{"id":19959,"date":"2024-11-19T09:31:02","date_gmt":"2024-11-19T08:31:02","guid":{"rendered":"https:\/\/middleweb.ovh\/asfo_2024\/formation\/comptabilite-generale-niveau-2\/"},"modified":"2025-02-20T14:54:38","modified_gmt":"2025-02-20T13:54:38","slug":"comptabilite-generale-niveau-2","status":"publish","type":"formation","link":"https:\/\/middleweb.ovh\/asfo_2024\/formations\/gestion-administrative-et-commerciale\/comptabilite-generale-niveau-2\/","title":{"rendered":"Comptabilit\u00e9 g\u00e9n\u00e9rale niveau 2"},"content":{"rendered":"

Personnel concern\u00e9<\/strong><\/h3>\n

Comptables d’entreprises industrielles ou commerciales ayant la pratique de la comptabilit\u00e9.<\/p>\n

Pr\u00e9requis<\/strong><\/h3>\n

Avoir suivi les stages \u00ab\u00a0Comptabilit\u00e9 g\u00e9n\u00e9rale \u2013<\/em><\/strong> Niveau\u00a01\u00a0\u00bb<\/em><\/strong> et\/ou \u00ab\u00a0Immersion pratique en Comptabilit\u00e9\u00a0\u00bb<\/em><\/strong> ou poss\u00e9der une bonne connaissance de l’enregistrement des comptes.<\/p>\n

But professionnel<\/strong><\/h3>\n

\u00catre capable de pr\u00e9parer, sous le contr\u00f4le de l’Expert-Comptable, les \u00e9critures de fin d’exercice jusqu’\u00e0 l’\u00e9tablissement du bilan, compte de r\u00e9sultat, annexe.<\/p>\n

Objectifs p\u00e9dagogiques<\/strong><\/h3>\n

\u00catre capable de :<\/p>\n

    \n
  • passer les \u00e9critures d’inventaire,<\/li>\n
  • \u00e9tablir les documents de synth\u00e8se : bilan, compte de r\u00e9sultat, annexe (sommaire), en collaboration et sous le contr\u00f4le de l’Expert-Comptable.<\/li>\n<\/ul>\n

    Programme<\/h3>\n

    Rappels des enregistrements comptables courants<\/p>\n

      \n
    • Le cadre et le plan comptable<\/li>\n
    • Les ventes, les achats et autres charges externes<\/li>\n
    • Les imp\u00f4ts et taxes<\/li>\n
    • Les charges de personnel<\/li>\n
    • Autres produits et charges de gestion courante<\/li>\n
    • Produits et charges financi\u00e8res et exceptionnels.<\/li>\n<\/ul>\n

      Autres op\u00e9rations et \u00e9critures d’inventaire<\/p>\n

      Les immobilisations<\/p>\n

        \n
      • Acquisitions<\/li>\n
      • D\u00e9finition et distinction des immobilisations \/ frais g\u00e9n\u00e9raux<\/li>\n
      • Co\u00fbt d’entr\u00e9e des immobilisations<\/li>\n
      • Principes de comptabilisation<\/li>\n
      • Amortissements<\/li>\n
      • R\u00e8gles g\u00e9n\u00e9rales fiscales et comptables<\/li>\n
      • Les dur\u00e9es et taux d’amortissement<\/li>\n
      • Amortissements lin\u00e9aires, d\u00e9gressifs et d\u00e9rogatoires<\/li>\n
      • Principes de comptabilisation (lin\u00e9aires et d\u00e9gressifs)<\/li>\n
      • Les sorties d\u2019immobilisations<\/li>\n
      • Les cessions<\/li>\n
      • Les mises au rebut.<\/li>\n<\/ul>\n

        Les provisions<\/p>\n

          \n
        • Provisions pour d\u00e9pr\u00e9ciation<\/li>\n
        • R\u00e8gles d’\u00e9valuation et de mise \u00e0 jour<\/li>\n
        • Principes de comptabilisation<\/li>\n
        • Provisions pour risques et charges<\/li>\n
        • D\u00e9finition, r\u00e8gles d’\u00e9valuation et de mise \u00e0 jour<\/li>\n
        • Principes de comptabilisation<\/li>\n
        • Provisions r\u00e9glement\u00e9es<\/li>\n
        • D\u00e9finition et champ d’application<\/li>\n
        • Principes de comptabilisation.<\/li>\n<\/ul>\n

          Les stocks<\/p>\n

            \n
          • Calcul des variations de stocks<\/li>\n
          • Principes de comptabilisation.<\/li>\n<\/ul>\n

            Charges \u00e0 payer et produits a recevoir<\/p>\n

              \n
            • D\u00e9finition<\/li>\n
            • Principes de comptabilisation.<\/li>\n<\/ul>\n

              Charges et produits constat\u00e9s d’avance<\/p>\n

                \n
              • D\u00e9finition<\/li>\n
              • Principes de comptabilisation.<\/li>\n<\/ul>\n

                Transferts de charges<\/p>\n

                  \n
                • Utilit\u00e9<\/li>\n
                • Principes de comptabilisation.<\/li>\n<\/ul>\n

                  Cas de synth\u00e8se<\/p>\n

                    \n
                  • Recherche et enregistrement des \u00e9critures de r\u00e9gularisation<\/li>\n
                  • Etablissement de la balance apr\u00e8s inventaire<\/li>\n
                  • Etablissement des comptes annuels (liasse fiscale r\u00e9el normal)<\/li>\n<\/ul>\n","protected":false},"featured_media":0,"parent":0,"template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categorie-formation":[191],"etiquette-formation":[],"types-formation":[],"class_list":["post-19959","formation","type-formation","status-publish","hentry","categorie-formation-comptabilite-gestion-de-lentreprise"],"acf":[],"yoast_head":"\nComptabilit\u00e9 g\u00e9n\u00e9rale niveau 2 - ASFO Pyr\u00e9n\u00e9es<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Comptabilit\u00e9 g\u00e9n\u00e9rale niveau 2 - ASFO Pyr\u00e9n\u00e9es\" \/>\n<meta property=\"og:description\" content=\"Personnel concern\u00e9 Comptables d’entreprises industrielles ou commerciales ayant la pratique de la comptabilit\u00e9. Pr\u00e9requis Avoir suivi les stages […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/middleweb.ovh\/asfo_2024\/formations\/gestion-administrative-et-commerciale\/comptabilite-generale-niveau-2\/\" \/>\n<meta property=\"og:site_name\" content=\"ASFO Pyr\u00e9n\u00e9es\" \/>\n<meta property=\"article:modified_time\" content=\"2025-02-20T13:54:38+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/middleweb.ovh\/asfo_2024\/formations\/gestion-administrative-et-commerciale\/comptabilite-generale-niveau-2\/\",\"url\":\"https:\/\/middleweb.ovh\/asfo_2024\/formations\/gestion-administrative-et-commerciale\/comptabilite-generale-niveau-2\/\",\"name\":\"Comptabilit\u00e9 g\u00e9n\u00e9rale niveau 2 - ASFO Pyr\u00e9n\u00e9es\",\"isPartOf\":{\"@id\":\"https:\/\/middleweb.ovh\/asfo_2024\/#website\"},\"datePublished\":\"2024-11-19T08:31:02+00:00\",\"dateModified\":\"2025-02-20T13:54:38+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/middleweb.ovh\/asfo_2024\/formations\/gestion-administrative-et-commerciale\/comptabilite-generale-niveau-2\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/middleweb.ovh\/asfo_2024\/formations\/gestion-administrative-et-commerciale\/comptabilite-generale-niveau-2\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/middleweb.ovh\/asfo_2024\/formations\/gestion-administrative-et-commerciale\/comptabilite-generale-niveau-2\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/middleweb.ovh\/asfo_2024\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Formations\",\"item\":\"https:\/\/middleweb.ovh\/asfo_2024\/formations\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Comptabilit\u00e9 g\u00e9n\u00e9rale niveau 2\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/middleweb.ovh\/asfo_2024\/#website\",\"url\":\"https:\/\/middleweb.ovh\/asfo_2024\/\",\"name\":\"ASFO Pyr\u00e9n\u00e9es\",\"description\":\"Centre de formation\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/middleweb.ovh\/asfo_2024\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Comptabilit\u00e9 g\u00e9n\u00e9rale niveau 2 - ASFO Pyr\u00e9n\u00e9es","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"fr_FR","og_type":"article","og_title":"Comptabilit\u00e9 g\u00e9n\u00e9rale niveau 2 - ASFO Pyr\u00e9n\u00e9es","og_description":"Personnel concern\u00e9 Comptables d’entreprises industrielles ou commerciales ayant la pratique de la comptabilit\u00e9. Pr\u00e9requis Avoir suivi les stages […]","og_url":"https:\/\/middleweb.ovh\/asfo_2024\/formations\/gestion-administrative-et-commerciale\/comptabilite-generale-niveau-2\/","og_site_name":"ASFO Pyr\u00e9n\u00e9es","article_modified_time":"2025-02-20T13:54:38+00:00","twitter_card":"summary_large_image","twitter_misc":{"Dur\u00e9e de lecture estim\u00e9e":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/middleweb.ovh\/asfo_2024\/formations\/gestion-administrative-et-commerciale\/comptabilite-generale-niveau-2\/","url":"https:\/\/middleweb.ovh\/asfo_2024\/formations\/gestion-administrative-et-commerciale\/comptabilite-generale-niveau-2\/","name":"Comptabilit\u00e9 g\u00e9n\u00e9rale niveau 2 - ASFO Pyr\u00e9n\u00e9es","isPartOf":{"@id":"https:\/\/middleweb.ovh\/asfo_2024\/#website"},"datePublished":"2024-11-19T08:31:02+00:00","dateModified":"2025-02-20T13:54:38+00:00","breadcrumb":{"@id":"https:\/\/middleweb.ovh\/asfo_2024\/formations\/gestion-administrative-et-commerciale\/comptabilite-generale-niveau-2\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/middleweb.ovh\/asfo_2024\/formations\/gestion-administrative-et-commerciale\/comptabilite-generale-niveau-2\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/middleweb.ovh\/asfo_2024\/formations\/gestion-administrative-et-commerciale\/comptabilite-generale-niveau-2\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/middleweb.ovh\/asfo_2024\/"},{"@type":"ListItem","position":2,"name":"Formations","item":"https:\/\/middleweb.ovh\/asfo_2024\/formations\/"},{"@type":"ListItem","position":3,"name":"Comptabilit\u00e9 g\u00e9n\u00e9rale niveau 2"}]},{"@type":"WebSite","@id":"https:\/\/middleweb.ovh\/asfo_2024\/#website","url":"https:\/\/middleweb.ovh\/asfo_2024\/","name":"ASFO Pyr\u00e9n\u00e9es","description":"Centre de formation","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/middleweb.ovh\/asfo_2024\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"}]}},"_links":{"self":[{"href":"https:\/\/middleweb.ovh\/asfo_2024\/wp-json\/wp\/v2\/formation\/19959","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/middleweb.ovh\/asfo_2024\/wp-json\/wp\/v2\/formation"}],"about":[{"href":"https:\/\/middleweb.ovh\/asfo_2024\/wp-json\/wp\/v2\/types\/formation"}],"version-history":[{"count":2,"href":"https:\/\/middleweb.ovh\/asfo_2024\/wp-json\/wp\/v2\/formation\/19959\/revisions"}],"predecessor-version":[{"id":27511,"href":"https:\/\/middleweb.ovh\/asfo_2024\/wp-json\/wp\/v2\/formation\/19959\/revisions\/27511"}],"wp:attachment":[{"href":"https:\/\/middleweb.ovh\/asfo_2024\/wp-json\/wp\/v2\/media?parent=19959"}],"wp:term":[{"taxonomy":"categorie-formation","embeddable":true,"href":"https:\/\/middleweb.ovh\/asfo_2024\/wp-json\/wp\/v2\/categorie-formation?post=19959"},{"taxonomy":"etiquette-formation","embeddable":true,"href":"https:\/\/middleweb.ovh\/asfo_2024\/wp-json\/wp\/v2\/etiquette-formation?post=19959"},{"taxonomy":"types-formation","embeddable":true,"href":"https:\/\/middleweb.ovh\/asfo_2024\/wp-json\/wp\/v2\/types-formation?post=19959"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}