{"id":237,"date":"2026-10-16T11:06:25","date_gmt":"2026-10-16T11:06:25","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=237"},"modified":"2026-10-16T21:53:50","modified_gmt":"2026-10-16T19:53:50","slug":"lc-ca337af0a619f36702a7","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/faq-comptabilite\/fond-commercial.php","title":{"rendered":"C&rsquo;est quoi un fond commercial ?"},"content":{"rendered":"<h1>C&rsquo;est quoi un fond commercial ?<\/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\"><a href=\"\/create_account\/page-1.html\" style=\"color: #fff;text-decoration:none;display:block;padding:8px;\">Devenir Membre Premium <strong> &#8211; 3 &euro;<\/strong><\/a><\/div>\n<div id=\"account_link_connect\">\n\t\t\t\t\t\t\t\t\t\t\t\tVous avez d&eacute;j&agrave; 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\" value=\"307\" name=\"file_name\"\/><\/p>\n<p>Le fonds commercial se compose des \u00e9l\u00e9ments qui suivent :<\/p>\n<li>&#8211; La client\u00e8le<\/li>\n<li>&#8211; Le droit au bail<\/li>\n<li>&#8211; L&rsquo;achalandage<\/li>\n<li>&#8211; L&rsquo;enseigne<\/li>\n<li>&#8211; Le nom commercial<\/li>\n<div align=\"center\">\n\n<\/div>\n<p><span class=\"b\">Pour aller plus loin<\/span><\/p>\n<p><a href=\"\/faq-comptabilite\/bon-de-commission.html\">Classification comptable des immobilisations :<\/a> Les immobilisations font partie des op\u00e9rations d&rsquo;investissement, c&rsquo;est \u00e0 dire les op\u00e9rations concernant les emplois en biens mat\u00e9riels, valeurs et titres destin\u00e9s \u00e0 rester durablement dans l&rsquo;entreprise.<\/p>\n<p><a href=\"\/cours\/cours-de-comptabilite-generale\/bilan-presentation-et-analyse.html\">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\/introduction-comptabilite-generale.html\">Introduction \u00e0 la 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.<\/p>\n<p><a href=\"\/cours\/cours-de-comptabilite-generale\/organisation-comptable-le-journal.html\">Organisation comptable : Le Journal :<\/a> Le journal est un document comptable qui enregistre, de fa\u00e7on chronologique et continue, toutes les op\u00e9rations \u00e9conomiques effectu\u00e9es par l\u2019entreprise au cours d\u2019une p\u00e9riode souvent appel\u00e9 exercice.<\/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&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    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<\/div>\n<div id=\"sidebarRight\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>C&rsquo;est quoi un fond commercial ? 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-237","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/237","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=237"}],"version-history":[{"count":3,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/237\/revisions"}],"predecessor-version":[{"id":2147,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/237\/revisions\/2147"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=237"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}