{"id":521,"date":"2011-05-29T15:00:37","date_gmt":"2011-05-29T13:00:37","guid":{"rendered":"http:\/\/blog.startups.ch\/fr\/?p=521"},"modified":"2022-09-28T13:09:35","modified_gmt":"2022-09-28T11:09:35","slug":"cloture-raison-individuelle","status":"publish","type":"post","link":"https:\/\/blog.startups.ch\/fr\/2011\/05\/29\/cloture-raison-individuelle\/","title":{"rendered":"Cl\u00f4ture des comptes d\u2019une raison individuelle"},"content":{"rendered":"<p><a href=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2011\/12\/Fotolia_Buchhaltung_zugeschnitten.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-1433\" src=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2011\/12\/Fotolia_Buchhaltung_zugeschnitten.jpg?resize=688%2C264\" alt=\"cl\u00f4ture\" width=\"688\" height=\"264\" srcset=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2011\/12\/Fotolia_Buchhaltung_zugeschnitten.jpg?w=688&amp;ssl=1 688w, https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2011\/12\/Fotolia_Buchhaltung_zugeschnitten.jpg?resize=300%2C115&amp;ssl=1 300w\" sizes=\"(max-width: 688px) 100vw, 688px\" data-recalc-dims=\"1\" \/><\/a><\/p>\n<p>Une raison individuelle ne peut exister qu\u2019\u00e0 travers une personne physique, le propri\u00e9taire. Ainsi, lors d\u2019une cl\u00f4ture, les relations de fortune avec des personnes tierces ne doivent pas \u00eatre prises en compte. \u00c0 la fin de la p\u00e9riode, les \u00e9critures comptables suivantes sont n\u00e9cessaires\u00a0:<\/p>\n<ul>\n<li>Compte de pertes et profits \/ capital propre<\/li>\n<li>Priv\u00e9 \/capital propre<\/li>\n<\/ul>\n<p>Avec l\u2019\u00e9criture compte de pertes et profits \/ capital propre, vous transf\u00e9rez le gain du compte de pertes et profits dans le bilan (sous\u00a0: capitaux propres). Avec la deuxi\u00e8me \u00e9criture, la valeur finale du compte priv\u00e9 sera transmise dans le capital propre. Si le compte priv\u00e9 a un exc\u00e9dent, l\u2019\u00e9criture est invers\u00e9e. Le compte priv\u00e9 doit \u00eatre ensuite nul et ne doit pas appara\u00eetre dans le bilan de cl\u00f4ture.<\/p>\n<p><a class=\"postButton\" href=\"https:\/\/www.startups.ch\/fr\/services\/creation-entreprise\" target=\"_blank\" rel=\"noopener noreferrer\">\u00bb Se lancer, cr\u00e9er son entreprise<\/a>\u00a0<a class=\"postButton\" href=\"https:\/\/www.startups.ch\/fr\/prix\" target=\"_blank\" rel=\"noopener noreferrer\">\u00bb Nos services<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une raison individuelle ne peut exister qu\u2019\u00e0 travers une personne physique, le propri\u00e9taire. Ainsi, lors d\u2019une cl\u00f4ture, les relations de fortune avec des personnes tierces ne doivent pas \u00eatre prises en compte. \u00c0 la fin de la p\u00e9riode, les \u00e9critures comptables suivantes sont n\u00e9cessaires\u00a0: Compte de pertes et profits \/ capital propre Priv\u00e9 \/capital propre [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[10,6,1,5],"tags":[186,408,405],"jetpack_publicize_connections":[],"aioseo_notices":[],"views":6223,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p7y0qY-8p","_links":{"self":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/521"}],"collection":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/comments?post=521"}],"version-history":[{"count":12,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/521\/revisions"}],"predecessor-version":[{"id":10840,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/521\/revisions\/10840"}],"wp:attachment":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/media?parent=521"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/categories?post=521"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/tags?post=521"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}