{"id":119,"date":"2026-10-16T11:06:24","date_gmt":"2026-10-16T11:06:24","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=119"},"modified":"2026-10-16T21:53:51","modified_gmt":"2026-10-16T19:53:51","slug":"lc-0de03920dcfa9201d9e5","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/cours\/cours-de-comptabilite-generale\/introduction-comptabilite-generale.php","title":{"rendered":"Introduction \u00e0 la comptabilit\u00e9 g\u00e9n\u00e9rale"},"content":{"rendered":"<h1>Introduction \u00e0 la comptabilit\u00e9 g\u00e9n\u00e9rale<\/h1>\n<div id=\"section\"><input type=\"hidden\" id=\"user_connected_quotes\"><\/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\u00e9l\u00e9chargements !<\/span><\/div>\n<div id=\"users_only_title_2\">Devenez un membre premium pour <strong><span id=\"underline\">3 \u20ac seulement<\/span><\/strong><\/div>\n<div class=\"users_only_price_fork\">Devenir Membre Premium <strong> &#8211; 3 \u20ac<\/strong><\/div>\n<div id=\"account_link_connect\">\n<p>\t\t\t\t\t\t\t\t\t\t\t\tVous avez d\u00e9j\u00e0 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\" name=\"file_name\"><\/p>\n<p>La comptabilit\u00e9 g\u00e9n\u00e9rale a pour mission la collecte le traitement et l\u2019analyse des donn\u00e9es chiffr\u00e9es dans l\u2019entreprise.<\/p>\n<p>La comptabilit\u00e9 g\u00e9n\u00e9rale s\u2019occupe de l\u2019enregistrement chronologique des op\u00e9rations effectu\u00e9es par l\u2019entreprise dans un document comptable appel\u00e9 <a href=\"\/vocabulaire\/vocabulaire-comptabilite-j\/journal.php\">journal<\/a>.<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<p><\/p>\n<\/div>\n<h2>Comptabilit\u00e9 g\u00e9n\u00e9rale : Instrument de gestion<\/h2>\n<p>Destin\u00e9e \u00e0 l\u2019entrepreneur pour bien comprendre le fonctionnement de sont entreprise et ainsi prendre des d\u00e9cisions.<\/p>\n<h2>Comptabilit\u00e9 g\u00e9n\u00e9rale : Outil d\u2019information<\/h2>\n<p>La comptabilit\u00e9 g\u00e9n\u00e9rale permet aux partenaires (fournisseurs, clients,\u2026) de l\u2019entreprise de s\u2019informer sur la situation financi\u00e8re de l\u2019entreprise et ses r\u00e9sultats.<\/p>\n<h2>Comptabilit\u00e9 g\u00e9n\u00e9rale : Moyen de preuve<\/h2>\n<p>La comptabilit\u00e9 g\u00e9n\u00e9rale peut \u00eatre utilis\u00e9e comme preuve de l\u2019innocence de la culpabilit\u00e9 de l\u2019entreprise en justice.<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<\/div>\n<\/div>\n<p><a><\/p>\n<p><\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Introduction \u00e0 la comptabilit\u00e9 g\u00e9n\u00e9rale Seuls nos membres premium peuvent voir les liens, et les t\u00e9l\u00e9chargements ! 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-119","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/119","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=119"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/119\/revisions"}],"predecessor-version":[{"id":2257,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/119\/revisions\/2257"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=119"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}