{"id":500,"date":"2017-07-17T08:30:31","date_gmt":"2017-07-17T06:30:31","guid":{"rendered":"http:\/\/www.efcformation.com\/comptamag\/?p=500"},"modified":"2017-07-19T08:04:23","modified_gmt":"2017-07-19T06:04:23","slug":"apprendre-a-lire-comprendre-bilan-comptable","status":"publish","type":"post","link":"https:\/\/www.efcformation.com\/reussite-efc\/comptabilite\/apprendre-a-lire-comprendre-bilan-comptable\/","title":{"rendered":"Comment et pourquoi comprendre un bilan comptable ?"},"content":{"rendered":"<p><em><strong>M\u00eame si le bilan comptable est \u00e9tabli selon des normes pr\u00e9cises et contraignantes par des sp\u00e9cialistes en la mati\u00e8re, il doit \u00eatre compris par les dirigeants de l\u2019entreprise. Ce bilan comptable repr\u00e9sente en effet une synth\u00e8se essentielle \u00e0 la compr\u00e9hension de toutes les donn\u00e9es li\u00e9es \u00e0 l\u2019activit\u00e9 de la soci\u00e9t\u00e9.<\/strong><\/em><\/p>\n<h2>Le bilan comptable, la synth\u00e8se des donn\u00e9es \u00e0 un moment pr\u00e9cis<\/h2>\n<p>Comprendre le sens du bilan comptable reste essentiel pour pouvoir ensuite appr\u00e9hender les enseignements majeurs que l\u2019on peut tirer de ce document officiel. Le bilan comptable reste un document financier repr\u00e9sentant la synth\u00e8se de la situation d\u2019une entreprise \u00e0 un moment donn\u00e9, en g\u00e9n\u00e9ral \u00e0 la fin d\u2019un exercice comptable. Ainsi, le bilan comptable d\u2019une entreprise au 31 d\u00e9cembre 2016 appara\u00eet \u00eatre <strong>une photographie du patrimoine de l\u2019entreprise<\/strong>.<\/p>\n<p>Le bilan comptable \u00e9tablit donc dans le d\u00e9tail <strong>l\u2019ensemble des actifs poss\u00e9d\u00e9s<\/strong> par l\u2019entreprise, \u00e9galement d\u00e9nomm\u00e9s emplois, mais aussi <strong>l\u2019int\u00e9gralit\u00e9 du passif<\/strong> (les ressources) de l\u2019entreprise.<\/p>\n<h2>Un document financier complexe \u00e0 \u00e9tablir pour faciliter la prise de d\u00e9cision<\/h2>\n<p>La r\u00e9alisation d\u2019un bilan comptable impose le respect de tr\u00e8s nombreuses r\u00e8gles, notamment dans le cadre des normes encadrant le <strong>plan comptable g\u00e9n\u00e9ral (PCG)<\/strong>. Les contraintes du bilan comptable servent n\u00e9anmoins \u00e0 sa compr\u00e9hension par les dirigeants de l\u2019entreprise (pour pouvoir prendre les d\u00e9cisions en toutes connaissances de cause) d\u2019une part, mais \u00e9galement par les partenaires de l\u2019entreprise (principalement les \u00e9tablissements bancaires).<\/p>\n<p><strong>Toujours \u00e0 l\u2019\u00e9quilibre, le bilan comptable<\/strong> d\u00e9taille les diff\u00e9rents postes en les classant :<\/p>\n<p>\u2022 Selon leur fonction (investissement, stock\u2026).<br \/>\n\u2022 Dans l\u2019ordre de leur liquidit\u00e9 pour les actifs et de leur exigibilit\u00e9 pour les passifs.<\/p>\n<p>C\u2019est \u00e0 partir de ce bilan comptable que les dirigeants de toutes entreprises peuvent comparer les actifs et les passifs \u00e0 court terme et ainsi <strong>d\u00e9terminer leur besoin en fonds de roulement (BFR)<\/strong> ainsi que calculer leur fonds de roulement, ce qui garantit d\u2019\u00e9tablir pr\u00e9cis\u00e9ment <strong>la tr\u00e9sorerie nette de l\u2019entreprise<\/strong>.<\/p>\n<p><strong>Les ratios financiers<\/strong> (taux d\u2019endettement, taux de croissance externe, capacit\u00e9 de remboursement\u2026) sont calcul\u00e9s \u00e0 partir de ce bilan comptable, qui appara\u00eet bien \u00eatre la cl\u00e9 de vo\u00fbte pour tout dirigeant d\u2019entreprise en ce qui concerne la prise de d\u00e9cision.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\u00eame si le bilan comptable est \u00e9tabli selon des normes pr\u00e9cises et contraignantes par des sp\u00e9cialistes en la mati\u00e8re, il doit \u00eatre compris par les dirigeants de l\u2019entreprise. Ce bilan comptable repr\u00e9sente en effet une synth\u00e8se essentielle \u00e0 la compr\u00e9hension de toutes les donn\u00e9es li\u00e9es \u00e0 l\u2019activit\u00e9 de la soci\u00e9t\u00e9. Le bilan comptable, la synth\u00e8se [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":501,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[13],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.5.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Comment et pourquoi apprendre \u00e0 lire et comprendre un bilan comptable ?<\/title>\n<meta name=\"description\" content=\"Le bilan comptable reste un document financier complexe mais si indispensable au pilotage de l\u2019activit\u00e9. Comprendre un bilan comptable s\u2019impose comme une n\u00e9cessit\u00e9 absolue\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.efcformation.com\/reussite-efc\/comptabilite\/apprendre-a-lire-comprendre-bilan-comptable\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Comment et pourquoi apprendre \u00e0 lire et comprendre un bilan comptable ?\" \/>\n<meta property=\"og:description\" content=\"Le bilan comptable reste un document financier complexe mais si indispensable au pilotage de l\u2019activit\u00e9. Comprendre un bilan comptable s\u2019impose comme une n\u00e9cessit\u00e9 absolue.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.efcformation.com\/reussite-efc\/comptabilite\/apprendre-a-lire-comprendre-bilan-comptable\/\" \/>\n<meta property=\"og:site_name\" content=\"Reussite EFC Fomation - Le Blog EFC Formation\" \/>\n<meta property=\"article:published_time\" content=\"2017-07-17T06:30:31+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-07-19T06:04:23+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/www.efcformation.com\/comptamag\/wp-content\/uploads\/2017\/04\/130-facebook-bandeau.jpg\" \/>\n<meta name=\"author\" content=\"EFCformation\" \/>\n<meta name=\"twitter:card\" content=\"summary\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"EFCformation\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.efcformation.com\/reussite-efc\/comptabilite\/apprendre-a-lire-comprendre-bilan-comptable\/\",\"url\":\"https:\/\/www.efcformation.com\/reussite-efc\/comptabilite\/apprendre-a-lire-comprendre-bilan-comptable\/\",\"name\":\"Comment et pourquoi apprendre \u00e0 lire et comprendre un bilan comptable ?\",\"isPartOf\":{\"@id\":\"https:\/\/www.efcformation.com\/reussite-efc\/#website\"},\"datePublished\":\"2017-07-17T06:30:31+00:00\",\"dateModified\":\"2017-07-19T06:04:23+00:00\",\"author\":{\"@id\":\"https:\/\/www.efcformation.com\/reussite-efc\/#\/schema\/person\/6263903b0179d0334456f7512d9d1430\"},\"description\":\"Le bilan comptable reste un document financier complexe mais si indispensable au pilotage de l\u2019activit\u00e9. Comprendre un bilan comptable s\u2019impose comme une n\u00e9cessit\u00e9 absolue\",\"breadcrumb\":{\"@id\":\"https:\/\/www.efcformation.com\/reussite-efc\/comptabilite\/apprendre-a-lire-comprendre-bilan-comptable\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.efcformation.com\/reussite-efc\/comptabilite\/apprendre-a-lire-comprendre-bilan-comptable\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.efcformation.com\/reussite-efc\/comptabilite\/apprendre-a-lire-comprendre-bilan-comptable\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.efcformation.com\/reussite-efc\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Comment et pourquoi comprendre un bilan comptable ?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.efcformation.com\/reussite-efc\/#website\",\"url\":\"https:\/\/www.efcformation.com\/reussite-efc\/\",\"name\":\"Reussite EFC Fomation - Le Blog EFC Formation\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.efcformation.com\/reussite-efc\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.efcformation.com\/reussite-efc\/#\/schema\/person\/6263903b0179d0334456f7512d9d1430\",\"name\":\"EFCformation\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.efcformation.com\/reussite-efc\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/98b00a1c17dce21016b9ccce376ec821?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/98b00a1c17dce21016b9ccce376ec821?s=96&d=mm&r=g\",\"caption\":\"EFCformation\"},\"url\":\"https:\/\/www.efcformation.com\/reussite-efc\/author\/paindesjacobins\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Comment et pourquoi apprendre \u00e0 lire et comprendre un bilan comptable ?","description":"Le bilan comptable reste un document financier complexe mais si indispensable au pilotage de l\u2019activit\u00e9. Comprendre un bilan comptable s\u2019impose comme une n\u00e9cessit\u00e9 absolue","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.efcformation.com\/reussite-efc\/comptabilite\/apprendre-a-lire-comprendre-bilan-comptable\/","og_locale":"fr_FR","og_type":"article","og_title":"Comment et pourquoi apprendre \u00e0 lire et comprendre un bilan comptable ?","og_description":"Le bilan comptable reste un document financier complexe mais si indispensable au pilotage de l\u2019activit\u00e9. Comprendre un bilan comptable s\u2019impose comme une n\u00e9cessit\u00e9 absolue.","og_url":"https:\/\/www.efcformation.com\/reussite-efc\/comptabilite\/apprendre-a-lire-comprendre-bilan-comptable\/","og_site_name":"Reussite EFC Fomation - Le Blog EFC Formation","article_published_time":"2017-07-17T06:30:31+00:00","article_modified_time":"2017-07-19T06:04:23+00:00","og_image":[{"url":"http:\/\/www.efcformation.com\/comptamag\/wp-content\/uploads\/2017\/04\/130-facebook-bandeau.jpg"}],"author":"EFCformation","twitter_card":"summary","twitter_misc":{"\u00c9crit par":"EFCformation","Dur\u00e9e de lecture estim\u00e9e":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.efcformation.com\/reussite-efc\/comptabilite\/apprendre-a-lire-comprendre-bilan-comptable\/","url":"https:\/\/www.efcformation.com\/reussite-efc\/comptabilite\/apprendre-a-lire-comprendre-bilan-comptable\/","name":"Comment et pourquoi apprendre \u00e0 lire et comprendre un bilan comptable ?","isPartOf":{"@id":"https:\/\/www.efcformation.com\/reussite-efc\/#website"},"datePublished":"2017-07-17T06:30:31+00:00","dateModified":"2017-07-19T06:04:23+00:00","author":{"@id":"https:\/\/www.efcformation.com\/reussite-efc\/#\/schema\/person\/6263903b0179d0334456f7512d9d1430"},"description":"Le bilan comptable reste un document financier complexe mais si indispensable au pilotage de l\u2019activit\u00e9. Comprendre un bilan comptable s\u2019impose comme une n\u00e9cessit\u00e9 absolue","breadcrumb":{"@id":"https:\/\/www.efcformation.com\/reussite-efc\/comptabilite\/apprendre-a-lire-comprendre-bilan-comptable\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.efcformation.com\/reussite-efc\/comptabilite\/apprendre-a-lire-comprendre-bilan-comptable\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.efcformation.com\/reussite-efc\/comptabilite\/apprendre-a-lire-comprendre-bilan-comptable\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.efcformation.com\/reussite-efc\/"},{"@type":"ListItem","position":2,"name":"Comment et pourquoi comprendre un bilan comptable ?"}]},{"@type":"WebSite","@id":"https:\/\/www.efcformation.com\/reussite-efc\/#website","url":"https:\/\/www.efcformation.com\/reussite-efc\/","name":"Reussite EFC Fomation - Le Blog EFC Formation","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.efcformation.com\/reussite-efc\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"fr-FR"},{"@type":"Person","@id":"https:\/\/www.efcformation.com\/reussite-efc\/#\/schema\/person\/6263903b0179d0334456f7512d9d1430","name":"EFCformation","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.efcformation.com\/reussite-efc\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/98b00a1c17dce21016b9ccce376ec821?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/98b00a1c17dce21016b9ccce376ec821?s=96&d=mm&r=g","caption":"EFCformation"},"url":"https:\/\/www.efcformation.com\/reussite-efc\/author\/paindesjacobins\/"}]}},"_links":{"self":[{"href":"https:\/\/www.efcformation.com\/reussite-efc\/wp-json\/wp\/v2\/posts\/500"}],"collection":[{"href":"https:\/\/www.efcformation.com\/reussite-efc\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.efcformation.com\/reussite-efc\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.efcformation.com\/reussite-efc\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.efcformation.com\/reussite-efc\/wp-json\/wp\/v2\/comments?post=500"}],"version-history":[{"count":2,"href":"https:\/\/www.efcformation.com\/reussite-efc\/wp-json\/wp\/v2\/posts\/500\/revisions"}],"predecessor-version":[{"id":754,"href":"https:\/\/www.efcformation.com\/reussite-efc\/wp-json\/wp\/v2\/posts\/500\/revisions\/754"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.efcformation.com\/reussite-efc\/wp-json\/wp\/v2\/media\/501"}],"wp:attachment":[{"href":"https:\/\/www.efcformation.com\/reussite-efc\/wp-json\/wp\/v2\/media?parent=500"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.efcformation.com\/reussite-efc\/wp-json\/wp\/v2\/categories?post=500"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.efcformation.com\/reussite-efc\/wp-json\/wp\/v2\/tags?post=500"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}