.<\/span><\/strong> Ce choix est propre \u00e0 l\u2019organisation comptable et au suivi mis en place dans chaque entreprise.<\/p>\n<p><strong><span class=\"exergue\">La <\/span><a href=\"https:\/\/valoxy.org\/blog\/les-nouveaux-seuils-de-taille-des-entreprises\/\">taille des entreprises<\/a> <\/strong><span class=\"exergue\"><strong>et la nature de l\u2019activit\u00e9 jouent un r\u00f4le important dans la d\u00e9termination du nombre et du contenu des diff\u00e9rents journaux comptables.<\/strong><\/span> Si vous vous posez des questions sur votre organisation comptable interne, n\u2019h\u00e9sitez pas \u00e0 demander conseil aupr\u00e8s de votre <a href=\"https:\/\/valoxy.org\/blog\/lexpert-comptable\/\">expert-comptable<\/a>, il saura vous aider \u00e0 trouver l\u2019organisation adapt\u00e9e \u00e0 vos besoins.<\/p>\n<p>Cet article vous a \u00e9t\u00e9 utile ? Dites-le nous dans les commentaires ! Pour plus d\u2019informations sur la comptabilit\u00e9, retrouvez nos articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/ecriture-comptable-03242014avs1\/\">Qu\u2019est-ce qu\u2019une \u00e9criture comptable ?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/parler-langage-comptable\/#1\">Parler le langage comptable<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/comptabilite-qu-est-ce-qu-un-compte-03102014avl1\/\">Comptabilit\u00e9 : qu\u2019est-ce qu\u2019un compte ?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/quest-ce-quune-balance-agee\/\">Qu\u2019est-ce qu\u2019une balance \u00e2g\u00e9e ?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/fichier-ecritures-comptables-fec\/\">Le Fichier des Ecritures comptables\u00a0(FEC)<\/a><\/li>\n<\/ul>\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pour tenir sa comptabilit\u00e9, l\u2019entreprise enregistre de mani\u00e8re chronologique et continue les diff\u00e9rentes \u00e9critures dans des journaux comptables. Cette d\u00e9marche lui permet d\u2019ordonner les \u00e9critures effectu\u00e9es au cours de l\u2019exercice en fonction de leur nature (vente, achat, tr\u00e9sorerie, etc.) D\u00e9finition&#8230;<\/p>\n","protected":false},"author":1,"featured_media":6115,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-10342","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Les journaux comptables | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Les journaux comptables sont utilis\u00e9s pour enregistrer les diff\u00e9rentes \u00e9critures de mani\u00e8re chronologique et continue.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/les-journaux-comptables\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les journaux comptables | Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"og:description\" content=\"Les journaux comptables sont utilis\u00e9s pour enregistrer les diff\u00e9rentes \u00e9critures de mani\u00e8re chronologique et continue.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/valoxy.org\/blog\/les-journaux-comptables\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Valoxy\" \/>\n<meta property=\"article:published_time\" content=\"2025-07-10T06:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/08\/comptes-annuels-e1643199819976-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"446\" \/>\n\t<meta property=\"og:image:height\" content=\"253\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Expert-comptable Valoxy\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Expert-comptable Valoxy\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/valoxy.org\/blog\/les-journaux-comptables\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/les-journaux-comptables\/\"},\"author\":{\"name\":\"Expert-comptable Valoxy\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\"},\"headline\":\"Les journaux comptables\",\"datePublished\":\"2025-07-10T06:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/les-journaux-comptables\/\"},\"wordCount\":873,\"commentCount\":2,\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/les-journaux-comptables\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/08\/comptes-annuels-e1643199819976-1.png\",\"articleSection\":[\"Comptabilit\u00e9\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/valoxy.org\/blog\/les-journaux-comptables\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/valoxy.org\/blog\/les-journaux-comptables\/\",\"url\":\"https:\/\/valoxy.org\/blog\/les-journaux-comptables\/\",\"name\":\"Les journaux comptables | Blog Valoxy - Expertise comptable\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/les-journaux-comptables\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/les-journaux-comptables\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/08\/comptes-annuels-e1643199819976-1.png\",\"datePublished\":\"2025-07-10T06:00:00+00:00\",\"description\":\"Les journaux comptables sont utilis\u00e9s pour enregistrer les diff\u00e9rentes \u00e9critures de mani\u00e8re chronologique et continue.\",\"breadcrumb\":{\"@id\":\"https:\/\/valoxy.org\/blog\/les-journaux-comptables\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/valoxy.org\/blog\/les-journaux-comptables\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/les-journaux-comptables\/#primaryimage\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/08\/comptes-annuels-e1643199819976-1.png\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/08\/comptes-annuels-e1643199819976-1.png\",\"width\":446,\"height\":253,\"caption\":\"bilan comptable\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/valoxy.org\/blog\/les-journaux-comptables\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/valoxy.org\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Les journaux comptables\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/valoxy.org\/blog\/#website\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"name\":\"Blog Valoxy\",\"description\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"alternateName\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/valoxy.org\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\",\"name\":\"Blog Valoxy\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"width\":266,\"height\":100,\"caption\":\"Blog Valoxy\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/Valoxy\",\"https:\/\/www.linkedin.com\/company\/valoxy\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\",\"name\":\"Expert-comptable Valoxy\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"caption\":\"Expert-comptable Valoxy\"},\"sameAs\":[\"https:\/\/valoxy.org\/blog\"],\"url\":\"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Les journaux comptables | Blog Valoxy - Expertise comptable","description":"Les journaux comptables sont utilis\u00e9s pour enregistrer les diff\u00e9rentes \u00e9critures de mani\u00e8re chronologique et continue.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/valoxy.org\/blog\/les-journaux-comptables\/","og_locale":"fr_FR","og_type":"article","og_title":"Les journaux comptables | Blog Valoxy - Expertise comptable","og_description":"Les journaux comptables sont utilis\u00e9s pour enregistrer les diff\u00e9rentes \u00e9critures de mani\u00e8re chronologique et continue.","og_url":"https:\/\/valoxy.org\/blog\/les-journaux-comptables\/","og_site_name":"Blog Valoxy - Expertise comptable","article_publisher":"https:\/\/www.facebook.com\/Valoxy","article_published_time":"2025-07-10T06:00:00+00:00","og_image":[{"width":446,"height":253,"url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/08\/comptes-annuels-e1643199819976-1.png","type":"image\/png"}],"author":"Expert-comptable Valoxy","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Expert-comptable Valoxy","Dur\u00e9e de lecture estim\u00e9e":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/valoxy.org\/blog\/les-journaux-comptables\/#article","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/les-journaux-comptables\/"},"author":{"name":"Expert-comptable Valoxy","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a"},"headline":"Les journaux comptables","datePublished":"2025-07-10T06:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/valoxy.org\/blog\/les-journaux-comptables\/"},"wordCount":873,"commentCount":2,"publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"image":{"@id":"https:\/\/valoxy.org\/blog\/les-journaux-comptables\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/08\/comptes-annuels-e1643199819976-1.png","articleSection":["Comptabilit\u00e9"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/valoxy.org\/blog\/les-journaux-comptables\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/valoxy.org\/blog\/les-journaux-comptables\/","url":"https:\/\/valoxy.org\/blog\/les-journaux-comptables\/","name":"Les journaux comptables | Blog Valoxy - Expertise comptable","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/valoxy.org\/blog\/les-journaux-comptables\/#primaryimage"},"image":{"@id":"https:\/\/valoxy.org\/blog\/les-journaux-comptables\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/08\/comptes-annuels-e1643199819976-1.png","datePublished":"2025-07-10T06:00:00+00:00","description":"Les journaux comptables sont utilis\u00e9s pour enregistrer les diff\u00e9rentes \u00e9critures de mani\u00e8re chronologique et continue.","breadcrumb":{"@id":"https:\/\/valoxy.org\/blog\/les-journaux-comptables\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/valoxy.org\/blog\/les-journaux-comptables\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/les-journaux-comptables\/#primaryimage","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/08\/comptes-annuels-e1643199819976-1.png","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/08\/comptes-annuels-e1643199819976-1.png","width":446,"height":253,"caption":"bilan comptable"},{"@type":"BreadcrumbList","@id":"https:\/\/valoxy.org\/blog\/les-journaux-comptables\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/valoxy.org\/blog\/"},{"@type":"ListItem","position":2,"name":"Les journaux comptables"}]},{"@type":"WebSite","@id":"https:\/\/valoxy.org\/blog\/#website","url":"https:\/\/valoxy.org\/blog\/","name":"Blog Valoxy","description":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"alternateName":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/valoxy.org\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/valoxy.org\/blog\/#organization","name":"Blog Valoxy","url":"https:\/\/valoxy.org\/blog\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","width":266,"height":100,"caption":"Blog Valoxy"},"image":{"@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Valoxy","https:\/\/www.linkedin.com\/company\/valoxy"]},{"@type":"Person","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a","name":"Expert-comptable Valoxy","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","caption":"Expert-comptable Valoxy"},"sameAs":["https:\/\/valoxy.org\/blog"],"url":"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/"}]}},"_links":{"self":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/10342","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/comments?post=10342"}],"version-history":[{"count":6,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/10342\/revisions"}],"predecessor-version":[{"id":71876,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/10342\/revisions\/71876"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media\/6115"}],"wp:attachment":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media?parent=10342"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/categories?post=10342"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/tags?post=10342"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}