{"id":6649,"date":"2024-09-05T15:00:06","date_gmt":"2024-09-05T15:00:06","guid":{"rendered":"https:\/\/techhub.saworks.io\/?post_type=docs&p=6649"},"modified":"2025-08-13T14:56:33","modified_gmt":"2025-08-13T14:56:33","slug":"3-ecritures-comptables","status":"publish","type":"docs","link":"https:\/\/techhub.saworks.io\/fr\/docs\/comptabilite\/specification-comptable-possible\/3-ecritures-comptables\/","title":{"rendered":"3. \u00c9critures comptables"},"content":{"rendered":"\n
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L\u2019image du\u00a0cycle comptable<\/strong>\u00a0pr\u00e9sent\u00e9e \u00e0 la\u00a0page<\/strong>\u00a0du document r\u00e9capitulatif comptable joint offre une bonne visualisation des \u00e9tapes allant de l\u2019activit\u00e9 \u00e9conomique (transaction)<\/strong>\u00a0\u00e0 la\u00a0cl\u00f4ture des livres<\/strong>\u00a0pour une p\u00e9riode donn\u00e9e (hebdomadaire, mensuelle, trimestrielle ou annuelle).<\/p>\n\n\n\n

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La vue des \u00e9critures comptables ressemblerait \u00e0 la maquette ci-dessous.<\/p>\n\n\n\n

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3.1 \u00c9critures comptables automatis\u00e9es<\/strong><\/h3>\n\n\n\n

Phenix doit enregistrer automatiquement chaque transaction comme une \u00e9criture comptable distincte<\/strong> (pas besoin de consolidation quotidienne, etc.).<\/p>\n\n\n\n

Les types de transactions concern\u00e9es sont :<\/p>\n\n\n\n

    \n
  • D\u00e9caissements<\/li>\n\n\n\n
  • Remboursements<\/li>\n\n\n\n
  • R\u00e9\u00e9chelonnements<\/li>\n\n\n\n
  • Radiations<\/li>\n\n\n\n
  • Ajustements<\/li>\n<\/ul>\n\n\n\n

    Ces \u00e9critures ne doivent pas pouvoir \u00eatre modifi\u00e9es<\/strong> depuis l\u2019interface comptable (contrairement aux \u00e9critures manuelles qui peuvent \u00eatre annul\u00e9es, etc.).<\/p>\n\n\n\n

    Chaque \u00e9criture doit \u00eatre li\u00e9e \u00e0 l\u2019entit\u00e9<\/strong> qui l\u2019a g\u00e9n\u00e9r\u00e9e (ex. : transaction de pr\u00eat), afin que l\u2019utilisateur puisse l\u2019analyser.<\/p>\n\n\n\n

    Elles ne peuvent \u00eatre modifi\u00e9es que par des \u00e9v\u00e9nements g\u00e9n\u00e9r\u00e9s par le syst\u00e8me<\/strong> (ex. : un utilisateur annule un d\u00e9caissement de pr\u00eat).<\/p>\n\n\n\n

    <\/div>\n\n\n\n

    3.2 \u00c9critures comptables manuelles<\/strong><\/h3>\n\n\n\n

    Pour une \u00e9criture manuelle, permettre \u201cm\u201d lignes de d\u00e9bit<\/strong> et \u201cn\u201d lignes de cr\u00e9dit<\/strong> dans une m\u00eame \u00e9criture, tant que le total des d\u00e9bits est \u00e9gal au total des cr\u00e9dits<\/strong>.<\/p>\n\n\n\n

    Autoriser l\u2019annulation d\u2019une \u00e9criture comptable<\/strong> : le syst\u00e8me doit enregistrer automatiquement les \u00e9critures inverses correspondantes (d\u00e9bits \u2194 cr\u00e9dits).<\/p>\n\n\n\n

    Cela implique que chaque lot d\u2019\u00e9critures<\/strong> doit avoir un ID de lot<\/strong>, afin que toutes les \u00e9critures individuelles puissent \u00eatre identifi\u00e9es facilement pour une annulation.<\/p>\n\n\n\n

    <\/div>\n\n\n\n
    \"\"<\/figure>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

    L\u2019image du\u00a0cycle comptable\u00a0pr\u00e9sent\u00e9e \u00e0 la\u00a0page\u00a0du document r\u00e9capitulatif comptable joint offre une bonne visualisation des \u00e9tapes allant de l\u2019activit\u00e9 \u00e9conomique (transaction)\u00a0\u00e0 la\u00a0cl\u00f4ture des livres\u00a0pour […]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":6631,"menu_order":2,"comment_status":"open","ping_status":"closed","template":"","doc_tag":[],"doc_badge":[],"class_list":["post-6649","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\/6649"}],"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=6649"}],"version-history":[{"count":0,"href":"https:\/\/techhub.saworks.io\/fr\/wp-json\/wp\/v2\/docs\/6649\/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=6649"}],"wp:term":[{"taxonomy":"doc_tag","embeddable":true,"href":"https:\/\/techhub.saworks.io\/fr\/wp-json\/wp\/v2\/doc_tag?post=6649"},{"taxonomy":"doc_badge","embeddable":true,"href":"https:\/\/techhub.saworks.io\/fr\/wp-json\/wp\/v2\/doc_badge?post=6649"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}