{"id":3798,"date":"2014-05-15T15:26:51","date_gmt":"2014-05-15T13:26:51","guid":{"rendered":"https:\/\/www.journal.topaze.com\/?p=3798"},"modified":"2019-06-11T17:37:11","modified_gmt":"2019-06-11T15:37:11","slug":"a-quoi-sert-une-operation-diverse-en-comptabilite","status":"publish","type":"post","link":"https:\/\/www.journal.topaze.com\/pedicurepodologue\/blog\/2014\/05\/15\/a-quoi-sert-une-operation-diverse-en-comptabilite\/","title":{"rendered":"A quoi sert une op\u00e9ration diverse en comptabilit\u00e9?"},"content":{"rendered":"

Principe :<\/h4>\n

En comptabilit\u00e9 l’op\u00e9ration diverse appel\u00e9e \u00ab\u00a0OD\u00a0\u00bb\u00a0a pour objectif principal de faire passer une somme d\u2019un poste comptable \u00e0 un autre (plan comptable).<\/p>\n

Les \u00ab\u00a0OD\u00a0\u00bb ont plusieurs objectifs.<\/p>\n

Elles peuvent :
\n– Etre des op\u00e9rations de r\u00e9gularisations suite \u00e0 des erreurs de saisie ou imputation.<\/p>\n

– Etre les \u00e9critures que nous ne n’enregistrons pas dans les autres journaux tels que recettes, d\u00e9penses, banque, caisse. C’est le cas pour la CSG, les forfaits ….
\nCe sont des op\u00e9rations \u00e0 surveiller de pr\u00e8s, en cas d’audit comptable et\/ou financier, c’est aussi un journal auquel il est port\u00e9 attention lors de la d\u00e9claration fiscale.<\/p>\n

 <\/p>\n

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

Principe : En comptabilit\u00e9 l’op\u00e9ration diverse appel\u00e9e \u00ab\u00a0OD\u00a0\u00bb\u00a0a pour objectif principal de faire passer une somme d\u2019un poste comptable \u00e0 un autre (plan comptable). Les \u00ab\u00a0OD\u00a0\u00bb ont plusieurs objectifs. Elles peuvent : – Etre des op\u00e9rations de r\u00e9gularisations suite \u00e0 des erreurs de saisie ou imputation. – Etre les \u00e9critures que nous ne n’enregistrons pas […]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[474],"tags":[3,4,6,7,9,22,27,316,344],"class_list":["post-3798","post","type-post","status-publish","format-standard","hentry","category-fiches-formations","tag-kinesitherapeute","tag-toutes-professions-paramedicales","tag-orthoptiste","tag-orthophoniste","tag-infirmier","tag-comptabilite","tag-podologue-pedicure","tag-operation-diverse","tag-journal-2"],"yoast_head":"\nA quoi sert une op\u00e9ration diverse en comptabilit\u00e9? - Pedicurepodologue<\/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=\"A quoi sert une op\u00e9ration diverse en comptabilit\u00e9? - Pedicurepodologue\" \/>\n<meta property=\"og:description\" content=\"Principe : En comptabilit\u00e9 l’op\u00e9ration diverse appel\u00e9e \u00ab\u00a0OD\u00a0\u00bb\u00a0a pour objectif principal de faire passer une somme d\u2019un poste comptable \u00e0 un autre (plan comptable). 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