{"id":102,"date":"2013-02-07T11:52:30","date_gmt":"2013-02-07T16:52:30","guid":{"rendered":"http:\/\/tic.cegepat.qc.ca\/portic\/?page_id=102"},"modified":"2015-08-11T19:12:01","modified_gmt":"2015-08-12T00:12:01","slug":"ecritures-de-fermeture","status":"publish","type":"page","link":"https:\/\/tic.cegepat.qc.ca\/portic\/comptabilite\/ecritures-de-fermeture\/","title":{"rendered":"\u00c9critures de fermeture"},"content":{"rendered":"<p><a href=\"https:\/\/tic.cegepat.qc.ca\/portic\/files\/2013\/02\/Einstein_fermeture.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"size-medium wp-image-103 alignright\" alt=\"Einstein_fermeture\" src=\"https:\/\/tic.cegepat.qc.ca\/portic\/files\/2013\/02\/Einstein_fermeture-300x225.jpg\" width=\"300\" height=\"225\" srcset=\"https:\/\/tic.cegepat.qc.ca\/portic\/files\/2013\/02\/Einstein_fermeture-300x225.jpg 300w, https:\/\/tic.cegepat.qc.ca\/portic\/files\/2013\/02\/Einstein_fermeture.jpg 500w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a>L&rsquo;\u00e9tat des r\u00e9sultats ainsi que l&rsquo;\u00e9tat des capitaux propres portent toujours sur une p\u00e9riode d\u00e9finie qui ne peut\u00a0exc\u00e9der\u00a012 mois, soit un exercice. \u00a0Les comptes de ces \u00e9tats sont des comptes temporaires puisque lorsque l&rsquo;exercice est termin\u00e9, il faut remettre leur solde \u00e0 z\u00e9ro afin de cumuler l&rsquo;informations du prochain exercice. \u00a0Ce sont ces \u00e9critures que l&rsquo;on nomme \u00e9critures de fermeture.<\/p>\n<p>On ne ferme pas les comptes de bilan car nos actifs, nos passifs et le capital investi continuent d&rsquo;exister au del\u00e0 de l&rsquo;exercice.<\/p>\n<p>Voici une vid\u00e9o d\u00e9montrant la proc\u00e9dure \u00e0 suivre pour fermer les comptes temporaires:<\/p>\n<p><a style=\"font-size: 16px\" href=\"http:\/\/www.youtube.com\/watch?v=8vBMHMa9at0&amp;list=PLMua9YKNdGJv3RblaUyr8s1nsj3L5Vpba&amp;index=1\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-129\" alt=\"fermeture\" src=\"https:\/\/tic.cegepat.qc.ca\/portic\/files\/2013\/02\/fermeture.png\" width=\"441\" height=\"245\" srcset=\"https:\/\/tic.cegepat.qc.ca\/portic\/files\/2013\/02\/fermeture.png 630w, https:\/\/tic.cegepat.qc.ca\/portic\/files\/2013\/02\/fermeture-300x166.png 300w\" sizes=\"auto, (max-width: 441px) 100vw, 441px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L&rsquo;\u00e9tat des r\u00e9sultats ainsi que l&rsquo;\u00e9tat des capitaux propres portent toujours sur une p\u00e9riode d\u00e9finie qui ne peut\u00a0exc\u00e9der\u00a012 mois, soit un exercice. \u00a0Les comptes de ces \u00e9tats sont des comptes temporaires puisque lorsque l&rsquo;exercice est termin\u00e9, il faut remettre leur &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"more-link\" href=\"https:\/\/tic.cegepat.qc.ca\/portic\/comptabilite\/ecritures-de-fermeture\/\"> <span class=\"screen-reader-text\">\u00c9critures de fermeture<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":10,"featured_media":0,"parent":90,"menu_order":2,"comment_status":"open","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-102","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/tic.cegepat.qc.ca\/portic\/wp-json\/wp\/v2\/pages\/102","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tic.cegepat.qc.ca\/portic\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/tic.cegepat.qc.ca\/portic\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/tic.cegepat.qc.ca\/portic\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/tic.cegepat.qc.ca\/portic\/wp-json\/wp\/v2\/comments?post=102"}],"version-history":[{"count":7,"href":"https:\/\/tic.cegepat.qc.ca\/portic\/wp-json\/wp\/v2\/pages\/102\/revisions"}],"predecessor-version":[{"id":105,"href":"https:\/\/tic.cegepat.qc.ca\/portic\/wp-json\/wp\/v2\/pages\/102\/revisions\/105"}],"up":[{"embeddable":true,"href":"https:\/\/tic.cegepat.qc.ca\/portic\/wp-json\/wp\/v2\/pages\/90"}],"wp:attachment":[{"href":"https:\/\/tic.cegepat.qc.ca\/portic\/wp-json\/wp\/v2\/media?parent=102"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}