{"id":224,"date":"2026-10-16T11:06:25","date_gmt":"2026-10-16T11:06:25","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=224"},"modified":"2026-10-16T21:53:50","modified_gmt":"2026-10-16T19:53:50","slug":"lc-137874484648dd479a0a","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/faq-comptabilite\/endossement-effet-de-commerce.php","title":{"rendered":"C&rsquo;est quoi un endossement d&rsquo;effet de commerce ?"},"content":{"rendered":"<h1>C&rsquo;est quoi un endossement d&rsquo;effet de commerce ?<\/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=\"403\" name=\"file_name\"\/><\/p>\n<p>Dans le cas d\u2019un endossement l\u2019effet est utilis\u00e9 par son porteur (b\u00e9n\u00e9ficiaire) pour <strong>r\u00e9gler une dette envers un cr\u00e9ancier<\/strong>, dans ce cas le cr\u00e9ancier devient le nouveau b\u00e9n\u00e9ficiaire de l\u2019effet.<br \/>\nPratiquement l\u2019endossement d\u2019un effet consiste \u00e0 donner l\u2019effet au cr\u00e9ancier apr\u00e8s <strong>une signature au dos\/verso (endos) <\/strong>par le c\u00e9dant.<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<p><\/p>\n<\/div>\n<p><a href=\"\/cours\/cours-de-comptabilite-generale\/effets-commerce-encaissement-endossement-escompte-renouvellement.php\">Effets de commerce : Encaissement Endossement Escompte et Renouvellement <\/a>:&nbsp;Les effets de commerce sont des documents cr\u00e9\u00e9s et utilis\u00e9s pour faciliter les r\u00e8glements entre les commer\u00e7ants, ils permettent la mobilit\u00e9 des cr\u00e9ances et leurs circulation&#8230;<\/p>\n<p><a href=\"\/vocabulaire\/vocabulaire-comptabilite-e\/endossement.php\">D\u00e9finition endossement :<\/a>&nbsp;C\u2019est le fait qu\u2019un b\u00e9n\u00e9ficiaire d\u2019un effet de commerce peut utilis\u00e9 celui-ci pour r\u00e9gler ses dettes et ce en l\u2019endossant au profit de son cr\u00e9ancier&#8230;<\/p>\n<p><a href=\"\/faq-comptabilite\/\/effet-de-commerce.php\">Qu&rsquo;est-ce qu&rsquo;un effet de commerce ?<\/a> :&nbsp;Foire aux questions comptabilit\u00e9, Qu&rsquo;est-ce qu&rsquo;un effet de commerce ?<\/p>\n<p><a href=\"\/vocabulaire\/vocabulaire-comptabilite-e\/effets-de-commerce.php\">D\u00e9finition effets de commerce <\/a>:&nbsp;L&rsquo;effet de commerce est un titre n\u00e9gociable constatant une cr\u00e9ance d\u2019un montant d\u00e9termin\u00e9 payable g\u00e9n\u00e9ralement&#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 un endossement d&rsquo;effet de commerce ? Seuls nos membres premium peuvent voir les liens, et les t&eacute;l&eacute;chargements ! [&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-224","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/224","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=224"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/224\/revisions"}],"predecessor-version":[{"id":2130,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/224\/revisions\/2130"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=224"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}