{"id":600,"date":"2026-10-16T11:06:52","date_gmt":"2026-10-16T11:06:52","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=600"},"modified":"2026-10-16T17:22:11","modified_gmt":"2026-10-16T15:22:11","slug":"lc-ce3d1465906814a87029","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/vocabulaire-comptabilite-v\/virement-comptable.php","title":{"rendered":"Virement comptable : transfert entre comptes et tra\u00e7abilit\u00e9"},"content":{"rendered":"<div class=\"lc-lexicon-page\">\n<h1>Virement comptable : transfert entre comptes et tra\u00e7abilit\u00e9<\/h1>\n<p><strong>Un virement comptable transf\u00e8re un montant entre comptes ou rubriques pour traduire un mouvement ou un reclassement identifi\u00e9.<\/strong> Il ne correspond pas n\u00e9cessairement \u00e0 un virement bancaire entre \u00e9tablissements.<\/p>\n<p>Le virement peut notamment d\u00e9placer un montant entre deux comptes pour corriger un classement ou suivre un mouvement interne. La cause et les pi\u00e8ces doivent \u00eatre conserv\u00e9es. Un transfert ne doit pas masquer une charge, un produit ou une erreur dont le traitement serait diff\u00e9rent.<\/p>\n<blockquote class=\"lc-lexicon-summary\">\n<p><strong>Rep\u00e8res sur virement comptable<\/strong><\/p>\n<ul>\n<li>Reclassement : Changement de compte justifi\u00e9.<\/li>\n<li>Virement bancaire : Transfert mon\u00e9taire.<\/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>Un virement entre deux banques de la m\u00eame entit\u00e9 n\u00e9cessite le rapprochement des deux c\u00f4t\u00e9s et des \u00e9ventuels comptes de transit. Les dates peuvent diff\u00e9rer. Le transfert global ne cr\u00e9e ni chiffre d\u2019affaires ni ressource nouvelle pour l\u2019entit\u00e9.<\/p>\n<p>La cha\u00eene de contr\u00f4le part des pi\u00e8ces justificatives et conduit au <a href=\"\/vocabulaire\/vocabulaire-comptabilite-j\/journal.php\">journal<\/a>, au <a href=\"\/cours\/cours-de-comptabilite-generale\/organisation-comptable-grand-livre-et-balance.php\">grand livre<\/a> puis \u00e0 la balance. Un montant au d\u00e9bit ou au cr\u00e9dit doit rester reli\u00e9 \u00e0 son op\u00e9ration et \u00e0 sa p\u00e9riode. L\u2019\u00e9galit\u00e9 des totaux ne v\u00e9rifie ni la nature du compte ni la r\u00e9alit\u00e9 du fait enregistr\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\">Reclassement<\/th>\n<td>Changement de compte justifi\u00e9<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Virement bancaire<\/th>\n<td>Transfert mon\u00e9taire<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Transit<\/th>\n<td>Suivi d\u2019un d\u00e9calage entre les deux c\u00f4t\u00e9s<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"exemple-pratique\">Exemple pratique<\/h2>\n<p>Une entreprise transf\u00e8re 2 000 euros de sa <a href=\"\/vocabulaire\/vocabulaire-comptabilite-b\/banque.php\">banque<\/a> A vers sa banque B. Le total de ses disponibilit\u00e9s ne progresse pas de 2 000 euros : une banque diminue pendant que l\u2019autre augmente, sous r\u00e9serve du d\u00e9calage et des frais \u00e0 expliquer.<\/p>\n<blockquote><p>Un transfert interne ne constitue pas un revenu. Les deux c\u00f4t\u00e9s doivent \u00eatre rapproch\u00e9s pour \u00e9viter un faux encaissement suppl\u00e9mentaire.<\/p><\/blockquote>\n<h2 id=\"points-de-controle\">Points de contr\u00f4le<\/h2>\n<ul>\n<li>Identifier la cause du transfert.<\/li>\n<li>Conserver les r\u00e9f\u00e9rences crois\u00e9es.<\/li>\n<li>Contr\u00f4ler les comptes de passage non sold\u00e9s.<\/li>\n<\/ul>\n<hr>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>Un virement comptable implique-t-il toujours de la banque ?<\/h3>\n<p>Non. Un reclassement entre comptes peut \u00eatre effectu\u00e9 sans mouvement financier.<\/p>\n<h3>Un compte de transit peut-il rester sans justification ?<\/h3>\n<p>Un solde peut traduire un d\u00e9calage, mais il doit \u00eatre expliqu\u00e9 et suivi jusqu\u2019au d\u00e9nouement. Il ne doit pas devenir une rubrique d\u2019\u00e9carts non identifi\u00e9s.<\/p>\n<h3>Pourquoi l\u2019\u00e9quilibre des \u00e9critures ne suffit-il pas ?<\/h3>\n<p>Une erreur de compte, de date ou de taxe peut laisser les totaux d\u00e9bit et cr\u00e9dit \u00e9gaux. La v\u00e9rification porte donc aussi sur les justificatifs, la qualification et le <strong>rattachement \u00e0 l\u2019exercice<\/strong>, avec une trace des corrections effectu\u00e9es.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Virement comptable : transfert entre comptes et tra\u00e7abilit\u00e9 Un virement comptable transf\u00e8re un montant entre comptes ou rubriques pour traduire [&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-600","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/600","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=600"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/600\/revisions"}],"predecessor-version":[{"id":1138,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/600\/revisions\/1138"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=600"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}