{"id":492,"date":"2026-10-16T11:06:51","date_gmt":"2026-10-16T11:06:51","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=492"},"modified":"2026-10-16T17:22:08","modified_gmt":"2026-10-16T15:22:08","slug":"lc-1989e8ba16c4d7dc4bca","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/vocabulaire-comptabilite-b\/bon-de-caisse.php","title":{"rendered":"Bon de caisse : titre de cr\u00e9ance et \u00e9ch\u00e9ance"},"content":{"rendered":"<div class=\"lc-lexicon-page\">\n<h1>Bon de caisse : titre de cr\u00e9ance et \u00e9ch\u00e9ance<\/h1>\n<p><strong>Un bon de caisse est un titre de cr\u00e9ance par lequel son \u00e9metteur reconna\u00eet une somme due et pr\u00e9voit son remboursement selon des conditions convenues.<\/strong> Il ne doit pas \u00eatre confondu avec une pi\u00e8ce justificative de caisse.<\/p>\n<p>Les conditions pr\u00e9cisent le montant, la dur\u00e9e et la r\u00e9mun\u00e9ration \u00e9ventuelle. Le d\u00e9tenteur finance l\u2019\u00e9metteur et supporte les risques associ\u00e9s \u00e0 ce droit. Les r\u00e8gles d\u2019\u00e9mission et de circulation d\u00e9pendent du cadre juridique applicable ; les anciennes pr\u00e9sentations ne d\u00e9crivent pas forc\u00e9ment les produits actuels.<\/p>\n<blockquote class=\"lc-lexicon-summary\">\n<p><strong>Rep\u00e8res sur bon de caisse<\/strong><\/p>\n<ul>\n<li>\u00c9metteur : Entit\u00e9 tenue au remboursement.<\/li>\n<li>D\u00e9tenteur : Cr\u00e9ancier du titre.<\/li>\n<\/ul>\n<\/blockquote>\n<div class=\"lc-lexicon-toc-container\"><nav class=\"lc-lexicon-toc\" aria-label=\"Sommaire de la page\"><details open><summary>Dans cette page<\/summary><ol><li><a href=\"#definition-et-fonctionnement\">D\u00e9finition et fonctionnement<\/a><\/li><li><a href=\"#les-reperes-a-distinguer\">Les rep\u00e8res \u00e0 distinguer<\/a><\/li><li><a href=\"#exemple-pratique\">Exemple pratique<\/a><\/li><li><a href=\"#points-de-controle\">Points de contr\u00f4le<\/a><\/li><li><a href=\"#mini-faq\">Mini FAQ<\/a><\/li><\/ol><\/details><\/nav><\/div>\n<h2 id=\"definition-et-fonctionnement\">D\u00e9finition et fonctionnement<\/h2>\n<p>Pour le d\u00e9tenteur, le classement comptable d\u00e9pend de la destination et de l\u2019\u00e9ch\u00e9ance. Pour l\u2019\u00e9metteur, il s\u2019agit d\u2019une obligation \u00e0 suivre. Les <a href=\"\/vocabulaire\/vocabulaire-comptabilite-i\/interet.php\">int\u00e9r\u00eats<\/a>, s\u2019ils existent, se distinguent du principal et doivent \u00eatre rattach\u00e9s \u00e0 leur p\u00e9riode.<\/p>\n<p>Le suivi d\u2019un titre distingue sa nature juridique, sa destination et sa valeur. Une action, une obligation et une <a href=\"\/vocabulaire\/creances.php\">cr\u00e9ance<\/a> rattach\u00e9e \u00e0 une <a href=\"\/vocabulaire\/participations.htm\">participation<\/a> ne conf\u00e8rent pas les m\u00eames droits. Le classement au <a href=\"\/vocabulaire\/bilan.php\">bilan<\/a> doit rester coh\u00e9rent avec le dossier d\u2019<a href=\"\/vocabulaire\/vocabulaire-comptabilite-a\/acquisition.php\">acquisition<\/a> et les informations disponibles \u00e0 la cl\u00f4ture.<\/p>\n<hr>\n<h2 id=\"les-reperes-a-distinguer\">Les rep\u00e8res \u00e0 distinguer<\/h2>\n<div class=\"lc-lexicon-table\">\n<table>\n<caption>Les rep\u00e8res \u00e0 distinguer<\/caption>\n<thead>\n<tr>\n<th scope=\"col\">Rep\u00e8re<\/th>\n<th scope=\"col\">Lecture comptable<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th scope=\"row\">\u00c9metteur<\/th>\n<td>Entit\u00e9 tenue au remboursement<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">D\u00e9tenteur<\/th>\n<td>Cr\u00e9ancier du titre<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">\u00c9ch\u00e9ance<\/th>\n<td>Date contractuelle de remboursement<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"exemple-pratique\">Exemple pratique<\/h2>\n<p>Un titre pr\u00e9voit le remboursement de 5 000 euros \u00e0 une \u00e9ch\u00e9ance donn\u00e9e, avec une r\u00e9mun\u00e9ration d\u00e9finie s\u00e9par\u00e9ment. Le d\u00e9tenteur suit sa cr\u00e9ance et le revenu correspondant. Un re\u00e7u de caisse attestant un paiement de 5 000 euros n\u2019a pas pour autant la nature de ce titre.<\/p>\n<blockquote><p>Le mot \u00ab caisse \u00bb ne signifie pas que le bon repr\u00e9sente des esp\u00e8ces imm\u00e9diatement disponibles.<\/p><\/blockquote>\n<h2 id=\"points-de-controle\">Points de contr\u00f4le<\/h2>\n<ul>\n<li>Identifier l\u2019\u00e9metteur et ses engagements.<\/li>\n<li>Lire les modalit\u00e9s de remboursement.<\/li>\n<li>Distinguer <a href=\"\/vocabulaire\/titre.php\">titre financier<\/a> et justificatif de paiement.<\/li>\n<\/ul>\n<hr>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>Un bon de caisse est-il une action ?<\/h3>\n<p>Non. Il repr\u00e9sente une cr\u00e9ance et non une fraction du capital. Les droits et les risques ne sont pas identiques.<\/p>\n<h3>Le nominal correspond-il au montant disponible aujourd\u2019hui ?<\/h3>\n<p>Pas n\u00e9cessairement. Le remboursement peut \u00eatre futur et la mobilisation anticip\u00e9e d\u00e9pend des conditions du titre et du march\u00e9 concern\u00e9.<\/p>\n<h3>Quel document permet de rapprocher les titres ?<\/h3>\n<p>Les relev\u00e9s de conservation, contrats et avis d\u2019op\u00e9ration permettent de suivre les quantit\u00e9s, prix et revenus. Ils doivent \u00eatre rapproch\u00e9s des \u00e9critures sans confondre valeur nominale, <a href=\"\/vocabulaire\/couts.php\">co\u00fbt<\/a> d\u2019entr\u00e9e et valeur retenue \u00e0 la cl\u00f4ture.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Bon de caisse : titre de cr\u00e9ance et \u00e9ch\u00e9ance Un bon de caisse est un titre de cr\u00e9ance par lequel [&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-492","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/492","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=492"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/492\/revisions"}],"predecessor-version":[{"id":818,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/492\/revisions\/818"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=492"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}