{"id":238034,"date":"2021-03-04T19:57:52","date_gmt":"2021-03-04T18:57:52","guid":{"rendered":"http:\/\/www.ideji.be\/asbl2021\/?p=238034"},"modified":"2025-11-24T11:16:44","modified_gmt":"2025-11-24T10:16:44","slug":"comprendre-le-fonctionnement-de-la-comptabilite-en-partie-double","status":"publish","type":"post","link":"https:\/\/www.ideji.be\/asbl2021\/2021\/03\/04\/comprendre-le-fonctionnement-de-la-comptabilite-en-partie-double\/","title":{"rendered":"Comprendre le fonctionnement de la comptabilit\u00e9 en partie double"},"content":{"rendered":"<p>[et_pb_section fb_built=\u00a0\u00bb1&Prime; _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb max_width=\u00a0\u00bb100vw\u00a0\u00bb custom_padding=\u00a0\u00bb0px|||||\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_margin=\u00a0\u00bb42px||||false|false\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_text_color=\u00a0\u00bb#035D6D\u00a0\u00bb custom_margin=\u00a0\u00bb||2em||false|false\u00a0\u00bb]<\/p>\n<h1 style=\"text-align: center;\"><span style=\"font-weight: 400;\">Comprendre le fonctionnement de la comptabilit\u00e9 en partie double<\/span><\/h1>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Une comptabilit\u00e9 au service de votre ASBL<\/span><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=\u00a0\u00bb2_3,1_3&Prime; _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb100%\u00a0\u00bb max_width=\u00a0\u00bb100%\u00a0\u00bb custom_padding=\u00a0\u00bb0px|||||\u00a0\u00bb][et_pb_column type=\u00a0\u00bb2_3&Prime; _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb text_font=\u00a0\u00bbRoboto|300|||||||\u00a0\u00bb text_font_size=\u00a0\u00bb19px\u00a0\u00bb custom_padding=\u00a0\u00bb||0px|||\u00a0\u00bb]La gestion financi\u00e8re est une des facettes de la gestion d\u2019une association qui peut vous aider \u00e0 piloter votre projet associatif. Cette journ\u00e9e de formation sp\u00e9cifique \u00e0 la comptabilit\u00e9 en partie double a pour objectif de pr\u00e9ciser :<\/p>\n<ul>\n<li>les diff\u00e9rences entre la fonction comptable et la fonction gestion financi\u00e8re au sein d\u2019une ASBL<\/li>\n<li>le cadre et le fonctionnement de la comptabilit\u00e9 en partie double, ses apports, ses limites.<\/li>\n<\/ul>\n<p>[\/et_pb_text][et_pb_tabs _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][et_pb_tab title=\u00a0\u00bbProgramme\u00a0\u00bb _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb]<\/p>\n<ul>\n<li><span style=\"font-weight: 400;\"> Processus comptable : du plan comptable au bilan et compte de r\u00e9sultats\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Enjeux du contr\u00f4le interne et contr\u00f4le externe\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Les comptes annuels au format BNB\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Comment pouvoir se construire un avis sur base de la pr\u00e9sentation des comptes annuels : Approche rentabilit\u00e9, solvabilit\u00e9, liquidit\u00e9 ?\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Exercices pratiques<\/span><\/li>\n<\/ul>\n<p>[\/et_pb_tab][et_pb_tab title=\u00a0\u00bbPr\u00e9requis\u00a0\u00bb _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb]<span style=\"font-weight: 400;\">Cette formation en dynamique budg\u00e9taire implique n\u00e9cessairement la compr\u00e9hension et la ma\u00eetrise des informations comptables et financi\u00e8res d&rsquo;une comptabilit\u00e9 en partie double (bilan et compte de r\u00e9sultats).<\/span>[\/et_pb_tab][\/et_pb_tabs][et_pb_button button_url=\u00a0\u00bbhttps:\/\/www.ideji.be\/asbl2021\/sinscrire-a-une-formation\/\u00a0\u00bb url_new_window=\u00a0\u00bbon\u00a0\u00bb button_text=\u00a0\u00bbS&rsquo;inscrire\u00a0\u00bb button_alignment=\u00a0\u00bbcenter\u00a0\u00bb _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_button=\u00a0\u00bbon\u00a0\u00bb button_text_size=\u00a0\u00bb30px\u00a0\u00bb button_text_color=\u00a0\u00bb#035D6D\u00a0\u00bb button_bg_color=\u00a0\u00bbRGBA(0,0,0,0)\u00a0\u00bb button_border_width=\u00a0\u00bb1px\u00a0\u00bb button_border_color=\u00a0\u00bb#035D6D\u00a0\u00bb button_icon=\u00a0\u00bb%%20%%\u00a0\u00bb][\/et_pb_button][\/et_pb_column][et_pb_column type=\u00a0\u00bb1_3&Prime; _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][dsm_text_divider header=\u00a0\u00bbInfos pratiques\u00a0\u00bb color=\u00a0\u00bb#035D6D\u00a0\u00bb _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][\/dsm_text_divider][et_pb_blurb title=\u00a0\u00bbQuand ? \u00a0\u00bb use_icon=\u00a0\u00bbon\u00a0\u00bb font_icon=\u00a0\u00bb%%130%%\u00a0\u00bb icon_color=\u00a0\u00bb#035D6D\u00a0\u00bb icon_placement=\u00a0\u00bbleft\u00a0\u00bb _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_margin=\u00a0\u00bb||-2px|||\u00a0\u00bb]<\/p>\n<ul>\n<li>Une journ\u00e9e :\n<ul>\n<li>23 juin 2026<\/li>\n<li>30 novembre 2026<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>[\/et_pb_blurb][et_pb_blurb title=\u00a0\u00bbHeure\u00a0\u00bb use_icon=\u00a0\u00bbon\u00a0\u00bb font_icon=\u00a0\u00bb%%167%%\u00a0\u00bb icon_color=\u00a0\u00bb#035D6D\u00a0\u00bb icon_placement=\u00a0\u00bbleft\u00a0\u00bb _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb]de 9h30 \u00e0 16h00[\/et_pb_blurb][et_pb_blurb title=\u00a0\u00bbPrix\u00a0\u00bb use_icon=\u00a0\u00bbon\u00a0\u00bb font_icon=\u00a0\u00bb%%155%%\u00a0\u00bb icon_color=\u00a0\u00bb#035D6D\u00a0\u00bb icon_placement=\u00a0\u00bbleft\u00a0\u00bb _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb]PAF : 125\u20ac. Tarif r\u00e9duit* : 115\u20ac[\/et_pb_blurb][et_pb_blurb title=\u00a0\u00bbLieu\u00a0\u00bb use_icon=\u00a0\u00bbon\u00a0\u00bb font_icon=\u00a0\u00bb%%122%%\u00a0\u00bb icon_color=\u00a0\u00bb#035D6D\u00a0\u00bb icon_placement=\u00a0\u00bbleft\u00a0\u00bb _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_css_blurb_title=\u00a0\u00bbmargin-top:7px;\u00a0\u00bb][\/et_pb_blurb][dsm_embed_google_map address=\u00a0\u00bbIdeji ASBL\u00a0\u00bb zoom=\u00a0\u00bb14&Prime; _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb google_api_key=\u00a0\u00bbAIzaSyAz3pCbeMvMv44nngGYdTcvhGvX3IefDIY\u00a0\u00bb][\/dsm_embed_google_map][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||true|false\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb]* Une r\u00e9duction de 10\u20ac est appliqu\u00e9e, sur demande, pour les chercheurs d\u2019emploi (moyennant une attestation d\u2019Actiris) et pour les \u00e9tudiants. Cette r\u00e9duction est \u00e9galement applicable pour la seconde inscription d\u2019une personne d\u2019une m\u00eame ASBL pour la m\u00eame formation. [\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[et_pb_section fb_built=\u00a0\u00bb1&Prime; _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb max_width=\u00a0\u00bb100vw\u00a0\u00bb custom_padding=\u00a0\u00bb0px|||||\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_margin=\u00a0\u00bb42px||||false|false\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_text_color=\u00a0\u00bb#035D6D\u00a0\u00bb custom_margin=\u00a0\u00bb||2em||false|false\u00a0\u00bb] Comprendre le fonctionnement de la comptabilit\u00e9 en partie double Une comptabilit\u00e9 au service de votre ASBL [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=\u00a0\u00bb2_3,1_3&Prime; _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb100%\u00a0\u00bb max_width=\u00a0\u00bb100%\u00a0\u00bb custom_padding=\u00a0\u00bb0px|||||\u00a0\u00bb][et_pb_column type=\u00a0\u00bb2_3&Prime; _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb text_font=\u00a0\u00bbRoboto|300|||||||\u00a0\u00bb text_font_size=\u00a0\u00bb19px\u00a0\u00bb custom_padding=\u00a0\u00bb||0px|||\u00a0\u00bb]La gestion financi\u00e8re est une des facettes de la [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"1080","footnotes":""},"categories":[21],"tags":[],"class_list":["post-238034","post","type-post","status-publish","format-standard","hentry","category-comptabilite"],"_links":{"self":[{"href":"https:\/\/www.ideji.be\/asbl2021\/wp-json\/wp\/v2\/posts\/238034","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ideji.be\/asbl2021\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ideji.be\/asbl2021\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ideji.be\/asbl2021\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ideji.be\/asbl2021\/wp-json\/wp\/v2\/comments?post=238034"}],"version-history":[{"count":24,"href":"https:\/\/www.ideji.be\/asbl2021\/wp-json\/wp\/v2\/posts\/238034\/revisions"}],"predecessor-version":[{"id":240649,"href":"https:\/\/www.ideji.be\/asbl2021\/wp-json\/wp\/v2\/posts\/238034\/revisions\/240649"}],"wp:attachment":[{"href":"https:\/\/www.ideji.be\/asbl2021\/wp-json\/wp\/v2\/media?parent=238034"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ideji.be\/asbl2021\/wp-json\/wp\/v2\/categories?post=238034"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ideji.be\/asbl2021\/wp-json\/wp\/v2\/tags?post=238034"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}