{"id":271,"date":"2026-10-16T11:06:26","date_gmt":"2026-10-16T11:06:26","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=271"},"modified":"2026-10-16T21:53:48","modified_gmt":"2026-10-16T19:53:48","slug":"lc-1b96232f47dea72f17a1","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/faq-comptabilite\/quels-sont-les-systemes-du-pcg.php","title":{"rendered":"Quels sont les syst\u00e8mes du PCG ?"},"content":{"rendered":"<h1>Quels sont les syst\u00e8mes du PCG ?<\/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=\"448\" name=\"file_name\"\/><\/p>\n<p>L&rsquo;application du PCG autorise une certaine souplesse dans l&rsquo;\u00e9laboration des comptes annuels dans l&rsquo;objectif de s&rsquo;adapter aux diff\u00e9rentes formes et structures des entreprises et leurs activit\u00e9s. ainsi on distingue trois syst\u00e8mes : <strong>syst\u00e8me de base<\/strong>, <strong>syst\u00e8me abr\u00e9g\u00e9<\/strong> et <strong>syst\u00e8me d\u00e9velopp\u00e9<\/strong>.<br \/>\n&nbsp;<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<p><\/p>\n<\/div>\n<p><strong>Syst\u00e8me de base<\/strong><\/p>\n<p>C&rsquo;est un syst\u00e8me basique et adapt\u00e9 \u00e0 l&rsquo;ensemble des entreprises quelle que soit leur taille ou leur activit\u00e9. Il pr\u00e9sente les comptes sous la <strong>forme la moins d\u00e9taill\u00e9e<\/strong> compar\u00e9e aux autres syst\u00e8mes.<\/p>\n<p><strong>Syst\u00e8me abr\u00e9g\u00e9<\/strong><\/p>\n<p>C&rsquo;est un syst\u00e8me adapt\u00e9 aux entreprises de taille moyenne. La liste des comptes est <strong>plus d\u00e9taill\u00e9e que le syst\u00e8me de base<\/strong> mais moins d\u00e9taill\u00e9e que le syst\u00e8me d\u00e9velopp\u00e9.<\/p>\n<p><strong>Syst\u00e8me d\u00e9velopp\u00e9<\/strong><\/p>\n<p>C&rsquo;est un syst\u00e8me utilis\u00e9 et adapt\u00e9 aux grandes entreprises qui cherchent \u00e0 <strong>augmenter le degr\u00e9 de pr\u00e9cision dans leur analyse comptable et financi\u00e8re<\/strong>.<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>Quels sont les syst\u00e8mes du PCG ? Seuls nos membres premium peuvent voir les liens, et les t&eacute;l&eacute;chargements ! Devenez [&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-271","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/271","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=271"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/271\/revisions"}],"predecessor-version":[{"id":1944,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/271\/revisions\/1944"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=271"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}