{"id":6666,"date":"2024-09-05T15:55:09","date_gmt":"2024-09-05T15:55:09","guid":{"rendered":"https:\/\/techhub.saworks.io\/?post_type=docs&#038;p=6666"},"modified":"2025-08-13T15:42:08","modified_gmt":"2025-08-13T15:42:08","slug":"5-regles-comptables-pour-lepargne","status":"publish","type":"docs","link":"https:\/\/techhub.saworks.io\/fr\/docs\/comptabilite\/specification-comptable-possible\/5-regles-comptables-pour-lepargne\/","title":{"rendered":"5. R\u00e8gles comptables pour l\u2019\u00e9pargne"},"content":{"rendered":"\n<div class=\"wp-block-group is-layout-constrained wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading\"><strong>5.1. Extrait du Plan Comptable (COA)<\/strong><\/h3>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Type<\/th><th>Compte<\/th><\/tr><\/thead><tbody><tr><td>HEAD<\/td><td>Placeholder<\/td><\/tr><tr><td>Actifs<\/td><td>Tr\u00e9sorerie<\/td><\/tr><tr><td>Revenus<\/td><td>Revenus provenant des frais<\/td><\/tr><tr><td>D\u00e9penses<\/td><td>Int\u00e9r\u00eats sur l\u2019\u00e9pargne<\/td><\/tr><tr><td>Passifs<\/td><td>Compte de contr\u00f4le de l\u2019\u00e9pargne<\/td><\/tr><tr><td>Passifs<\/td><td>Transferts en attente<\/td><\/tr><\/tbody><\/table><\/figure>\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>5.2. R\u00e8gles de comptabilisation<\/strong><\/h3>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u00c9v\u00e9nement<\/th><th>D\u00e9bit<\/th><th>Cr\u00e9dit<\/th><\/tr><\/thead><tbody><tr><td>D\u00e9p\u00f4t<\/td><td>Tr\u00e9sorerie<\/td><td>Compte de contr\u00f4le de l\u2019\u00e9pargne<\/td><\/tr><tr><td>Retrait<\/td><td>Compte de contr\u00f4le de l\u2019\u00e9pargne<\/td><td>Tr\u00e9sorerie<\/td><\/tr><tr><td>Comptabilisation des int\u00e9r\u00eats<\/td><td>Int\u00e9r\u00eats sur l\u2019\u00e9pargne<\/td><td>Compte de contr\u00f4le de l\u2019\u00e9pargne<\/td><\/tr><tr><td>Paiement des frais<\/td><td>Compte de contr\u00f4le de l\u2019\u00e9pargne<\/td><td>Revenus provenant des frais<\/td><\/tr><tr><td>Paiement des p\u00e9nalit\u00e9s<\/td><td>Compte de contr\u00f4le de l\u2019\u00e9pargne<\/td><td>Revenus provenant des p\u00e9nalit\u00e9s<\/td><\/tr><tr><td>Initiation du transfert (Agence A vers B)<\/td><td>Compte de contr\u00f4le de l\u2019\u00e9pargne<\/td><td>Transferts en attente<\/td><\/tr><tr><td>Acceptation du transfert (Agence B)<\/td><td>Transferts en attente<\/td><td>Compte de contr\u00f4le de l\u2019\u00e9pargne<\/td><\/tr><\/tbody><\/table><\/figure>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>5.1. Extrait du Plan Comptable (COA) Type Compte HEAD Placeholder Actifs Tr\u00e9sorerie Revenus Revenus provenant des frais D\u00e9penses Int\u00e9r\u00eats sur l\u2019\u00e9pargne Passifs Compte [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":6631,"menu_order":4,"comment_status":"open","ping_status":"closed","template":"","doc_tag":[],"doc_badge":[],"class_list":["post-6666","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\/6666"}],"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=6666"}],"version-history":[{"count":0,"href":"https:\/\/techhub.saworks.io\/fr\/wp-json\/wp\/v2\/docs\/6666\/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=6666"}],"wp:term":[{"taxonomy":"doc_tag","embeddable":true,"href":"https:\/\/techhub.saworks.io\/fr\/wp-json\/wp\/v2\/doc_tag?post=6666"},{"taxonomy":"doc_badge","embeddable":true,"href":"https:\/\/techhub.saworks.io\/fr\/wp-json\/wp\/v2\/doc_badge?post=6666"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}