{"id":110,"date":"2026-10-16T11:06:24","date_gmt":"2026-10-16T11:06:24","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=110"},"modified":"2026-10-16T21:53:51","modified_gmt":"2026-10-16T19:53:51","slug":"lc-f3fe59d48a76f19110d7","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/cours\/cours-de-comptabilite-generale\/bilan-compte-produits-et-charges.php","title":{"rendered":"Compte de produits et charges"},"content":{"rendered":"<h1>Compte de produits et charges <\/h1>\n<div id=\"section\"><input type=\"hidden\" id=\"user_connected_quotes\" value=\"0\"><\/p>\n<div id=\"blackBack\"><\/div>\n<div id=\"userBlockNotConnected\" style=\"display:none;\">\n<div id=\"users_only\">\n<div id=\"users_only_title\">Seuls nos <span id=\"underline\">membres premium<\/span> peuvent voir <span id=\"underline\">les liens, et les t&eacute;l&eacute;chargements !<\/span><\/div>\n<div id=\"users_only_title_2\">Devenez un membre premium pour <strong><span id=\"underline\">3 &euro; seulement<\/span><\/strong><\/div>\n<div class=\"users_only_price_fork\"><a href=\"\/create_account\/page-1.html\" style=\"color: #fff;text-decoration:none;display:block;padding:8px;\">Devenir Membre Premium <strong> &#8211; 3 &euro;<\/strong><\/a><\/div>\n<div id=\"account_link_connect\">\n\t\t\t\t\t\t\t\t\t\t\t\tVous avez d&eacute;j&agrave; un compte, <a href=\"\/manage_account.html\">Identifiez-vous<\/a>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n<div id=\"close_account_box\">FERMER [X]<\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div align=\"center\">\n\n<\/div>\n<div id=\"article\"><input type=\"hidden\" id=\"file_name\" value=\"168\" name=\"file_name\"\/><\/p>\n<p>Le compte de produits et charges (CPC) est un \u00e9tat de synth\u00e8se qui d\u00e9crit en terme de produits et charges les composantes du r\u00e9sultat final de l\u2019exercice comptable, il est d\u00e9termin\u00e9 \u00e0 partir des comptes de produits et charges (classe 6 et 7 du plan comptable fran\u00e7ais marocain et belge).<\/p>\n<div align=\"center\">\n\n<\/div>\n<p>Le compte de produit et charges permet de classer le r\u00e9sultat net de l\u2019exercice sous trois niveaux :<\/p>\n<li>&#8211; R\u00e9sultats d\u2019exploitation (diff\u00e9rence entre produits d\u2019exploitation et charges d\u2019exploitation)<\/li>\n<li>&#8211; R\u00e9sultats financiers (diff\u00e9rence entre produits financiers et charges financiers)<\/li>\n<li>&#8211; R\u00e9sultats non courants (produits non courants et charges non courantes)<\/li>\n<h2>Structure compte produits et charges Plan comptable fran\u00e7ais<\/h2>\n<p>Selon le plan comptable fran\u00e7ais le compte de produits et charges se compose de deux classe : la classe 6 relative au compte de charges et la classe 7 relative au compte de produits.<\/p>\n<h3>Compte de charges<\/h3>\n<li>&#8211; Achats (60)<\/li>\n<li>&#8211; Charges financi\u00e8res (66)<\/li>\n<li>&#8211; Charges exceptionnelles (67)<\/li>\n<li>&#8211; Participation des salari\u00e9s (67)<\/li>\n<li>&#8211; Imp\u00f4ts sur les b\u00e9n\u00e9fices et assimil\u00e9s (69)<\/li>\n<h3>Compte de produits<\/h3>\n<li>&#8211; Vente de produits fabriqu\u00e9s, prestations de services, marchandises (70)<\/li>\n<li>&#8211; Produits financiers (76)<\/li>\n<li>&#8211; Produits exceptionnels (77)<\/li>\n<li>&#8211; Reprises sur amortissement et provisions (78)<\/li>\n<h2>Structure compte produits et charges Plan comptable marocain<\/h2>\n<p>Selon le plan comptable marocain le compte de produits et charges se compose de deux classe : la classe 6 relative au compte de charges et la classe 7 relative au compte de produits.<\/p>\n<h3>Compte de charges<\/h3>\n<li>&#8211; Charges d\u2019exploitation (61)<\/li>\n<li>&#8211; Charges financi\u00e8res (63)<\/li>\n<li>&#8211; Charges non courantes (65)<\/li>\n<li>&#8211; Imp\u00f4ts sur les r\u00e9sultats (67)<\/li>\n<h3>Compte de produits<\/h3>\n<li>&#8211; Produits d\u2019exploitation (71)<\/li>\n<li>&#8211; Produits financiers (73)<\/li>\n<li>&#8211; Produits non courants (75)<\/li>\n<div align=\"center\">\n<\/div>\n<div style=\"\n    padding: 4px;\n    border: 1px #2e93c361 solid;\n    border-radius: 2px;\n    transition: all 0.3s cubic-bezier(.25,.8,.25,1);\n    \"><\/p>\n<div><a id=\"title_external_from_page\" href=\"\/comptabilite-modeles-excel.html\">Documents de comptabilit&eacute; (mod&egrave;les et tableurs Excel,xls,xlsx)<\/a><\/div>\n<div align=\"left\">\n<p id=\"p_to_hide\" style=\"margin-top: 6px;\n    margin-bottom: 6px;\">Documents, mod&egrave;les et tableurs Microsoft Excel et Libre Office. Calcul des heures de travail, &eacute;tat de rapprochement bancaire, compte de r&eacute;sultat, Mod&egrave;le facture avec TVA, remise et acompte&#8230; <\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"sidebarRight\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Compte de produits et charges Seuls nos membres premium peuvent voir les liens, et les t&eacute;l&eacute;chargements ! Devenez un membre [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-110","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/110","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=110"}],"version-history":[{"count":3,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/110\/revisions"}],"predecessor-version":[{"id":2244,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/110\/revisions\/2244"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=110"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}