{"id":201,"date":"2026-10-16T11:06:25","date_gmt":"2026-10-16T11:06:25","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=201"},"modified":"2026-10-16T21:53:49","modified_gmt":"2026-10-16T19:53:49","slug":"lc-73592ae6a1ac296c4a03","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/faq-comptabilite\/comptable.php","title":{"rendered":"C&rsquo;est qui un comptable ?"},"content":{"rendered":"<h1>C&rsquo;est qui un comptable ? <\/h1>\n<div id=\"section\"><input type=\"hidden\" id=\"user_connected_quotes\"><\/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\u00e9l\u00e9chargements !<\/span><\/div>\n<div id=\"users_only_title_2\">Devenez un membre premium pour <strong><span id=\"underline\">3 \u20ac seulement<\/span><\/strong><\/div>\n<div class=\"users_only_price_fork\"><a href=\"\/create_account\/page-1.html\" style=\"color: #fff;text-decoration:none;display:block;padding:8px;\">Devenir Membre Premium <strong> &#8211; 3 \u20ac<\/strong><\/a><\/div>\n<div id=\"account_link_connect\">\n\t\t\t\t\t\t\t\t\t\t\t\tVous avez d\u00e9j\u00e0 un compte, <a href=\"\/manage_account.html\">Identifiez-vous<\/a>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n<div id=\"close_account_box\">FERMER [X]<\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div align=\"center\">\n\n<\/div>\n<div id=\"article\"><input type=\"hidden\" id=\"file_name\" name=\"file_name\"><\/p>\n<p>Le m\u00e9tier de comptable est un m\u00e9tier omnipr\u00e9sent dans le monde des entreprises, chaque entreprise emploi un ou plusieurs comptables, le nombre des comptables employ\u00e9s varie on fonction de la dimension et la strat\u00e9gie financi\u00e8re des entreprises; une entreprise de grande taille peut employ\u00e9 une \u00e9quipe de plusieurs comptables pr\u00e9sid\u00e9 par un chef comptable.<\/p>\n<div align=\"center\">\n\n<\/div>\n<p><span class=\"b\">Pour aller plus loin<\/span><\/p>\n<p><a href=\"\/articles\/comptable-metier-mission-formation-profile.html\">M\u00e9tier de comptable : missions, formation, profile :<\/a> Un bon comptable doit \u00eatre dynamique et avoir un bon sens de l\u2019organisation et un esprit d\u2019\u00e9quipe. Il doit ma\u00eetris\u00e9 les logiciels de comptabilit\u00e9 et les outils informatiques (MS Office, Acces, et Internet).<\/p>\n<p><a href=\"\/articles\/plan-comptable-francais-marocain-belge.html\">Plan comptable fran\u00e7ais marocain et belge :<\/a> Chaque pays a son propre plan comptable conforme avec la loi commercial et les l\u00e9gislations en vigueur. Nous allons pr\u00e9senter dans cet article les plans comptables des pays suivant : France Maroc et Belgique..<\/p>\n<p><a href=\"\/articles\/principes-de-comptabilite.html\">Les principes de comptabilit\u00e9 :<\/a> Afin d\u2019atteindre son objectif de l\u2019image fid\u00e8le la comptabilit\u00e9 doit respecter certains principes qui conditionnent cette discipline \u00e0 savoir : le principe de prudence, le principe du co\u00fbt historique, le principe de non compensation, le principe d\u2019ind\u00e9pendance de l\u2019exercice, le principe de continuit\u00e9 de l\u2019exploitation.<\/p>\n<p><a href=\"\/articles\/histoire-de-comptabilite.html\">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<div align=\"center\">\n<\/div>\n<div style=\"\n    padding: 4px;\n    border: 1px #2e93c361 solid;\n    border-radius: 2px;\n    transition: all 0.3s cubic-bezier(.25,.8,.25,1);\n    \"><\/p>\n<div><a id=\"title_external_from_page\" href=\"\/comptabilite-modeles-excel.html\">Documents de comptabilit\u00e9 (mod\u00e8les et tableurs Excel,xls,xlsx)<\/a><\/div>\n<div align=\"left\">\n<p id=\"p_to_hide\" style=\"margin-top: 6px;\n    margin-bottom: 6px;\">Documents, mod\u00e8les et tableurs Microsoft Excel et Libre Office. Calcul des heures de travail, \u00e9tat de rapprochement bancaire, compte de r\u00e9sultat, Mod\u00e8le facture avec TVA, remise et acompte&#8230; <\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"sidebarRight\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>C&rsquo;est qui un comptable ? Seuls nos membres premium peuvent voir les liens, et les t\u00e9l\u00e9chargements ! 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-201","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/201","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=201"}],"version-history":[{"count":3,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/201\/revisions"}],"predecessor-version":[{"id":2100,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/201\/revisions\/2100"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=201"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}