{"id":250,"date":"2026-10-16T11:06:26","date_gmt":"2026-10-16T11:06:26","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=250"},"modified":"2026-10-16T11:06:26","modified_gmt":"2026-10-16T11:06:26","slug":"lc-429cd5128f9d4c8edd84","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/faq-comptabilite\/masses-du-plan-comptable-marocain.php","title":{"rendered":"Masses plan comptable marocain"},"content":{"rendered":"
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Quelles sont les masses du plan comptable marocain ? <\/div>\n
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Foire Aux Questions comptabilité<\/a> > Quelles sont les masses du plan comptable marocain ?<\/div>\n
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Quelles sont les masses du plan comptable marocain ?<\/div>\n
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Classe 1 : Comptes de financement permanent <\/p>\n

Classe 2 : Comptes d’actif immobilisé <\/p>\n

Classe 3 : Comptes de l’actif circulant (hors trésorerie) <\/p>\n

Classe 4 : Comptes de passif circulant (hors trésorerie) <\/p>\n

Classe 5 : Comptes de trésorerie <\/p>\n

Classe 6 : Comptes de charges <\/p>\n

Classe 7 : Comptes de produits <\/p>\n

Classe 8 : Comptes de résultats<\/p>\n

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Pour aller plus loin<\/span><\/p>\n

Plan comptable français marocain et belge :<\/a> Chaque pays a son propre plan comptable conforme avec la loi commercial et les législations en vigueur. Nous allons présenter dans cet article les plans comptables des pays suivant : France Maroc et Belgique.<\/p>\n

Introduction à la comptabilité générale :<\/a> La comptabilité générale a pour mission la collecte le traitement et l’analyse des données chiffrées dans l’entreprise. Elle s’occupe de l’enregistrement chronologique des opérations effectuées par l’entreprise dans un document comptable appelé journal.<\/p>\n

Les principes de comptabilité :<\/a> Afin d’atteindre son objectif de l’image fidèle la comptabilité doit respecter certains principes qui conditionnent cette discipline à savoir : le principe de prudence, le principe du coût historique, le principe de non compensation, le principe d’indépendance de l’exercice, le principe de continuité de l’exploitation.<\/p>\n

Rôles et objets de la comptabilité générale :<\/a> La comptabilité générale est une technique micro-économique qui vise l’enregistrement des opérations économiques effectuées par l’entreprise au cours d’un exercice donnée, et cela de façon quotidienne et réglementée par le plan comptable.<\/div>\n<\/p><\/div>\n

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Quelles sont les masses du plan comptable marocain ? accueil|articles|cours|livres|logiciels|vocabulaire|forums|faq compta Foire Aux Questions comptabilité > Quelles sont les masses […]<\/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-250","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/250","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=250"}],"version-history":[{"count":0,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/250\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=250"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}