{"id":189,"date":"2026-10-16T11:06:25","date_gmt":"2026-10-16T11:06:25","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=189"},"modified":"2026-10-16T21:53:49","modified_gmt":"2026-10-16T19:53:49","slug":"lc-ebe6dddd92b572c1a03e","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/faq-comptabilite\/comment-comptabiliser-dividendes.php","title":{"rendered":"Comment comptabiliser les dividendes ?"},"content":{"rendered":"<h1>Comment comptabiliser les dividendes ?<\/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=\"389\" name=\"file_name\"\/><\/p>\n<p>Une dividende est la r\u00e9mun\u00e9ration re\u00e7ue par les actionnaires. Ils sont distribu\u00e9es sur la base du b\u00e9n\u00e9fice r\u00e9alis\u00e9 par la soci\u00e9t\u00e9 et qui est approuv\u00e9 par l\u2019approbation des comptes par l\u2019assembl\u00e9e g\u00e9n\u00e9rale des comptes annuels.<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<p><\/p>\n<\/div>\n<p><u>Comptabilisation des dividendes :<\/u> d&rsquo;une fa\u00e7on g\u00e9n\u00e9rale, selon le plan comptable fran\u00e7ais, si les dividendes sont vir\u00e9es aux comptes des associ\u00e9s on d\u00e9bite le compte <em>457. Associ\u00e9s &#8211; Dividendes \u00e0 payer<\/em> et on cr\u00e9dite le compte <em>455. Associ\u00e9s &#8211; Comptes courants<\/em> (avant ex\u00e9cution r\u00e9el des virements), puis on d\u00e9bite <em>455. Associ\u00e9s &#8211; Comptes courants<\/em> et on cr\u00e9dite le compte <em>512. Banques<\/em> (apr\u00e8s l&rsquo;ex\u00e9cution r\u00e9el des virement au compte bancaires des associ\u00e9es).<\/p>\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>Comment comptabiliser les dividendes ? Seuls nos membres premium peuvent voir les liens, et les t&eacute;l&eacute;chargements ! Devenez un membre [&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-189","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/189","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=189"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/189\/revisions"}],"predecessor-version":[{"id":2082,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/189\/revisions\/2082"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=189"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}