{"id":816,"date":"2013-03-25T09:02:11","date_gmt":"2013-03-25T08:02:11","guid":{"rendered":"https:\/\/www.journal.topaze.com\/?p=816"},"modified":"2019-04-26T14:41:34","modified_gmt":"2019-04-26T12:41:34","slug":"la-cloture-dun-exercice-comptable","status":"publish","type":"post","link":"https:\/\/www.journal.topaze.com\/pedicurepodologue\/blog\/2013\/03\/25\/la-cloture-dun-exercice-comptable\/","title":{"rendered":"La cl\u00f4ture d&rsquo;un exercice comptable"},"content":{"rendered":"<p><strong>Principe :<\/strong><\/p>\n<p>La cl\u00f4ture comptable permet de vider les comptes de recettes et de d\u00e9penses de l&rsquo;exercice en cours et ainsi de calculer les reports pour l&rsquo;ann\u00e9e suivante.<\/p>\n<p>Elle permet \u00e9galement de figer l&rsquo;exercice comptable afin d&rsquo;\u00e9viter toutes erreurs (pas de possibilit\u00e9 de cr\u00e9er des \u00e9critures, de les modifier&#8230;).<\/p>\n<p>Apr\u00e8s la cl\u00f4ture d&rsquo;une ann\u00e9e comptable, l&rsquo;ann\u00e9e suivante int\u00e9grera un compte de report (1200) qui englobera le r\u00e9sultat fiscal de l&rsquo;ann\u00e9e pr\u00e9c\u00e9dente.<\/p>\n<p><span style=\"color: #800000;\"><strong>Pr\u00e9cautions \u00e0 prendre avant de cl\u00f4turer un exercice comptable :<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #800000;\"><strong>Avant de cl\u00f4turer une ann\u00e9e comptable, il faut imp\u00e9rativement finir de cr\u00e9er et de pointer toutes vos \u00e9critures.<\/strong><\/span><\/li>\n<li><span style=\"color: #800000;\"><strong>Dans le cas o\u00f9 vous avez cr\u00e9\u00e9 des comptes dans le plan comptable de Topaze, il ne faudra pas ouvrir l&rsquo;ann\u00e9e suivante tant que l&rsquo;ann\u00e9e comptable en cours n&rsquo;a pas \u00e9t\u00e9 cl\u00f4tur\u00e9e. Faute de quoi ils ne pourront se reporter automatiquement l&rsquo;ann\u00e9e suivante. Il faudra donc les recr\u00e9er manuellement.<\/strong><\/span><\/li>\n<li><span style=\"color: #800000;\"><strong>Si toutefois vous devez travailler sur l&rsquo;ann\u00e9e comptable suivante avant d&rsquo;avoir termin\u00e9 l&rsquo;exercice en cours, il faudra cl\u00f4turer votre exercice en cours, initialiser l&rsquo;ann\u00e9e suivante puis d\u00e9cl\u00f4turer l&rsquo;ann\u00e9e cl\u00f4tur\u00e9e.<\/strong><\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong>Pourquoi faut-il cl\u00f4turer une ann\u00e9e comptable ?<br \/>\n<\/strong>Le fait de cl\u00f4turer une ann\u00e9e comptable reporte votre solde final en A Nouveau (Solde initial) sur l&rsquo;ann\u00e9e suivante.<\/li>\n<li><strong>A quel moment dois-je cl\u00f4turer mon ann\u00e9e comptable ?<br \/>\n<\/strong>Vous devez cl\u00f4turer votre ann\u00e9e comptable une fois que votre solde bancaire point\u00e9 correspond \u00e0 votre relev\u00e9 bancaire et que vous n&rsquo;avez plus \u00e0 modifier ou \u00e0 cr\u00e9er d&rsquo;\u00e9critures comptables.<\/li>\n<li><strong>\u00a0M\u00e9thode pour cl\u00f4turer un exercice comptable :<br \/>\n<\/strong><strong>Acc\u00e8s :<\/strong> Univers Comptabilit\u00e9 \/ menu\u00a0 \u00ab\u00a0Cl\u00f4ture d&rsquo;exercice\u00a0\u00bb<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone wp-image-826\" src=\"https:\/\/www.journal.topaze.com\/wp-content\/uploads\/sites\/10\/2013\/03\/Cloture_2012.jpg\" alt=\"Cloture_2012\" \/>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-827\" src=\"https:\/\/www.journal.topaze.com\/wp-content\/uploads\/sites\/10\/2013\/03\/Cloture.jpg\" alt=\"Cloture\" width=\"356\" height=\"119\" \/><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>\u00a0<strong>\u00a0M\u00e9thode pour restaurer un exercice comptable :<br \/>\n<\/strong><strong>Acc\u00e8s :<\/strong> Univers Comptabilit\u00e9 \/ menu\u00a0 \u00ab\u00a0Restauration d&rsquo;exercice\u00a0\u00bb<\/li>\n<\/ul>\n<p>Si vous avez oubli\u00e9 de pointer une \u00e9criture sur un exercice d\u00e9j\u00e0 cl\u00f4tur\u00e9, vous devez \u00ab\u00a0Restaurer\u00a0\u00bb cet exercice.<\/p>\n<p>Pour cela, r\u00e9-ouvrez l&rsquo;ann\u00e9e comptable et s\u00e9lectionnez l\u2019onglet Comptabilit\u00e9 puis \u00a0\u00ab\u00a0Restauration d\u2019exercice\u00a0\u00bb, disponible uniquement si l&rsquo;exercice a \u00e9t\u00e9 cl\u00f4tur\u00e9.<\/p>\n<p><img decoding=\"async\" class=\"alignnone wp-image-832\" src=\"https:\/\/www.journal.topaze.com\/wp-content\/uploads\/sites\/10\/2013\/03\/Restauration_2012.jpg\" alt=\"Restauration_2012\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Principe : La cl\u00f4ture comptable permet de vider les comptes de recettes et de d\u00e9penses de l&rsquo;exercice en cours et ainsi de calculer les reports pour l&rsquo;ann\u00e9e suivante. Elle permet \u00e9galement de figer l&rsquo;exercice comptable afin d&rsquo;\u00e9viter toutes erreurs (pas de possibilit\u00e9 de cr\u00e9er des \u00e9critures, de les modifier&#8230;). Apr\u00e8s la cl\u00f4ture d&rsquo;une ann\u00e9e comptable, [&hellip;]<\/p>\n","protected":false},"author":2,"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":[22,150,171,3,4,6,7,9,11],"class_list":["post-816","post","type-post","status-publish","format-standard","hentry","category-fiches-formations","tag-comptabilite","tag-restauration","tag-cloture","tag-kinesitherapeute","tag-toutes-professions-paramedicales","tag-orthoptiste","tag-orthophoniste","tag-infirmier","tag-sage-femme"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La cl\u00f4ture d&#039;un exercice comptable - 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=\"La cl\u00f4ture d&#039;un exercice comptable - Pedicurepodologue\" \/>\n<meta property=\"og:description\" content=\"Principe : La cl\u00f4ture comptable permet de vider les comptes de recettes et de d\u00e9penses de l&rsquo;exercice en cours et ainsi de calculer les reports pour l&rsquo;ann\u00e9e suivante. Elle permet \u00e9galement de figer l&rsquo;exercice comptable afin d&rsquo;\u00e9viter toutes erreurs (pas de possibilit\u00e9 de cr\u00e9er des \u00e9critures, de les modifier&#8230;). 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