{"id":6641,"date":"2024-09-05T14:07:06","date_gmt":"2024-09-05T14:07:06","guid":{"rendered":"https:\/\/techhub.saworks.io\/?post_type=docs&#038;p=6641"},"modified":"2025-08-13T12:49:52","modified_gmt":"2025-08-13T12:49:52","slug":"2-le-plan-comptable-coa","status":"publish","type":"docs","link":"https:\/\/techhub.saworks.io\/fr\/docs\/comptabilite\/specification-comptable-possible\/2-le-plan-comptable-coa\/","title":{"rendered":"2. Le Plan Comptable (COA)"},"content":{"rendered":"\n<div class=\"wp-block-group is-layout-constrained wp-block-group-is-layout-constrained\">\n<p>Conserver la m\u00eame structure avec&nbsp;<strong>cinq types principaux de comptes<\/strong>&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Actifs<\/strong><\/li>\n\n\n\n<li><strong>Passifs<\/strong><\/li>\n\n\n\n<li><strong>Revenus<\/strong><\/li>\n\n\n\n<li><strong>D\u00e9penses<\/strong><\/li>\n\n\n\n<li><strong>Capitaux propres<\/strong><\/li>\n<\/ul>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"494\" data-src=\"https:\/\/techhub.saworks.io\/wp-content\/uploads\/2025\/08\/Capture-decran-2025-08-13-123135-1024x494.png\" alt=\"\" class=\"wp-image-6642 lazyload\" data-srcset=\"https:\/\/techhub.saworks.io\/wp-content\/uploads\/2025\/08\/Capture-decran-2025-08-13-123135-1024x494.png 1024w, https:\/\/techhub.saworks.io\/wp-content\/uploads\/2025\/08\/Capture-decran-2025-08-13-123135-300x145.png 300w, https:\/\/techhub.saworks.io\/wp-content\/uploads\/2025\/08\/Capture-decran-2025-08-13-123135-768x371.png 768w, https:\/\/techhub.saworks.io\/wp-content\/uploads\/2025\/08\/Capture-decran-2025-08-13-123135-1536x742.png 1536w, https:\/\/techhub.saworks.io\/wp-content\/uploads\/2025\/08\/Capture-decran-2025-08-13-123135.png 1626w\" data-sizes=\"(max-width: 1024px) 100vw, 1024px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1024px; --smush-placeholder-aspect-ratio: 1024\/494;\" \/><\/figure>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>Permettre l\u2019ajout de nouveaux comptes de l\u2019un de ces types depuis l\u2019interface utilisateur.<\/p>\n\n\n\n<p>Les nouveaux comptes peuvent \u00eatre soit des&nbsp;<strong>comptes \u00ab\u00a0Header\u00a0\u00bb<\/strong>, soit des&nbsp;<strong>comptes \u00ab\u00a0D\u00e9tail\u00a0\u00bb<\/strong>, afin de simplifier l\u2019utilisation pour l\u2019utilisateur.<br>Les&nbsp;<strong>comptes \u00ab\u00a0Header\u00a0\u00bb<\/strong>&nbsp;sont utilis\u00e9s uniquement pour&nbsp;<strong>regrouper<\/strong>&nbsp;des comptes li\u00e9s, etc.<br>Une organisation ne saisira pas d\u2019\u00e9critures comptables dans ces comptes (les \u00e9crans de saisie d\u2019\u00e9critures ne listeront pas les comptes \u00ab\u00a0Header\u00a0\u00bb).<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-1 wp-block-group-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"190\" data-src=\"https:\/\/techhub.saworks.io\/wp-content\/uploads\/2025\/08\/Capture-decran-2025-08-13-123740-1024x190.png\" alt=\"\" class=\"wp-image-6646 lazyload\" data-srcset=\"https:\/\/techhub.saworks.io\/wp-content\/uploads\/2025\/08\/Capture-decran-2025-08-13-123740-1024x190.png 1024w, https:\/\/techhub.saworks.io\/wp-content\/uploads\/2025\/08\/Capture-decran-2025-08-13-123740-300x56.png 300w, https:\/\/techhub.saworks.io\/wp-content\/uploads\/2025\/08\/Capture-decran-2025-08-13-123740-768x143.png 768w, https:\/\/techhub.saworks.io\/wp-content\/uploads\/2025\/08\/Capture-decran-2025-08-13-123740-1536x285.png 1536w, https:\/\/techhub.saworks.io\/wp-content\/uploads\/2025\/08\/Capture-decran-2025-08-13-123740.png 1606w\" data-sizes=\"(max-width: 1024px) 100vw, 1024px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1024px; --smush-placeholder-aspect-ratio: 1024\/190;\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"225\" height=\"225\" data-src=\"https:\/\/techhub.saworks.io\/wp-content\/uploads\/2024\/08\/images-4.png\" alt=\"\" class=\"wp-image-3794 lazyload\" data-srcset=\"https:\/\/techhub.saworks.io\/wp-content\/uploads\/2024\/08\/images-4.png 225w, https:\/\/techhub.saworks.io\/wp-content\/uploads\/2024\/08\/images-4-150x150.png 150w\" data-sizes=\"(max-width: 225px) 100vw, 225px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 225px; --smush-placeholder-aspect-ratio: 225\/225;\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"409\" data-src=\"https:\/\/techhub.saworks.io\/wp-content\/uploads\/2025\/08\/Capture-decran-2025-08-13-124008-1024x409.png\" alt=\"\" class=\"wp-image-6644 lazyload\" data-srcset=\"https:\/\/techhub.saworks.io\/wp-content\/uploads\/2025\/08\/Capture-decran-2025-08-13-124008-1024x409.png 1024w, https:\/\/techhub.saworks.io\/wp-content\/uploads\/2025\/08\/Capture-decran-2025-08-13-124008-300x120.png 300w, https:\/\/techhub.saworks.io\/wp-content\/uploads\/2025\/08\/Capture-decran-2025-08-13-124008-768x306.png 768w, https:\/\/techhub.saworks.io\/wp-content\/uploads\/2025\/08\/Capture-decran-2025-08-13-124008-1536x613.png 1536w, https:\/\/techhub.saworks.io\/wp-content\/uploads\/2025\/08\/Capture-decran-2025-08-13-124008.png 1629w\" data-sizes=\"(max-width: 1024px) 100vw, 1024px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1024px; --smush-placeholder-aspect-ratio: 1024\/409;\" \/><\/figure>\n<\/div>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>Question : Seriez-vous int\u00e9ress\u00e9(e) d\u2019en savoir plus sur le plan comptable (COA) utilis\u00e9 par Nirantara et GK Accountants (ou tout autre IMF de la communaut\u00e9) ?<\/p>\n\n\n\n<p>Les\u00a0<strong>pages<\/strong>\u00a0du document comptable joint contiennent des informations sur la\u00a0<strong>classification des transactions<\/strong>\u00a0via le plan comptable, ainsi qu\u2019un\u00a0<strong>exemple de plan comptable<\/strong>\u00a0pour les institutions de microfinance (IMF).<br>Comprendre comment les plans comptables de\u00a0<strong>Nirantara<\/strong>\u00a0et\u00a0<strong>GK<\/strong>\u00a0diff\u00e8rent serait utile pour identifier les bonnes pratiques et les adaptations sp\u00e9cifiques \u00e0 chaque organisation.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2.1 Port\u00e9e<\/strong><\/h3>\n\n\n\n<p>Pour simplifier (dans une premi\u00e8re version), le plan comptable (COA) sera d\u00e9fini&nbsp;<strong>au niveau de l\u2019organisation<\/strong>, mais les&nbsp;<strong>rapports comptables<\/strong>&nbsp;seront g\u00e9n\u00e9r\u00e9s&nbsp;<strong>au niveau des agences<\/strong>.<\/p>\n\n\n\n<p>Le syst\u00e8me doit donc&nbsp;<strong>associer toutes les \u00e9critures comptables<\/strong>&nbsp;\u00e0 l\u2019agence qui&nbsp;<strong>d\u00e9tient l\u2019entit\u00e9<\/strong>&nbsp;ayant g\u00e9n\u00e9r\u00e9 l\u2019\u00e9criture.<br>\ud83d\udc49 Exemple : un&nbsp;<strong>compte de pr\u00eat<\/strong>&nbsp;sur lequel un&nbsp;<strong>d\u00e9caissement<\/strong>&nbsp;a eu lieu.<\/p>\n\n\n\n<p>Toutes les&nbsp;<strong>\u00e9critures comptables d\u00e9finies par l\u2019utilisateur<\/strong>&nbsp;doivent \u00e9galement \u00eatre&nbsp;<strong>associ\u00e9es \u00e0 une agence<\/strong>.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Conserver la m\u00eame structure avec&nbsp;cinq types principaux de comptes&nbsp;: Permettre l\u2019ajout de nouveaux comptes de l\u2019un de ces types depuis l\u2019interface utilisateur. Les [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":6631,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","doc_tag":[],"doc_badge":[],"class_list":["post-6641","docs","type-docs","status-publish","hentry"],"author_avatar":"https:\/\/secure.gravatar.com\/avatar\/6a70e7c73db9f245e650948d09d74f61?s=96&d=mm&r=g","author_name":"Annick N'dri","_links":{"self":[{"href":"https:\/\/techhub.saworks.io\/fr\/wp-json\/wp\/v2\/docs\/6641"}],"collection":[{"href":"https:\/\/techhub.saworks.io\/fr\/wp-json\/wp\/v2\/docs"}],"about":[{"href":"https:\/\/techhub.saworks.io\/fr\/wp-json\/wp\/v2\/types\/docs"}],"author":[{"embeddable":true,"href":"https:\/\/techhub.saworks.io\/fr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/techhub.saworks.io\/fr\/wp-json\/wp\/v2\/comments?post=6641"}],"version-history":[{"count":0,"href":"https:\/\/techhub.saworks.io\/fr\/wp-json\/wp\/v2\/docs\/6641\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/techhub.saworks.io\/fr\/wp-json\/wp\/v2\/docs\/6631"}],"wp:attachment":[{"href":"https:\/\/techhub.saworks.io\/fr\/wp-json\/wp\/v2\/media?parent=6641"}],"wp:term":[{"taxonomy":"doc_tag","embeddable":true,"href":"https:\/\/techhub.saworks.io\/fr\/wp-json\/wp\/v2\/doc_tag?post=6641"},{"taxonomy":"doc_badge","embeddable":true,"href":"https:\/\/techhub.saworks.io\/fr\/wp-json\/wp\/v2\/doc_badge?post=6641"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}