{"id":198,"date":"2026-10-16T11:06:25","date_gmt":"2026-10-16T11:06:25","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=198"},"modified":"2026-10-16T21:53:49","modified_gmt":"2026-10-16T19:53:49","slug":"lc-2ef3ec7dec4845e1d274","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/faq-comptabilite\/comptabilite-generale.php","title":{"rendered":"C&rsquo;est quoi la comptabilit\u00e9 g\u00e9n\u00e9rale ?"},"content":{"rendered":"<h1>C&rsquo;est quoi la comptabilit\u00e9 g\u00e9n\u00e9rale ?<\/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=\"297\" name=\"file_name\"\/><\/p>\n<p>La comptabilit\u00e9 g\u00e9n\u00e9rale est bas\u00e9e sur la technique de la partie double, elle vise l\u2019enregistrement de fa\u00e7on chronologique de toutes les op\u00e9rations effectu\u00e9es par l\u2019entreprise.<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<p><\/p>\n<\/div>\n<p>C\u2019est un outil d\u2019information pour les partenaires de l\u2019entreprise tel que les clients, les fournisseurs, les banquiers, les assurances, le fisc\u2026etc.<\/p>\n<p>La comptabilit\u00e9 g\u00e9n\u00e9rale a pour mission la collecte le traitement et l\u2019analyse des donn\u00e9es chiffr\u00e9es dans l\u2019entreprise.<\/p>\n<p>La comptabilit\u00e9 g\u00e9n\u00e9rale s\u2019occupe de l\u2019enregistrement chronologique des op\u00e9rations effectu\u00e9es par l\u2019entreprise dans un document comptable appel\u00e9 journal.<\/p>\n<p><span class=\"b\">Pour aller plus loin<\/span><\/p>\n<p><a href=\"\/cours\/cours-de-comptabilite-generale\/introduction-comptabilite-generale.php\">Introduction comptabilit\u00e9 g\u00e9n\u00e9rale :<\/a> La comptabilit\u00e9 g\u00e9n\u00e9rale a pour mission la collecte le traitement et l\u2019analyse des donn\u00e9es chiffr\u00e9es dans l\u2019entreprise. Elle s\u2019occupe de l\u2019enregistrement chronologique des op\u00e9rations effectu\u00e9es par l\u2019entreprise dans un document comptable appel\u00e9 journal&#8230;<\/p>\n<p><a href=\"\/articles\/types-de-comptabilite.php\">Les types de comptabilit\u00e9 :<\/a> Il y a quatre types de comptabilit\u00e9 : la comptabilit\u00e9 g\u00e9n\u00e9rale, la comptabilit\u00e9 analytique, la comptabilit\u00e9 nationale, et la comptabilit\u00e9 publique&#8230;<\/p>\n<p><a href=\"\/articles\/histoire-de-comptabilite.php\">Histoire de la comptabilit\u00e9 :<\/a> La comptabilit\u00e9 a connue une \u00e9valuation permanente et continue \u00e0 travers diff\u00e9rents ages, son d\u00e9veloppement a commenc\u00e9 depuis l\u2019antiquit\u00e9. Plusieurs \u00e9tapes ont donc marqu\u00e9s le d\u00e9veloppement de la comptabilit\u00e9&#8230;<\/p>\n<p><a href=\"\/articles\/comparaisons-comptabilite-generale-et-comptabilite-analytique.php\">Comparaisons entre la comptabilit\u00e9 g\u00e9n\u00e9rale et la comptabilit\u00e9 analytique :<\/a> La comptabilit\u00e9 g\u00e9n\u00e9rale et la comptabilit\u00e9 analytique sont les deux types de comptabilit\u00e9 les plus utilis\u00e9es par les entreprises; la premi\u00e8re est un outil d\u2019information et joue un r\u00f4le juridique, et la seconde se pr\u00e9sente&#8230;<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>C&rsquo;est quoi la comptabilit\u00e9 g\u00e9n\u00e9rale ? 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-198","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/198","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=198"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/198\/revisions"}],"predecessor-version":[{"id":2096,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/198\/revisions\/2096"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=198"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}