{"id":140,"date":"2026-10-16T11:06:25","date_gmt":"2026-10-16T11:06:25","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=140"},"modified":"2026-10-16T21:53:49","modified_gmt":"2026-10-16T19:53:49","slug":"lc-1db9d93189a25b149d27","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/cours\/ventes-presentation-enregistrement-comptable.php","title":{"rendered":"Ventes : Pr\u00e9sentation et enregistrement comptable"},"content":{"rendered":"<h1>Ventes : Pr\u00e9sentation et enregistrement comptable<\/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=\"173\" name=\"file_name\"\/><\/p>\n<p>L\u2019acte de vente est un \u00e9l\u00e9ment du cycle d\u2019exploitation, il regroupe l\u2019ensemble des op\u00e9rations qui mettent l\u2019entreprise en relation avec ses clients.<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<p><\/p>\n<\/div>\n<p>La facture \u00e9tablie par l\u2019entreprise pour ses clients constitue la base de l\u2019enregistrement comptable de l\u2019op\u00e9ration de vente, elle regroupe un ensemble de d\u00e9tails indispensables sur les produits vendus comme le prix la quantit\u00e9 les r\u00e9ductions et le montant de la TVA\u2026<\/p>\n<h2>Les diff\u00e9rents comptes de ventes<\/h2>\n<p><span class=\"u\">Plan comptable Fran\u00e7ais :<\/span><\/p>\n<li>&#8211; 701 Ventes de produits finis<\/li>\n<li>&#8211; 702 Ventes de produits interm\u00e9diaires<\/li>\n<li>&#8211; 703 Ventes de produits r\u00e9siduels<\/li>\n<li>&#8211; 706 Prestations de services<\/li>\n<li>&#8211; 707 Ventes de marchandises<\/li>\n<p><span class=\"u\">Plan comptable Marocain :<\/span><\/p>\n<li>&#8211; 711 Ventes de marchandises<\/li>\n<li>&#8211; 712 Ventes de biens et services produits<\/li>\n<li>&#8211; 7121 Ventes de biens produits au Maroc<\/li>\n<li>&#8211; 7124 Ventes de services produits au Maroc<\/li>\n<li>&#8211; 7127 Ventes de produits accessoires <\/li>\n<h2>Ventes et TVA<\/h2>\n<p>La facture \u00e9tablit par le vendeur doit contenir le montant de la TVA qui doit \u00eatres enregistrer par le vendeur et l\u2019acheteur.<\/p>\n<p>Le vendeur enregistre cette TVA par le cr\u00e9dit des comptes suivants :<\/p>\n<li>Plan comptable fran\u00e7ais : 44571 TVA collect\u00e9e<\/li>\n<li>Plan comptable marocain : 4455 Etat, TVA factur\u00e9e<\/li>\n<h2>Enregistrement d\u2019une vente simple<\/h2>\n<p>L\u2019enregistrement basique d\u2019une op\u00e9ration de vente chez le vendeur ce fait par :<\/p>\n<li>&#8211; Le cr\u00e9dit de l\u2019un des comptes de ventes issues de la classe 7 Produits voir (les diff\u00e9rents comptes de ventes) ainsi que le compte relatif \u00e0 la TVA factur\u00e9e voir (ventes et TVA).<\/li>\n<li>&#8211; Le d\u00e9bit selon le cas de l\u2019un des comptes suivants :<\/li>\n<li>411(PCF) 3421(PCM) Clients : dans le cas d\u2019une vente \u00e0 cr\u00e9dit<\/li>\n<li>53(PCF) 5161(PCM) Caisse : dans le cas d\u2019un r\u00e8glement en esp\u00e8ces<\/li>\n<li>512(PCF) 5141(PCM) Banques : dans le cas d\u2019un r\u00e8glement par ch\u00e8que ou par virement bancaire<\/li>\n<p><span class=\"b\">NB :<\/span> PCF = plan comptable fran\u00e7ais, PCM = plan comptable marocain <\/p>\n<h3>Exemple d\u2019enregistrement d\u2019une vente simple<\/h3>\n<p>Le 15 novembre, l\u2019entreprise Delta adresse une facture \u00e0 son client Alain avec les \u00e9l\u00e9ments suivants :<\/p>\n<li>&#8211; Pi\u00e8ces m\u00e9talliques 200 HT<\/li>\n<li>&#8211; TVA 19.6%<\/li>\n<p>Alain r\u00e8gle cette facture le jour m\u00eame par ch\u00e8que bancaire.<\/p>\n<p><span class=\"u\">Solution<\/span><\/p>\n<p><img decoding=\"async\" src=\"\/images-2\/calcul4.png\" alt=\"\"\/><\/p>\n<p><span class=\"u\">Enregistrement comptable plan comptable fran\u00e7ais :<\/span><\/p>\n<li><span class=\"i\">D\u00e9bit<\/span><\/li>\n<li>512 Banques = 239.2<\/li>\n<li><span class=\"i\">Cr\u00e9dit<\/span><\/li>\n<li>707 Ventes de marchandises = 200<\/li>\n<li>44571 TVA collect\u00e9e = 39.2<\/li>\n<p><span class=\"u\">Enregistrement comptable plan comptable marocain :<\/span><\/p>\n<li><span class=\"i\">D\u00e9bit<\/span><\/li>\n<li>512 Banques = 239.2<\/li>\n<li><span class=\"i\">Cr\u00e9dit<\/span><\/li>\n<li>711 Ventes de marchandises = 200<\/li>\n<li>4455 Etat, TVA factur\u00e9e = 39.2<\/li>\n<h2>Enregistrement d\u2019une vente avec r\u00e9ductions commerciales<\/h2>\n<p>Dans le cas d\u2019une vente normale les r\u00e9ductions commerciales font diminuer le net commercial et ils ne sont pas enregistr\u00e9s d\u2019une fa\u00e7on distincte au journal du vendeur.<\/p>\n<h3>Exemple d\u2019enregistrement d\u2019une vente avec r\u00e9ductions commerciales<\/h3>\n<p>Le 15 novembre, l\u2019entreprise Delta adresse une facture \u00e0 son client Alain avec les \u00e9l\u00e9ments suivants :<\/p>\n<li>&#8211; Pi\u00e8ces m\u00e9talliques 200 HT<\/li>\n<li>&#8211; Remise 5%<\/li>\n<li>&#8211; TVA 19.6%<\/li>\n<p>Alain r\u00e8gle cette facture le jour m\u00eame en esp\u00e8ces.<\/p>\n<p><span class=\"u\">Solution<\/span><\/p>\n<p><img decoding=\"async\" src=\"\/images-2\/calculs5.png\" alt=\"\"\/><\/p>\n<p><span class=\"u\">Enregistrement comptable plan comptable fran\u00e7ais :<\/span><\/p>\n<li><span class=\"i\">D\u00e9bit<\/span><\/li>\n<li>53 Caisse = 227.24<\/li>\n<li><span class=\"i\">Cr\u00e9dit<\/span><\/li>\n<li>707 Ventes de marchandises = 190<\/li>\n<li>44571 TVA collect\u00e9e = 37.24<\/li>\n<p><span class=\"u\">Enregistrement comptable plan comptable marocain :<\/span><\/p>\n<li><span class=\"i\">D\u00e9bit<\/span><\/li>\n<li>5161 Caisse = 227.24<\/li>\n<li><span class=\"i\">Cr\u00e9dit<\/span><\/li>\n<li>711 Ventes de marchandises = 190<\/li>\n<li>4455 Etat, TVA factur\u00e9e = 37.24<\/li>\n<h2>Enregistrement d\u2019une vente avec r\u00e9ductions financi\u00e8res<\/h2>\n<p>Dans le cas d\u2019une vente normale, les r\u00e9ductions financi\u00e8res sont enregistr\u00e9es chez le vendeur comme suite :<\/p>\n<li>Au d\u00e9bit du compte de charges 665 Escomptes accord\u00e9s (PCF)<\/li>\n<li>Au d\u00e9bit du compte de charges 6386 Escomptes accord\u00e9s (PCM)<\/li>\n<li>NB : PCF = plan comptable fran\u00e7ais, PCM = plan comptable marocain<\/li>\n<h3>Exemple d\u2019enregistrement d\u2019une vente avec r\u00e9ductions financi\u00e8res<\/h3>\n<p>Le 15 novembre, l\u2019entreprise Delta adresse une facture \u00e0 son client Alain avec les \u00e9l\u00e9ments suivants :<\/p>\n<li>&#8211; Pi\u00e8ces m\u00e9talliques 200 HT<\/li>\n<li>&#8211; Remise 5%<\/li>\n<li>&#8211; Escompte 1%<\/li>\n<li>&#8211; TVA 19.6%<\/li>\n<p>Alain va r\u00e9gler cette facture dans un mois.<\/p>\n<p><img decoding=\"async\" src=\"\/images-2\/calcul6.png\" alt=\"\"\/><\/p>\n<p><span class=\"u\">Enregistrement comptable plan comptable fran\u00e7ais :<\/span><\/p>\n<li><span class=\"i\">D\u00e9bit<\/span><\/li>\n<li>411 Clients = 224.97<\/li>\n<li>665  Escomptes accord\u00e9s = 1.9<\/li>\n<li><span class=\"i\">Cr\u00e9dit<\/span><\/li>\n<li>707 Ventes de marchandises = 190<\/li>\n<li>44571 TVA collect\u00e9e = 36.87<\/li>\n<p><span class=\"u\">Enregistrement comptable plan comptable marocain :<\/span><\/p>\n<li><span class=\"i\">D\u00e9bit<\/span><\/li>\n<li>3421 Clients = 224.97<\/li>\n<li>6386  Escomptes accord\u00e9s = 1.9<\/li>\n<li><span class=\"i\">Cr\u00e9dit<\/span><\/li>\n<li>711 Ventes de marchandises = 190<\/li>\n<li>4455 Etat, TVA factur\u00e9e = 36.87<\/li>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<\/div>\n<\/div>\n<div style=\"\n\n    display: none;\n\n    padding: 4px;\n\n    border: 1px #2e93c361 solid;\n\n    border-radius: 2px;\n\n    transition: all 0.3s cubic-bezier(.25,.8,.25,1);\n\n    \"><\/p>\n<div><a id=\"title_external_from_page\" href=\"\/comptabilite-modeles-excel\/\">Documents de comptabilit&eacute; (mod&egrave;les et tableurs Excel,xls,xlsx)<\/a><\/div>\n<div align=\"left\">\n<p id=\"p_to_hide\" style=\"margin-top: 6px;\n\n    margin-bottom: 6px;\">Documents, mod&egrave;les et tableurs Microsoft Excel et Libre Office. Calcul des heures de travail, &eacute;tat de rapprochement bancaire, compte de r&eacute;sultat, Mod&egrave;le facture avec TVA, remise et acompte&#8230; <\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Ventes : Pr\u00e9sentation et enregistrement comptable Seuls nos membres premium peuvent voir les liens, et les t&eacute;l&eacute;chargements ! Devenez un [&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-140","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/140","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=140"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/140\/revisions"}],"predecessor-version":[{"id":2017,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/140\/revisions\/2017"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=140"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}