{"id":2948,"date":"2016-12-06T16:24:41","date_gmt":"2016-12-06T15:24:41","guid":{"rendered":"http:\/\/localhost\/intl\/?page_id=2948"},"modified":"2016-12-11T11:23:13","modified_gmt":"2016-12-11T10:23:13","slug":"plan-comptable-des-hopitaux","status":"publish","type":"page","link":"https:\/\/ipresences.com\/Blog\/documentation-3\/plan-comptable-des-hopitaux","title":{"rendered":"Plan comptable des hopitaux"},"content":{"rendered":"<p>[vc_row][vc_column][vc_cta h2=\u00a0\u00bb\u00a0\u00bb style=\u00a0\u00bboutline\u00a0\u00bb add_icon=\u00a0\u00bbright\u00a0\u00bb i_icon_fontawesome=\u00a0\u00bbfa fa-info-circle\u00a0\u00bb i_color=\u00a0\u00bbsky\u00a0\u00bb i_on_border=\u00a0\u00bbtrue\u00a0\u00bb]Conform\u00e9ment aux dispositions du d\u00e9cret ex\u00e9cutif n\u00b0 91-313 du 7 septembre 1991 fixant les proc\u00e9dures, les modalit\u00e9s et le contenu de la comptabilit\u00e9 des ordonnateurs et des comptables publics, la comptabilit\u00e9 tenue par les comptables publics comprend :<\/p>\n<ul>\n<li>Une <b>comptabilit\u00e9 g\u00e9n\u00e9rale<\/b> permettant la connaissance et le contr\u00f4le des op\u00e9rations budg\u00e9taires et des op\u00e9rations de tr\u00e9sorerie ainsi que la d\u00e9termination du r\u00e9sultat annuel ;<\/li>\n<li>Une comptabilit\u00e9 sp\u00e9ciale des mati\u00e8res, valeurs et titres;<\/li>\n<li>A terme, une <b>comptabilit\u00e9 analytique<\/b> permettant le calcul des prix de revient et des co\u00fbts de services.<\/li>\n<\/ul>\n<p>La nomenclature des comptes est \u00e9tablie conform\u00e9ment au principe de la comptabilit\u00e9 dite \u00ab \u00e0 partie double \u00bb et ce telle qu&rsquo;\u00e9dict\u00e9e par l\u2019article 5 du d\u00e9cret ex\u00e9cutif susvis\u00e9 qui stipule : <em>\u00ab La comptabilit\u00e9 g\u00e9n\u00e9rale est tenue selon la m\u00e9thode de la partie double \u00bb.<\/em>[\/vc_cta][\/vc_column][\/vc_row][vc_row][vc_column][vc_text_separator title=\u00a0\u00bbPremiere partie\u00a0\u00bb title_align=\u00a0\u00bbseparator_align_left\u00a0\u00bb][vc_column_text]<\/p>\n<h2>CADRE CONCEPTUEL \u2013REGLES D&rsquo;EVALUATION ET ETATS FINANCIERS<\/h2>\n<div class=\"article\">\n<p>TITRE I &#8211; CADRE CONCEPTUEL<\/p>\n<p>Les \u00e9tats financiers sont un ensemble complet de documents comptables et financiers permettant de donner une image fid\u00e8le de la situation financi\u00e8re, de la performance et de la tr\u00e9sorerie de l\u2019\u00e9tablissement hospitalier \u00e0 la fin de l\u2019exercice. Ils comprennent :<\/p>\n<ul>\n<li>un <b>bilan<\/b><\/li>\n<li>un <b>compte de r\u00e9sultat<\/b><\/li>\n<li>une <b>annexe<\/b> reprenant les engagements hors bilan et autres informations n\u00e9cessaires \u00e0 la compr\u00e9hension des op\u00e9rations figurant dans les \u00e9tats financiers.<\/li>\n<\/ul>\n<ul>\n<li><a href=\"http:\/\/ipresences.com\/plancomptablet1.php#ch1\"><strong>Chapitre1: Champs d\u2019application et d\u00e9finition<\/strong><\/a><\/li>\n<li><a href=\"http:\/\/ipresences.com\/plancomptablet1.php#ch2\"><strong>Chapitre2: Principes et conventions comptables<\/strong><\/a><\/li>\n<li><a href=\"http:\/\/ipresences.com\/plancomptablet1.php#ch3\"><strong>Chapitre3: D\u00e9finition des actifs, des passifs, des capitaux propres, des produits et des charges<\/strong><\/a><\/li>\n<\/ul>\n<p>TITRE II &#8211; ORGANISATION DE LA COMPTABILITE<\/p>\n<ul>\n<li><a href=\"http:\/\/ipresences.com\/plancomptablet2.php\"><strong>Chapitre1: Organisation de la comptabilit\u00e9<\/strong><\/a><\/li>\n<\/ul>\n<p>TITRE III &#8211; REGLES D\u2019EVALUATION ET DE COMPTABILISATION DES ACTIFS, DES PASSIFS, DES CHARGES ET DES PRODUITS<\/p>\n<ul>\n<li><a href=\"http:\/\/ipresences.com\/plancomptablet3.php#ch1\"><strong>Chapitre1: Principes g\u00e9n\u00e9raux<\/strong><\/a><\/li>\n<li><a href=\"http:\/\/ipresences.com\/plancomptablet3.php#ch2\"><strong>Chapitre2: R\u00e8gles sp\u00e9cifiques d\u2019\u00e9valuation et de comptabilisation<\/strong><\/a><\/li>\n<li><a href=\"http:\/\/ipresences.com\/plancomptablet3.php#ch3\"><strong>Chapitre3: Modalit\u00e9s particuli\u00e8res d\u2019\u00e9valuation et de comptabilisation<\/strong><\/a><\/li>\n<\/ul>\n<p>TITRE IV &#8211; PR\u00c8SENTATION DES \u00c8TATS FINANCIERS<\/p>\n<ul>\n<li><a href=\"http:\/\/ipresences.com\/plancomptablet4.php#ch1\"><strong>Chapitre1: D\u00e9finition des \u00e9tats financiers<\/strong><\/a><\/li>\n<li><a href=\"http:\/\/ipresences.com\/plancomptablet4.php#ch2\"><strong>Chapitre2: Le bilan<\/strong><\/a><\/li>\n<li><a href=\"http:\/\/ipresences.com\/plancomptablet4.php#ch5\"><strong>Chapitre3: Le compte de r\u00e9sultat<\/strong><\/a><\/li>\n<\/ul>\n<\/div>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_text_separator title=\u00a0\u00bbDeuxieme partie\u00a0\u00bb title_align=\u00a0\u00bbseparator_align_left\u00a0\u00bb][vc_column_text]<\/p>\n<h2 id=\"pos2\">NOMENCLATURE DES COMPTES<\/h2>\n<div class=\"article\">\n<p>TITRE I &#8211; CADRE COMPTABLE<\/p>\n<ul>\n<li><a href=\"http:\/\/ipresences.com\/plancomptablet5.php#ch1\"><strong>Classe1: Comptes de capitaux<\/strong><\/a><\/li>\n<li><a href=\"http:\/\/ipresences.com\/plancomptablet5.php#ch2\"><strong>Classe2: Comptes d&rsquo;immobilisations<\/strong><\/a><\/li>\n<li><a href=\"http:\/\/ipresences.com\/plancomptablet5.php#ch3\"><strong>Classe3: Comptes de stocks et encours<\/strong><\/a><\/li>\n<li><a href=\"http:\/\/ipresences.com\/plancomptablet5.php#ch4\"><strong>Classe4: Comptes de tiers<\/strong><\/a><\/li>\n<li><a href=\"http:\/\/ipresences.com\/plancomptablet5.php#ch5\"><strong>Classe5: Comptes financiers<\/strong><\/a><\/li>\n<li><a href=\"http:\/\/ipresences.com\/plancomptablet5.php#ch6\"><strong>Classe6: Comptes de charges<\/strong><\/a><\/li>\n<li><a href=\"http:\/\/ipresences.com\/plancomptablet5.php#ch7\"><strong>Classe7: Comptes de produits<\/strong><\/a><\/li>\n<\/ul>\n<\/div>\n<p>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_cta h2=\u00a0\u00bb\u00a0\u00bb style=\u00a0\u00bboutline\u00a0\u00bb add_icon=\u00a0\u00bbright\u00a0\u00bb i_icon_fontawesome=\u00a0\u00bbfa fa-info-circle\u00a0\u00bb i_color=\u00a0\u00bbsky\u00a0\u00bb i_on_border=\u00a0\u00bbtrue\u00a0\u00bb]Conform\u00e9ment aux dispositions du d\u00e9cret ex\u00e9cutif n\u00b0 91-313 du 7 septembre 1991 fixant les proc\u00e9dures, les modalit\u00e9s et le contenu de la comptabilit\u00e9 des ordonnateurs et des comptables publics, la comptabilit\u00e9 tenue par les comptables publics comprend : Une comptabilit\u00e9 g\u00e9n\u00e9rale permettant la connaissance et le contr\u00f4le des &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/ipresences.com\/Blog\/documentation-3\/plan-comptable-des-hopitaux\"> <span class=\"screen-reader-text\">Plan comptable des hopitaux<\/span> Lire la suite\u00a0\u00bb<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":2925,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"plain-container","ast-global-header-display":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"class_list":["post-2948","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/ipresences.com\/Blog\/wp-json\/wp\/v2\/pages\/2948","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ipresences.com\/Blog\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/ipresences.com\/Blog\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/ipresences.com\/Blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ipresences.com\/Blog\/wp-json\/wp\/v2\/comments?post=2948"}],"version-history":[{"count":0,"href":"https:\/\/ipresences.com\/Blog\/wp-json\/wp\/v2\/pages\/2948\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/ipresences.com\/Blog\/wp-json\/wp\/v2\/pages\/2925"}],"wp:attachment":[{"href":"https:\/\/ipresences.com\/Blog\/wp-json\/wp\/v2\/media?parent=2948"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}