{"id":525,"date":"2026-10-16T11:06:51","date_gmt":"2026-10-16T11:06:51","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=525"},"modified":"2026-10-16T17:22:10","modified_gmt":"2026-10-16T15:22:10","slug":"lc-cc34400f73002077fd2d","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/vocabulaire-comptabilite-e\/endossement.php","title":{"rendered":"Endossement : transmission d\u2019un effet de commerce"},"content":{"rendered":"<div class=\"lc-lexicon-page\">\n<h1>Endossement : transmission d\u2019un effet de commerce<\/h1>\n<p><strong>L\u2019endossement est une op\u00e9ration portant sur un titre, notamment un effet de commerce, qui peut permettre sa transmission ou sa remise selon la nature de la mention.<\/strong> Sa port\u00e9e d\u00e9pend de la forme et des r\u00e8gles applicables.<\/p>\n<p>Un endossement destin\u00e9 \u00e0 transf\u00e9rer les droits ne se confond pas avec une remise pour encaissement ou avec une garantie. Les qualit\u00e9s du remettant et du b\u00e9n\u00e9ficiaire ainsi que les conditions de recours doivent \u00eatre identifi\u00e9es.<\/p>\n<blockquote class=\"lc-lexicon-summary\">\n<p><strong>Rep\u00e8res sur endossement<\/strong><\/p>\n<ul>\n<li>Transmission : Analyse du transfert des droits.<\/li>\n<li>Encaissement : Mission de recouvrement.<\/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>En comptabilit\u00e9, la transmission ne se r\u00e9sume pas \u00e0 une entr\u00e9e de tr\u00e9sorerie. Elle peut intervenir pour r\u00e9gler une <a href=\"\/vocabulaire\/dette.php\">dette<\/a>, confier l\u2019encaissement ou obtenir un <a href=\"\/vocabulaire\/vocabulaire-comptabilite-t\/tableau-de-financement.php\">financement<\/a>. Le document et le contrat expliquent la contrepartie \u00e0 retenir et les engagements restant \u00e0 suivre.<\/p>\n<p>Le suivi commercial relie la facture, la <a href=\"\/vocabulaire\/creances.php\">cr\u00e9ance<\/a> ou la dette, l\u2019effet et le r\u00e8glement. La <a href=\"\/vocabulaire\/vocabulaire-comptabilite-b\/banque.php\">banque<\/a> ne confirme que le mouvement financier r\u00e9alis\u00e9. Les remises, mobilisations et incidents doivent conserver leur r\u00e9f\u00e9rence pour \u00e9viter un double produit, un double paiement ou un solde client inexpliqu\u00e9.<\/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\">Transmission<\/th>\n<td>Analyse du transfert des droits<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Encaissement<\/th>\n<td>Mission de recouvrement<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Garantie<\/th>\n<td>Finalit\u00e9 distincte \u00e0 identifier<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"exemple-pratique\">Exemple pratique<\/h2>\n<p>Une entreprise d\u00e9tient un effet de 1 000 euros et le transmet dans le cadre d\u2019un r\u00e8glement \u00e0 un fournisseur. Le dossier doit relier l\u2019effet transmis et la dette concern\u00e9e. L\u2019op\u00e9ration ne correspond pas \u00e0 une vente suppl\u00e9mentaire ni forc\u00e9ment \u00e0 un passage par la banque.<\/p>\n<blockquote><p>Le mot endossement ne d\u00e9crit pas une seule op\u00e9ration \u00e9conomique. La mention port\u00e9e sur le titre et sa finalit\u00e9 doivent \u00eatre lues ensemble.<\/p><\/blockquote>\n<h2 id=\"points-de-controle\">Points de contr\u00f4le<\/h2>\n<ul>\n<li>Lire la mention et les conditions.<\/li>\n<li>Identifier les parties et les recours.<\/li>\n<li>Conserver le lien avec la dette ou la cr\u00e9ance initiale.<\/li>\n<\/ul>\n<hr>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>Endosser signifie-t-il toujours encaisser ?<\/h3>\n<p>Non. La finalit\u00e9 peut \u00eatre le transfert, l\u2019encaissement pour compte ou une garantie, selon le m\u00e9canisme concern\u00e9.<\/p>\n<h3>L\u2019endossement efface-t-il tous les engagements du remettant ?<\/h3>\n<p>Pas automatiquement. Les r\u00e8gles et les clauses de recours d\u00e9terminent les obligations qui peuvent subsister.<\/p>\n<h3>Quel contr\u00f4le effectuer au d\u00e9nouement de l\u2019effet ?<\/h3>\n<p>Le montant brut, les frais et la date de r\u00e8glement doivent \u00eatre rapproch\u00e9s des pi\u00e8ces. En cas de rejet ou de recours, la cr\u00e9ance et les engagements concern\u00e9s sont r\u00e9examin\u00e9s. La seule \u00e9ch\u00e9ance pass\u00e9e ne constitue pas une preuve d\u2019encaissement.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Endossement : transmission d\u2019un effet de commerce L\u2019endossement est une op\u00e9ration portant sur un titre, notamment un effet de commerce, [&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-525","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/525","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=525"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/525\/revisions"}],"predecessor-version":[{"id":1078,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/525\/revisions\/1078"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=525"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}