{"id":162,"date":"2026-10-16T11:06:25","date_gmt":"2026-10-16T11:06:25","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=162"},"modified":"2026-10-16T21:53:49","modified_gmt":"2026-10-16T19:53:49","slug":"lc-3cd5806d8eac934d9998","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/exercices\/exercices-de-comptabilite-generale\/exercice-etablir-un-bilan-simple.php","title":{"rendered":"Exercice 15 : \u00e9tablir un bilan simple"},"content":{"rendered":"<h1>Exercice 15 : \u00e9tablir un bilan simple<\/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=\"446\" name=\"file_name\"\/><\/p>\n<p>Le g\u00e9rant de la soci\u00e9t\u00e9 CAP MECA&nbsp;vous pr\u00e9sente des \u00e9l\u00e9ments comptables de son&nbsp;entreprise&nbsp;et il vous demande de lui <strong>\u00e9tablir un bilan et de d\u00e9terminer le r\u00e9sultat de l&rsquo;exercice.<\/strong><\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<p><\/p>\n<\/div>\n<p>&#8211; Banque : -200000<br \/>\n&#8211; Emprunts : 100000<br \/>\n&#8211; Capital : 1000000<br \/>\n&#8211; Dette fiscale : 30000<br \/>\n&#8211; Constructions : 400000<br \/>\n&#8211; Fonds de commerce : 1300000<br \/>\n&#8211; Stock de mati\u00e8res premi\u00e8res : 50000<br \/>\n&#8211; Stock de produits finis : 150000<br \/>\n&#8211; Dettes fournisseurs : 1000000<br \/>\n&#8211; Cr\u00e9ance clients : 500000<br \/>\n&#8211; R\u00e9serves : 70000<\/p>\n<p><strong><u>Solution :<\/u><\/strong><\/p>\n<p style=\"text-align:center\"><strong>Actif du bilan<\/strong><\/p>\n<blockquote>\n<p><u>Actif immobilis\u00e9<\/u><\/p>\n<p>&#8211; Fonds de commerce :1300000<br \/>\n&#8211; Constructions : 400000<\/p>\n<p><u>Actif circulant<\/u><\/p>\n<p>&#8211; Stock de mati\u00e8res premi\u00e8res : 50000<br \/>\n&#8211; Stock de produits finis : 150000<br \/>\n&#8211; Cr\u00e9ance client : 500000<\/p>\n<\/blockquote>\n<p style=\"text-align:center\"><strong>Passif du bilan<\/strong><\/p>\n<blockquote>\n<p><u>Capitaux propres<\/u><\/p>\n<p>&#8211; Capital social : 1000000<br \/>\n&#8211; R\u00e9serves : 70000<br \/>\n&#8211; R\u00e9sultat de l&rsquo;exercice : -200000<\/p>\n<p><u>Dettes<\/u><\/p>\n<p>&#8211; Emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit : 300000<br \/>\n&#8211; Dette fiscale : 30000<br \/>\n&#8211; Dettes fournisseurs : 1000000<\/p>\n<\/blockquote>\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>Exercice 15 : \u00e9tablir un bilan simple 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-162","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/162","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=162"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/162\/revisions"}],"predecessor-version":[{"id":2040,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/162\/revisions\/2040"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=162"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}