{"id":117,"date":"2026-10-16T11:06:24","date_gmt":"2026-10-16T11:06:24","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=117"},"modified":"2026-10-16T21:53:51","modified_gmt":"2026-10-16T19:53:51","slug":"lc-5107834faf02aeef80e1","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/cours\/cours-de-comptabilite-generale\/etat-de-rapprochement-bancaire.php","title":{"rendered":"\u00c9tat de rapprochement bancaire"},"content":{"rendered":"<h1>\u00c9tat de rapprochement bancaire<\/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\">Devenir Membre Premium <strong> &#8211; 3 &euro;<\/strong><\/div>\n<div id=\"account_link_connect\">\n<p>\t\t\t\t\t\t\t\t\t\t\t\tVous avez d&eacute;j&agrave; un compte, Identifiez-vous<\/p><\/div>\n<div id=\"close_account_box\">FERMER [X]<\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div id=\"article\"><input type=\"hidden\" id=\"file_name\" value=\"372\" name=\"file_name\"\/><\/p>\n<p>L\u2019\u00e9tat de rapprochement bancaire permet le contr\u00f4le et la v\u00e9rification des op\u00e9rations comptabilis\u00e9es inscrites au compte Banque. Ce contr\u00f4le extra-comptable se base sur la comparaison entre les \u00e9critures comptables et le relev\u00e9 bancaire. Ce travail&nbsp;nous permet de r\u00e9gulariser les erreurs ou les omissions pour avoir \u00e0 la fin des soldes identiques et exactes.<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<p><\/p>\n<\/div>\n<p><u><strong>\u00c9tapes de rapprochement bancaire<\/strong><\/u><\/p>\n<p>1 &#8211; V\u00e9rifier le solde du compte Banque et le solde du relev\u00e9 de compte.<br \/>\n2 &#8211; \u00c9diter le journal comptable du compte Banque.<br \/>\n3 &#8211; Chercher les op\u00e9rations qui figurent sur le relev\u00e9 de compte et qui ne figurent pas sur le journal Banque et les op\u00e9rations qui figurent sur le journal Banque et qui ne figurent pas dans le relev\u00e9 de compte.<br \/>\n4 &#8211; Inscrire les op\u00e9rations trouv\u00e9es dans un tableau de rapprochement bancaire.<br \/>\n5 &#8211; Enregistrer les op\u00e9rations non comptabilis\u00e9es.<\/p>\n<p><strong><u>Cas pratique<\/u><\/strong><\/p>\n<p>Le service de comptabilit\u00e9 de l&rsquo;entreprise UST re\u00e7oit le relev\u00e9 de compte du mois de d\u00e9cembre :<\/p>\n<p><img decoding=\"async\" alt=\"\" src=\"\/images-2\/releve_banque.png\" \/><\/p>\n<p><u>Le journal du compte banque du mois de d\u00e9cembre :<\/u><\/p>\n<p><img decoding=\"async\" alt=\"\" src=\"\/images-2\/journal_banque.png\" \/><\/p>\n<p><u>\u00c9tat de rapprochement bancaire du mois de d\u00e9cembre<\/u><\/p>\n<p>L\u2019op\u00e9ration Virement ABC SOFT de 2000 UM du 20\/12 n\u2019est pas comptabilis\u00e9e car elle ne figure pas dans le journal banque mais elle figure sur le relev\u00e9 de Banque.<\/p>\n<p><img decoding=\"async\" alt=\"\" src=\"\/images-2\/etat_de_rapprochement.png\" \/><\/p>\n<p><u>\u00c9critures de r\u00e9gularisation<\/u><\/p>\n<p>Comptabilisation du r\u00e9glement plan comptable fran\u00e7ais :<\/p>\n<table border=\"1\" cellpadding=\"1\" cellspacing=\"1\" style=\"width:500px\">\n<tbody>\n<tr>\n<td style=\"width:250px\"><em>D\u00e9bit<\/em><\/td>\n<td style=\"width:250px\"><em>Cr\u00e9dit<\/em><\/td>\n<\/tr>\n<tr>\n<td style=\"width:250px\">401 Fournisseur ABC SOFT : 2000<\/td>\n<td style=\"width:250px\">512 Banque : 2000<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width:250px\">Comptabilisation du r\u00e9glement omis de 2000 UM<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u00c9tat de rapprochement bancaire Seuls nos membres premium peuvent voir les liens, et les t&eacute;l&eacute;chargements ! Devenez un membre premium [&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-117","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/117","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=117"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/117\/revisions"}],"predecessor-version":[{"id":2254,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/117\/revisions\/2254"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=117"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}