{"id":82,"date":"2026-10-16T11:06:24","date_gmt":"2026-10-16T11:06:24","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=82"},"modified":"2026-10-16T21:53:51","modified_gmt":"2026-10-16T19:53:51","slug":"lc-2cfc3ad6886a4235150d","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/cours\/bilan-presentation-et-analyse.php","title":{"rendered":"Bilan : pr\u00e9sentation et analyse"},"content":{"rendered":"<h1>Bilan : pr\u00e9sentation et analyse<\/h1>\n<div id=\"section\"><input type=\"hidden\" id=\"user_connected_quotes\" value=\"0\"><\/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&eacute;l&eacute;chargements !<\/span><\/div>\n<div id=\"users_only_title_2\">Devenez un membre premium pour <strong><span id=\"underline\">3 &euro; seulement<\/span><\/strong><\/div>\n<div class=\"users_only_price_fork\">Devenir Membre Premium <strong> &#8211; 3 &euro;<\/strong><\/div>\n<div id=\"account_link_connect\">\n<p>\t\t\t\t\t\t\t\t\t\t\t\tVous avez d&eacute;j&agrave; 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\" value=\"167\" name=\"file_name\"\/><\/p>\n<p>Le bilan est un document comptable de synth\u00e8se, il d\u00e9crit la situation patrimoniale de l\u2019entreprise en terme <a href=\"\/cours\/cours-de-comptabilite-generale\/notion-de-flux-en-comptabilite.php\">d\u2019emploi et de ressources<\/a>. <\/p>\n<p>Le bilan ce compose de deux parties : partie de l\u2019actif et partie du passif.<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<p><\/p>\n<\/div>\n<h2>Actif du bilan<\/h2>\n<p>L\u2019actif du bilan d\u00e9crit ce que poss\u00e8dent l\u2019entreprise et l\u2019utilisation des ressources biens et emploi.<\/p>\n<p>&#8211; Actif circulant : Ensemble des actifs (\u00e9l\u00e9ments du patrimoine de l\u2019entreprise) qui ne sont pas durablement gard\u00e9s par l\u2019entreprise, et cela, \u00e0 cause de leurs nature ou de leur destination.<\/p>\n<p>&#8211; <a href=\"\/vocabulaire\/vocabulaire-comptabilite-i\/immobilisations.php\">Actif immobilis\u00e9<\/a> : Pour comprendre la signification comptable de l&rsquo;actif immobilis\u00e9 consultez la d\u00e9finition des immobilisations.<\/p>\n<h2>Passif du bilan<\/h2>\n<p>Le passif du bilan traduit l\u2019origine des ressources que l\u2019entreprise poss\u00e8de et qui ont servit pour le financement de l\u2019actif.<\/p>\n<p>&#8211; Passif interne : Ou ressource interne, il rassemble des fonds appartenant \u00e0 l\u2019entreprise.<\/p>\n<p>&#8211; Passif externe : Rassemble les dettes de l\u2019entreprise envers des tiers (fournisseurs, dettes fiscales, banques\u2026).<\/p>\n<h2>Pr\u00e9sentation du bilan Plan comptable Fran\u00e7ais<\/h2>\n<h3>ACTIF<\/h3>\n<p><span class=\"u\">Actif immobilis\u00e9 :<\/span><br \/>\n\u00c9l\u00e9ments dont l\u2019entreprise se serves durablement pour financer ses d\u00e9penses\u2026<\/p>\n<p><span class=\"u\">Actif circulant :<\/span><br \/>\nBiens et cr\u00e9ances n\u2019ayant pas \u00e0 rester durablement dans l\u2019entreprise (Stocks, Banque, Caisse\u2026) \tCapitaux propres<br \/>\nCapitaux qui restent durablement et en permanence \u00e0 la disposition de l\u2019entreprise (Capital social, R\u00e9sultat\u2026).<\/p>\n<h3>PASSIF<\/h3>\n<p><span class=\"u\">Dettes financi\u00e8res :<\/span><br \/>\nDettes li\u00e9es \u00e0 l\u2019exploitation et qui sont constat\u00e9es pour une dur\u00e9e longue sup\u00e9rieur \u00e0 un an\u2026<\/p>\n<p><span class=\"u\">Dettes d\u2019exploitation :<\/span><br \/>\nOu <a href=\"\/vocabulaire\/vocabulaire-comptabilite-d\/dette.php\">dettes<\/a> circulantes ou dettes d\u2019exploitation, dettes inf\u00e9rieures \u00e0 un an et qui sont rapidement rembours\u00e9es\u2026<\/p>\n<p>\n<span class=\"u\">Dettes hors exploitation :<\/span><br \/>\n(Fournisseurs d\u2019immobilisation, IS\u2026).<\/p>\n<h2>Pr\u00e9sentation du bilan Plan comptable Marocain<\/h2>\n<h3>ACTIF<\/h3>\n<p><span class=\"u\">Actif immobilis\u00e9 :<\/span><br \/>\n\u00c9l\u00e9ments dont l\u2019entreprise se serves durablement pour financer ses d\u00e9penses\u2026<\/p>\n<p><span class=\"u\">Actif circulant :<\/span><br \/>\nBiens et cr\u00e9ances n\u2019ayant pas \u00e0 rester durablement dans l\u2019entreprise\u2026<\/p>\n<p><span class=\"u\">Tr\u00e9sorerie &#8211; actif :<\/span><br \/>\nFonds disponibles, ch\u00e8ques \u00e0 encaisser\u2026 <\/p>\n<p><span class=\"u\">Capitaux propres :<\/span><br \/>\nCapitaux qui restent durablement et en permanence \u00e0 la disposition de l\u2019entreprise\u2026<\/p>\n<h3>PASSIF<\/h3>\n<p>\n<span class=\"u\">Dettes de financement :<\/span><br \/>\nDettes li\u00e9es \u00e0 l\u2019exploitation et qui sont constat\u00e9es pour une dur\u00e9e longue sup\u00e9rieur \u00e0 un an\u2026<\/p>\n<p><span class=\"u\">Passif circulant :<\/span><br \/>\nOu dettes circulantes, dettes inf\u00e9rieures \u00e0 un an et qui sont rapidement rembours\u00e9es\u2026<\/p>\n<p><span class=\"u\">Tr\u00e9sorerie &#8211; passif :<\/span><br \/>\nSommes due aux banques&#8230;<\/p>\n<h2>Fonctionnement des masses du bilan <a href=\"\/articles\/plan-comptable-francais-marocain-belge.php\">Plan comptable Fran\u00e7ais<\/a><\/h2>\n<p>Les comptes de l\u2019actif du bilan :<\/p>\n<li>&#8211; Classe 2 : Comptes d\u2019<a href=\"\/vocabulaire\/vocabulaire-comptabilite-i\/immobilisations.php\">immobilisations<\/a> (immobilisations corporelles, incorporelles et financi\u00e8res)<\/li>\n<li>&#8211; Classe 3 : Comptes de stocks et en-cours (stocks, marchandises\u2026)<\/li>\n<li>&#8211; Classe 4 : Comptes de tiers (cr\u00e9ances sur les tiers)<\/li>\n<li>&#8211; Classe 5 : Comptes financiers (tr\u00e9sorerie)<\/li>\n<p>Les comptes du passif du bilan :<\/p>\n<li>&#8211; Classe 1 : Comptes de capitaux<\/li>\n<li>&#8211; Classe 4 : Comptes de tiers (solde cr\u00e9diteur)<\/li>\n<li>&#8211; Classe 5 : Comptes financiers (comptes de tr\u00e9sorerie)<\/li>\n<h2>Fonctionnement des masses du bilan <a href=\"\/articles\/plan-comptable-francais-marocain-belge.php\">Plan comptable Marocain<\/a><\/h2>\n<p>Les comptes de l\u2019actif du bilan :<\/p>\n<li>&#8211; Classe 2 : Actif immobilis\u00e9 (immobilisations corporelles, incorporelles et financi\u00e8res)<\/li>\n<li>&#8211; Classe 3 : Actif circulant (stocks, marchandises\u2026)<\/li>\n<li>&#8211; Classe 5 : Tr\u00e9sorerie &#8211; actif (tr\u00e9sorerie)<\/li>\n<p>Les comptes du passif du bilan :<\/p>\n<li>&#8211; Classe 1 : Financement permanent<\/li>\n<li>&#8211; Classe 4 : Passif circulant<\/li>\n<li>&#8211; Classe 5 : Tr\u00e9sorerie &#8211; passif<\/li>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Bilan : pr\u00e9sentation et analyse Seuls nos membres premium peuvent voir les liens, et les t&eacute;l&eacute;chargements ! 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