{"id":276,"date":"2026-10-16T11:06:26","date_gmt":"2026-10-16T11:06:26","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=276"},"modified":"2026-10-16T21:53:48","modified_gmt":"2026-10-16T19:53:48","slug":"lc-820dc3c9f1d9adf5cd5b","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/faq-comptabilite\/ressource.php","title":{"rendered":"Que signifie ressource ?"},"content":{"rendered":"<h1>Que signifie ressource ?<\/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=\"309\" name=\"file_name\"\/><\/p>\n<p>Une ressource est le moyen qui a permit la r\u00e9alisation d&rsquo;une op\u00e9ration. Une ressource est le profit ou le r\u00e9sultat b\u00e9n\u00e9ficiaire.<\/p>\n<div align=\"center\">\n\n<\/div>\n<p><span class=\"b\">Pour aller plus loin<\/span><\/p>\n<p><a href=\"\/cours\/cours-de-comptabilite-generale\/notion-de-flux-en-comptabilite.html\">Notion de flux en comptabilit\u00e9 :<\/a> Les flux en comptabilit\u00e9 sont des mouvements de biens ou de services qui se produisent dans une entreprise \u00e0 un moment donn\u00e9e, chaque flux \u00e0 une valeur, un point de d\u00e9part et un point d\u2019arriv\u00e9e.<\/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>Que signifie ressource ? Seuls nos membres premium peuvent voir les liens, et les t&eacute;l&eacute;chargements ! Devenez un membre premium [&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-276","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/276","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=276"}],"version-history":[{"count":3,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/276\/revisions"}],"predecessor-version":[{"id":1952,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/276\/revisions\/1952"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=276"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}