{"id":433251,"date":"2023-11-28T05:29:43","date_gmt":"2023-11-28T04:29:43","guid":{"rendered":"https:\/\/www.kafinea.com\/?post_type=docs&#038;p=433251"},"modified":"2026-04-23T01:52:42","modified_gmt":"2026-04-22T23:52:42","password":"","slug":"les-exercices-comptables","status":"publish","type":"docs","link":"https:\/\/www.kafinea.com\/fr\/documentation\/exercices-comptables\/les-exercices-comptables\/","title":{"rendered":"Les exercices comptables"},"content":{"rendered":"<blockquote class=\"bq-exemple\">\n<p>\ud83d\udccd <strong>O\u00f9 trouver ce module ?<\/strong><br \/><em>Menu principal &gt; Finances &gt; Exercices comptables<\/em><\/p>\n<\/blockquote>\n<hr \/>\n<h2>Introduction<\/h2>\n<p>Le module <strong>Exercices comptables<\/strong> permet de d\u00e9finir les p\u00e9riodes comptables de votre entreprise. Chaque exercice d\u00e9limite une p\u00e9riode (g\u00e9n\u00e9ralement 12 mois) pendant laquelle les \u00e9critures comptables sont enregistr\u00e9es. Il est accessible via <em><strong>Finances &gt; Exercices comptables<\/strong><\/em>.<\/p>\n<p>L&rsquo;exercice comptable est un \u00e9l\u00e9ment fondamental de la comptabilit\u00e9 : il d\u00e9termine la p\u00e9riode sur laquelle les \u00e9tats financiers sont \u00e9tablis et conditionne la g\u00e9n\u00e9ration des \u00e9critures comptables.<\/p>\n<hr \/>\n<h2>1. Cr\u00e9er un exercice comptable<\/h2>\n<p>Cliquez sur <em><strong>Ajouter un exercice<\/strong><\/em> depuis la liste du module.<\/p>\n<p><strong>Informations \u00e0 renseigner :<\/strong><\/p>\n<ul>\n<li><strong>Nom<\/strong> : le libell\u00e9 de l&rsquo;exercice (ex. : \u00ab Exercice 2025 \u00bb)<\/li>\n<li><strong>Date de d\u00e9but<\/strong> : le premier jour de l&rsquo;exercice<\/li>\n<li><strong>Date de fin<\/strong> : le dernier jour de l&rsquo;exercice<\/li>\n<li><strong>Statut<\/strong> : l&rsquo;\u00e9tat de l&rsquo;exercice (actif ou cl\u00f4tur\u00e9)<\/li>\n<li><strong>Taux de change pour la comptabilit\u00e9<\/strong> : le type de taux de change utilis\u00e9 pour les \u00e9critures en devise \u00e9trang\u00e8re<\/li>\n<li><strong>Taux de change pour la valorisation du stock<\/strong> : le taux utilis\u00e9 pour valoriser les stocks en fin d&rsquo;exercice<\/li>\n<\/ul>\n<blockquote class=\"bq-important\">\n<p><strong>Important :<\/strong> Un seul exercice comptable peut \u00eatre actif \u00e0 la fois. Assurez-vous de cl\u00f4turer l&rsquo;exercice pr\u00e9c\u00e9dent avant d&rsquo;activer le suivant.<\/p>\n<\/blockquote>\n<hr \/>\n<h2>2. Cycle de vie d&rsquo;un exercice<\/h2>\n<div style=\"overflow-x:auto\">\n<table>\n<thead>\n<tr>\n<th>Statut<\/th>\n<th>Description<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Actif<\/strong><\/td>\n<td>L&rsquo;exercice en cours. Les \u00e9critures comptables sont enregistr\u00e9es dans cet exercice<\/td>\n<\/tr>\n<tr>\n<td><strong>Cl\u00f4tur\u00e9<\/strong><\/td>\n<td>L&rsquo;exercice est termin\u00e9. Aucune nouvelle \u00e9criture ne peut y \u00eatre ajout\u00e9e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<blockquote class=\"bq-important\">\n<p><strong>Important :<\/strong> Si vous enregistrez un document dont la date correspond \u00e0 un exercice cl\u00f4tur\u00e9 ou inexistant, Kafinea vous avertit qu&rsquo;aucune \u00e9criture comptable ne sera g\u00e9n\u00e9r\u00e9e. Vous pouvez choisir de poursuivre ou d&rsquo;annuler l&rsquo;enregistrement.<\/p>\n<\/blockquote>\n<hr \/>\n<h2>3. Comptabilit\u00e9 de tr\u00e9sorerie<\/h2>\n<p>Chaque exercice dispose d&rsquo;une option <em><strong>Comptabilit\u00e9 de tr\u00e9sorerie<\/strong><\/em> qui permet de basculer entre deux modes comptables :<\/p>\n<ul>\n<li><strong>Comptabilit\u00e9 d&rsquo;engagement<\/strong> (par d\u00e9faut) : les \u00e9critures sont enregistr\u00e9es \u00e0 la date du fait g\u00e9n\u00e9rateur (\u00e9mission de la facture)<\/li>\n<li><strong>Comptabilit\u00e9 de tr\u00e9sorerie<\/strong> : les \u00e9critures sont enregistr\u00e9es \u00e0 la date de l&rsquo;encaissement ou du d\u00e9caissement effectif<\/li>\n<\/ul>\n<p>Pour plus de d\u00e9tails, consultez la page <a href=\"https:\/\/www.kafinea.com\/documentation\/exercices-comptables\/la-comptabilite-de-tresorerie\/\">La comptabilit\u00e9 de tr\u00e9sorerie<\/a>.<\/p>\n<hr \/>\n<h2>4. Questions fr\u00e9quentes<\/h2>\n<p><strong>Mon exercice comptable doit-il obligatoirement correspondre \u00e0 l&rsquo;ann\u00e9e civile ?<\/strong><br \/>\nNon, un exercice peut commencer et se terminer \u00e0 n&rsquo;importe quelle date. Certaines entreprises ont des exercices d\u00e9cal\u00e9s (ex. : du 1er avril au 31 mars). La dur\u00e9e standard est de 12 mois, mais le premier exercice peut \u00eatre plus court ou plus long.<\/p>\n<p><strong>Que se passe-t-il si j&rsquo;oublie de cr\u00e9er un exercice ?<\/strong><br \/>\nLes documents seront enregistr\u00e9s normalement, mais aucune \u00e9criture comptable ne sera g\u00e9n\u00e9r\u00e9e pour les dates non couvertes par un exercice actif. Kafinea affiche un avertissement dans ce cas.<\/p>\n<p><strong>Puis-je rouvrir un exercice cl\u00f4tur\u00e9 ?<\/strong><br \/>\nTechniquement, le statut peut \u00eatre modifi\u00e9. Cependant, la r\u00e9ouverture d&rsquo;un exercice cl\u00f4tur\u00e9 doit rester exceptionnelle et \u00eatre r\u00e9alis\u00e9e avec pr\u00e9caution, car elle peut impacter les \u00e9tats financiers d\u00e9j\u00e0 produits.<\/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\/la-comptabilite-de-tresorerie\/\">La comptabilit\u00e9 de tr\u00e9sorerie<\/a><\/li>\n<li><a href=\"https:\/\/www.kafinea.com\/documentation\/comptabilite\/les-etats-financiers\/\">Les \u00e9tats financiers<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\ud83d\udccd O\u00f9 trouver ce module ?Menu principal &gt; Finances &gt; Exercices comptables Introduction Le module Exercices comptables permet de d\u00e9finir les p\u00e9riodes comptables de votre entreprise. Chaque exercice d\u00e9limite une p\u00e9riode (g\u00e9n\u00e9ralement 12 mois) pendant laquelle les \u00e9critures comptables sont enregistr\u00e9es. Il est accessible via Finances &gt; Exercices comptables. L&rsquo;exercice comptable est un \u00e9l\u00e9ment fondamental&#8230;<\/p>\n","protected":false},"author":17,"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":[180],"doc_tag":[],"class_list":["post-433251","docs","type-docs","status-publish","hentry","doc_category-exercices-comptables"],"year_month":"2026-06","word_count":492,"total_views":0,"reactions":{"happy":0,"normal":0,"sad":0},"author_info":{"name":"Kenny Legros","author_nicename":"kenny-legros","author_url":"https:\/\/www.kafinea.com\/fr\/author\/kenny-legros\/"},"doc_category_info":[{"term_name":"Exercices comptables","term_url":"https:\/\/www.kafinea.com\/fr\/documentation\/exercices-comptables\/"}],"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 exercices comptables &#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\/exercices-comptables\/les-exercices-comptables\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Documentation - Les exercices comptables &#8226; Kafinea\" \/>\n<meta property=\"og:description\" content=\"\ud83d\udccd O\u00f9 trouver ce module ?Menu principal &gt; Finances &gt; Exercices comptables Introduction Le module Exercices comptables permet de d\u00e9finir les p\u00e9riodes comptables de votre entreprise. Chaque exercice d\u00e9limite une p\u00e9riode (g\u00e9n\u00e9ralement 12 mois) pendant laquelle les \u00e9critures comptables sont enregistr\u00e9es. Il est accessible via Finances &gt; Exercices comptables. L&rsquo;exercice comptable est un \u00e9l\u00e9ment fondamental...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.kafinea.com\/fr\/documentation\/exercices-comptables\/les-exercices-comptables\/\" \/>\n<meta property=\"og:site_name\" content=\"Kafinea\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-22T23:52:42+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.kafinea.com\\\/fr\\\/documentation\\\/exercices-comptables\\\/les-exercices-comptables\\\/\",\"url\":\"https:\\\/\\\/www.kafinea.com\\\/fr\\\/documentation\\\/exercices-comptables\\\/les-exercices-comptables\\\/\",\"name\":\"Documentation - Les exercices comptables &#8226; Kafinea\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.kafinea.com\\\/fr\\\/#website\"},\"datePublished\":\"2023-11-28T04:29:43+00:00\",\"dateModified\":\"2026-04-22T23:52:42+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.kafinea.com\\\/fr\\\/documentation\\\/exercices-comptables\\\/les-exercices-comptables\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.kafinea.com\\\/fr\\\/documentation\\\/exercices-comptables\\\/les-exercices-comptables\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.kafinea.com\\\/fr\\\/documentation\\\/exercices-comptables\\\/les-exercices-comptables\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\\\/\\\/www.kafinea.com\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Documentation\",\"item\":\"https:\\\/\\\/www.kafinea.com\\\/fr\\\/documentation\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Les exercices comptables\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.kafinea.com\\\/fr\\\/#website\",\"url\":\"https:\\\/\\\/www.kafinea.com\\\/fr\\\/\",\"name\":\"Kafinea\",\"description\":\"Une solution unique pour toutes vos ambitions\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.kafinea.com\\\/fr\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.kafinea.com\\\/fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.kafinea.com\\\/fr\\\/#organization\",\"name\":\"Kafinea\",\"url\":\"https:\\\/\\\/www.kafinea.com\\\/fr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/www.kafinea.com\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.kafinea.com\\\/wp-content\\\/uploads\\\/2024\\\/10\\\/Logo-Kafinea-SVG-orange-bleu.svg\",\"contentUrl\":\"https:\\\/\\\/www.kafinea.com\\\/wp-content\\\/uploads\\\/2024\\\/10\\\/Logo-Kafinea-SVG-orange-bleu.svg\",\"width\":296.31,\"height\":66.48,\"caption\":\"Kafinea\"},\"image\":{\"@id\":\"https:\\\/\\\/www.kafinea.com\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/company\\\/kafinea\\\/\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Documentation - Les exercices comptables &#8226; Kafinea","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.kafinea.com\/fr\/documentation\/exercices-comptables\/les-exercices-comptables\/","og_locale":"fr_FR","og_type":"article","og_title":"Documentation - Les exercices comptables &#8226; Kafinea","og_description":"\ud83d\udccd O\u00f9 trouver ce module ?Menu principal &gt; Finances &gt; Exercices comptables Introduction Le module Exercices comptables permet de d\u00e9finir les p\u00e9riodes comptables de votre entreprise. Chaque exercice d\u00e9limite une p\u00e9riode (g\u00e9n\u00e9ralement 12 mois) pendant laquelle les \u00e9critures comptables sont enregistr\u00e9es. Il est accessible via Finances &gt; Exercices comptables. L&rsquo;exercice comptable est un \u00e9l\u00e9ment fondamental...","og_url":"https:\/\/www.kafinea.com\/fr\/documentation\/exercices-comptables\/les-exercices-comptables\/","og_site_name":"Kafinea","article_modified_time":"2026-04-22T23:52:42+00:00","twitter_card":"summary_large_image","twitter_misc":{"Dur\u00e9e de lecture estim\u00e9e":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.kafinea.com\/fr\/documentation\/exercices-comptables\/les-exercices-comptables\/","url":"https:\/\/www.kafinea.com\/fr\/documentation\/exercices-comptables\/les-exercices-comptables\/","name":"Documentation - Les exercices comptables &#8226; Kafinea","isPartOf":{"@id":"https:\/\/www.kafinea.com\/fr\/#website"},"datePublished":"2023-11-28T04:29:43+00:00","dateModified":"2026-04-22T23:52:42+00:00","breadcrumb":{"@id":"https:\/\/www.kafinea.com\/fr\/documentation\/exercices-comptables\/les-exercices-comptables\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.kafinea.com\/fr\/documentation\/exercices-comptables\/les-exercices-comptables\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.kafinea.com\/fr\/documentation\/exercices-comptables\/les-exercices-comptables\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.kafinea.com\/fr\/"},{"@type":"ListItem","position":2,"name":"Documentation","item":"https:\/\/www.kafinea.com\/fr\/documentation\/"},{"@type":"ListItem","position":3,"name":"Les exercices comptables"}]},{"@type":"WebSite","@id":"https:\/\/www.kafinea.com\/fr\/#website","url":"https:\/\/www.kafinea.com\/fr\/","name":"Kafinea","description":"Une solution unique pour toutes vos ambitions","publisher":{"@id":"https:\/\/www.kafinea.com\/fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.kafinea.com\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/www.kafinea.com\/fr\/#organization","name":"Kafinea","url":"https:\/\/www.kafinea.com\/fr\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.kafinea.com\/fr\/#\/schema\/logo\/image\/","url":"https:\/\/www.kafinea.com\/wp-content\/uploads\/2024\/10\/Logo-Kafinea-SVG-orange-bleu.svg","contentUrl":"https:\/\/www.kafinea.com\/wp-content\/uploads\/2024\/10\/Logo-Kafinea-SVG-orange-bleu.svg","width":296.31,"height":66.48,"caption":"Kafinea"},"image":{"@id":"https:\/\/www.kafinea.com\/fr\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.linkedin.com\/company\/kafinea\/"]}]}},"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false},"uagb_author_info":{"display_name":"Kenny Legros","author_link":"https:\/\/www.kafinea.com\/fr\/author\/kenny-legros\/"},"uagb_comment_info":0,"uagb_excerpt":"\ud83d\udccd O\u00f9 trouver ce module ?Menu principal &gt; Finances &gt; Exercices comptables Introduction Le module Exercices comptables permet de d\u00e9finir les p\u00e9riodes comptables de votre entreprise. Chaque exercice d\u00e9limite une p\u00e9riode (g\u00e9n\u00e9ralement 12 mois) pendant laquelle les \u00e9critures comptables sont enregistr\u00e9es. Il est accessible via Finances &gt; Exercices comptables. L&rsquo;exercice comptable est un \u00e9l\u00e9ment fondamental...","_links":{"self":[{"href":"https:\/\/www.kafinea.com\/fr\/wp-json\/wp\/v2\/docs\/433251","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.kafinea.com\/fr\/wp-json\/wp\/v2\/docs"}],"about":[{"href":"https:\/\/www.kafinea.com\/fr\/wp-json\/wp\/v2\/types\/docs"}],"author":[{"embeddable":true,"href":"https:\/\/www.kafinea.com\/fr\/wp-json\/wp\/v2\/users\/17"}],"replies":[{"embeddable":true,"href":"https:\/\/www.kafinea.com\/fr\/wp-json\/wp\/v2\/comments?post=433251"}],"version-history":[{"count":10,"href":"https:\/\/www.kafinea.com\/fr\/wp-json\/wp\/v2\/docs\/433251\/revisions"}],"predecessor-version":[{"id":442987,"href":"https:\/\/www.kafinea.com\/fr\/wp-json\/wp\/v2\/docs\/433251\/revisions\/442987"}],"wp:attachment":[{"href":"https:\/\/www.kafinea.com\/fr\/wp-json\/wp\/v2\/media?parent=433251"}],"wp:term":[{"taxonomy":"doc_category","embeddable":true,"href":"https:\/\/www.kafinea.com\/fr\/wp-json\/wp\/v2\/doc_category?post=433251"},{"taxonomy":"doc_tag","embeddable":true,"href":"https:\/\/www.kafinea.com\/fr\/wp-json\/wp\/v2\/doc_tag?post=433251"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}