{"id":8760,"date":"2023-02-20T08:00:11","date_gmt":"2023-02-20T07:00:11","guid":{"rendered":"https:\/\/www.revue-fiduciaire.com\/blog\/?p=8760"},"modified":"2023-02-21T15:52:26","modified_gmt":"2023-02-21T14:52:26","slug":"comment-se-contruit-un-bilan","status":"publish","type":"post","link":"https:\/\/www.revue-fiduciaire.com\/blog\/comment-se-contruit-un-bilan\/","title":{"rendered":"Comment se construit le bilan ?"},"content":{"rendered":"

Comment se construit le bilan ?<\/h2>\n

 <\/p>\n

\"CommentSeConstruitlebilan\"<\/p>\n

Le bilan est l\u2019\u00e9tat des \u00e9l\u00e9ments actifs, des \u00e9l\u00e9ments passifs du patrimoine de l\u2019entreprise et de leur diff\u00e9rence qui correspond aux capitaux propres.<\/div>\n
<\/div>\n

D\u00e9couvrons ensemble comment il se construit \u00e0 travers cette infographie.<\/p>\n

 <\/p>\n

Rappel :<\/h5>\n

 <\/p>\n

\n

Le bilan fait partie des comptes annuels <\/span>que tout commer\u00e7ant (personne physique ou morale) doit, en principe, \u00e9tablir \u00e0 la cl\u00f4ture de l\u2019exercice. Outre le bilan, les comptes annuels, qui forment un tout indissociable, comprennent le compte de r\u00e9sultat <\/span>et l\u2019annexe <\/span>.<\/span><\/p>\n<\/div>\n

\n

Le bilan d\u2019ouverture d\u2019un exercice doit correspondre au bilan de cl\u00f4ture de l\u2019exercice pr\u00e9c\u00e9dent.<\/p>\n<\/div>\n

\n

 <\/p>\n

Du point de vue juridique.\u00a0<\/strong>Le bilan, reflet du patrimoine, comprend\u00a0:<\/p>\n<\/div>\n

\n

-\u00e0 l\u2019actif, une s\u00e9rie de biens (droit de propri\u00e9t\u00e9 et droit de cr\u00e9ance) class\u00e9s dans un ordre rationnel ;<\/p>\n<\/div>\n

\n

-au passif , une s\u00e9rie de dettes entendues au sens large, c’est-\u00e0-dire dettes envers les tiers (passif externe ou capitaux \u00e9trangers) ainsi que dettes envers les associ\u00e9s ou l\u2019exploitant (passif interne).<\/p>\n<\/div>\n

<\/div>\n
\n

Du point de vue \u00e9conomique et financier.\u00a0<\/strong>Le bilan s\u2019analyse comme la description des ressources investies dans l\u2019entreprise et l\u2019utilisation qui en est faite (les emplois). Au passif, en ressources, on distingue\u00a0:<\/p>\n<\/div>\n

\n

-les capitaux propres qui regroupent les fonds apport\u00e9s par l\u2019exploitant ou les associ\u00e9s, ainsi que les b\u00e9n\u00e9fices laiss\u00e9s \u00e0 la disposition de l\u2019entreprise ;<\/p>\n<\/div>\n

\n

-les capitaux \u00e9trangers qui repr\u00e9sentent les fonds mis \u00e0 la disposition de l\u2019entreprise par les tiers (emprunts, cr\u00e9dits consentis par les fournisseurs ou les banquiers, etc.).<\/p>\n<\/div>\n

\n

L\u2019actif du bilan repr\u00e9sente les emplois qui ont \u00e9t\u00e9 r\u00e9alis\u00e9s au moyen des capitaux investis dans l\u2019entreprise \u00e0 titre permanent (actif immobilis\u00e9) ou temporaire (actif circulant).<\/p>\n<\/div>\n

 <\/p>\n

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Comment se construit le bilan ?   Le bilan est l\u2019\u00e9tat des \u00e9l\u00e9ments actifs, des \u00e9l\u00e9ments passifs du patrimoine de l\u2019entreprise et de leur diff\u00e9rence qui correspond aux capitaux propres. D\u00e9couvrons ensemble comment il se construit \u00e0 travers cette infographie.   Rappel :   Le bilan fait partie des comptes annuels que tout commer\u00e7ant (personne …<\/p>\n

Comment se construit le bilan ?<\/span> Lire la suite\u00a0\u00bb<\/a><\/p>\n","protected":false},"author":8,"featured_media":8756,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"default","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"categories":[6,81,7,89],"tags":[116,374,133,204],"class_list":["post-8760","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite","category-dirigeant","category-infographies","category-sans-profil","tag-comptabilite","tag-finances","tag-infographie","tag-legal-design"],"acf":[],"yoast_head":"\nComment se construit le bilan ? 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