{"id":1035,"date":"2026-09-08T08:07:49","date_gmt":"2026-09-08T08:07:49","guid":{"rendered":"https:\/\/maroczain.com\/scolaire.maroczain.com\/?page_id=1035"},"modified":"2026-09-08T08:07:49","modified_gmt":"2026-09-08T08:07:49","slug":"comptabilite-au-lycee","status":"publish","type":"page","link":"https:\/\/maroczain.com\/scolaire.maroczain.com\/comptabilite-au-lycee\/","title":{"rendered":"Comptabilit\u00e9 au Lyc\u00e9e"},"content":{"rendered":"\n\n
\n\n
\n
\n MAROC ZAIN ACADEMY \u2022 MZA LYC\u00c9E\n <\/div>\n\n
\n \ud83e\uddfe Comptabilit\u00e9 \u2014 Lyc\u00e9e\n <\/div>\n\n
\n Journal, comptes, bilan, charges, produits, TVA, amortissements, stocks,\n r\u00e9sultat et analyse comptable : un parcours progressif et pratique.\n <\/div>\n\n
\n \ud83d\udcd6 COURS<\/a>\n \u270f\ufe0f EXERCICES<\/a>\n \u2753 QCM<\/a>\n \ud83c\udf93 PR\u00c9PARATION BAC<\/a>\n <\/div>\n <\/div>\n\n
\n
OBJECTIFS<\/div>\n\n
\n Ce que l\u2019\u00e9l\u00e8ve va ma\u00eetriser\n <\/div>\n\n
\n
\ud83d\udcd8 Comprendre les comptes<\/div>\n
\ud83e\uddfe Enregistrer les op\u00e9rations<\/div>\n
\ud83d\udcca Construire un bilan<\/div>\n
\ud83d\udcb0 Calculer le r\u00e9sultat<\/div>\n
\ud83d\udd0e Analyser une situation comptable<\/div>\n
\ud83c\udf93 Pr\u00e9parer le Bac<\/div>\n <\/div>\n <\/div>\n\n
\n
PROGRAMME<\/div>\n\n
\n \ud83d\udcd6 20 modules de Comptabilit\u00e9\n <\/div>\n\n
\n\n
\n 01 \u2014 Introduction \u00e0 la comptabilit\u00e9<\/b>

\n R\u00f4le, objectifs et utilit\u00e9 de l\u2019information comptable.\n <\/div>\n\n
\n 02 \u2014 Patrimoine de l\u2019entreprise<\/b>

\n Biens, cr\u00e9ances, dettes et situation nette.\n <\/div>\n\n
\n 03 \u2014 Le bilan<\/b>

\n Actif, passif et \u00e9quilibre comptable.\n <\/div>\n\n
\n 04 \u2014 Les comptes<\/b>

\n D\u00e9bit, cr\u00e9dit, soldes et mouvements.\n <\/div>\n\n
\n 05 \u2014 Le journal<\/b>

\n Enregistrement chronologique des op\u00e9rations.\n <\/div>\n\n
\n 06 \u2014 Le grand livre<\/b>

\n Regroupement des op\u00e9rations par compte.\n <\/div>\n\n
\n 07 \u2014 La balance<\/b>

\n Contr\u00f4le des mouvements et des soldes.\n <\/div>\n\n
\n 08 \u2014 Achats<\/b>

\n Factures fournisseurs et comptabilisation.\n <\/div>\n\n
\n 09 \u2014 Ventes<\/b>

\n Factures clients, produits et cr\u00e9ances.\n <\/div>\n\n
\n 10 \u2014 TVA<\/b>

\n TVA factur\u00e9e, r\u00e9cup\u00e9rable et calcul du solde.\n <\/div>\n\n
\n 11 \u2014 Tr\u00e9sorerie<\/b>

\n Banque, caisse, encaissements et d\u00e9caissements.\n <\/div>\n\n
\n 12 \u2014 Charges<\/b>

\n Identification et classement des charges.\n <\/div>\n\n
\n 13 \u2014 Produits<\/b>

\n Produits d\u2019exploitation et autres produits.\n <\/div>\n\n
\n 14 \u2014 Immobilisations<\/b>

\n Acquisition et suivi des biens durables.\n <\/div>\n\n
\n 15 \u2014 Amortissements<\/b>

\n D\u00e9pr\u00e9ciation des immobilisations et calculs.\n <\/div>\n\n
\n 16 \u2014 Stocks<\/b>

\n Entr\u00e9es, sorties et valorisation.\n <\/div>\n\n
\n 17 \u2014 Compte de r\u00e9sultat<\/b>

\n Charges, produits, b\u00e9n\u00e9fice et perte.\n <\/div>\n\n
\n 18 \u2014 Travaux de fin d\u2019exercice<\/b>

\n R\u00e9gularisations et pr\u00e9paration des \u00e9tats de synth\u00e8se.\n <\/div>\n\n
\n 19 \u2014 Analyse comptable<\/b>

\n Lecture d\u2019un bilan et interpr\u00e9tation des r\u00e9sultats.\n <\/div>\n\n
\n 20 \u2014 Mission Comptabilit\u00e9<\/b>

\n Traitement complet d\u2019un dossier comptable.\n <\/div>\n\n <\/div>\n <\/div>\n\n
\n
ENTRA\u00ceNEMENT<\/div>\n\n
\n \u270f\ufe0f Exercices pratiques\n <\/div>\n\n
\n
\ud83e\uddfe Passer une \u00e9criture<\/div>\n
\ud83d\udcd8 Compl\u00e9ter un journal<\/div>\n
\ud83d\udcca Construire une balance<\/div>\n
\ud83d\udcb0 Calculer la TVA<\/div>\n
\ud83c\udfe2 \u00c9tablir un bilan<\/div>\n
\ud83c\udf93 Dossier Bac<\/div>\n <\/div>\n <\/div>\n\n
\n
MZA QCM ENGINE<\/div>\n\n
\n \u2753 QCM Comptabilit\u00e9 Lyc\u00e9e\n <\/div>\n\n

\n Comptes, journal, bilan, TVA, stocks, amortissements et r\u00e9sultat.\n <\/p>\n\n

\n
\ud83d\udcd8 Comptes<\/div>\n
\ud83e\uddfe Journal<\/div>\n
\ud83d\udcca Bilan<\/div>\n
\ud83d\udcb0 TVA<\/div>\n
\ud83c\udfed Immobilisations<\/div>\n
\ud83c\udf93 Niveau Bac<\/div>\n <\/div>\n <\/div>\n\n
\n
OBJECTIF BACCALAUR\u00c9AT<\/div>\n\n
\n \ud83c\udf93 Pr\u00e9paration Bac\n <\/div>\n\n
\n
\u23f1\ufe0f Gestion du temps<\/div>\n
\ud83e\uddfe Analyse des op\u00e9rations<\/div>\n
\ud83e\uddee Calculs comptables<\/div>\n
\ud83d\udcca \u00c9tats de synth\u00e8se<\/div>\n
\ud83d\udcdd Examens blancs<\/div>\n
\ud83c\udfc6 Mission Finale Bac<\/div>\n <\/div>\n <\/div>\n\n
\n \n \u2190 RETOUR AU SOUTIEN SCOLAIRE\n <\/a>\n <\/div>\n\n<\/div>\n\n","protected":false},"excerpt":{"rendered":"

MAROC ZAIN ACADEMY \u2022 MZA LYC\u00c9E \ud83e\uddfe Comptabilit\u00e9 \u2014 Lyc\u00e9e Journal, comptes, bilan, charges, produits, TVA, amortissements, stocks, r\u00e9sultat et analyse comptable : un parcours progressif et pratique. \ud83d\udcd6 COURS \u270f\ufe0f EXERCICES \u2753 QCM \ud83c\udf93 PR\u00c9PARATION BAC OBJECTIFS Ce que l\u2019\u00e9l\u00e8ve va ma\u00eetriser \ud83d\udcd8 Comprendre les comptes \ud83e\uddfe Enregistrer les op\u00e9rations \ud83d\udcca Construire un bilan […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1035","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/maroczain.com\/scolaire.maroczain.com\/wp-json\/wp\/v2\/pages\/1035","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/maroczain.com\/scolaire.maroczain.com\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/maroczain.com\/scolaire.maroczain.com\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/maroczain.com\/scolaire.maroczain.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/maroczain.com\/scolaire.maroczain.com\/wp-json\/wp\/v2\/comments?post=1035"}],"version-history":[{"count":1,"href":"https:\/\/maroczain.com\/scolaire.maroczain.com\/wp-json\/wp\/v2\/pages\/1035\/revisions"}],"predecessor-version":[{"id":1037,"href":"https:\/\/maroczain.com\/scolaire.maroczain.com\/wp-json\/wp\/v2\/pages\/1035\/revisions\/1037"}],"wp:attachment":[{"href":"https:\/\/maroczain.com\/scolaire.maroczain.com\/wp-json\/wp\/v2\/media?parent=1035"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}