{"id":160065,"date":"2020-12-09T15:15:45","date_gmt":"2020-12-09T15:15:45","guid":{"rendered":"https:\/\/www.kafinea.com\/docs\/applications\/gestion-financiere\/les-etats-financiers\/"},"modified":"2026-04-23T01:53:02","modified_gmt":"2026-04-22T23:53:02","password":"","slug":"les-etats-financiers","status":"publish","type":"docs","link":"https:\/\/www.kafinea.com\/fr\/documentation\/comptabilite\/les-etats-financiers\/","title":{"rendered":"Les \u00e9tats financiers"},"content":{"rendered":"<blockquote class=\"bq-exemple\">\n<p>\ud83d\udccd <strong>O\u00f9 trouver ce module ?<\/strong><br \/><em>Menu principal &gt; Finances &gt; Comptabilit\u00e9<\/em><\/p>\n<\/blockquote>\n<p>La norme comptable g\u00e9n\u00e9rale d\u00e9finit les \u00e9tats financiers comme \u00e9tant \u00abune repr\u00e9sentation financi\u00e8re structur\u00e9e des \u00e9v\u00e9nements affectant une entreprise et des transactions r\u00e9alis\u00e9es par elle\u00bb.<br \/>\nL&rsquo;objectif des \u00e9tats financiers est de fournir une information sur la situation financi\u00e8re, la performance et les flux de tr\u00e9sorerie d&rsquo;une entreprise, information utile \u00e0 une gamme vari\u00e9e d&rsquo;utilisateurs pour la prise de d\u00e9cisions \u00e9conomiques.<\/p>\n<p>Ces informations peuvent concerner l&rsquo;\u00e9tat de sa structure financi\u00e8re, la composition de son patrimoine, l&rsquo;\u00e9valuation des ses performances et la mesure de sa rentabilit\u00e9. Ils permettent d\u2019informer pr\u00e9cis\u00e9ment les dirigeants de l\u2019entreprise mais aussi ses partenaires\u00a0et des tierces parties.<\/p>\n<p>Les \u00e9tats financiers synth\u00e9tisent de fa\u00e7on claire et structur\u00e9e les \u00e9v\u00e8nements qui ont affect\u00e9 une entreprise tout au long de son existence ainsi que les transactions qu&rsquo;elle a r\u00e9alis\u00e9 avec des tiers.  Ces outils permettent de<\/p>\n<ul>\n<li>\n<p>Mener des analyses pr\u00e9cises notamment dans le cadre d&rsquo;op\u00e9rations de reprise d&rsquo;entreprise, d&rsquo;\u00e9valuation de soci\u00e9t\u00e9s, de fusion, scission ou apport d&rsquo;actifs<\/p>\n<\/li>\n<li>\n<p>Effectuer des comparaisons dans le temps (d&rsquo;une ann\u00e9e sur l&rsquo;autre)<\/p>\n<\/li>\n<li>\n<p>R\u00e9aliser des comparaison dans l&rsquo;espace (avec une entreprise concurrente du m\u00eame secteur)<\/p>\n<\/li>\n<li>\n<p>Prendre des d\u00e9cisions \u00e9conomiques<\/p>\n<\/li>\n<\/ul>\n<h4>Et dans KAFINEA ?<\/h4>\n<p>Les diff\u00e9rents \u00e9tats financiers indispensables sont propos\u00e9s via le chemin suivant : *** Finances &gt; Comptabilit\u00e9** *onglet <em><strong>Etats financiers<\/strong><\/em>:<\/p>\n<ul>\n<li>\n<p>Balance<\/p>\n<\/li>\n<li>\n<p>Grand Livre<\/p>\n<\/li>\n<li>\n<p>Compte de R\u00e9sultat r\u00e9gime simplifi\u00e9<\/p>\n<\/li>\n<li>\n<p>Compte de R\u00e9sultat<\/p>\n<\/li>\n<li>\n<p>Bilan<\/p>\n<\/li>\n<li>\n<p>Bilan Simplifi\u00e9<\/p>\n<\/li>\n<li>\n<p>Annexes (A venir)<\/p>\n<\/li>\n<\/ul>\n<p>La Balance et le Grand Livre permettent de naviguer vers les documents (facture, paiement, saisie manuelle) qui les composent.<\/p>\n<p>Dans le cas des Comptes de R\u00e9sultats et des Bilans, il est possible de zommer depuis les montants indiqu\u00e9s vers leur d\u00e9composition et acc\u00e9der au d\u00e9tail du ou des comptes comptables concern\u00e9s. Les ajustements effectu\u00e9s si n\u00e9cessaires sont alors automatiquement rapport\u00e9s dans les \u00e9tats comptables. Un simple rafraichissement d&rsquo;\u00e9cran permet de visualiser les nouveaux montants ajust\u00e9s.<\/p>\n<hr \/>\n<h2>R\u00e9f\u00e9rences associ\u00e9es \ud83d\udd17<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.kafinea.com\/documentation\/comptabilite\/la-comptabilite\/\">La comptabilit\u00e9<\/a><\/li>\n<li><a href=\"https:\/\/www.kafinea.com\/documentation\/exercices-comptables\/les-exercices-comptables\/\">Les exercices comptables<\/a><\/li>\n<li><a href=\"https:\/\/www.kafinea.com\/documentation\/comptabilite\/les-outils-pour-verifier-sa-comptabilite\/\">Les outils pour v\u00e9rifier sa comptabilit\u00e9<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\ud83d\udccd O\u00f9 trouver ce module ?Menu principal &gt; Finances &gt; Comptabilit\u00e9 La norme comptable g\u00e9n\u00e9rale d\u00e9finit les \u00e9tats financiers comme \u00e9tant \u00abune repr\u00e9sentation financi\u00e8re structur\u00e9e des \u00e9v\u00e9nements affectant une entreprise et des transactions r\u00e9alis\u00e9es par elle\u00bb. L&rsquo;objectif des \u00e9tats financiers est de fournir une information sur la situation financi\u00e8re, la performance et les flux de&#8230;<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_uag_custom_page_level_css":"","_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"doc_category":[167],"doc_tag":[],"class_list":["post-160065","docs","type-docs","status-publish","hentry","doc_category-comptabilite"],"year_month":"2026-06","word_count":371,"total_views":0,"reactions":{"happy":0,"normal":0,"sad":0},"author_info":{"name":"David Valminos","author_nicename":"david","author_url":"https:\/\/www.kafinea.com\/fr\/author\/david\/"},"doc_category_info":[{"term_name":"Comptabilit\u00e9","term_url":"https:\/\/www.kafinea.com\/fr\/documentation\/comptabilite\/"}],"doc_tag_info":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Documentation - Les \u00e9tats financiers &#8226; Kafinea<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.kafinea.com\/fr\/documentation\/comptabilite\/les-etats-financiers\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Documentation - Les \u00e9tats financiers &#8226; Kafinea\" \/>\n<meta property=\"og:description\" content=\"\ud83d\udccd O\u00f9 trouver ce module ?Menu principal &gt; Finances &gt; Comptabilit\u00e9 La norme comptable g\u00e9n\u00e9rale d\u00e9finit les \u00e9tats financiers comme \u00e9tant \u00abune repr\u00e9sentation financi\u00e8re structur\u00e9e des \u00e9v\u00e9nements affectant une entreprise et des transactions r\u00e9alis\u00e9es par elle\u00bb. 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