{"id":7360,"date":"2025-02-05T16:00:00","date_gmt":"2025-02-05T15:00:00","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=7360"},"modified":"2025-02-21T15:17:58","modified_gmt":"2025-02-21T14:17:58","slug":"quest-ce-que-la-comptabilite","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/quest-ce-que-la-comptabilite\/","title":{"rendered":"Qu\u2019est-ce que la comptabilit\u00e9 ?"},"content":{"rendered":"<p class=\"p1\"><span class=\"s1\">Pour r\u00e9pondre \u00e0 cette question, partons de la d\u00e9finition que le petit Larousse donne du mot \u00ab\u00a0<b>comptabilit\u00e9<\/b>\u00a0\u00bb\u00a0: \u00ab\u00a0<\/span><span class=\"s2\">technique<\/span><span class=\"s1\"> de mesure de l\u2019activit\u00e9 d\u2019un agent \u00e9conomique\u00a0\u00bb.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">La comptabilit\u00e9 est donc une technique, c\u2019est-\u00e0-dire un ensemble de proc\u00e9d\u00e9s, de r\u00e8gles et de normes, utilis\u00e9e pour mesurer et garder trace dans le temps de l\u2019activit\u00e9 d\u2019un agent \u00e9conomique.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">Valoxy, <\/span><span class=\"s3\">cabinet d\u2019expertise comptable dans les Hauts-de-France,<\/span><span class=\"s1\"> vous explique <\/span><span class=\"s1\">ce que cela signifie pour votre entreprise et votre projet.<\/span><\/p>\n<figure id=\"attachment_5701\" aria-describedby=\"caption-attachment-5701\" style=\"width: 180px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\" wp-image-5701 \" title=\"l'utilit\u00e9 de la comptabilit\u00e9\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/indicateur-300x300.jpg\" alt=\"la comptabilit\u00e9\" width=\"180\" height=\"180\" \/><figcaption id=\"caption-attachment-5701\" class=\"wp-caption-text\">Qu&rsquo;est-ce que la comptabilit\u00e9 ?<\/figcaption><\/figure>\n<h2><b>Qu\u2019est-ce qu\u2019un agent \u00e9conomique\u00a0?<\/b><\/h2>\n<p>Toute personne, physique ou morale, ou tout groupe de personnes r\u00e9alisant des \u00e9changes avec d\u2019autres.<\/p>\n<h2>Qu\u2019est-ce que l\u2019activit\u00e9 d\u2019un agent \u00e9conomique\u00a0?<\/h2>\n<p><img decoding=\"async\" class=\" wp-image-5721 alignleft\" style=\"margin-right: 10px;\" title=\"la comptabilit\u00e9 et l'activit\u00e9 \u00e9conomique\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/cice.png\" alt=\"la comptabilit\u00e9\" width=\"197\" height=\"151\" \/><span class=\"exergue\">L\u2019ensemble des \u00e9changes qu\u2019il r\u00e9alise et qui peuvent se traduire sous forme de valeurs mon\u00e9taires (en argent).<\/span><\/p>\n<p>Cela ne veut pas dire que tous ces \u00e9changes doivent obligatoirement porter sur une somme d\u2019argent (le troc est une op\u00e9ration \u00e9conomique \u00e0 part enti\u00e8re), mais qu\u2019il doit \u00eatre possible de d\u00e9terminer une valeur financi\u00e8re aux \u00e9l\u00e9ments compris dans l\u2019\u00e9change.<\/p>\n<p>D\u2019ailleurs, une grande partie des r\u00e8gles et normes de la comptabilit\u00e9 s\u2019attache \u00e0 apporter une r\u00e9ponse \u00e0 la question\u00a0: comment donner une valeur aux choses qui, de premier abord, n\u2019en ont pas\u00a0?<\/p>\n<h2>Comment la comptabilit\u00e9 traduit-elle ces \u00e9changes\u00a0?<\/h2>\n<p>Elle les traduit sous la forme de flux.<\/p>\n<h2>Qu\u2019est-ce qu\u2019un flux\u00a0?<\/h2>\n<p>Un flux est un mouvement r\u00e9el (qui concerne une chose), financier (qui concerne une somme d&rsquo;argent) ou m\u00eame symbolique (qui concerne une promesse, un engagement), entre deux agents.<\/p>\n<p><img decoding=\"async\" class=\"wp-image-5219 alignright\" style=\"margin-left: 10px;\" title=\"la comptabilit\u00e9 et les flux\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/arnaque-les-registres-240x300.png\" alt=\"les flux en comptabilit\u00e9\" width=\"192\" height=\"240\" \/><\/p>\n<ul>\n<li>Si A donne quelque chose \u00e0 B, c\u2019est un flux.<\/li>\n<li>Si C vole quelque chose \u00e0 D, c\u2019est aussi un flux, mais nettement moins sympathique.<\/li>\n<li>Lorsque E promet de faire quelque chose pour F, c\u2019est encore un flux.<\/li>\n<\/ul>\n<p><span class=\"exergue\">Dans le cas d\u2019un \u00e9change ou d\u2019une transaction, deux flux de valeurs \u00e9gales (condition de l\u2019accord) mais de sens oppos\u00e9s peuvent \u00eatre identifi\u00e9s, l\u2019un concerne l\u2019objet de l\u2019\u00e9change, l\u2019autre sa contrepartie.<\/span><\/p>\n<ul>\n<li>B vend une chose \u00e0 A\u00a0: 1<sup>er<\/sup> flux (flux r\u00e9el, objet de la transaction)<\/li>\n<li>A paie le prix convenu pour cette chose \u00e0 B\u00a0: 2<sup>e<\/sup> flux (flux financier, contrepartie de la transaction)<\/li>\n<\/ul>\n<h2>Comment la comptabilit\u00e9 pr\u00e9sente ces diff\u00e9rents flux\u00a0?<\/h2>\n<p>Si nous devions \u00e9crire l\u2019op\u00e9ration pr\u00e9c\u00e9dente du point de vue de chacun des deux acteurs concern\u00e9s, cela pourrait donner\u00a0:<\/p>\n<ul>\n<li><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-4351 alignright\" style=\"margin-left: 10px;\" title=\"la comptabilit\u00e9 et les flux\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/06\/formation-creation-dentreprise-300x276.png\" alt=\"la pr\u00e9sentation des flux en comptabilit\u00e9\" width=\"146\" height=\"134\" \/>Pour A\u00a0: \u00ab\u00a0j\u2019ai acquis une chose en contrepartie d\u2019une somme d\u2019argent\u00a0\u00bb<\/li>\n<li>Pour B\u00a0: \u00ab\u00a0j\u2019ai acquis une somme d\u2019argent en contrepartie d\u2019une chose\u00a0\u00bb<\/li>\n<\/ul>\n<p><span class=\"exergue\">C\u2019est exactement ce que fait la comptabilit\u00e9, mais sous une forme plus \u00ab\u00a0math\u00e9matique\u00a0\u00bb.<\/span><\/p>\n<p>Pour cela, elle utilise deux colonnes\u00a0:<\/p>\n<ul>\n<li>Dans celle de gauche appel\u00e9e \u00ab\u00a0d\u00e9bit\u00a0\u00bb, <strong><span class=\"exergue\">elle inscrit l\u2019objet de la transaction ou \u00ab\u00a0emploi\u00a0\u00bb<\/span><\/strong><\/li>\n<li>Dans celle de droite appel\u00e9e \u00ab\u00a0cr\u00e9dit\u00a0\u00bb, <strong><span class=\"exergue\">elle inscrit sa contrepartie ou \u00abressource\u00a0\u00bb.<\/span><\/strong><\/li>\n<\/ul>\n<p>Ce qui pourrait donner\u00a0:<\/p>\n<ul>\n<li>Comptabilit\u00e9 de A\u00a0:<\/li>\n<\/ul>\n<table style=\"margin: auto;\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"border-bottom: 1px solid black;\" valign=\"top\" width=\"200\">\n<p align=\"center\"><b>D\u00e9bit (Emploi)<\/b><\/p>\n<\/td>\n<td style=\"border-bottom: 1px solid black;\" valign=\"top\" width=\"200\">\n<p align=\"center\"><b>Cr\u00e9dit (Ressource)<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-right: 1px solid black;\" valign=\"top\" width=\"200\">\n<p align=\"center\">Une chose<\/p>\n<\/td>\n<td valign=\"top\" width=\"200\">\n<p align=\"center\">Une somme d\u2019argent<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>Comptabilit\u00e9 de B\u00a0:<\/li>\n<\/ul>\n<table style=\"margin: auto;\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"border-bottom: 1px solid black;\" width=\"200\">\n<p align=\"center\"><b>D\u00e9bit (Emploi)<\/b><\/p>\n<\/td>\n<td style=\"border-bottom: 1px solid black;\" width=\"200\">\n<p align=\"center\"><b>Cr\u00e9dit (Ressource)<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-right: 1px solid black;\" width=\"200\">\n<p align=\"center\">Une somme d\u2019argent<\/p>\n<\/td>\n<td valign=\"top\" width=\"200\">\n<p align=\"center\">Une chose<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<figure id=\"attachment_5933\" aria-describedby=\"caption-attachment-5933\" style=\"width: 300px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-medium wp-image-5933 \" title=\" la comptabilit\u00e9 et ses outils\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/08\/code-ape-300x203.png\" alt=\"la comptabilit\u00e9 en entreprise\" width=\"300\" height=\"203\" \/><figcaption id=\"caption-attachment-5933\" class=\"wp-caption-text\">Comment la comptabilit\u00e9 pr\u00e9sente-t-elle ces diff\u00e9rents flux ?<\/figcaption><\/figure>\n<p>Cependant, nous l\u2019avons d\u00e9j\u00e0 vu, la technique comptable traduit chaque \u00e9l\u00e9ment de l\u2019op\u00e9ration en une valeur mon\u00e9taire.<\/p>\n<p>Cette traduction a pour avantage de <span class=\"exergue\">permettre une tr\u00e8s grande flexibilit\u00e9 et adaptabilit\u00e9 du syst\u00e8me \u00e0 toutes les op\u00e9rations possibles.<\/span> Elle a cependant \u00e9galement l\u2019inconv\u00e9nient de faire perdre de vue la r\u00e9alit\u00e9 des \u00e9l\u00e9ments concern\u00e9s par chaque flux.<\/p>\n<p>En effet, imaginons que la chose ait \u00e9t\u00e9 \u00e9chang\u00e9e pour une valeur de 100. Si la technique comptable se limitait \u00e0 remplacer chaque \u00e9l\u00e9ment par sa valeur mon\u00e9taire, cela donnerait alors :<\/p>\n<ul>\n<li>Comptabilit\u00e9 de A\u00a0:<\/li>\n<\/ul>\n<table style=\"margin: auto;\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"border-bottom: 1px solid black;\" valign=\"top\" width=\"200\">\n<p align=\"center\"><b>D\u00e9bit (Emploi)<\/b><\/p>\n<\/td>\n<td style=\"border-bottom: 1px solid black;\" valign=\"top\" width=\"200\">\n<p align=\"center\"><b>Cr\u00e9dit (Ressource)<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-right: 1px solid black;\" valign=\"top\" width=\"200\">\n<p align=\"center\">100<\/p>\n<\/td>\n<td valign=\"top\" width=\"200\">\n<p align=\"center\">100<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>Comptabilit\u00e9 de B\u00a0:<\/li>\n<\/ul>\n<table style=\"margin: auto;\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"border-bottom: 1px solid black;\" width=\"200\">\n<p align=\"center\"><b>D\u00e9bit (Emploi)<\/b><\/p>\n<\/td>\n<td style=\"border-bottom: 1px solid black;\" width=\"200\">\n<p align=\"center\"><b>Cr\u00e9dit (Ressource)<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-right: 1px solid black;\" valign=\"top\" width=\"200\">\n<p align=\"center\">100<\/p>\n<\/td>\n<td valign=\"top\" width=\"200\">\n<p align=\"center\">100<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><span class=\"exergue\">Totalement ind\u00e9chiffrable\u00a0!<\/span><\/strong><\/p>\n<p>Pour \u00e9viter cela, la comptabilit\u00e9 utilise un syst\u00e8me de comptes.<\/p>\n<h2>Qu\u2019est-ce qu\u2019un compte\u00a0?<\/h2>\n<p>Un compte est une subdivision portant un nom (ou un num\u00e9ro) dans laquelle sont rang\u00e9es toutes les op\u00e9rations portant sur un m\u00eame type d&rsquo;\u00e9l\u00e9ments.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-3364 alignright\" style=\"margin-left: 10px;\" title=\"la comptabilit\u00e9\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/05\/cout-de-revient-300x289.png\" alt=\"qu'est ce qu'un compte\" width=\"180\" height=\"173\" \/><span style=\"color: initial; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif; font-size: revert;\">Dans notre exemple, nous pourrions ainsi cr\u00e9er deux comptes :<\/span><\/p>\n<ul>\n<li>le premier s\u2019appellerait \u00ab\u00a0chose\u00a0\u00bb et regrouperait tous les flux portant sur des choses,<\/li>\n<li>\u00a0le second s\u2019appellerait \u00abargent\u00a0\u00bb et regrouperait tous les flux portant sur de l\u2019argent.<\/li>\n<\/ul>\n<p>Dans ce cas, l\u2019op\u00e9ration d\u00e9crite ci-dessus pourrait s\u2019\u00e9crire\u00a0:<\/p>\n<ul>\n<li>Comptabilit\u00e9 de A\u00a0:<\/li>\n<\/ul>\n<table style=\"margin: auto;\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"border-bottom: 1px solid black;\" width=\"200\">\n<p align=\"center\"><b>D\u00e9bit (Emploi)<\/b><\/p>\n<\/td>\n<td style=\"border-bottom: 1px solid black;\" width=\"200\">\n<p align=\"center\"><b>Cr\u00e9dit (Ressource)<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-right: 1px solid black;\" valign=\"top\" width=\"200\">\n<p align=\"center\">Chose\u00a0: 100<\/p>\n<\/td>\n<td valign=\"top\" width=\"200\">\n<p align=\"center\">Argent\u00a0: 100<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>Comptabilit\u00e9 de B\u00a0:<\/li>\n<\/ul>\n<table style=\"margin: auto;\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"border-bottom: 1px solid black;\" width=\"200\">\n<p align=\"center\"><b>D\u00e9bit (Emploi)<\/b><\/p>\n<\/td>\n<td style=\"border-bottom: 1px solid black;\" width=\"200\">\n<p align=\"center\"><b>Cr\u00e9dit (Ressource)<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-right: 1px solid black;\" width=\"200\">\n<p align=\"center\">Argent\u00a0: 100<\/p>\n<\/td>\n<td valign=\"top\" width=\"200\">\n<p align=\"center\">Chose\u00a0: 100<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Certes, le r\u00e9sultat n\u2019est pas, sauf pour les yeux avertis, directement plus compr\u00e9hensible que notre formulation litt\u00e9raire de d\u00e9part\u00a0:<\/p>\n<ul>\n<li>Pour A\u00a0: \u00ab\u00a0j\u2019ai acquis une chose en contrepartie d\u2019une somme d\u2019argent valant 100\u00a0\u00bb<\/li>\n<\/ul>\n<ul>\n<li>Pour B\u00a0: \u00ab\u00a0j\u2019ai acquis une somme d\u2019argent valant 100 en contrepartie d\u2019une chose\u00a0\u00bb<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-3836 alignleft\" style=\"margin-right: 10px;\" title=\"la comptabilit\u00e9 d'entreprise\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/06\/creation-dentreprise6-300x295.png\" alt=\"la comptabilit\u00e9 dans l'entreprise\" width=\"65\" height=\"64\" \/>Nous verrons cependant, dans d&rsquo;autres articles de notre blog que la \u00ab\u00a0compta\u00a0\u00bb est nettement plus puissante et souple, permettant notamment de soustraire ou d\u2019additionner ensemble des pommes et des poires\u2026 d&rsquo;autres articles porteront ainsi sur \u00a0:<\/p>\n<ul style=\"text-align: justify; margin-left: 100px;\">\n<li><a title=\"Faut-il externaliser la comptabilit\u00e9 de votre entreprise ?\" href=\"https:\/\/valoxy.org\/blog\/externaliser-comptabilite-entreprise-a-un-expert-comptable\/\" target=\"_blank\" rel=\"noopener\">le choix d&rsquo;une comptabilit\u00e9 faite dans l&rsquo;entreprise ou sous-trait\u00e9e \u00e0 un expert-comptable<\/a>,<\/li>\n<li><a title=\"Dirigeants : Faut-il passer \u00e0 la comptabilit\u00e9 \u00e0 distance ?\" href=\"https:\/\/valoxy.org\/blog\/comptabilite-a-distance\/\" target=\"_blank\" rel=\"noopener\">l&rsquo;int\u00e9r\u00eat, ou non de faire une comptabilit\u00e9 en ligne,<\/a><\/li>\n<li><a title=\"La rentabilit\u00e9: quels outils pour la mesurer ?\" href=\"https:\/\/valoxy.org\/blog\/la-rentabilite-quels-outils-pour-la-mesurer\/\" target=\"_blank\" rel=\"noopener\">les liens entre la comptabilit\u00e9 et les indicateurs de gestion<\/a>.<\/li>\n<\/ul>\n<div class=\"encadre-style\"><\/p>\n<h2><b>Pour r\u00e9sumer la comptabilit\u00e9 :<\/b><\/h2>\n<p>La comptabilit\u00e9 est un ensemble de proc\u00e9d\u00e9s, r\u00e8gles et normes permettant de transcrire toutes les op\u00e9rations \u00e9conomiques r\u00e9alis\u00e9es par des personnes (physiques ou morales) ou des groupes de personnes, sous la forme de flux financiers exprim\u00e9s en valeur mon\u00e9taire.<\/p>\n<p>Pour cela, elle utilise\u00a0:<\/p>\n<ul>\n<li>une pr\u00e9sentation en deux colonnes, dans celle de gauche appel\u00e9e \u00ab\u00a0D\u00e9bit\u00a0\u00bb concerne l\u2019objet de l\u2019op\u00e9ration ou \u00ab\u00a0Emploi\u00a0\u00bb et celle de droite appel\u00e9e \u00ab\u00a0Cr\u00e9dit\u00a0\u00bb concerne sa contrepartie ou \u00ab\u00a0Ressource\u00a0\u00bb.<\/li>\n<li>un syst\u00e8me de comptes permettant de ranger tous les flux portant sur des \u00e9l\u00e9ments identiques.<\/li>\n<\/ul>\n<p><\/div>\n<p>Cet article vous a int\u00e9ress\u00e9 ? Laissez-nous vos commentaires sur le blog ! Pour comprendre un peu mieux toutes ces notions, retrouvez nos diff\u00e9rents articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/les-incontournables-de-la-comptabilite\/\">Les incontournables de la comptabilit\u00e9<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/les-acteurs-comptabilite-entreprise-07082014avallau01\/\">Quels sont les acteurs de la comptabilit\u00e9 d\u2019une entreprise ?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/la-comptabilite-apporte-a-entreprise-06232014avallau01\/\">Qu\u2019est-ce que la comptabilit\u00e9 apporte \u00e0 l\u2019entreprise\u00a0?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/comptabilite-de-tresorerie-ou-dengagement\/\">Comptabilit\u00e9 de tr\u00e9sorerie ou d\u2019engagement\u00a0?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/parler-langage-comptable\/\">Parler le langage comptable<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Pour r\u00e9pondre \u00e0 cette question, partons de la d\u00e9finition que le petit Larousse donne du mot \u00ab\u00a0comptabilit\u00e9\u00a0\u00bb\u00a0: \u00ab\u00a0technique de mesure de l\u2019activit\u00e9 d\u2019un agent \u00e9conomique\u00a0\u00bb. La comptabilit\u00e9 est donc une technique, c\u2019est-\u00e0-dire un ensemble de proc\u00e9d\u00e9s, de r\u00e8gles et de&#8230;<\/p>\n","protected":false},"author":1,"featured_media":6466,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-7360","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>La comptabilit\u00e9, qu&#039;est-ce que c&#039;est ? | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"La comptabilit\u00e9 est l&#039;ensemble des proc\u00e9d\u00e9s, r\u00e8gles et normes, utilis\u00e9 pour mesurer et garder trace de l\u2019activit\u00e9 d\u2019un agent \u00e9conomique.\" \/>\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\/quest-ce-que-la-comptabilite\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La comptabilit\u00e9, qu&#039;est-ce que c&#039;est ? 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