{"id":239,"date":"2026-10-16T11:06:26","date_gmt":"2026-10-16T11:06:26","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=239"},"modified":"2026-10-16T21:53:48","modified_gmt":"2026-10-16T19:53:48","slug":"lc-bc7ff0c70a027dfe2440","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/faq-comptabilite\/formes-de-monnaie.php","title":{"rendered":"Quelles sont les diff\u00e9rentes formes de monnaie ?"},"content":{"rendered":"<h1>Quelles sont les diff\u00e9rentes formes de monnaie ?<\/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=\"283\" name=\"file_name\"\/><\/p>\n<p><p><span class=\"u\">Monnaie r\u00e9elle :<\/span> En entend par monnaie r\u00e9el ou m\u00e9tallique une monnaie qui porte en elle-m\u00eame sa valeur, c&rsquo;est-\u00e0-dire que sa valeur effective en m\u00e9tal correspond \u00e0 sa valeur.<\/p>\n<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<p><\/p>\n<\/div>\n<p><p><span class=\"u\">Monnaie fiduciaire :<\/span> La monnaie fiduciaire est une monnaie d\u2019une valeur tr\u00e8s inf\u00e9rieur \u00e0 celle pour laquelle elle circule ; elle est compos\u00e9e de billet de banque et de monnaie divisionnaire.<\/p>\n<p><span class=\"u\">Billet de banque :<\/span> Les billets de banque facilitent \u00e9norm\u00e9ment les transactions commerciales les plus importantes, leurs valeur est nettement sup\u00e9rieure \u00e0 celle des pi\u00e8ces.<\/p>\n<p><span class=\"u\">Monnaie divisionnaire :<\/span> Pi\u00e8ces m\u00e9talliques de valeur plus ou moins faible servants \u00e0 faciliter les petites transactions.<\/p>\n<p><span class=\"u\">Monnaie scripturale :<\/span> Des fonds disponibles d\u00e9pos\u00e9s dans des comptes bancaires postaux qui peuvent pr\u00e9venir de cr\u00e9dit bancaire ou de l\u2019\u00e9pargne. Le mot scriptural vient du mot scripte qui signifie \u00e9crire, donc la monnaie scripturale est relative aux r\u00e8glement par ch\u00e8que, virement, traites\u2026 <\/p>\n<\/p>\n<p><strong><u>[English version]<\/u><\/strong>&nbsp;What are the different forms of money ?<\/p>\n<p><p><span class=\"b\">Pour aller plus loin<\/span><\/p>\n<p><a href=\"\/articles\/moyens-de-reglement.php\">Moyens de r\u00e8glement :<\/a> Plusieurs moyens de r\u00e8glement sont \u00e0 la disposition de l\u2019agent \u00e9conomique pour lui permettre de r\u00e9gler ses achats par la monnaie par l\u2019interm\u00e9diaire d\u2019une banque ou par les effets de commerce.<\/p>\n<p><a href=\"\/articles\/documents-relatifs-la-commande.php\">Documents relatifs \u00e0 la commande :<\/a> On va d\u00e9finir et pr\u00e9senter dans cet article les diff\u00e9rents documents relatifs \u00e0 la commande : Bon de commande, Bulletin de commande, March\u00e9, Confirmation de commande et le Bon de commission.<\/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<p><a href=\"\/articles\/principes-de-comptabilite.php\">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>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Quelles sont les diff\u00e9rentes formes de monnaie ? 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-239","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/239","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=239"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/239\/revisions"}],"predecessor-version":[{"id":1973,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/239\/revisions\/1973"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=239"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}