{"id":265,"date":"2026-10-16T11:06:26","date_gmt":"2026-10-16T11:06:26","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=265"},"modified":"2026-10-16T21:53:48","modified_gmt":"2026-10-16T19:53:48","slug":"lc-21247a3e42e77ca0927e","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/faq-comptabilite\/quand-est-ce-quil-faut-enregistrer-un-element-au-passif.php","title":{"rendered":"Quand est ce qu&rsquo;il faut enregistrer un \u00e9l\u00e9ment au passif ?"},"content":{"rendered":"<h1>Quand est ce qu&rsquo;il faut enregistrer un \u00e9l\u00e9ment au passif ?<\/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=\"443\" name=\"file_name\"\/><\/p>\n<p>Avant de r\u00e9pondre \u00e0 cette question on va d\u00e9finir le passif. Un <strong>passif <\/strong>est un \u00e9l\u00e9ment du patrimoine de l&rsquo;entreprise qui repr\u00e9sente une <strong>valeur n\u00e9gative<\/strong>, c&rsquo;est un \u00e9l\u00e9ment qui cause une<strong> sortie des ressources<\/strong>, il repr\u00e9sente une <strong>obligation \u00e0 l&rsquo;\u00e9gard d&rsquo;un b\u00e9n\u00e9ficiaire<\/strong>.&nbsp;Exemples : provision, dette, charges \u00e0 payer\u2026<br \/>\n&nbsp;<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<p><\/p>\n<\/div>\n<p>Donc un \u00e9l\u00e9ment est enregistr\u00e9 au passif s&rsquo;il est li\u00e9 \u00e0 une obligation \u00e0 l&rsquo;\u00e9gard d&rsquo;un b\u00e9n\u00e9ficiaire qui provoquera une sortie de ressources. Des exemples :<\/p>\n<p><strong><u>Capital social :<\/u><\/strong> repr\u00e9sente des engagements de l&rsquo;entreprise envers ses associ\u00e9s ou actionnaires.<\/p>\n<p><strong><u>Dettes Fournisseurs :<\/u><\/strong> le r\u00e8glement d&rsquo;une dette envers un fournisseur est obligatoire, elle repr\u00e9sente une valeur n\u00e9gative pour l&rsquo;entreprise car, elle provoque une sortie de ressources.<\/p>\n<p><strong><u>Concours bancaires courants :<\/u><\/strong> ce sont des cr\u00e9dits \u00e0 court terme accord\u00e9s par la banque \u00e0 l&rsquo;entreprise. Ils repr\u00e9sentent une valeur n\u00e9gative (couverture d&rsquo;une tr\u00e9sorerie n\u00e9gative) et l&rsquo;entreprise \u00e0 l&rsquo;obligation de les couvrirs \u00e0 un moment donn\u00e9 ce qui va causer une sortie des ressources.<\/p>\n<p>Ce principe s&rsquo;applique aussi aux emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit.<br \/>\n&nbsp;<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Quand est ce qu&rsquo;il faut enregistrer un \u00e9l\u00e9ment au passif ? 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-265","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/265","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=265"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/265\/revisions"}],"predecessor-version":[{"id":1934,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/265\/revisions\/1934"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=265"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}