{"id":122,"date":"2026-10-16T11:06:24","date_gmt":"2026-10-16T11:06:24","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=122"},"modified":"2026-10-16T21:53:52","modified_gmt":"2026-10-16T19:53:52","slug":"lc-bcdae2de75d24025416a","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/cours\/cours-de-comptabilite-generale\/organisation-comptable-grand-livre-et-balance.php","title":{"rendered":"Organisation comptable : Grand livre et Balance"},"content":{"rendered":"<h1>Organisation comptable : Grand livre et Balance<\/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=\"162\" name=\"file_name\"\/><\/p>\n<p><strong><a href=\"\/ebook-pdf-vocabulaire-de-comptabilite.php\">Vocabulaire de comptabilit\u00e9 (plus de 120 termes) sous format PDF. (4.99 Euro seulement)<\/a><\/strong><\/p>\n<p>Plusieurs documents en plus du <a href=\"\/cours\/cours-de-comptabilite-generale\/organisation-comptable-le-journal.php\">Journal<\/a>&nbsp;sont aussi n\u00e9cessaire pour l\u2019organisation comptable c\u2019est le cas du Grand livre et la Balance.<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<p><\/p>\n<\/div>\n<h1>Le Grand livre<\/h1>\n<p>Le grand livre est un document comptable obligatoire qui regroupe tous les <a href=\"\/vocabulaire\/vocabulaire-comptabilite-c\/compte.php\">comptes<\/a>&nbsp;de l\u2019entreprise qui figurent au <a href=\"\/cours\/cours-de-comptabilite-generale\/organisation-comptable-le-journal.php\">Journal<\/a>.<\/p>\n<p>Le grand livre se pr\u00e9sente g\u00e9n\u00e9ralement sous forme de fiches class\u00e9es dans un classeur ou dans un fichier, ou m\u00eame sur des feuilles amovibles chacune est r\u00e9serv\u00e9 \u00e0 un compte.<\/p>\n<p>Le grand livre est donc form\u00e9 par l\u2019ensemble des comptes report\u00e9s du journal, article par article.<\/p>\n<p><strong>Exemple : grand livre<\/strong><\/p>\n<p><img decoding=\"async\" alt=\"Grand Livre\" src=\"\/images-2\/grand_livre.png\" style=\"height:356px; width:897px\" \/><\/p>\n<h1>La Balance<\/h1>\n<p>La balance est un document comptable qui reprend selon les dispositions du <a href=\"\/articles\/plan-comptable-francais-marocain-belge.php\">plan comptable<\/a>&nbsp;l&rsquo;<a href=\"\/articles\/plan-comptable-francais-marocain-belge.php\">ensemble des comptes<\/a>&nbsp;ouverts au niveau du journal et du grand livre.<\/p>\n<p>Toutes les informations sur chaque compte doivent \u00eatre mentionn\u00e9es : <a href=\"\/cours\/cours-de-comptabilite-generale\/plan-comptable-presentation-et-analyse.php\">num\u00e9ro du compte<\/a>,&nbsp;intitul\u00e9, montant du <a href=\"\/vocabulaire\/vocabulaire-comptabilite-d\/debit.php\">d\u00e9bit<\/a> et du <a href=\"\/vocabulaire\/vocabulaire-comptabilite-c\/credit.php\">cr\u00e9dit<\/a>, solde d\u00e9biteur ou cr\u00e9diteur.<\/p>\n<p><strong>Exemple : balance<\/strong><\/p>\n<p><img decoding=\"async\" alt=\"\" src=\"\/images-2\/balance.png\" style=\"height:257px; width:899px\" \/><\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Organisation comptable : Grand livre et Balance Seuls nos membres premium peuvent voir les liens, et les t&eacute;l&eacute;chargements ! Devenez [&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-122","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/122","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=122"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/122\/revisions"}],"predecessor-version":[{"id":2263,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/122\/revisions\/2263"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=122"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}