{"id":7480,"date":"2025-01-17T12:00:00","date_gmt":"2025-01-17T11:00:00","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=7480"},"modified":"2025-07-10T19:27:05","modified_gmt":"2025-07-10T17:27:05","slug":"ecriture-comptable-03242014avs1","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/ecriture-comptable-03242014avs1\/","title":{"rendered":"Qu\u2019est-ce qu\u2019une \u00e9criture comptable ?"},"content":{"rendered":"<p class=\"p1\"><span class=\"s1\">L&rsquo;\u00e9criture comptable traduit la r\u00e9alit\u00e9 des flux qui traversent l&rsquo;entreprise. En effet, la comptabilit\u00e9 retrace l\u2019ensemble des op\u00e9rations men\u00e9es par un agent \u00e9conomique, sous la forme de flux exprim\u00e9s en valeur mon\u00e9taire et rang\u00e9s dans des comptes, subdivisions regroupant les flux de m\u00eame nature. (voir notre article \u00ab <a href=\"https:\/\/valoxy.org\/blog\/quest-ce-que-la-comptabilite\/\"><span class=\"s2\">Qu\u2019est-ce que la Comptabilit\u00e9\u00a0<\/span><\/a>\u00bb).\u00a0<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">Pour ce faire, chaque flux fait l\u2019objet d\u2019une \u00e9criture comptable indiquant son objet (ou \u00ab\u00a0Emploi\u00a0\u00bb, ce que l\u2019on obtient) dans la colonne \u00ab\u00a0d\u00e9bit\u00a0\u00bb et sa contrepartie (ou \u00ab\u00a0Ressource\u00a0\u00bb, ce que l\u2019on donne) dans la colonne \u00ab\u00a0cr\u00e9dit\u00a0\u00bb. <\/span><\/p>\n<p class=\"p2\"><span class=\"s1\">Dans cet article, Valoxy, cabinet d\u2019expertise comptable dans les Hauts-de-France, vous explique l\u2019\u00e9criture comptable.<\/span><\/p>\n<figure id=\"attachment_5700\" aria-describedby=\"caption-attachment-5700\" style=\"width: 181px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\" wp-image-5700 \" title=\"l'\u00e9criture comptable et l'expert-comptable\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/faux-documents.jpg\" alt=\"l'\u00e9criture comptable\" width=\"181\" height=\"136\" \/><figcaption id=\"caption-attachment-5700\" class=\"wp-caption-text\">Qu&rsquo;est-ce qu&rsquo;une \u00e9criture comptable?<\/figcaption><\/figure>\n<h2>Les informations comptables d&rsquo;une op\u00e9ration \u00e9conomique<\/h2>\n<p>Prenons un exemple simple\u00a0: Jean ach\u00e8te une table \u00e0 Pierre pour 100 euros.<\/p>\n<p>En comptabilit\u00e9, cette op\u00e9ration s\u2019analyse comme deux flux de sens oppos\u00e9s mais de valeurs identiques:<\/p>\n<ul>\n<li>Jean re\u00e7oit une table valant 100\u20ac.<\/li>\n<li>Il r\u00e8gle 100\u20ac en argent \u00e0 Pierre.<\/li>\n<\/ul>\n<p>Dit autrement\u00a0:<\/p>\n<ul>\n<li>Jean utilise une ressource (100\u20ac en esp\u00e8ces) dans le but d\u2019acqu\u00e9rir une table (l\u2019emploi de sa ressource).<\/li>\n<li>Pierre utilise une ressource (une table) dans le but d\u2019acqu\u00e9rir 100\u20ac en esp\u00e8ces (l\u2019emploi de sa ressource).<\/li>\n<\/ul>\n<figure id=\"attachment_2978\" aria-describedby=\"caption-attachment-2978\" style=\"width: 199px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-2978 \" title=\"la comptabilit\u00e9\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/05\/capitaux-propres.png\" alt=\"l'information comptable\" width=\"199\" height=\"132\" \/><figcaption id=\"caption-attachment-2978\" class=\"wp-caption-text\">Les informations comptables<\/figcaption><\/figure>\n<p>Ce double flux pourrait \u00eatre comptabilis\u00e9 comme suit chez Jean et chez Pierre :<\/p>\n<ul>\n<li><span class=\"exergue\"><strong><span style=\"text-decoration: underline;\">Chez Jean\u00a0:<\/span><\/strong><\/span><\/li>\n<\/ul>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"border-bottom: 1px solid black; border-right: 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\">Table : 100<\/p>\n<\/td>\n<td valign=\"top\" width=\"200\">\n<p align=\"center\">Esp\u00e8ces: 100<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li><span class=\"exergue\"><strong><span style=\"text-decoration: underline;\">Chez Pierre\u00a0:<\/span><\/strong><\/span><\/li>\n<\/ul>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"border-bottom: 1px solid black; border-right: 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\">Esp\u00e8ces : 100<\/p>\n<\/td>\n<td valign=\"top\" width=\"200\">\n<p align=\"center\">Table\u00a0: 100<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span class=\"exergue\">Cependant, un agent \u00e9conomique \u00e9tant amen\u00e9 \u00e0 conduire plusieurs op\u00e9rations (parfois des milliers, voire des millions), une telle pr\u00e9sentation ne serait pas pratique !<\/span><\/p>\n<p>C\u2019est pourquoi les \u00e9critures comptables sont pr\u00e9sent\u00e9es en lignes.<\/p>\n<h2>Qu\u2019est qu\u2019une ligne d\u2019\u00e9criture comptable\u00a0?<\/h2>\n<p>Reprenons l\u2019exemple pr\u00e9c\u00e9dent et voyons comment cette op\u00e9ration se pr\u00e9senterait sous la forme d\u2019une ligne d\u2019\u00e9criture comptable\u00a0:<\/p>\n<ul>\n<li><span class=\"exergue\"><strong><span style=\"text-decoration: underline;\">Chez Jean\u00a0:<\/span><\/strong><\/span><\/li>\n<\/ul>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"125\">\n<p align=\"center\">Date<\/p>\n<\/td>\n<td width=\"128\">\n<p align=\"center\">Libell\u00e9<\/p>\n<\/td>\n<td width=\"130\">\n<p align=\"center\">Compte<\/p>\n<\/td>\n<td width=\"118\">\n<p align=\"center\">D\u00e9bit<\/p>\n<p align=\"center\">(Emploi)<\/p>\n<\/td>\n<td width=\"118\">\n<p align=\"center\">Cr\u00e9dit (Ressource)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"125\">15\/01\/2014<\/td>\n<td valign=\"top\" width=\"128\">Achat d\u2019une table<\/td>\n<td valign=\"top\" width=\"130\">Table<\/td>\n<td valign=\"top\" width=\"118\">\n<p align=\"center\">100<\/p>\n<\/td>\n<td valign=\"top\" width=\"118\"><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"125\">15\/01\/2014<\/td>\n<td valign=\"top\" width=\"128\">Achat d\u2019une table<\/td>\n<td valign=\"top\" width=\"130\">Esp\u00e8ces<\/td>\n<td valign=\"top\" width=\"118\"><\/td>\n<td valign=\"top\" width=\"118\">\n<p align=\"center\">100<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li><span class=\"exergue\"><strong><span style=\"text-decoration: underline;\">Chez Pierre\u00a0:<\/span><\/strong><\/span><\/li>\n<\/ul>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"125\">\n<p align=\"center\">Date<\/p>\n<\/td>\n<td valign=\"top\" width=\"128\">\n<p align=\"center\">Libell\u00e9<\/p>\n<\/td>\n<td valign=\"top\" width=\"130\">\n<p align=\"center\">Compte<\/p>\n<\/td>\n<td valign=\"top\" width=\"118\">\n<p align=\"center\">D\u00e9bit<\/p>\n<\/td>\n<td valign=\"top\" width=\"118\">\n<p align=\"center\">Cr\u00e9dit<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"125\">15\/01\/2014<\/td>\n<td valign=\"top\" width=\"128\">Vente d\u2019une table<\/td>\n<td valign=\"top\" width=\"130\">Esp\u00e8ces<\/td>\n<td valign=\"top\" width=\"118\">\n<p align=\"center\">100<\/p>\n<\/td>\n<td valign=\"top\" width=\"118\"><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"125\">15\/01\/2014<\/td>\n<td valign=\"top\" width=\"128\">Vente d\u2019une table<\/td>\n<td valign=\"top\" width=\"130\">Table<\/td>\n<td valign=\"top\" width=\"118\"><\/td>\n<td valign=\"top\" width=\"118\">\n<p align=\"center\">100<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"encadre-style\"><\/p>\n<p>Une ligne d\u2019\u00e9criture comptable est donc une pr\u00e9sentation normalis\u00e9e des principales informations de chaque flux d\u2019op\u00e9ration. C&rsquo;est la transcription d&rsquo;un flux.<\/p>\n<p><\/div>\n<p>Au minimum (comme dans notre exemple), une ligne d\u2019\u00e9criture comptable doit indiquer pour chaque flux\u00a0:<\/p>\n<ul>\n<li><img decoding=\"async\" class=\" wp-image-3244 alignright\" style=\"margin-left: 10px;\" title=\"l'\u00e9criture comptable\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/05\/projet-creation-entreprise.png\" alt=\"la ligne d'\u00e9criture comptable\" width=\"129\" height=\"133\" \/>la date auquel il survient,<\/li>\n<li>le libell\u00e9 qui en est une pr\u00e9sentation succincte,<\/li>\n<li>le compte (son num\u00e9ro) dans lequel il se range,<\/li>\n<li>sa valeur mon\u00e9taire<\/li>\n<li>son \u00ab\u00a0sens\u00a0\u00bb, c\u2019est-\u00e0-dire s\u2019il est un emploi (D\u00e9bit) ou une ressource (Cr\u00e9dit) pour l\u2019agent dont on tient la comptabilit\u00e9.<\/li>\n<\/ul>\n<div class=\"encadre-style\"><\/p>\n<p><span class=\"exergue\"><b>De plus, l\u2019ensemble des lignes d\u2019\u00e9criture retra\u00e7ant une op\u00e9ration doivent au final inscrire un montant \u00e9gal au d\u00e9bit et au cr\u00e9dit. On dit que l\u2019\u00e9criture doit \u00eatre \u00e9quilibr\u00e9e.<\/b><\/span><\/p>\n<p><\/div>\n<h2>O\u00f9 s\u2019inscrit l&rsquo;\u00e9criture comptable ?<\/h2>\n<p>Les \u00e9critures comptables s\u2019inscrivent (on dit \u00ab se passent \u00bb) dans un document (le plus souvent \u00e9lectronique) appel\u00e9 journal. (voir notre article <a href=\"https:\/\/valoxy.org\/blog\/les-journaux-comptables\/\">Les journaux comptables<\/a>)<\/p>\n<p>Par mesure de plus grande lisibilit\u00e9, on n\u2019utilise pas qu&rsquo;un seul journal, mais plusieurs, dans lesquels sont regroup\u00e9s les op\u00e9rations de m\u00eame nature (les achats, les ventes, les op\u00e9rations diverses, la banque, etc\u2026).<\/p>\n<p>Ce qui donnerait pour notre exemple\u00a0:<\/p>\n<ul>\n<li>Chez Jean\u00a0:<\/li>\n<\/ul>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td colspan=\"5\" width=\"619\">\n<p align=\"center\"><b>Journal d\u2019achats<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"125\">\n<p align=\"center\">Date<\/p>\n<\/td>\n<td width=\"128\">\n<p align=\"center\">Libell\u00e9<\/p>\n<\/td>\n<td width=\"130\">\n<p align=\"center\">Compte<\/p>\n<\/td>\n<td width=\"118\">\n<p align=\"center\">D\u00e9bit<\/p>\n<p align=\"center\">(Emploi)<\/p>\n<\/td>\n<td width=\"118\">\n<p align=\"center\">Cr\u00e9dit (Ressource)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"125\">15\/01\/2014<\/td>\n<td valign=\"top\" width=\"128\">Achat d\u2019une table<\/td>\n<td valign=\"top\" width=\"130\">Table<\/td>\n<td valign=\"top\" width=\"118\">\n<p align=\"center\">100<\/p>\n<\/td>\n<td valign=\"top\" width=\"118\"><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"125\">15\/01\/2014<\/td>\n<td valign=\"top\" width=\"128\">Achat d\u2019une table<\/td>\n<td valign=\"top\" width=\"130\">Argent<\/td>\n<td valign=\"top\" width=\"118\"><\/td>\n<td valign=\"top\" width=\"118\">\n<p align=\"center\">100<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>Chez Pierre\u00a0:<\/li>\n<\/ul>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td colspan=\"5\" valign=\"top\" width=\"619\">\n<p align=\"center\"><b>Journal de ventes<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"125\">\n<p align=\"center\">Date<\/p>\n<\/td>\n<td valign=\"top\" width=\"128\">\n<p align=\"center\">Libell\u00e9<\/p>\n<\/td>\n<td valign=\"top\" width=\"130\">\n<p align=\"center\">Compte<\/p>\n<\/td>\n<td valign=\"top\" width=\"118\">\n<p align=\"center\">D\u00e9bit<\/p>\n<\/td>\n<td valign=\"top\" width=\"118\">\n<p align=\"center\">Cr\u00e9dit<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"125\">15\/01\/2014<\/td>\n<td valign=\"top\" width=\"128\">Vente d\u2019une table<\/td>\n<td valign=\"top\" width=\"130\">Argent<\/td>\n<td valign=\"top\" width=\"118\">\n<p align=\"center\">100<\/p>\n<\/td>\n<td valign=\"top\" width=\"118\"><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"125\">15\/01\/2014<\/td>\n<td valign=\"top\" width=\"128\">Vente d\u2019une table<\/td>\n<td valign=\"top\" width=\"130\">Table<\/td>\n<td valign=\"top\" width=\"118\"><\/td>\n<td valign=\"top\" width=\"118\">\n<p align=\"center\">100<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Pour r\u00e9sumer l&rsquo;\u00e9criture comptable<\/h2>\n<div class=\"encadre-style\">Une \u00e9criture comptable est la transcription d\u2019un flux en comptabilit\u00e9.<\/p>\n<p>Elle se pr\u00e9sente sous la forme d\u2019une ligne indiquant les principales informations du flux concern\u00e9, au minimum\u00a0:<\/p>\n<ul>\n<li>Sa date\u00a0;<\/li>\n<li>Sa description succincte (son libell\u00e9)\u00a0;<\/li>\n<li>Le compte auquel le flux se rattache ;<\/li>\n<li>Son sens\u00a0: \u00ab\u00a0D\u00e9bit\u00a0\u00bb si le flux est un emploi,\u00a0 \u00ab\u00a0Cr\u00e9dit\u00a0\u00bb si le flux est une ressource\u00a0;<\/li>\n<li>Sa valeur.<\/li>\n<\/ul>\n<p>L\u2019ensemble des lignes d\u2019\u00e9critures comptables concernant une op\u00e9ration doit \u00eatre \u00e9quilibr\u00e9, c\u2019est-\u00e0-dire totaliser une valeur globale identique en emploi et en ressources.<\/p>\n<p>Les \u00e9critures comptables sont inscrites (\u00ab\u00a0pass\u00e9es\u00a0\u00bb) dans un document appel\u00e9 \u00ab\u00a0Journal\u00a0\u00bb<\/p>\n<p>On utilise plusieurs journaux, chacun servant \u00e0 regrouper les \u00e9critures correspondant \u00e0 des op\u00e9rations semblables (tous les achats dans un \u00ab journal d\u2019achats \u00bb, toutes les ventes dans un \u00ab journal de ventes \u00bb, etc.).<b><\/b><\/p>\n<p><\/div>\n<p class=\"p1\"><span class=\"s1\">Pour plus d\u2019informations sur les \u00e9critures comptables, retrouvez nos articles sur le blog de Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li1\"><a href=\"https:\/\/valoxy.org\/blog\/parler-langage-comptable\/#1\"><span class=\"s2\">Parler le langage comptable<\/span><\/a><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/comptabilite-qu-est-ce-qu-un-compte-03102014avl1\/\">Comptabilit\u00e9 : qu\u2019est-ce qu\u2019un compte ?<\/a><\/span><\/li>\n<li class=\"li2\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/les-incontournables-de-la-comptabilite\/\" target=\"_self\" rel=\"noopener noreferrer\">Les incontournables de la comptabilit\u00e9<\/a><\/li>\n<li class=\"li2\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/les-principes-comptables-expliques\/\" target=\"_self\" rel=\"noopener noreferrer\">Les principes comptables expliqu\u00e9s<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>L&rsquo;\u00e9criture comptable traduit la r\u00e9alit\u00e9 des flux qui traversent l&rsquo;entreprise. En effet, la comptabilit\u00e9 retrace l\u2019ensemble des op\u00e9rations men\u00e9es par un agent \u00e9conomique, sous la forme de flux exprim\u00e9s en valeur mon\u00e9taire et rang\u00e9s dans des comptes, subdivisions regroupant les&#8230;<\/p>\n","protected":false},"author":1,"featured_media":5218,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-7480","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>Qu&#039;est-ce qu&#039;une \u00e9criture comptable ?<\/title>\n<meta name=\"description\" content=\"Chaque flux fait l\u2019objet d\u2019une \u00e9criture comptable indiquant son objet (ou \u00ab Emploi \u00bb) dans la colonne \u00ab d\u00e9bit \u00bb et sa contrepartie ...\" 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