{"id":905,"date":"2020-05-13T04:08:02","date_gmt":"2020-05-13T03:08:02","guid":{"rendered":"https:\/\/www.sage.com\/fr-ma\/blog\/?post_type=sage_glossary&#038;p=905"},"modified":"2026-05-20T09:45:22","modified_gmt":"2026-05-20T08:45:22","slug":"archivage","status":"publish","type":"sage_glossary","link":"https:\/\/www.sage.com\/fr-ma\/blog\/glossaire\/archivage\/","title":{"rendered":"Archivage : D\u00e9finition de l\u2019archivage de la comptabilit\u00e9"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-ma\/blog\/glossaire\/\" class=\"entry-header__link\">D\u00e9finition<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tArchivage : D\u00e9finition de l\u2019archivage de la comptabilit\u00e9\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"reading-time\"> min de lecture<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"Archivage : D\u00e9finition de l\u2019archivage de la comptabilit\u00e9\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/fr-ma\/blog\/glossaire\/archivage\/\"\n\t\t\tdata-share-text=\"Veuillez lire cet article int\u00e9ressant\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Partager<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copier le lien<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copi\u00e9<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n\n\n\n<p>L\u2019ensemble des documents ayant un lien avec la comptabilit\u00e9 doivent \u00eatre conserv\u00e9s durant une certaine dur\u00e9e. Ces documents comptables que l\u2019entreprise est tenue de classer et d\u2019archiver sont le grand livre, les livres journaux, le livre d\u2019inventaire, le bilan comptable, les&nbsp;<a href=\"https:\/\/www.sage.com\/fr-ma\/logiciels-gestion-commerciale\/\">factures<\/a>&nbsp;et bons de commande, les documents fiscaux, les relev\u00e9s bancaires\u2026 \u00c0 d\u00e9faut, l\u2019entreprise encourt de nombreux risques dont celui de rejet de la comptabilit\u00e9.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-un-classement-precis-des-pieces-comptables\">Un classement pr\u00e9cis des pi\u00e8ces comptables<\/h2>\n\n\n\n<p>Afin de faciliter les recherches, les&nbsp;<a href=\"https:\/\/www.sage.com\/fr-ma\/logiciels-comptabilite\/\">pi\u00e8ces comptables&nbsp;<\/a>doivent \u00eatre num\u00e9rot\u00e9es avant le classement. Elles peuvent \u00eatre class\u00e9es par num\u00e9ro, par ordre alphab\u00e9tique ou chronologique. Les documents comptables doivent aussi \u00eatre rang\u00e9s en fonction de leur nature (frais g\u00e9n\u00e9raux, banque\u2026) par ordre chronologique et alphab\u00e9tique avec la pi\u00e8ce la plus r\u00e9cente au-dessus.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-une-duree-de-conservation-legale-des-archives-comptables\">Une dur\u00e9e de conservation l\u00e9gale des archives comptables<\/h2>\n\n\n\n<p>Concernant l\u2019archivage des pi\u00e8ces comptables, la loi oblige \u00e0 archiver et \u00e0 conserver de nombreuses pi\u00e8ces justificatives. La dur\u00e9e de conservation des archives comptables varie quant \u00e0 elle selon la nature des papiers \u00e0 conserver et des obligations l\u00e9gales qui s\u2019y rapportent, et selon la n\u00e9cessit\u00e9, comme les demandes a posteriori de v\u00e9rifications de documents ou les cas de contr\u00f4le.<\/p>\n\n\n\n<p>Le nombre d\u2019ann\u00e9es o\u00f9 un chef d\u2019entreprise doit \u00eatre capable de fournir une pi\u00e8ce justificative comptable varie donc selon le type de document. Le Code du Commerce oblige ainsi les professionnels \u00e0 conserver durant six ans \u00e0 compter de la cl\u00f4ture de l\u2019exercice le journal des op\u00e9rations b\u00e9n\u00e9voles. Cette dur\u00e9e passe \u00e0 dix ans pour les pi\u00e8ces justificatives de la comptabilit\u00e9, \u00e0 savoir les pi\u00e8ces bancaires, les bulletins de paie et les factures. La dur\u00e9e l\u00e9gale de conservation est la m\u00eame pour le livre journal, le livre d\u2019inventaire, le grand livre, mais aussi pour les bilans, comptes de r\u00e9sultat et annexes r\u00e9alis\u00e9s \u00e0 la cl\u00f4ture de chaque exercice. Si la l\u00e9gislation ne le mentionne pas de fa\u00e7on claire, il est \u00e9galement conseill\u00e9 de conserver \u00ab\u2009sans limitation de dur\u00e9e\u2009\u00bb les certificats de travail et les actes de propri\u00e9t\u00e9 notamment.<\/p>\n\n\n\n<p>Quant \u00e0 la gestion de l\u2019<a href=\"https:\/\/www.sage.com\/fr-ma\/blog\/place-a-la-dematerialisation-de-vos-documents\/\">archivage comptable num\u00e9rique<\/a>, elle est elle aussi r\u00e9glement\u00e9e. Les documents de ce type doivent \u00eatre conserv\u00e9s sous cette forme pendant une dur\u00e9e minimale de trois ans, puis \u00e9ventuellement sous une autre forme si l\u2019entreprise le souhaite. Les livres de comptabilit\u00e9 doivent quant \u00e0 eux \u00eatre conserv\u00e9s pour une dur\u00e9e de 10 ans au moins. Il est primordial d\u2019archiver et de s\u2019assurer de la bonne sauvegarde de tous les documents, y compris les justificatifs. La d\u00e9mat\u00e9rialisation pr\u00e9vient alors les ph\u00e9nom\u00e8nes d\u2019effacement des encres. L\u2019utilisation de solutions \u00e9lectronique qui g\u00e8rent l\u2019archivage de fa\u00e7on s\u00e9curis\u00e9e (coffre-fort \u00e9lectronique, signature \u00e9lectronique, gestion des certificats) permet une num\u00e9risation compl\u00e8te de la comptabilit\u00e9.<\/p>\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Abonnez-vous \u00e0 la newsletter Sage Advice et recevez, directement dans votre bo\u00eete email, nos tous derniers conseils.<\/h2>\n\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-d40c4109-9f94-4698-b25d-78127a854343\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>S&#039;abonner<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1064\" height=\"810\" src=\"https:\/\/www.sage.com\/fr-ma\/blog\/wp-content\/uploads\/sites\/23\/2019\/05\/GettyImages-683807936_super-1064x810.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-ma\/blog\/wp-content\/uploads\/sites\/23\/2019\/05\/GettyImages-683807936_super-1064x810.jpg 1064w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n<section class=\"more-topics alignfull has-grey-light-background-color wp-block-sage-post-topics\">\n\t<div class=\"container\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col col-12 col-lg-4\">\n\t\t\t\t<h3 class=\"more-topics__title h2\">Parcourir plus de sujets depuis cet article<\/h3>\n\t\t\t<\/div>\n\t\t\t<div class=\"col col-12 col-lg-8\">\n\t\t\t\t<ul class=\"post-tags__list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-ma\/blog\/tag\/comptabilite\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tcomptabilit\u00e9\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n<div class=\"alignfull wp-block-sage-related-posts\">\n\t<section class=\"related-posts card-grid has-dark-background-color\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--featured h1\">Explorez plus d&#039;articles<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"row related-posts__featured\">\n\t\t\t\t<div class=\"col card-grid__item\">\n\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-0 post-3176 post type-post status-publish format-standard has-post-thumbnail hentry category-digitalisation-tendances category-digitalisation-ou-transformation-digitale category-legal-reglementation category-moyennes-et-grandes-entreprises tag-comptabilite tag-daf tag-digitalisation tag-digitalisation-ou-transformation-digitale tag-facturation-electronique business_type-artisan-et-petite-entreprise business_type-petite-et-moyenne-entreprise business_type-expertise-comptable card-post--is-clickable\"\n>\n\t<div class=\"card-post__media-wrapper\">\n\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/fr-ma\/blog\/wp-content\/uploads\/sites\/23\/2022\/04\/GettyImages-1307905824-1440x810.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-ma\/blog\/wp-content\/uploads\/sites\/23\/2022\/04\/GettyImages-1307905824-684x384.jpg 684w, https:\/\/www.sage.com\/fr-ma\/blog\/wp-content\/uploads\/sites\/23\/2022\/04\/GettyImages-1307905824-768x432.jpg 768w, https:\/\/www.sage.com\/fr-ma\/blog\/wp-content\/uploads\/sites\/23\/2022\/04\/GettyImages-1307905824-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"card-post__content\">\n\t\t\t\t\t<div class=\"card-post__label\">Recommand\u00e9<\/div>\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2025-04-24T12:58:00+01:00\">avril 24, 2025<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">6 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/fr-ma\/blog\/quels-defis-pour-la-facture-electronique-au-maroc\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tQuels d\u00e9fis pour la facture \u00e9lectronique\u00a0au Maroc ?\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\tLe projet de facturation \u00e9lectronique repr\u00e9sente une r\u00e9elle rupture dans les pratiques des entreprises au Maroc. Appr\u00e9ci\u00e9 \u00e0 l\u2019\u00e9chelle humaine et au niveau organisationnel, c\u2019est toute une transformation culturelle qui attend le tissu \u00e9conomique national.\t\t\t<\/p>\n\t\t\n\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"row related-posts__non-featured\">\n\t\t\t\t<div class=\"col col-12\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--more h4\">En savoir plus sur ce sujet<\/h2>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-1 post-2261 post type-post status-publish format-standard has-post-thumbnail hentry category-gestion-financiere tag-comptabilite tag-daf tag-facture business_type-artisan-et-petite-entreprise business_type-petite-et-moyenne-entreprise business_type-expertise-comptable\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-ma\/blog\/procedures-de-relance\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-ma\/blog\/wp-content\/uploads\/sites\/23\/2022\/11\/quelles-procedures-de-relance-pour-etre-paye-rapidement-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-ma\/blog\/wp-content\/uploads\/sites\/23\/2022\/11\/quelles-procedures-de-relance-pour-etre-paye-rapidement-684x384.jpg 684w, https:\/\/www.sage.com\/fr-ma\/blog\/wp-content\/uploads\/sites\/23\/2022\/11\/quelles-procedures-de-relance-pour-etre-paye-rapidement-768x432.jpg 768w, https:\/\/www.sage.com\/fr-ma\/blog\/wp-content\/uploads\/sites\/23\/2022\/11\/quelles-procedures-de-relance-pour-etre-paye-rapidement-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2023-06-27T14:00:42+01:00\">juin 27, 2023<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">3 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tQuelles proc\u00e9dures de relance pour r\u00e9duire vos d\u00e9lais de paiement ?\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-2 post-2465 post type-post status-publish format-standard has-post-thumbnail hentry category-digitalisation-tendances category-gestion-financiere tag-comptabilite tag-dematerialisation tag-tresorerie business_type-petite-et-moyenne-entreprise\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-ma\/blog\/eti-accelerer-la-rotation-du-cash\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-ma\/blog\/wp-content\/uploads\/sites\/23\/2021\/06\/sage-pic-1-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-ma\/blog\/wp-content\/uploads\/sites\/23\/2021\/06\/sage-pic-1-684x384.jpg 684w, https:\/\/www.sage.com\/fr-ma\/blog\/wp-content\/uploads\/sites\/23\/2021\/06\/sage-pic-1-768x256.jpg 768w, https:\/\/www.sage.com\/fr-ma\/blog\/wp-content\/uploads\/sites\/23\/2021\/06\/sage-pic-1-1440x480.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2023-06-27T13:54:31+01:00\">juin 27, 2023<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">2 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tETI, et si on acc\u00e9l\u00e9rait la rotation du cash\u2026\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-2424 post type-post status-publish format-standard has-post-thumbnail hentry category-digitalisation-tendances tag-comptabilite tag-daf tag-digitalisation-ou-transformation-digitale business_type-petite-et-moyenne-entreprise\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-ma\/blog\/bureau-digital-de-la-fonction-finance\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-ma\/blog\/wp-content\/uploads\/sites\/23\/2022\/04\/GettyImages-1097995910-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-ma\/blog\/wp-content\/uploads\/sites\/23\/2022\/04\/GettyImages-1097995910-684x384.jpg 684w, https:\/\/www.sage.com\/fr-ma\/blog\/wp-content\/uploads\/sites\/23\/2022\/04\/GettyImages-1097995910-768x432.jpg 768w, https:\/\/www.sage.com\/fr-ma\/blog\/wp-content\/uploads\/sites\/23\/2022\/04\/GettyImages-1097995910-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2023-04-27T11:09:12+01:00\">avril 27, 2023<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">2 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tLe bureau digital de la fonction finance\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 post-2401 post type-post status-publish format-standard has-post-thumbnail hentry category-gestion-financiere tag-cloud tag-comptabilite tag-tresorerie business_type-artisan-et-petite-entreprise business_type-petite-et-moyenne-entreprise business_type-expertise-comptable\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-ma\/blog\/tresorerie-7-principes-pour-diminuer-la-pression\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-ma\/blog\/wp-content\/uploads\/sites\/23\/2022\/04\/GettyImages-1314039604-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-ma\/blog\/wp-content\/uploads\/sites\/23\/2022\/04\/GettyImages-1314039604-684x384.jpg 684w, https:\/\/www.sage.com\/fr-ma\/blog\/wp-content\/uploads\/sites\/23\/2022\/04\/GettyImages-1314039604-768x432.jpg 768w, https:\/\/www.sage.com\/fr-ma\/blog\/wp-content\/uploads\/sites\/23\/2022\/04\/GettyImages-1314039604-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2023-04-19T14:16:44+01:00\">avril 19, 2023<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">4 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tTr\u00e9sorerie : 7 principes pour diminuer la pression\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019ensemble des documents ayant un lien avec la comptabilit\u00e9 doivent \u00eatre conserv\u00e9s durant une certaine dur\u00e9e. Ces documents comptables que l\u2019entreprise est tenue de classer et d\u2019archiver sont le grand livre, les livres journaux, le livre d\u2019inventaire, le bilan comptable, les&nbsp;factures&nbsp;et bons de commande, les documents fiscaux, les relev\u00e9s bancaires\u2026 \u00c0 d\u00e9faut, l\u2019entreprise encourt de [&hellip;]<\/p>\n","protected":false},"author":788,"featured_media":0,"template":"","meta":{"_sage_video":false,"footnotes":""},"tags":[254],"class_list":["post-905","sage_glossary","type-sage_glossary","status-publish","hentry","tag-comptabilite"],"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice Maroc","distributor_original_site_url":"https:\/\/www.sage.com\/fr-ma\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/fr-ma\/blog\/api\/wp\/v2\/sage_glossary\/905","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/fr-ma\/blog\/api\/wp\/v2\/sage_glossary"}],"about":[{"href":"https:\/\/www.sage.com\/fr-ma\/blog\/api\/wp\/v2\/types\/sage_glossary"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-ma\/blog\/api\/wp\/v2\/users\/788"}],"version-history":[{"count":1,"href":"https:\/\/www.sage.com\/fr-ma\/blog\/api\/wp\/v2\/sage_glossary\/905\/revisions"}],"predecessor-version":[{"id":3795,"href":"https:\/\/www.sage.com\/fr-ma\/blog\/api\/wp\/v2\/sage_glossary\/905\/revisions\/3795"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/fr-ma\/blog\/api\/wp\/v2\/media?parent=905"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-ma\/blog\/api\/wp\/v2\/tags?post=905"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}