{"id":124,"date":"2026-10-16T11:06:24","date_gmt":"2026-10-16T11:06:24","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=124"},"modified":"2026-10-16T21:53:52","modified_gmt":"2026-10-16T19:53:52","slug":"lc-3d5fd65c855bd5f2342d","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/cours\/plan-comptable-presentation-et-analyse.php","title":{"rendered":"Plan comptable pr\u00e9sentation et analyse"},"content":{"rendered":"<h1>Plan comptable pr\u00e9sentation et analyse<\/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=\"160\" name=\"file_name\"\/><\/p>\n<p><p>Le plan comptable est une liste des comptes ordonn\u00e9s. Les entreprises se servent du plan comptable pour classer et enregistrer toutes les op\u00e9rations effectu\u00e9es au cours de l&rsquo;exercice.<\/p>\n<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<p><\/p>\n<\/div>\n<p><h2>Codification des comptes du plan comptable<\/h2>\n<p>Le <a href=\"\/articles\/plan-comptable-francais-marocain-belge.php\">plan comptable<\/a> se caract\u00e9rise par le mode de codification d\u00e9cimale pour le classement des comptes, le num\u00e9ro ou le code et l\u2019intitul\u00e9 du compte permettent l\u2019identification de l\u2019op\u00e9ration en comptabilit\u00e9.<\/p>\n<p>Chaque compte comporte au moins quatre chiffres :<\/p>\n<li>&#8211; Le premier chiffre pour identifier la masse<\/li>\n<li>&#8211; Le deuxi\u00e8me chiffre pour identifier la rubrique<\/li>\n<li>&#8211; Le troisi\u00e8me chiffre pour identifier le poste<\/li>\n<li>&#8211; Le quatri\u00e8me chiffre pour identifier le compte principal<\/li>\n<p>Exemple subdivision de la masse 1 Comptes de capitaux du Plan comptable Fran\u00e7ais :<\/p>\n<li>Classe 1 : Comptes de capitaux<\/li>\n<li>Rubrique 10 : Capital et R\u00e9serves <\/li>\n<li>Poste 101 : Capital<\/li>\n<li>Compte principale 1011 : Capital souscrit<\/li>\n<h2>Comptes de situation Plan comptable Fran\u00e7ais<\/h2>\n<p>Comptes du Plan comptable qui forment le <a href=\"\/vocabulaire\/vocabulaire-comptabilite-b\/bilan.php\">bilan<\/a> et qui permettent l\u2019enregistrement des op\u00e9rations relatives \u00e0 ce dernier. Ce sont les comptes des cinq premi\u00e8res classes :<\/p>\n<li>&#8211; Classe 1 : Comptes de capitaux<\/li>\n<li>&#8211; Classe 2 : Comptes d\u2019<a href=\"\/vocabulaire\/vocabulaire-comptabilite-i\/immobilisations.php\">immobilisations<\/a><\/li>\n<li>&#8211; Classe 3 : Comptes de stocks et en-cours<\/li>\n<li>&#8211; Classe 4 : Comptes de tiers<\/li>\n<li>&#8211; Classe 5 : Comptes financiers<\/li>\n<h2>Comptes de gestion Plan comptable Fran\u00e7ais<\/h2>\n<p>Comptes permettant l\u2019enregistrement des op\u00e9rations relatives aux produits et charges d\u2019o\u00f9 le nom comptes de gestion. Ils sont trois classes :<\/p>\n<li>&#8211; Classe 6 : Comptes de charges<\/li>\n<li>&#8211; Classe 7 : Comptes de produits<\/li>\n<li>&#8211; Classe 8<\/li>\n<h2>Comptes de situation Plan comptable Marocain<\/h2>\n<p>Comptes du Plan comptable qui forment le bilan et qui permettent l\u2019enregistrement des op\u00e9rations relatives \u00e0 ce dernier. Ce sont les comptes des cinq premi\u00e8res classes :<\/p>\n<li>&#8211; Classe 1 : Comptes de financement permanent<\/li>\n<li>&#8211; Classe 2 : Comptes d\u2019actif immobilis\u00e9<\/li>\n<li>&#8211; Classe 3 : Comptes d\u2019actif circulant<\/li>\n<li>&#8211; Classe 4 : Comptes de passif circulant<\/li>\n<li>&#8211; Classe 5 : Comptes de tr\u00e9sorerie<\/li>\n<h2>Comptes de gestion Plan comptable Marocain<\/h2>\n<p>Comptes permettant l\u2019enregistrement des op\u00e9rations relatives aux produits et charges d\u2019o\u00f9 le nom comptes de gestion. Ils sont trois classes :<\/p>\n<li>&#8211; Classe 6 : Comptes de charges<\/li>\n<li>&#8211; Classe 7 : Comptes de produits<\/li>\n<li>&#8211; Classe 8 : Comptes de r\u00e9sultats<\/li>\n<h2>Signification de certains chiffres<\/h2>\n<li>Le 4 \u00e0 la deuxi\u00e8me position dans les classes 1, 2, 3,4. (Plan comptable Marocain) : Indique soit un compte <a href=\"\/vocabulaire\/vocabulaire-comptabilite-c\/creances.php\">cr\u00e9ance<\/a> soit un compte <a href=\"\/vocabulaire\/vocabulaire-comptabilite-d\/dette.php\">dette<\/a>.<\/li>\n<li>Le 8 \u00e0 la deuxi\u00e8me position dans la classe 2. (Plan comptable Fran\u00e7ais et Marocain) : Comptes d\u2019amortissement.<\/li>\n<li>Le 8 \u00e0 la troisi\u00e8me \u00e0 l\u2019exception du poste 118. (Plan comptable Marocain) : Indique un compte issu d\u2019un compte intitul\u00e9 \u201cautres\u201d ou un synonyme.<\/li>\n<li>Le 8 \u00e0 la troisi\u00e8me ou \u00e0 la quatri\u00e8me position. (Plan comptable Fran\u00e7ais) : Indique un compte issu d\u2019un compte intitul\u00e9 \u201cautre\u201d ou un synonyme.<\/li>\n<li>Le 9 \u00e0 la deuxi\u00e8me position. (Plan comptable Fran\u00e7ais et Marocain) : Comptes de <a href=\"\/vocabulaire\/vocabulaire-comptabilite-p\/provisions.php\">provisions<\/a>.<\/li>\n<li>Le 9 \u00e0 la quatri\u00e8me position. (Plan comptable Marocain) : Indique un compte utilis\u00e9 en sens contraire d\u2019un ou d\u2019autres comptes du m\u00eame niveau.<\/li>\n<h2>Mod\u00e8les du Plan comptable<\/h2>\n<p>Le plan comptable se pr\u00e9sente selon deux mod\u00e8les : Mod\u00e8le Normale destin\u00e9 aux moyennes et grandes entreprises, Mod\u00e8le Simplifi\u00e9 qui est un r\u00e9sum\u00e9 du plan comptable normale est qui est dessin\u00e9 aux PME et commer\u00e7ants. <\/p>\n<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Plan comptable pr\u00e9sentation et analyse Seuls nos membres premium peuvent voir les liens, et les t&eacute;l&eacute;chargements ! 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