{"id":922,"date":"2020-05-27T10:25:13","date_gmt":"2020-05-27T09:25:13","guid":{"rendered":"https:\/\/www.sage.com\/fr-ma\/blog\/?post_type=sage_glossary&#038;p=922"},"modified":"2026-05-20T09:45:18","modified_gmt":"2026-05-20T08:45:18","slug":"cloture-comptable","status":"publish","type":"sage_glossary","link":"https:\/\/www.sage.com\/fr-ma\/blog\/glossaire\/cloture-comptable\/","title":{"rendered":"Cl\u00f4ture comptable : D\u00e9finition de la cl\u00f4ture de l&rsquo;exercice"},"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\tCl\u00f4ture comptable : D\u00e9finition de la cl\u00f4ture de l&rsquo;exercice\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=\"Cl\u00f4ture comptable : D\u00e9finition de la cl\u00f4ture de l&rsquo;exercice\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/fr-ma\/blog\/glossaire\/cloture-comptable\/\"\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 class=\"wp-block-paragraph\">Dans le vocabulaire de la comptabilit\u00e9, la cl\u00f4ture correspond \u00e0 l\u2019ach\u00e8vement des enregistrements comptable, le rassemblement des pi\u00e8ces justificatives ainsi que l\u2019ensemble des op\u00e9rations qui permettent d\u2019\u00e9diter le bilan de la soci\u00e9t\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C\u2019est une proc\u00e9dure comptable et une fonctionnalit\u00e9 des&nbsp;<a href=\"https:\/\/www.sage.com\/fr-ma\/entreprise\/moyennes-et-grandes-entreprises-pme-eti\/\">logiciels de gestion d\u2019entreprise<\/a>&nbsp;pour figer les comptes et passer \u00e0 l\u2019ann\u00e9e suivante.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-quand-realiser-la-cloture-comptable-de-l-entreprise\"><strong>Quand r\u00e9aliser la cl\u00f4ture comptable de l\u2019entreprise ?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c0 l\u2019exception des professions lib\u00e9rales, les entreprises ont le libre choix de la date de cl\u00f4ture de leur exercice comptable. \u00c0 la cr\u00e9ation de la soci\u00e9t\u00e9, les dirigeants choisissent les dates de d\u00e9but et de fin d\u2019exercice. Chaque ann\u00e9e fiscale doit comporter 12 mois. Des exceptions existent pour les entreprises en d\u00e9marrage qui peuvent avoir un exercice plus ou moins long.<br>\nLa date choisie pour la cl\u00f4ture de l\u2019exercice doit \u00eatre la m\u00eame tous les ans. Cette souplesse permet aux soci\u00e9t\u00e9s qui exercent une activit\u00e9 soumise \u00e0 un effet de saisonnalit\u00e9 de choisir des p\u00e9riodes plus pertinentes que l\u2019ann\u00e9e civile. Le choix de ne pas opter pour un exercice du 1er janvier au 31 d\u00e9cembre est souvent motiv\u00e9 par des raisons pratiques.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La cl\u00f4ture comptable concerne toutes les entreprises qui ont une obligation de d\u00e9p\u00f4t de bilans \u00e0 l\u2019administration. M\u00eame si les&nbsp;<a href=\"https:\/\/www.sage.com\/fr-ma\/entreprise\/petite-entreprise-tpe\/\">micro-entrepreneurs (ex-auto-entrepreneurs)<\/a>&nbsp;ne sont pas soumis \u00e0 cette proc\u00e9dure, il demeure pertinent de r\u00e9aliser des bilans financiers pour analyser l\u2019activit\u00e9 dans son ensemble.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-realiser-le-bilan-et-editer-la-liasse-fiscale\"><strong>R\u00e9aliser le bilan et \u00e9diter la liasse fiscale<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La cl\u00f4ture des \u00e9critures comptables demande la r\u00e9alisation des inventaires, ainsi que de comptabiliser l\u2019ensemble des op\u00e9rations financi\u00e8res qui ont impact\u00e9 l\u2019entreprise durant l\u2019ann\u00e9e qui se termine.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Gr\u00e2ce \u00e0 ces informations enregistr\u00e9es dans les livres de comptabilit\u00e9 de la soci\u00e9t\u00e9, il est possible d\u2019\u00e9tablir le bilan et le compte de r\u00e9sultat. Une&nbsp;<a href=\"https:\/\/www.sage.com\/fr-ma\/produits\/sage-100-cloud-etats-comptables-et-fiscaux\/\">liasse fiscale<\/a>&nbsp;est \u00e9dit\u00e9e, mentionnant le montant des b\u00e9n\u00e9fices nets r\u00e9alis\u00e9s par l\u2019entreprise. C\u2019est sur cette base que le calcul des imp\u00f4ts est r\u00e9alis\u00e9, le montant variant en fonction du r\u00e9gime fiscal adopt\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019\u00e9dition de ces documents est une phase importante. Il s\u2019agit tr\u00e8s concr\u00e8tement d\u2019une photographie des finances de l\u2019entreprise. L\u2019ensemble de ces \u00e9l\u00e9ments sont pr\u00e9sent\u00e9s en assembl\u00e9e g\u00e9n\u00e9rale pour approbation, avant de r\u00e9aliser le d\u00e9p\u00f4t obligatoire aupr\u00e8s du greffe du tribunal de commerce.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Une fois la cl\u00f4ture r\u00e9alis\u00e9e dans le&nbsp;<a href=\"https:\/\/www.sage.com\/fr-ma\/logiciels-comptabilite\/\">logiciel de comptabilit\u00e9<\/a>, l\u2019ensemble des \u00e9critures et des livres sont fig\u00e9s. Ils doivent alors \u00eatre archiv\u00e9s avec les pi\u00e8ces justificatives aff\u00e9rentes.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-analyser-la-sante-financiere-de-l-entreprise-a-l-issue-de-la-cloture-comptable\"><strong>Analyser la sant\u00e9 financi\u00e8re de l\u2019entreprise \u00e0 l\u2019issue de la cl\u00f4ture comptable<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La cl\u00f4ture comptable de l\u2019entreprise permet d\u2019op\u00e9rer des comparaisons entre les diff\u00e9rents exercices sociaux. En effet, l\u2019entrepreneur est en mesure d\u2019analyser l\u2019\u00e9volution de son chiffre d\u2019affaires, de ses charges et de leurs impacts sur la sant\u00e9 financi\u00e8re de l\u2019entreprise. Il s\u2019agit d\u2019un type d\u2019analyse que l\u2019on peut \u00e9galement r\u00e9aliser au cours de l\u2019ann\u00e9e, gr\u00e2ce \u00e0 des&nbsp;<a href=\"https:\/\/www.sage.com\/fr-ma\/produits\/sage-bi-reporting\/\">rapports BI<\/a>&nbsp;pour, par exemple, comparer le chiffre d\u2019affaires de ce trimestre par rapport \u00e0 l\u2019ann\u00e9e pass\u00e9e. De cette fa\u00e7on, la strat\u00e9gie de l\u2019entreprise est ajust\u00e9e au cours de l\u2019exercice. La cl\u00f4ture des comptes valide les r\u00e9sultats des choix strat\u00e9giques r\u00e9alis\u00e9s. L\u2019entrepreneur dispose alors de clefs pour d\u00e9finir les prochains objectifs, et pour mettre en \u0153uvre les moyens d\u2019y parvenir : investissement, recrutement, campagnes publicitaires, changement de m\u00e9thodologie de gestion de stocks, etc.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">R\u00e9alis\u00e9e \u00e0 chaque fin d\u2019exercice social, la cl\u00f4ture des comptes permet le calcul des b\u00e9n\u00e9fices d\u00e9clar\u00e9s aupr\u00e8s de l\u2019administration, ainsi que l\u2019\u00e9dition du bilan et compte de r\u00e9sultat.<\/p>\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\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\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\/comptable\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tComptable\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>Dans le vocabulaire de la comptabilit\u00e9, la cl\u00f4ture correspond \u00e0 l\u2019ach\u00e8vement des enregistrements comptable, le rassemblement des pi\u00e8ces justificatives ainsi que l\u2019ensemble des op\u00e9rations qui permettent d\u2019\u00e9diter le bilan de la soci\u00e9t\u00e9. C\u2019est une proc\u00e9dure comptable et une fonctionnalit\u00e9 des&nbsp;logiciels de gestion d\u2019entreprise&nbsp;pour figer les comptes et passer \u00e0 l\u2019ann\u00e9e suivante. Quand r\u00e9aliser la cl\u00f4ture [&hellip;]<\/p>\n","protected":false},"author":788,"featured_media":0,"template":"","meta":{"_sage_video":false,"footnotes":""},"tags":[254,233],"class_list":["post-922","sage_glossary","type-sage_glossary","status-publish","hentry","tag-comptabilite","tag-comptable"],"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\/922","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\/922\/revisions"}],"predecessor-version":[{"id":3790,"href":"https:\/\/www.sage.com\/fr-ma\/blog\/api\/wp\/v2\/sage_glossary\/922\/revisions\/3790"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/fr-ma\/blog\/api\/wp\/v2\/media?parent=922"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-ma\/blog\/api\/wp\/v2\/tags?post=922"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}