{"id":123,"date":"2026-10-16T11:06:24","date_gmt":"2026-10-16T11:06:24","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=123"},"modified":"2026-10-16T21:53:52","modified_gmt":"2026-10-16T19:53:52","slug":"lc-30495f49f09708d557e3","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/cours\/cours-de-comptabilite-generale\/organisation-comptable-le-journal.php","title":{"rendered":"Organisation comptable : Le Journal"},"content":{"rendered":"<h1>Organisation comptable : Le Journal<\/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>Le journal est un document comptable qui enregistre, de fa\u00e7on chronologique et continue, toutes les op\u00e9rations \u00e9conomiques effectu\u00e9es par l\u2019entreprise au cours d\u2019une p\u00e9riode souvent appel\u00e9 exercice.<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<p><\/p>\n<\/div>\n<p>Le livre journal doit \u00eatre tenue avec soin sans blancs ni ratures et chaque article (forme d\u2019enregistrement des op\u00e9rations) doit contenir les informations suivantes :<\/p>\n<li>&#8211; La date de l\u2019op\u00e9ration<\/li>\n<li>&#8211; L\u2019intitul\u00e9 et le <a href=\"\/cours\/cours-de-comptabilite-generale\/plan-comptable-presentation-et-analyse.php\">code (num\u00e9ro) des comptes<\/a><\/li>\n<li>&#8211; Comptes (cr\u00e9dit\u00e9s ou d\u00e9bit\u00e9s)<\/li>\n<li>&#8211; Le montant de l\u2019op\u00e9ration<\/li>\n<li>&#8211; Les pi\u00e8ces justificatifs (libell\u00e9)<\/li>\n<h2>Exemple d\u2019article au Journal<\/h2>\n<p><img decoding=\"async\" src=\"\/images-2\/journal4.png\" alt=\"\"><\/p>\n<li>Copie \u00e9cran depuis le logiciel OpenConcerto.<\/li>\n<h2>Exemple<\/h2>\n<p>Au 19\/06\/2013 une entreprise a achet\u00e9 une marchandise d\u2019une valeur de 1200, le r\u00e8glement est effectu\u00e9 par <a href=\"\/articles\/moyens-de-reglement.php\">ch\u00e8que bancaire<\/a> n\u00b0 54632.<\/p>\n<p><img decoding=\"async\" src=\"\/images-2\/journal5.png\" alt=\"\"><\/p>\n<p><span class=\"b\">NB :<\/span> Cet exemple illustre un journal comptable. Ne pas tenir compte des \u00e9critures comptables. <\/p>\n<p>Voir aussi la <a href=\"\/vocabulaire\/vocabulaire-comptabilite-j\/journal.php\">d\u00e9finition comptable du Journal<\/a><\/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>Organisation comptable : Le Journal 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-123","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/123","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=123"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/123\/revisions"}],"predecessor-version":[{"id":2265,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/123\/revisions\/2265"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=123"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}