{"id":85,"date":"2020-10-05T16:08:35","date_gmt":"2020-10-05T14:08:35","guid":{"rendered":"http:\/\/mistercapsules.fr\/?p=85"},"modified":"2020-10-05T17:21:21","modified_gmt":"2020-10-05T15:21:21","slug":"2-les-bases-de-lenregistrement-comptable","status":"publish","type":"page","link":"https:\/\/mistercapsules.fr\/?page_id=85","title":{"rendered":"2 Les bases de l&rsquo;enregistrement comptable"},"content":{"rendered":"\n<h2>1. La notion de d\u00e9bit et de cr\u00e9dit&nbsp;<\/h2>\n\n\n\n<h2>2. La cha\u00eene comptable : du livre journal aux comptes annuels&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/h2>\n\n\n\n<h2>3. Le PCG : plan comptable g\u00e9n\u00e9ral&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/h2>\n\n\n\n<h2>4. Le m\u00e9canisme de la TVA<\/h2>\n\n\n\n<h2>5. Les enregistrements comptables classiques&nbsp;<\/h2>\n\n\n\n<p>Les factures d&rsquo;achat<\/p>\n\n\n\n<p>Les factures de vente<\/p>\n\n\n\n<p>Les factures d&rsquo;immobilisation simples<\/p>\n\n\n\n<h2>6. La comptabilit\u00e9 informatis\u00e9e<\/h2>\n\n\n\n<p>Les diff\u00e9rents journaux, la personnalisation du PCG, le lettrage des comptes<\/p>\n\n\n\n<p>Le FEC, les obligations<\/p>\n\n\n\n<p class=\"has-large-font-size\"><a href=\"http:\/\/mistercapsules.fr\/?page_id=82\">Retour \u00e0 la 1\u00e8re partie<\/a><\/p>\n\n\n\n<p class=\"has-large-font-size\"><a href=\"http:\/\/mistercapsules.fr\/?page_id=88\">Lien vers la 3\u00e8me partie<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. La notion de d\u00e9bit et de cr\u00e9dit&nbsp; 2. La cha\u00eene comptable : du livre journal aux comptes annuels&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 3. Le PCG : plan comptable g\u00e9n\u00e9ral&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 4. Le m\u00e9canisme de la TVA 5. Les enregistrements comptables classiques&nbsp; Les factures d&rsquo;achat&hellip; <a href=\"https:\/\/mistercapsules.fr\/?page_id=85\" class=\"more-link\">Continuer la lecture <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":[],"_links":{"self":[{"href":"https:\/\/mistercapsules.fr\/index.php?rest_route=\/wp\/v2\/pages\/85"}],"collection":[{"href":"https:\/\/mistercapsules.fr\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/mistercapsules.fr\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/mistercapsules.fr\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/mistercapsules.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=85"}],"version-history":[{"count":2,"href":"https:\/\/mistercapsules.fr\/index.php?rest_route=\/wp\/v2\/pages\/85\/revisions"}],"predecessor-version":[{"id":135,"href":"https:\/\/mistercapsules.fr\/index.php?rest_route=\/wp\/v2\/pages\/85\/revisions\/135"}],"wp:attachment":[{"href":"https:\/\/mistercapsules.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=85"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}