{"id":165,"date":"2026-10-16T11:06:25","date_gmt":"2026-10-16T11:06:25","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=165"},"modified":"2026-10-16T21:53:49","modified_gmt":"2026-10-16T19:53:49","slug":"lc-d4161e01bc119a2da75a","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/exercices\/exercices-de-comptabilite-generale\/","title":{"rendered":"Exercices de comptabilit\u00e9 g\u00e9n\u00e9rale (cas pratiques gratuits)"},"content":{"rendered":"

Exercices de comptabilit\u00e9 g\u00e9n\u00e9rale (cas pratiques gratuits)<\/h1>\n
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Exercice 1 : Comptabilisation des charges<\/a><\/p>\n

Le comptable de l’entreprise ALPHA ELECTRO (sp\u00e9cialis\u00e9e dans la commercialisation de produits informatique)…<\/p>\n

Exercice 2 : Comptabilisation des charges<\/p>\n

Le comptable de l’h\u00f4tel Fabio a re\u00e7u les factures suivantes…<\/p>\n

Exercice 3 : Comptabilisation des charges<\/p>\n

L’entreprise ARC a re\u00e7u\u00a0des documents comptables, deux factures et une quitance de loyer…<\/p>\n

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Exercice 4 : Comptabilisation des produits<\/a><\/p>\n

Comptabilisation des produits : L’entreprise ABS est sp\u00e9cialis\u00e9 dans la commercialisation des articles de droguerie.<\/p>\n

Exercice 5 : Comptabilisation des produits<\/a><\/p>\n

Comptabilisation des produits : L’entreprise GAT-Conseil est sp\u00e9cialis\u00e9e dans le conseil et la consultation juridique….<\/p>\n

Exercice 6 : TVA (achat de marchandises)<\/p>\n

Exercice 6 : TVA (achat de marchandises). L\u2019entreprise ABC est sp\u00e9cialis\u00e9 dans la vente d’accessoires de v\u00e9lo. le service de comptabilit\u00e9 a re\u00e7u les factures suivantes<\/p>\n

Exercice 7 : TVA (achat des immobilisations)<\/p>\n

L’entreprise TUR est sp\u00e9cialis\u00e9e\u00a0dans la fabrication d\u2019articles de droguerie. L\u2019entreprise a fait l’acquisition au cours de l\u2019exercice de logiciels et d\u2019ordinateurs pour renouveler son syst\u00e8me informatique.<\/p>\n

Exercice 8 : TVA (achat et vente de produits et services)<\/p>\n

TVA (achat et vente de produits et services), l’entreprise ESTINFO est sp\u00e9cialis\u00e9e dans la commercialisation de mat\u00e9riels et des services informatiques.<\/p>\n

Exercice 9 : Les immobilisations incorporelles<\/a><\/p>\n

Exercice 9 : Les immobilisations incorporelles, l\u2019entreprise InfoSet commence son activit\u00e9 le 01\/N. Cette entreprise est sp\u00e9cialis\u00e9e dans…<\/p>\n

Exercice 10 : Les immobilisations corporelles<\/a><\/p>\n

Au cours de l\u2019ann\u00e9e l\u2019entreprise \u00e0 TRT a effectu\u00e9 plusieurs op\u00e9rations dans le cadre du d\u00e9veloppement de sa capacit\u00e9 de production pour r\u00e9pondre \u00e0 une demande croissante.<\/p>\n

Exercice 11 : Compte de r\u00e9sultat<\/a><\/p>\n

L’entreprise AVR est en train d’\u00e9tablir ses \u00e9tats de synth\u00e8se. Elle vous demande de l’aider \u00e0 \u00e9tablir le compte de r\u00e9sultat…<\/p>\n

Exercice 12 : Calcul du r\u00e9sultat pr\u00e9visionnel<\/a><\/p>\n

L’entreprise EXL est en train d’\u00e9tablir ses \u00e9tats de synth\u00e8se. Elle vous demande de l’aider \u00e0 calculer son r\u00e9sultat pr\u00e9visionnel de l\u2019exercice…<\/p>\n

Exercice 13 : Effets de commerce<\/a><\/p>\n

Au cours de l’exercice N l’entreprise DLT a effectu\u00e9s des op\u00e9rations li\u00e9es \u00e0 des effets de commerce.<\/p>\n

Exercice 14 : provisions sur cr\u00e9ances<\/p>\n

L’entreprise LERT est sp\u00e9cialis\u00e9e dans fabrication et la commercialisation des produits m\u00e9tallurgiques.<\/p>\n

Exercice 15 : \u00e9tablir un bilan simple<\/a><\/p>\n

Le g\u00e9rant de la soci\u00e9t\u00e9 CAP MECA\u00a0vous pr\u00e9sente des \u00e9l\u00e9ments comptables de son\u00a0entreprise\u00a0et il vous demande de…<\/p>\n<\/div>\n<\/div>\n

<\/div>\n","protected":false},"excerpt":{"rendered":"

Exercices de comptabilit\u00e9 g\u00e9n\u00e9rale (cas pratiques gratuits) Exercice 1 : Comptabilisation des charges Le comptable de l’entreprise ALPHA ELECTRO (sp\u00e9cialis\u00e9e […]<\/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-165","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/165","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=165"}],"version-history":[{"count":4,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/165\/revisions"}],"predecessor-version":[{"id":2045,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/165\/revisions\/2045"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=165"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}