{"id":278,"date":"2026-10-16T11:06:26","date_gmt":"2026-10-16T11:06:26","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=278"},"modified":"2026-10-16T21:53:48","modified_gmt":"2026-10-16T19:53:48","slug":"lc-ae1c1a62cce2f1b216ab","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/faq-comptabilite\/role-juridique-de-la-comptabilite-generale.php","title":{"rendered":"Quel est le r\u00f4le juridique de la comptabilit\u00e9 g\u00e9n\u00e9rale ?"},"content":{"rendered":"<h1>Quel est le r\u00f4le juridique de la comptabilit\u00e9 g\u00e9n\u00e9rale ?<\/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=\"413\" name=\"file_name\"\/><\/p>\n<p>La comptabilit\u00e9 g\u00e9n\u00e9rale est un outil <strong>d&rsquo;information<\/strong> interne et <strong>externe<\/strong>, c&rsquo;est un outil indispensable pour l&rsquo;entreprise, il lui permet de suivre la nature et les d\u00e9tails de toutes les op\u00e9rations financi\u00e8res effectu\u00e9es au cours de son activit\u00e9 (calcul de la rentabilit\u00e9, rentabilit\u00e9 r\u00e9el et provisoire, calcul du r\u00e9sultat&#8230;).<br \/>\n&nbsp;<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<p><\/p>\n<\/div>\n<p>En plus de son r\u00f4le \u00e9conomique, la comptabilit\u00e9 g\u00e9n\u00e9rale joue un <strong>r\u00f4le juridique<\/strong> comme \u00e9tant un outil d&rsquo;information externe. Elle est donc r\u00e9glement\u00e9e et est l&rsquo;objet de dispositions l\u00e9gales.<\/p>\n<p><u><strong>Principaux r\u00f4les juridiques de la comptabilit\u00e9 g\u00e9n\u00e9rale<\/strong> :<\/u><\/p>\n<p>&#8211; Garder une trace des op\u00e9rations effectu\u00e9es avec des tiers.<br \/>\n&#8211; Garder une trace des ventes et des achats (clients et fournisseurs).<br \/>\n&#8211; Garder une trace des op\u00e9rations financi\u00e8res (banques, r\u00e8glements re\u00e7us ou effectu\u00e9s).<br \/>\n&#8211; Garder une trace des op\u00e9rations avec les salari\u00e9s<br \/>\n&#8211; Garder une trace des imp\u00f4ts.<br \/>\n&#8211; Base de contr\u00f4le et calcul des imp\u00f4ts dus \u00e0 l&rsquo;Etat.<\/p>\n<p><a href=\"\/articles\/\/comparaisons-comptabilite-generale-et-comptabilite-analytique.php\">Comparaisons entre la comptabilit\u00e9 G\u00e9n\u00e9rale et la comptabilit\u00e9 Analytique<\/a><br \/>\n<a href=\"\/articles\/\/roles-et-objets-de-la-comptabilite-generale.php\">R\u00f4les et objets de la comptabilit\u00e9 g\u00e9n\u00e9rale<\/a><br \/>\n<a href=\"\/cours\/cours-de-comptabilite-analytique\/\">Cours de comptabilit\u00e9 analytique<\/a>&nbsp;: Lacompta.org vous propose gratuitement des cours de comptabilit\u00e9 analytique. Tous les cours sont illustr\u00e9s par des exercices et des applications de synth\u00e8se.<br \/>\n<a href=\"\/cours\/cours-de-comptabilite-generale\/\">Cours de comptabilit\u00e9 g\u00e9n\u00e9rale<\/a>&nbsp;: Lacompta.org vous propose gratuitement des cours de comptabilit\u00e9 g\u00e9n\u00e9rale.Tous les cours sont illustr\u00e9s par des exercices et des applications de synth\u00e8se.<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<\/div>\n<\/div>\n<div style=\"\n\n    display: none;\n\n    padding: 4px;\n\n    border: 1px #2e93c361 solid;\n\n    border-radius: 2px;\n\n    transition: all 0.3s cubic-bezier(.25,.8,.25,1);\n\n    \"><\/p>\n<div><a id=\"title_external_from_page\" href=\"\/comptabilite-modeles-excel\/\">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\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","protected":false},"excerpt":{"rendered":"<p>Quel est le r\u00f4le juridique de la comptabilit\u00e9 g\u00e9n\u00e9rale ? Seuls nos membres premium peuvent voir les liens, et les [&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-278","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/278","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=278"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/278\/revisions"}],"predecessor-version":[{"id":1956,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/278\/revisions\/1956"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=278"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}