{"id":206,"date":"2026-10-16T11:06:25","date_gmt":"2026-10-16T11:06:25","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=206"},"modified":"2026-10-16T21:53:50","modified_gmt":"2026-10-16T19:53:50","slug":"lc-96e3f0d7b19fcf1316fb","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/faq-comptabilite\/comptes-produits-charges-plan-comptable-marocain.php","title":{"rendered":"Quels sont les comptes du CPC du plan comptable marocain ?"},"content":{"rendered":"<h1>Quels sont les comptes du CPC du plan comptable marocain ?<\/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=\"300\" name=\"file_name\"\/><\/p>\n<p><span class=\"u\">Compte de charges :<\/span><\/p>\n<li>&#8211; Charges d\u2019exploitation (61)<\/li>\n<li>&#8211; Charges financi\u00e8res (63)<\/li>\n<li>&#8211; Charges non courantes (65)<\/li>\n<li>&#8211; Imp\u00f4ts sur les r\u00e9sultats (67)<\/li>\n<p><span class=\"u\">Compte de produits :<\/span><\/p>\n<li>&#8211; Produits d\u2019exploitation (71)<\/li>\n<li>&#8211; Produits financiers (73)<\/li>\n<li>&#8211; Produits non courants (75)<\/li>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<p><\/p>\n<\/div>\n<p><span class=\"b\">Pour aller plus loin<\/span><\/p>\n<p><a href=\"\/cours\/cours-de-comptabilite-generale\/bilan-compte-produits-et-charges.php\">Bilan : compte de produits et charges :<\/a> Le compte de produits et charges (CPC) est un \u00e9tat de synth\u00e8se qui d\u00e9crit en terme de produits et charges les composantes du r\u00e9sultat final de l\u2019exercice comptable.<\/p>\n<p><a href=\"\/cours\/cours-de-comptabilite-generale\/bilan-presentation-et-analyse.php\">Bilan : pr\u00e9sentation et analyse :<\/a> Le bilan est un document comptable de synth\u00e8se, il d\u00e9crit la situation patrimoniale de l\u2019entreprise en terme d\u2019emploi et de ressources. Le bilan ce compose de deux parties : partie de l\u2019actif et partie du passif.<\/p>\n<p><a href=\"\/cours\/cours-de-comptabilite-generale\/bilan-etat-de-synthese.php\">Bilan : \u00e9tat de synth\u00e8se :<\/a> Le bilan est un \u00e9tat de synth\u00e8se qui repr\u00e9sente la situation patrimoniale de l\u2019entreprise \u00e0 une date donn\u00e9e, il se pr\u00e9sente sous forme d\u2019un tableau qui se compose de deux colonnes; la partie des ressources \u00ab Passif \u00bb et la partie des emplois \u00ab Actif \u00bb.<\/p>\n<p><a href=\"\/cours\/cours-de-comptabilite-generale\/plan-comptable-presentation-et-analyse.php\">Plan comptable pr\u00e9sentation et analyse :<\/a> Le plan comptable se caract\u00e9rise par le mode de codification d\u00e9cimale pour le classement des comptes, le num\u00e9ro ou le code et l\u2019intitul\u00e9 du compte permettent l\u2019identification de l\u2019op\u00e9ration en comptabilit\u00e9.<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Quels sont les comptes du CPC du plan comptable marocain ? Seuls nos membres premium peuvent voir les liens, et [&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-206","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/206","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=206"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/206\/revisions"}],"predecessor-version":[{"id":2108,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/206\/revisions\/2108"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=206"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}