{"id":581,"date":"2026-10-16T11:06:52","date_gmt":"2026-10-16T11:06:52","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=581"},"modified":"2026-10-16T17:22:10","modified_gmt":"2026-10-16T15:22:10","slug":"lc-ae84f6d66ccfed74a951","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/vocabulaire-comptabilite-r\/regularisation.php","title":{"rendered":"R\u00e9gularisation comptable : rattachement et correction"},"content":{"rendered":"<div class=\"lc-lexicon-page\">\n<h1>R\u00e9gularisation comptable : rattachement et correction<\/h1>\n<p><strong>Une r\u00e9gularisation adapte les comptes \u00e0 la situation et \u00e0 la p\u00e9riode qu\u2019ils doivent repr\u00e9senter.<\/strong> Elle peut concerner le rattachement des <a href=\"\/vocabulaire\/charges.php\">charges<\/a> et produits, une estimation de cl\u00f4ture ou la correction d\u2019une anomalie identifi\u00e9e.<\/p>\n<p>Les charges constat\u00e9es d\u2019avance, produits constat\u00e9s d\u2019avance, <a href=\"\/vocabulaire\/vocabulaire-comptabilite-d\/dettes-provisionnees.php\">charges \u00e0 payer<\/a> et produits \u00e0 recevoir r\u00e9pondent \u00e0 des situations diff\u00e9rentes. Le paiement ou la facture ne suffit pas \u00e0 d\u00e9finir la p\u00e9riode. Les pi\u00e8ces et les dates de r\u00e9alisation expliquent l\u2019\u00e9criture.<\/p>\n<blockquote class=\"lc-lexicon-summary\">\n<p><strong>Rep\u00e8res sur r\u00e9gularisation comptable<\/strong><\/p>\n<ul>\n<li>Charge d\u2019avance : Consommation future d\u00e9j\u00e0 enregistr\u00e9e.<\/li>\n<li>Charge \u00e0 payer : Consommation de la p\u00e9riode \u00e0 constater.<\/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>Une r\u00e9gularisation doit rester tra\u00e7able et, lorsqu\u2019il y a lieu, \u00eatre reprise ou rapproch\u00e9e au d\u00e9nouement. Elle ne doit pas servir \u00e0 \u00e9quilibrer un compte sans cause. Une correction d\u2019erreur n\u00e9cessite aussi un traitement adapt\u00e9 \u00e0 sa nature et \u00e0 son exercice.<\/p>\n<p>Les travaux de cl\u00f4ture rapprochent les faits existant \u00e0 la date d\u2019arr\u00eat\u00e9, les pi\u00e8ces et les estimations. Une r\u00e9gularisation, une <a href=\"\/vocabulaire\/vocabulaire-comptabilite-p\/provisions.php\">provision<\/a> et une <a href=\"\/vocabulaire\/depreciation.php\">d\u00e9pr\u00e9ciation<\/a> ne r\u00e9pondent pas \u00e0 la m\u00eame situation. Leur justification doit pr\u00e9ciser la nature, la p\u00e9riode et les hypoth\u00e8ses, puis permettre le suivi du d\u00e9nouement.<\/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\">Charge d\u2019avance<\/th>\n<td>Consommation future d\u00e9j\u00e0 enregistr\u00e9e<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Charge \u00e0 payer<\/th>\n<td>Consommation de la p\u00e9riode \u00e0 constater<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Correction<\/th>\n<td>Traitement d\u2019une anomalie identifi\u00e9e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"exemple-pratique\">Exemple pratique<\/h2>\n<p>Une assurance de 1 200 euros couvre octobre \u00e0 septembre. \u00c0 une cl\u00f4ture de d\u00e9cembre, une r\u00e9partition mensuelle simple laisse neuf mois, soit 900 euros, pour l\u2019exercice suivant. L\u2019\u00e9criture de rattachement ne correspond pas \u00e0 un remboursement de l\u2019assureur.<\/p>\n<blockquote><p>La r\u00e9gularisation doit expliquer une r\u00e9alit\u00e9 document\u00e9e. Un montant choisi seulement pour faire dispara\u00eetre un \u00e9cart n\u2019est pas une justification.<\/p><\/blockquote>\n<h2 id=\"points-de-controle\">Points de contr\u00f4le<\/h2>\n<ul>\n<li>Identifier la p\u00e9riode r\u00e9elle.<\/li>\n<li>Conserver le calcul et les pi\u00e8ces.<\/li>\n<li>Suivre la reprise ou le r\u00e8glement sans doublon.<\/li>\n<\/ul>\n<hr>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>Une r\u00e9gularisation implique-t-elle un mouvement bancaire ?<\/h3>\n<p>Pas n\u00e9cessairement. Une \u00e9criture de rattachement peut modifier le <a href=\"\/vocabulaire\/resultat.php\">r\u00e9sultat<\/a> et les soldes sans paiement simultan\u00e9.<\/p>\n<h3>Une facture re\u00e7ue apr\u00e8s cl\u00f4ture concerne-t-elle toujours l\u2019exercice suivant ?<\/h3>\n<p>Non. La p\u00e9riode de r\u00e9alisation de l\u2019op\u00e9ration doit \u00eatre examin\u00e9e pour d\u00e9terminer son rattachement.<\/p>\n<h3>Quel contr\u00f4le effectuer \u00e0 la cl\u00f4ture suivante ?<\/h3>\n<p>Le motif initial, le montant et le d\u00e9nouement doivent \u00eatre r\u00e9examin\u00e9s. Une estimation ne se reconduit pas sans analyse. Les factures, r\u00e8glements et informations nouvelles permettent de justifier une reprise, une correction ou le maintien du traitement.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>R\u00e9gularisation comptable : rattachement et correction Une r\u00e9gularisation adapte les comptes \u00e0 la situation et \u00e0 la p\u00e9riode qu\u2019ils doivent [&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-581","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/581","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=581"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/581\/revisions"}],"predecessor-version":[{"id":992,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/581\/revisions\/992"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=581"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}