{"id":78,"date":"2026-10-16T11:06:24","date_gmt":"2026-10-16T11:06:24","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=78"},"modified":"2026-10-16T21:53:51","modified_gmt":"2026-10-16T19:53:51","slug":"lc-9ff9b9cdb7d6cbc22243","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/cours\/achats-enregistrement-traitement-comptable.php","title":{"rendered":"Achats : enregistrement et traitement comptable"},"content":{"rendered":"<h1>Achats : enregistrement et traitement comptable<\/h1>\n<div id=\"section\"><input type=\"hidden\" id=\"user_connected_quotes\"><\/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\u00e9l\u00e9chargements !<\/span><\/div>\n<div id=\"users_only_title_2\">Devenez un membre premium pour <strong><span id=\"underline\">3 \u20ac seulement<\/span><\/strong><\/div>\n<div class=\"users_only_price_fork\">Devenir Membre Premium <strong> &#8211; 3 \u20ac<\/strong><\/div>\n<div id=\"account_link_connect\">\n<p>\t\t\t\t\t\t\t\t\t\t\t\tVous avez d\u00e9j\u00e0 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\" name=\"file_name\"><\/p>\n<p>L&rsquo;acte d\u00e2\u20ac\u2122achat est un \u00c3\u00a9l\u00c3\u00a9ment du cycle d\u00e2\u20ac\u2122exploitation, il regroupe l\u00e2\u20ac\u2122ensemble des op\u00c3\u00a9rations qui mettent l\u00e2\u20ac\u2122entreprise en relation avec ses fournisseurs.<\/p>\n<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<p><\/p>\n<\/div>\n<p>La facture \u00c3\u00a9tablie par le fournisseur constitue la base de l\u00e2\u20ac\u2122enregistrement comptable de l\u00e2\u20ac\u2122op\u00c3\u00a9ration d\u00e2\u20ac\u2122achat, elle regroupe un ensemble de d\u00c3\u00a9tails indispensables sur les produits achet\u00c3\u00a9s comme le prix la quantit\u00c3\u00a9 et le montant de la TVA\u00e2\u20ac\u00a6<\/p>\n<p>Il est utile de rappeler que le prix d\u00e2\u20ac\u2122achat est le prix factur\u00c3\u00a9 net de taxes r\u00c3\u00a9cup\u00c3\u00a9rables plus les droits de douane aff\u00c3\u00a9rents aux biens acquis.<\/p>\n<\/p>\n<h2>Les diff\u00c3\u00a9rents comptes d\u00e2\u20ac\u2122achats<\/h2>\n<\/p>\n<p><span class=\"u\">Plan comptable Fran\u00c3\u00a7ais<\/span><\/p>\n<\/p>\n<li>&#8211; 601 Achats stock\u00c3\u00a9s-Mati\u00c3\u00a8res premi\u00c3\u00a8res<\/li>\n<li>&#8211; 602 Achats stock\u00c3\u00a9s &#8211; Autres approvisionnements<\/li>\n<li>&#8211; 606 Achats non stock\u00c3\u00a9s de mati\u00c3\u00a8re et fournitures<\/li>\n<li>&#8211; 607 Achats de marchandises<\/li>\n<li>&#8211; 604 Achats d&rsquo;\u00c3\u00a9tudes et prestations de services<\/li>\n<p><span class=\"u\">Plan comptable Marocain<\/span><\/p>\n<\/p>\n<li>&#8211; 6111 Achats de marchandises<\/li>\n<li>&#8211; 6121 Achats de mati\u00c3\u00a8res premi\u00c3\u00a8res<\/li>\n<li>&#8211; 6122 Achats de mati\u00c3\u00a8res et fournitures consommables<\/li>\n<li>&#8211; 6123 Achats d&#8217;emballages<\/li>\n<li>&#8211; 6125 Achats non stock\u00c3\u00a9s de mati\u00c3\u00a8res et fournitures<\/li>\n<li>&#8211; 6126 Achats de travaux, \u00c3\u00a9tudes et prestations de service<\/li>\n<\/p>\n<h2>Enregistrement d\u00e2\u20ac\u2122un achat simple<\/h2>\n<h3>Achat au comptant<\/h3>\n<\/p>\n<p><span class=\"i\"><span class=\"u\">Exemple<\/span><\/span><\/p>\n<p>10 Mars : Achat de marchandises, Prix HT 2 500.00 paiement par ch\u00c3\u00a8que.<\/p>\n<p><span class=\"u\">Enregistrement comptable plan comptable fran\u00c3\u00a7ais<\/span><\/p>\n<\/p>\n<li><span class=\"i\">D\u00c3\u00a9bit<\/span><\/li>\n<li>&#8211; 607 Achats de Marchandises = 2 500.00<\/li>\n<li>&#8211; 44566 Etat TVA d\u00c3\u00a9ductible = 490.00<\/li>\n<\/p>\n<li><span class=\"i\">Cr\u00c3\u00a9dit<\/span><\/li>\n<li>&#8211; 512 Banques = 2 990.00<\/li>\n<p><span class=\"u\">Enregistrement comptable plan comptable marocain<\/span><\/p>\n<\/p>\n<li><span class=\"i\">D\u00c3\u00a9bit<\/span><\/li>\n<li>&#8211; 6111 Achats de Marchandises = 2 500.00<\/li>\n<li>&#8211; 34552 Etat TVA r\u00c3\u00a9cup\u00c3\u00a9rable sur charges = 500.00<\/li>\n<\/p>\n<li><span class=\"i\">Cr\u00c3\u00a9dit<\/span><\/li>\n<li>&#8211; 5541 Banques = 3 000.00<\/li>\n<\/p>\n<h3>Achat au cr\u00c3\u00a9dit<\/h3>\n<\/p>\n<p><span class=\"i\"><span class=\"u\">Exemple<\/span><\/span><\/p>\n<p>19 mars : Achat de marchandises : Prix HT 2 500.00 payable dans 3 mois.<\/p>\n<p><span class=\"u\">Enregistrement comptable plan comptable fran\u00c3\u00a7ais<\/span><\/p>\n<\/p>\n<li><span class=\"i\">D\u00c3\u00a9bit<\/span><\/li>\n<li>&#8211; 607 Achats de Marchandises = 2 500.00<\/li>\n<li>&#8211; 44566 Etat TVA d\u00c3\u00a9ductible = 490.00<\/li>\n<\/p>\n<li><span class=\"i\">Cr\u00c3\u00a9dit<\/span><\/li>\n<li>&#8211; 401 Fournisseurs = 2 990.00<\/li>\n<p><span class=\"u\">Enregistrement comptable plan comptable marocain<\/span><\/p>\n<\/p>\n<li><span class=\"i\">D\u00c3\u00a9bit<\/span><\/li>\n<li>&#8211; 6111 Achats de Marchandises = 2 500.00<\/li>\n<li>&#8211; 34552 Etat TVA r\u00c3\u00a9cup\u00c3\u00a9rable sur charges = 500.00<\/li>\n<\/p>\n<li><span class=\"i\">Cr\u00c3\u00a9dit<\/span><\/li>\n<li>&#8211; 4411 Fournisseurs = 3 000.00<\/li>\n<\/p>\n<h2>Achat avec r\u00c3\u00a9ductions<\/h2>\n<h3>Achat avec r\u00c3\u00a9ductions commerciales<\/h3>\n<\/p>\n<p>Les r\u00c3\u00a9ductions commerciales sont :<\/p>\n<p><span class=\"u\">Rabais :<\/span> r\u00c3\u00a9ductions sur les prix de vente accord\u00c3\u00a9es aux clients en raison d\u00e2\u20ac\u2122un d\u00c3\u00a9faut de qualit\u00c3\u00a9 des produits ou de non-conformit\u00c3\u00a9 des produits avec la commande.<\/p>\n<p><span class=\"u\">Remises :<\/span> r\u00c3\u00a9ductions accord\u00c3\u00a9es aux clients qui ach\u00c3\u00a8tent des grandes quantit\u00c3\u00a9s.<\/p>\n<p><span class=\"u\">Ristourne :<\/span> r\u00c3\u00a9ductions sur le montant global des ventes d\u00e2\u20ac\u2122une certaine p\u00c3\u00a9riode (mois, trimestre\u00e2\u20ac\u00a6).<\/p>\n<p>Les r\u00c3\u00a9ductions commerciales rabais et remises ne sont pas enregistr\u00c3\u00a9es d\u00e2\u20ac\u2122une mani\u00c3\u00a8re s\u00c3\u00a9par\u00c3\u00a9 dans la comptabilit\u00c3\u00a9 du client il faut enregistrer directement le net commercial diminu\u00c3\u00a9 de ces r\u00c3\u00a9ductions.<\/p>\n<p><span class=\"i\"><span class=\"u\">Cas pratique<\/span><\/span><\/p>\n<p>10 juin : l\u00e2\u20ac\u2122entreprise DELTA \u00c3&nbsp; acheter 15000 HT de mati\u00c3\u00a8res premi\u00c3\u00a8res : Remise 5%, Rabais 4%. Paiement par ch\u00c3\u00a8que.<\/p>\n<p><span class=\"u\">Solution :<\/span> <img decoding=\"async\" src=\"\/images-2\/calcul1.png\" alt=\"\"><\/p>\n<p><span class=\"u\">Enregistrement comptable plan comptable fran\u00c3\u00a7ais<\/span><\/p>\n<\/p>\n<li><span class=\"i\">D\u00c3\u00a9bit<\/span><\/li>\n<li>&#8211; 601 Achats stock\u00c3\u00a9s &#8211; Mati\u00c3\u00a8res premi\u00c3\u00a8res = 13 680<\/li>\n<li>&#8211; 44566 Etat TVA d\u00c3\u00a9ductible = 2 681.28<\/li>\n<\/p>\n<li><span class=\"i\">Cr\u00c3\u00a9dit<\/span><\/li>\n<li>&#8211; 512 Banques = 16 361.28<\/li>\n<p><span class=\"u\">Enregistrement comptable plan comptable marocain<\/span><\/p>\n<\/p>\n<li><span class=\"i\">D\u00c3\u00a9bit<\/span><\/li>\n<li>&#8211; 6121 Achats de mati\u00c3\u00a8res premi\u00c3\u00a8res = 13 680<\/li>\n<li>&#8211; 34552 Etat TVA r\u00c3\u00a9cup\u00c3\u00a9rable sur charges = 2 681.28<\/li>\n<\/p>\n<li><span class=\"i\">Cr\u00c3\u00a9dit<\/span><\/li>\n<li>&#8211; 5141 Banques = 16 361.28<\/li>\n<\/p>\n<h3>Achat avec r\u00c3\u00a9ductions financi\u00c3\u00a8res<\/h3>\n<\/p>\n<p>Les r\u00c3\u00a9ductions financi\u00c3\u00a8re sont enregistr\u00c3\u00a9es dans la comptabilit\u00c3\u00a9 de l\u00e2\u20ac\u2122acheteur au cr\u00c3\u00a9dit du compte 765 Escomptes obtenus (plan comptable fran\u00c3\u00a7ais) et 7386 Escomptes obtenus (plan comptable marocain).<\/p>\n<p><span class=\"u\">Cas pratique<\/span><\/p>\n<p>30 Mars : L\u00e2\u20ac\u2122entreprise DELTA \u00c3&nbsp; re\u00c3\u00a7us de son fournisseur la facture N\u00c2\u00b0 99 :<\/p>\n<\/p>\n<li>&#8211; Mati\u00c3\u00a8res premi\u00c3\u00a8res 2250 HT<\/li>\n<li>&#8211; Remise 3%<\/li>\n<li>&#8211; Escompte 2%<\/li>\n<\/p>\n<li>Paiement par ch\u00c3\u00a8que bancaire<\/li>\n<p><img decoding=\"async\" src=\"\/images-2\/calcul2.png\" alt=\"\"><\/p>\n<p><span class=\"u\">Enregistrement comptable plan comptable fran\u00c3\u00a7ais<\/span><\/p>\n<\/p>\n<li><span class=\"i\">D\u00c3\u00a9bit<\/span><\/li>\n<li>&#8211; 601 Achats stock\u00c3\u00a9s &#8211; Mati\u00c3\u00a8res premi\u00c3\u00a8res = 2 182.50<\/li>\n<li>&#8211; 44566 Etat TVA d\u00c3\u00a9ductible = 419.22<\/li>\n<\/p>\n<li><span class=\"i\">Cr\u00c3\u00a9dit<\/span><\/li>\n<li>&#8211; 512 Banques = 2 558.06<\/li>\n<li>&#8211; 765 Escomptes obtenus = 43.66<\/li>\n<p><span class=\"u\">Enregistrement comptable plan comptable marocain<\/span><\/p>\n<\/p>\n<li><span class=\"i\">D\u00c3\u00a9bit<\/span><\/li>\n<li>&#8211; 6121 Achats de mati\u00c3\u00a8res premi\u00c3\u00a8res = 2 182.50<\/li>\n<li>&#8211; 34552 Etat TVA r\u00c3\u00a9cup\u00c3\u00a9rable sur charges = 419.22<\/li>\n<\/p>\n<li><span class=\"i\">Cr\u00c3\u00a9dit<\/span><\/li>\n<li>&#8211; 5141 Banques = 2 558.06<\/li>\n<li>&#8211; 7386 Escomptes obtenus = 43.66<\/li>\n<\/p>\n<h2>Achats avec majorations (frais accessoires d\u00e2\u20ac\u2122achat)<\/h2>\n<\/p>\n<p>Les majorations ou frais accessoires d\u00e2\u20ac\u2122achat sont des frais annexes qui augmentent le montant de la facture comme le transport, l\u00e2\u20ac\u2122assurance, les honoraires, les commissions\u00e2\u20ac\u00a6<\/p>\n<p><span class=\"u\">Cas pratique<\/span><\/p>\n<p>Le 10 juin l\u00e2\u20ac\u2122entreprise DELTA ach\u00c3\u00a8te des mati\u00c3\u00a8res premi\u00c3\u00a8res. El\u00c3\u00a9ments de la facture :<\/p>\n<\/p>\n<li>&#8211; Montant HT 2500<\/li>\n<li>&#8211; Assurance 100<\/li>\n<li>&#8211; Honoraires 200<\/li>\n<li>&#8211; Transport 300<\/li>\n<p><span class=\"u\">Solution 1 :<\/span><\/p>\n<p>Enregistrement comptable plan comptable fran\u00c3\u00a7ais :<\/p>\n<\/p>\n<li><span class=\"i\">D\u00c3\u00a9bit<\/span><\/li>\n<li>&#8211; 601 Achats stock\u00c3\u00a9s &#8211; Mati\u00c3\u00a8res premi\u00c3\u00a8res = 2 500<\/li>\n<li>&#8211; 607 Primes d&rsquo;assurances = 100<\/li>\n<li>&#8211; 622 R\u00c3\u00a9mun\u00c3\u00a9rations d&rsquo;interm\u00c3\u00a9diaires et hon. = 200<\/li>\n<li>&#8211; 6241 Transports sur achats = 300<\/li>\n<li>&#8211; 44566 Etat TVA d\u00c3\u00a9ductible (2500+200+300)*19.6% = 588<\/li>\n<\/p>\n<li><span class=\"i\">Cr\u00c3\u00a9dit<\/span><\/li>\n<li>512 Banques = 3 688<\/li>\n<p>Enregistrement comptable plan comptable marocain :<\/p>\n<\/p>\n<li><span class=\"i\">D\u00c3\u00a9bit<\/span><\/li>\n<li>&#8211; 6151 Achats de mati\u00c3\u00a8res premi\u00c3\u00a8res = 2 500<\/li>\n<li>&#8211; 6134 Primes d&rsquo;assurances = 100<\/li>\n<li>&#8211; 6136 R\u00c3\u00a9mun\u00c3\u00a9rations d&rsquo;interm\u00c3\u00a9diaires et hon. = 200<\/li>\n<li>&#8211; 6142 Transports = 300<\/li>\n<li>&#8211; 34552 Etat TVA r\u00c3\u00a9cup\u00c3\u00a9rable sur charges (2500+200+300)*20% = 600<\/li>\n<\/p>\n<li><span class=\"i\">Cr\u00c3\u00a9dit<\/span><\/li>\n<li>5541 Banques = 3 700<\/li>\n<p><span class=\"u\">Solution 2 :<\/span><\/p>\n<p>Enregistrement comptable plan comptable fran\u00c3\u00a7ais :<\/p>\n<\/p>\n<li><span class=\"i\">D\u00c3\u00a9bit<\/span><\/li>\n<li>&#8211; 601 Achats stock\u00c3\u00a9s &#8211; Mati\u00c3\u00a8res premi\u00c3\u00a8res (2500+200+300) = 3 000<\/li>\n<li>&#8211; 607 Primes d&rsquo;assurances = 100<\/li>\n<li>&#8211; 44566 Etat TVA d\u00c3\u00a9ductible (3 000)*19.6% = 588<\/li>\n<\/p>\n<li><span class=\"i\">Cr\u00c3\u00a9dit<\/span><\/li>\n<li>512 Banques = 3 688<\/li>\n<p>Enregistrement comptable plan comptable marocain :<\/p>\n<\/p>\n<li><span class=\"i\">D\u00c3\u00a9bit<\/span><\/li>\n<li>&#8211; 6151 Achats de mati\u00c3\u00a8res premi\u00c3\u00a8res (2500+200+300) = 3 000<\/li>\n<li>&#8211; 6134 Primes d&rsquo;assurances = 100<\/li>\n<li>&#8211; 34552 Etat TVA r\u00c3\u00a9cup\u00c3\u00a9rable sur charges (3 000)*20% = 600<\/li>\n<\/p>\n<li><span class=\"i\">Cr\u00c3\u00a9dit<\/span><\/li>\n<li>5541 Banques = 3 700<\/li>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<\/div>\n<\/div>\n<p><a><\/p>\n<p><\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Achats : enregistrement et traitement comptable Seuls nos membres premium peuvent voir les liens, et les t\u00e9l\u00e9chargements ! Devenez un [&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-78","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Achats : enregistrement et traitement comptable | LaCompta.org<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.lacompta.org\/cours\/achats-enregistrement-traitement-comptable.php\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Achats : enregistrement et traitement comptable | LaCompta.org\" \/>\n<meta property=\"og:description\" content=\"Achats : enregistrement et traitement comptable Seuls nos membres premium peuvent voir les liens, et les t\u00e9l\u00e9chargements ! 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