<\/span><\/h2>\nPour chaque remise, conservez ensemble la facture client, le bordereau de cession, l\u2019avis d\u2019achat, le d\u00e9tail des commissions, le relev\u00e9 du fonds de garantie et le virement bancaire. Attribuez un identifiant commun \u00e0 ces pi\u00e8ces dans le logiciel comptable.<\/p>\n
Chaque mois, rapprochez le compte 467 avec le relev\u00e9 du factor, puis v\u00e9rifiez les factures refus\u00e9es, les r\u00e8glements directs, les avoirs et les retenues encore ouvertes. \u00c0 la cl\u00f4ture, demandez un \u00e9tat d\u00e9taill\u00e9 des garanties et des cr\u00e9ances susceptibles de revenir avec recours.<\/p>\n
Ce sch\u00e9ma donne une base de travail, pas un conseil comptable personnalis\u00e9. Un contrat confidentiel, avec recours, en gestion d\u00e9l\u00e9gu\u00e9e ou d\u00e9consolidant peut modifier le traitement. Avant un param\u00e9trage engageant ou une cl\u00f4ture, faites relire les \u00e9critures par votre expert-comptable et, pour les clauses de transfert ou de recours, par votre conseil juridique.<\/p>\n","protected":false},"excerpt":{"rendered":"
Comment comptabiliser une cession au factor, les commissions, le financement et le fonds de garantie avec un exemple chiffr\u00e9.<\/p>\n","protected":false},"author":1,"featured_media":102,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_seopress_titles_title":"Comptabilisation de l\u2019affacturage : \u00e9critures et exemple","_seopress_titles_desc":"Comment comptabiliser une cession au factor, les commissions, le financement et le fonds de garantie avec un exemple chiffr\u00e9.","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"","_seopress_redirections_param":"","_seopress_redirections_type":0,"_seopress_analysis_target_kw":"","footnotes":""},"categories":[2],"tags":[36],"class_list":["post-103","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finance","tag-comptabilisation-de-laffacturage-ecritures"],"_links":{"self":[{"href":"https:\/\/c-g-a.fr\/blog\/wp-json\/wp\/v2\/posts\/103","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/c-g-a.fr\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/c-g-a.fr\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/c-g-a.fr\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/c-g-a.fr\/blog\/wp-json\/wp\/v2\/comments?post=103"}],"version-history":[{"count":1,"href":"https:\/\/c-g-a.fr\/blog\/wp-json\/wp\/v2\/posts\/103\/revisions"}],"predecessor-version":[{"id":104,"href":"https:\/\/c-g-a.fr\/blog\/wp-json\/wp\/v2\/posts\/103\/revisions\/104"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/c-g-a.fr\/blog\/wp-json\/wp\/v2\/media\/102"}],"wp:attachment":[{"href":"https:\/\/c-g-a.fr\/blog\/wp-json\/wp\/v2\/media?parent=103"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/c-g-a.fr\/blog\/wp-json\/wp\/v2\/categories?post=103"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/c-g-a.fr\/blog\/wp-json\/wp\/v2\/tags?post=103"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}