{"id":152,"date":"2026-10-16T11:06:25","date_gmt":"2026-10-16T11:06:25","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=152"},"modified":"2026-10-16T21:53:49","modified_gmt":"2026-10-16T19:53:49","slug":"lc-c8082c69f6afadbba1ce","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/ebook-pdf-guide-de-comptabilite-generale.php","title":{"rendered":"Guide web d&rsquo;autoformation \u00e0 la comptabilit\u00e9 g\u00e9n\u00e9rale sur internet"},"content":{"rendered":"<nav class=\"navbar sticky-top navbar-expand-lg navbar-light bg-light\">\n<p>  <a class=\"navbar-brand\" href=\"\/\" style=\"\n\n    color: rgba(0, 0, 0, 0.62);\n\n    \/* letter-spacing: 1px; *\/\n\n    font-weight: 400;\n\n    padding-top: 0px;\n\n    font-size: 1.6em;\">Lacompta.org<\/a><\/p>\n<p>  <button class=\"navbar-toggler\" type=\"button\" data-toggle=\"collapse\" data-target=\"#navbarSupportedContent\" aria-controls=\"navbarSupportedContent\" aria-expanded=\"false\" aria-label=\"Toggle navigation\"><\/p>\n<p>    <span class=\"navbar-toggler-icon\"><\/span><\/p>\n<p>  <\/button><\/p>\n<div class=\"collapse navbar-collapse\" id=\"navbarSupportedContent\">\n<ul class=\"navbar-nav mr-auto\">\n<li class=\"nav-item\">\n<p>        <a class=\"nav-link\" href=\"\/\">Accueil <span class=\"sr-only\">(current)<\/span><\/a><\/p>\n<\/li>\n<li class=\"nav-item\">\n<p>        <a class=\"nav-link\" href=\"\/telechargements\/\">T&eacute;l&eacute;chargements<\/a><\/p>\n<\/li>\n<li class=\"nav-item dropdown\">\n<p>        <a class=\"nav-link dropdown-toggle\" href=\"#\" id=\"navbarDropdown\" role=\"button\" data-toggle=\"dropdown\" aria-haspopup=\"true\" aria-expanded=\"false\"><\/p>\n<p>          Formations et cours <span class=\"notification\">(1)<\/span><\/p>\n<p>        <\/a><\/p>\n<div class=\"dropdown-menu\" aria-labelledby=\"navbarDropdown\">\n<p>          <a class=\"dropdown-item\" href=\"\/livres\/\" title=\"Livres de comptabilit&eacute;\">Livres de comptabilit&eacute;<\/a><\/p>\n<div class=\"dropdown-divider\"><\/div>\n<p>          <a class=\"dropdown-item\" href=\"\/articles\/\">Articles de comptabilit&eacute;<\/a><\/p>\n<p>          <a class=\"dropdown-item\" href=\"\/cours\/cours-de-comptabilite-generale\/\">Cours de comptabilit&eacute; g&eacute;n&eacute;rale<\/a><\/p>\n<p>          <a class=\"dropdown-item\" href=\"\/cours\/cours-de-comptabilite-analytique\/\">Cours de comptabilit&eacute; analytique<\/a><\/p>\n<p>          <a class=\"dropdown-item\" href=\"\/vocabulaire\/\">Vocabulaire de comptabilit&eacute;<\/a><\/p>\n<div class=\"dropdown-divider\"><\/div>\n<p>          <a class=\"dropdown-item\" href=\"\/faq-comptabilite\/\">Questions\/R&eacute;ponses<\/a><\/p>\n<p>          <a class=\"dropdown-item\" href=\"\/exercices\/exercices-de-comptabilite-generale\/\">Exercices et cas pratiques de comptabilit&eacute; g&eacute;n&eacute;rale<\/a><\/p>\n<p>          <a class=\"dropdown-item\" href=\"\/video-compta\/\">Vid&eacute;oth&egrave;que comptabilit&eacute;<\/a><\/p><\/div>\n<\/li>\n<li class=\"nav-item dropdown\">\n<p>        <a class=\"nav-link dropdown-toggle\" href=\"#\" id=\"navbarDropdown\" role=\"button\" data-toggle=\"dropdown\" aria-haspopup=\"true\" aria-expanded=\"false\"><\/p>\n<p>          Outils et logiciels <span class=\"notification\">(1)<\/span><\/p>\n<p>        <\/a><\/p>\n<div class=\"dropdown-menu\" aria-labelledby=\"navbarDropdown\">\n<p>          <a class=\"dropdown-item\" href=\"\/comptabilite-modeles-excel\/\">Documents comptables<\/a><\/p>\n<p>          <a class=\"dropdown-item\" href=\"\/logiciels\/\">Logiciels de comptabilit&eacute;<\/a><\/p>\n<p>          <a class=\"dropdown-item\" href=\"\/intva-calcul-tva-en-ligne.php\">InTVA &#8211; Calculs de TVA <span class=\"notification_text\">(nouveau)<\/span><\/a><\/p>\n<div class=\"dropdown-divider\"><\/div>\n<p>          <a class=\"dropdown-item\" href=\"\/msg\/\">Contactez-Nous<\/a><\/p><\/div>\n<\/li>\n<li class=\"nav-item\">\n<p>        <a class=\"nav-link\" href=\"\/comptabilite-modeles-excel\/\">Documents comptables <\/a><\/p>\n<\/li>\n<li class=\"nav-item\">\n<p>        Mon compte <\/p>\n<\/li>\n<\/ul>\n<form class=\"form-inline my-2 my-lg-0\" action=\"\/recherche.php\" method=\"get\">\n<p>      <input class=\"form-control mr-sm-2\" type=\"search\" placeholder=\"Rechercher sur le site\" aria-label=\"Search\" autocomplete=\"off\" id=\"search_input_x\" name=\"search_input_text\"><\/p>\n<p>      <input type=\"hidden\" id=\"keyword\" name=\"keyword\" value=\"\"><\/p>\n<p>      <button class=\"btn btn-outline-primary my-2 my-sm-0\" type=\"submit\">Lancer<\/button><\/p><\/form>\n<\/p><\/div>\n<\/nav>\n<div id=\"wrap\">\n<h1>Guide web d&rsquo;autoformation \u00e0 la comptabilit\u00e9 g\u00e9n\u00e9rale sur internet (plan comptable fran\u00e7ais)<\/h1>\n<div id=\"legale\">\n<p>\n\t\tVous voulez vous <strong>former \u00e0 la comptabilit\u00e9 g\u00e9n\u00e9rale sur internet<\/strong> ? Vous voulez <strong>gagner votre temps<\/strong> au lieu<br \/>\n\t\tde le perdre sur les moteurs de recherche ? Lacompta.org a s\u00e9lectionn\u00e9 pour vous <strong>les meilleures pages web et<br \/>\n\t\tressources sur internet<\/strong> pour vous former gratuitement \u00e0 la comptabilit\u00e9 g\u00e9n\u00e9rale (selon le plan comptable fran\u00e7ais) dans <strong>un guide sous format PDF<\/strong>.\n\t\t<\/p>\n<div align=\"center\" style=\"\n\t\tbackground-color: #fbfbfb;\n\t\tborder: solid 2px#d0d0d0;\n\t\tborder-bottom: none;\n\t\tfont-weight: bold;\n\t\tcolor: #0980ff;\n\t\tpadding: 6px;\n\t\tfont-size: 1.3em;\"><strong>T\u00e9l\u00e9chargement du guide<\/strong><\/div>\n<div id=\"paiement_div\">\n<div id=\"users_only\">\n\t\t\t\t<input type=\"hidden\" id=\"main_dir\" value=\"\"><\/p>\n<div align=\"center\">\n<p>\t\t\t\t\t<a class=\"gumroad-button\" href=\"https:\/\/gum.co\/ckfJM?wanted=true\" target=\"_blank\" data-gumroad-single-product=\"true\"><strong>Ajouter au panier (6.99 &euro;)<\/strong><\/a>\n\t\t\t\t<\/div>\n<\/p><\/div>\n<p>\n        <\/div>\n<h2>Aper\u00e7u vid\u00e9o du guide :<\/h2>\n<p  align=\"center\">\n\t\t<video src=\"\/videos\/ebook-guide.mp4\" controls poster=\"\/videos\/ebook-guide.png\" width=\"100%\"><\/video>\n\t\t<\/p>\n<h2>Vous \u00eates cr\u00e9ateur d&rsquo;entreprise<\/h2>\n<p>\n\t\tLa comptabilit\u00e9 g\u00e9n\u00e9rale est une discipline indispensable dans la vie d&rsquo;une entreprise.<br \/>\n\t\tUn jeune cr\u00e9ateur doit conna\u00eetre les bases de cette discipline pour un bon d\u00e9marrage et une bonne gestion de son entreprise.\n\t\t<\/p>\n<p>Ce guide vous permettra de comprendre les bases de la comptabilit\u00e9 g\u00e9n\u00e9rale gratuitement sur internet.<\/p>\n<h2>Vous \u00eates \u00e9tudiant en gestion et comptabilit\u00e9<\/h2>\n<p>\n\t\tCe guide va permettre \u00e0 tout \u00e9tudiant int\u00e9ress\u00e9 par la comptabilit\u00e9 g\u00e9n\u00e9rale de gagner du temps et d&rsquo;avoir des ressources internet gratuites de formation.\n\t\t<\/p>\n<p>Ce guide vous permettra de comprendre les bases de la comptabilit\u00e9 g\u00e9n\u00e9rale gratuitement sur internet.<\/p>\n<h2>Contenu du guide (114 pages web, 32 vid\u00e9os, 17 documents PDF) :<\/h2>\n<p>\n\t\t<span id=\"underline\">La comptabilit\u00e9 g\u00e9n\u00e9rale dans l\u2019entreprise :<\/span><br \/>\n\t\tD\u00e9finition et r\u00f4le de comptabilit\u00e9 g\u00e9n\u00e9rale,<br \/>\n\t\tLes principes de la comptabilit\u00e9 g\u00e9n\u00e9rale,<br \/>\n\t\tLe compte et la notion de la partie double,<br \/>\n\t\tLe compte de r\u00e9sultat,<br \/>\n\t\tLe Bilan,<br \/>\n\t\tNormalisation et r\u00e9glementations comptable,<br \/>\n\t\tLes \u00e9tats de synth\u00e8se.\n\t\t<\/p>\n<p>\n\t\t<span id=\"underline\">Op\u00e9rations d\u2019exploitation :<\/span><br \/>\n\t\tEnregistrement des ventes et les prestations de services,<br \/>\n\t\tFacture avoir, r\u00e9ductions et transport sur les ventes,<br \/>\n\t\tTraitement comptable des emballages,<br \/>\n\t\tEnregistrement des r\u00e8glements clients,<br \/>\n\t\tTraitement comptable des effets de commerce,<br \/>\n\t\tEnregistrement des achats,<br \/>\n\t\tEnregistrement des frais de transport,<br \/>\n\t\tTraitement comptable de la TVA,<br \/>\n\t\tEtat de rapprochement bancaire,<br \/>\n\t\tTraitement comptable des titres financiers.\n\t\t<\/p>\n<p>\n\t\t<span id=\"underline\">Op\u00e9rations d\u2019investissement :<\/span><br \/>\n\t\tClassification des immobilisations,<br \/>\n\t\tAcquisition des immobilisations corporelles,<br \/>\n\t\tAcquisition des immobilisations incorporelles,<br \/>\n\t\tAcquisition des immobilisations financi\u00e8res,<br \/>\n\t\tCession des immobilisations,<br \/>\n\t\tAmortissement des immobilisations,<br \/>\n\t\tProvisions pour d\u00e9pr\u00e9ciation des immobilisations.\n\t\t<\/p>\n<p><p>\n\t\t<span id=\"underline\">Op\u00e9rations d\u2019inventaire :<\/span><br \/>\n\t\tTraitement comptable des stocks,<br \/>\n\t\tCr\u00e9ances et dettes monnaies \u00e9trang\u00e8res,<br \/>\n\t\tCharges \u00e0 payer et produits \u00e0 recevoir,<br \/>\n\t\tCharges  et produits constat\u00e9s d\u2019avances,<br \/>\n\t\tProvisions pour risques et charges,<br \/>\n\t\tLes provisions r\u00e9glement\u00e9es.\n\t\t<\/p>\n<p>\n\t\t<span id=\"underline\">\u00c9laboration des comptes annuels :<\/span><br \/>\n\t\tLe compte de r\u00e9sultat,<br \/>\n\t\tLe bilan comptable,<br \/>\n\t\tL\u2019annexe.\n\t\t<\/p>\n<div align=\"center\" style=\"\n\t\tbackground-color: #fbfbfb;\n\t\tborder: solid 2px#d0d0d0;\n\t\tborder-bottom: none;\n\t\tfont-weight: bold;\n\t\tcolor: #0980ff;\n\t\tpadding: 6px;\n\t\tfont-size: 1.3em;\"><strong>T\u00e9l\u00e9chargement du guide<\/strong><\/div>\n<div id=\"paiement_div\">\n<div id=\"users_only\">\n\t\t\t\t<input type=\"hidden\" id=\"main_dir\" value=\"\"><\/p>\n<div align=\"center\">\n<p>\t\t\t\t\t<a class=\"gumroad-button\" href=\"https:\/\/gum.co\/ckfJM?wanted=true\" target=\"_blank\" data-gumroad-single-product=\"true\"><strong>Ajouter au panier (6.99 &euro;)<\/strong><\/a>\n\t\t\t\t<\/div>\n<\/p><\/div>\n<p>\n        <\/div>\n<\/p><\/div>\n<p>\t\t<input type=\"hidden\" value=\"\" id=\"main_dir\"\/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Lacompta.org Accueil (current) T&eacute;l&eacute;chargements Formations et cours (1) Livres de comptabilit&eacute; Articles de comptabilit&eacute; Cours de comptabilit&eacute; g&eacute;n&eacute;rale Cours de 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