{"id":931,"date":"2019-10-03T10:40:17","date_gmt":"2019-10-03T08:40:17","guid":{"rendered":"https:\/\/www.facture.net\/blog\/?p=931"},"modified":"2025-08-21T09:42:53","modified_gmt":"2025-08-21T07:42:53","slug":"journal-comptable","status":"publish","type":"post","link":"https:\/\/www.facture.net\/blog\/journal-comptable\/","title":{"rendered":"3 r\u00e8gles \u00e0 respecter dans votre journal comptable"},"content":{"rendered":"<p>Toute entreprise se doit de garder une trace des op\u00e9rations comptables effectu\u00e9es quotidiennement. Le\u00a0<strong>journal comptable<\/strong>, permet de retracer tous les cr\u00e9dits et d\u00e9bits de la soci\u00e9t\u00e9 et contient des \u00e9critures dans l\u2019ordre chronologique des mouvements financiers. Chaque op\u00e9ration se doit d\u2019\u00eatre accompagn\u00e9e d\u2019un justificatif (<a href=\"https:\/\/www.facture.net\/blog\/mentions-obligatoires-facture\/\">factures<\/a>, pi\u00e8ces de banque, note, etc.).<\/p>\n<p>Le journal comptable est un document obligatoire pour la majorit\u00e9 des entreprises et il est r\u00e9git par des contraintes l\u00e9gales. Cela signifie qu\u2019il est n\u00e9cessaire de respecter un certain nombre de r\u00e8gles tant pour sa tenue que pour sa mise en forme. Quelles sont-elles\u00a0? Nous vous disons tout.<\/p>\n<h2><strong>Journal comptable\u00a0: d\u00e9finition<\/strong><\/h2>\n<p>Le journal comptable se pr\u00e9sente sous forme d\u2019<strong>un tableau \u00e0 deux colonnes<\/strong>. Son but est de garder une trace de toutes les op\u00e9rations comptables de l\u2019entreprise tant au cr\u00e9dit qu\u2019au d\u00e9bit. Si vos lectures vous am\u00e8nent \u00e0 rencontrer des termes tels que \u00ab\u00a0journal g\u00e9n\u00e9ral\u00a0\u00bb ou \u00ab\u00a0livre journal\u00a0\u00bb, sachez qu\u2019il s\u2019agit exactement de la m\u00eame chose.<\/p>\n<p>Pour le tenir, il convient d\u2019<strong>enregistrer de mani\u00e8re chronologique toutes les \u00e9critures comptables<\/strong>. Elles peuvent \u00eatre report\u00e9es dans diff\u00e9rents journaux .<\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-936\" src=\"https:\/\/www.facture.net\/blog\/wp-content\/uploads\/sites\/3\/2019\/09\/journal-comptable-entreprise-compressor-1.jpg\" alt=\"Journal comptable\" width=\"700\" height=\"467\" srcset=\"https:\/\/www.facture.net\/blog\/wp-content\/uploads\/sites\/3\/2019\/09\/journal-comptable-entreprise-compressor-1.jpg 700w, https:\/\/www.facture.net\/blog\/wp-content\/uploads\/sites\/3\/2019\/09\/journal-comptable-entreprise-compressor-1-300x200.jpg 300w, https:\/\/www.facture.net\/blog\/wp-content\/uploads\/sites\/3\/2019\/09\/journal-comptable-entreprise-compressor-1-60x40.jpg 60w, https:\/\/www.facture.net\/blog\/wp-content\/uploads\/sites\/3\/2019\/09\/journal-comptable-entreprise-compressor-1-370x247.jpg 370w, https:\/\/www.facture.net\/blog\/wp-content\/uploads\/sites\/3\/2019\/09\/journal-comptable-entreprise-compressor-1-270x180.jpg 270w, https:\/\/www.facture.net\/blog\/wp-content\/uploads\/sites\/3\/2019\/09\/journal-comptable-entreprise-compressor-1-570x380.jpg 570w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<h2><strong>Livre comptable et grand livre\u00a0: quelles diff\u00e9rences\u00a0?<\/strong><\/h2>\n<p>Ces deux \u00e9l\u00e9ments comptables sont obligatoires. Cependant, ils diff\u00e8rent l\u2019un de l\u2019autre \u00e0 plusieurs points de vue.<\/p>\n<ul>\n<li><strong>Le\u00a0livre comptable<\/strong>\u00a0: recense tous les \u00e9l\u00e9ments qui affectent le patrimoine.<\/li>\n<li><strong>Le\u00a0grand livre<\/strong>\u00a0: recense les m\u00eames \u00e9l\u00e9ments, en les rattachant \u00e0 leur compte respectif. On y retrouve le d\u00e9tail, pour chaque \u00e9criture, de l\u2019impact sur le compte rattach\u00e9.<\/li>\n<\/ul>\n<h2><strong>Votre entreprise doit-elle tenir un journal comptable\u00a0?<\/strong><\/h2>\n<p>Ce journal est une obligation l\u00e9gale de comptabilit\u00e9. Il est donc n\u00e9cessaire pour toutes les structures, \u00e0 l\u2019exception des micro entreprises.<\/p>\n<p>Le livre journal est obligatoire pour toutes les entreprises assujetties \u00e0\u00a0:<\/p>\n<ul>\n<li>L\u2019imp\u00f4t sur les soci\u00e9t\u00e9s<\/li>\n<li>Le r\u00e9gime r\u00e9el d\u2019imposition<\/li>\n<li>La d\u00e9claration contr\u00f4l\u00e9e<\/li>\n<li>Le r\u00e9gime simplifi\u00e9<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-937\" src=\"https:\/\/www.facture.net\/blog\/wp-content\/uploads\/sites\/3\/2019\/09\/livre-comptable-compressor-1.jpg\" alt=\"Comptable\" width=\"700\" height=\"467\" srcset=\"https:\/\/www.facture.net\/blog\/wp-content\/uploads\/sites\/3\/2019\/09\/livre-comptable-compressor-1.jpg 700w, https:\/\/www.facture.net\/blog\/wp-content\/uploads\/sites\/3\/2019\/09\/livre-comptable-compressor-1-300x200.jpg 300w, https:\/\/www.facture.net\/blog\/wp-content\/uploads\/sites\/3\/2019\/09\/livre-comptable-compressor-1-60x40.jpg 60w, https:\/\/www.facture.net\/blog\/wp-content\/uploads\/sites\/3\/2019\/09\/livre-comptable-compressor-1-370x247.jpg 370w, https:\/\/www.facture.net\/blog\/wp-content\/uploads\/sites\/3\/2019\/09\/livre-comptable-compressor-1-270x180.jpg 270w, https:\/\/www.facture.net\/blog\/wp-content\/uploads\/sites\/3\/2019\/09\/livre-comptable-compressor-1-570x380.jpg 570w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<h2><strong>Quelles r\u00e8gles doivent \u00eatre observ\u00e9es\u00a0?<\/strong><\/h2>\n<h3>1. Conservation<\/h3>\n<p>Tout livre comptable doit \u00eatre <strong>conserv\u00e9 pendant dix ans<\/strong>. Qu\u2019il s\u2019agisse d\u2019un format papier ou num\u00e9rique. De plus en plus de livres journaux sont \u00e0 pr\u00e9sent d\u00e9mat\u00e9rialis\u00e9s gr\u00e2ce aux <a href=\"https:\/\/www.facture.net\/blog\/logiciels-comptabilite-gratuits\/\">logiciels de comptabilit\u00e9 agr\u00e9\u00e9s<\/a>.<\/p>\n<h3>2. Nombre de journaux<\/h3>\n<p>Il est possible de ne tenir qu\u2019un seul journal comptable. N\u00e9anmoins, il est plus courant d\u2019en poss\u00e9der plusieurs, pour des raisons \u00e9videntes de praticit\u00e9 et d\u2019identification des mouvements. En <strong>attribuant un journal \u00e0 un type de d\u00e9bit et cr\u00e9dit<\/strong> (par exemple\u00a0: vente, achat, etc.), il est beaucoup plus simple de distinguer les diff\u00e9rents types de d\u00e9penses.<\/p>\n<h3>3. Tenue du journal<\/h3>\n<p>Il est primordial que les \u00e9critures apparaissent dans l\u2019<strong>ordre chronologique<\/strong> et soient <strong>ventil\u00e9es jour apr\u00e8s jour<\/strong>. Il n\u2019existe pas d\u2019enregistrement comptable d\u2019une \u00e9criture qui courrait sur plusieurs jours.<\/p>\n<p>Il est \u00e9galement <strong>interdit de laisser un blanc ou de raturer<\/strong>, gommer etc. Une \u00e9criture dans le livre est par d\u00e9finition ind\u00e9l\u00e9bile. Il existe n\u00e9anmoins la possibilit\u00e9 d\u2019\u00e9mettre une \u00e9criture de r\u00e9gularisation ou de <a href=\"https:\/\/www.facture.net\/blog\/comment-rectifier-une-facture-en-cas-derreur\/\">correction<\/a>.<\/p>\n<p>Enfin, les sommes doivent \u00eatre indiqu\u00e9es dans la <strong>monnaie nationale<\/strong> du pays o\u00f9 se situe le si\u00e8ge social de l\u2019entreprise.<\/p>\n<p>Quels \u00e9l\u00e9ments doivent obligatoirement figurer\u00a0?<\/p>\n<ul>\n<li>La date pour chaque op\u00e9ration enregistr\u00e9e<\/li>\n<li>Le libell\u00e9 de l\u2019\u00e9criture comptable<\/li>\n<li>Le montant de l\u2019op\u00e9ration comptabilis\u00e9e<\/li>\n<li>Le compte concern\u00e9 par la ligne<\/li>\n<\/ul>\n<h2><strong>Comment int\u00e9grer la TVA au journal comptable\u00a0?<\/strong><\/h2>\n<p>En tant qu\u2019<a href=\"https:\/\/www.facture.net\/blog\/declaration-tva-a-savoir\/\">assujetti \u00e0 TVA<\/a> (taxe sur la valeur ajout\u00e9e), chacune de vos op\u00e9rations de vente et d\u2019achat vient impacter un compte. Ce compte est celui de la classe\u00a04456 du plan comptable g\u00e9n\u00e9ral (PCG) lorsque la TVA est d\u00e9ductible, ou 4457 lorsqu\u2019elle est collect\u00e9e.<\/p>\n<h2><strong>Logiciels de comptabilit\u00e9\u00a0: quels avantages\u00a0?<\/strong><\/h2>\n<p>Le b\u00e9n\u00e9fice \u00e0 retirer d\u2019un\u00a0logiciel comptable\u00a0tient \u00e0 trois aspects cl\u00e9s\u00a0:<\/p>\n<ul>\n<li>La possibilit\u00e9 d\u2019\u00e9criture multiples. Si par exemple, votre service communication enregistre une d\u00e9pense, cela vient directement s\u2019\u00e9crire dans vos comptes et \u00e9vite de refaire une saisie comptable.<\/li>\n<li>La synchronisation\u00a0: certains logiciels permettent de se synchroniser avec les comptes en banque de l\u2019entreprise. Vous pouvez ainsi suivre les mouvements en temps r\u00e9el.<\/li>\n<li>L\u2019\u00e9dition des documents obligatoires en automatique. Les documents \u00e0 fournir lors de la cl\u00f4ture de l\u2019exercice comptable sont g\u00e9n\u00e9r\u00e9s automatiquement, vous \u00e9pargnant une grande perte de temps.<\/li>\n<\/ul>\n<p>Pour la gestion de vos factures utilisez <a href=\"https:\/\/www.facture.net\/\">Facture.net<\/a>, notre outil de facturation 100% gratuit.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Toute entreprise se doit de garder une trace des op\u00e9rations comptables effectu\u00e9es quotidiennement. Le\u00a0journal comptable, permet de retracer tous les cr\u00e9dits et d\u00e9bits de la soci\u00e9t\u00e9 et contient des \u00e9critures dans l\u2019ordre chronologique des mouvements financiers. Chaque op\u00e9ration se doit d\u2019\u00eatre accompagn\u00e9e d\u2019un justificatif (factures, pi\u00e8ces de banque, note, etc.). Le journal comptable est un [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":939,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[2],"tags":[],"class_list":["post-931","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>3 r\u00e8gles \u00e0 respecter dans votre journal comptable<\/title>\n<meta name=\"description\" content=\"Toute entreprise se doit de garder une trace des op\u00e9rations comptables effectu\u00e9es quotidiennement. 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