[{"data":1,"prerenderedAt":2687},["ShallowReactive",2],{"fr-blog/cloture-comptes-annuels":3,"fr-global-content":506,"fr-article-global-content":1845,"fr-blog-article-more-articles-240491528":2099},{"name":4,"created_at":5,"published_at":6,"updated_at":7,"id":8,"uuid":9,"content":10,"slug":493,"full_slug":494,"sort_by_date":15,"position":495,"tag_list":496,"is_startpage":24,"parent_id":497,"meta_data":15,"group_id":498,"first_published_at":499,"release_id":15,"lang":44,"path":15,"alternates":500,"default_full_slug":501,"translated_slugs":502},"Clôture annuelle des comptes : par où commencer ?","2022-12-29T11:52:11.769Z","2026-09-25T11:19:44.684Z","2026-09-25T11:19:44.701Z",240491528,"a11cff47-b5c8-40c1-8abc-5844780089a2",{"seo":11,"tag":12,"_uid":13,"icon":14,"link":17,"type":12,"Image":22,"asset":25,"label":12,"roles":26,"style":53,"title":4,"author":54,"shadow":24,"topics":108,"caption":12,"content":166,"overlay":383,"category":384,"language":409,"component":397,"heroMedia":410,"sidebarCta":419,"publishedAt":420,"readingTime":421,"redirectUrl":12,"listingImage":422,"onClickEvent":12,"sidebarTitle":423,"openInANewTab":24,"horizontalFill":24,"metaDescription":424,"componentsAfterTheArticle":425},[],"","9efc20cb-5042-438b-8594-3ac1f3561810",{"id":15,"alt":15,"name":12,"focus":15,"title":15,"filename":12,"copyright":15,"fieldtype":16},null,"asset",{"id":12,"url":12,"linktype":18,"fieldtype":19,"cached_url":20,"prep":21},"story","multilink","/fr/",true,{"alt":12,"name":12,"focus":12,"title":12,"filename":23,"copyright":12,"fieldtype":16,"is_external_url":24},"https://a.storyblok.com/f/146026/1190x670/e8a7b67110/blog-visual_tva_sur_tcc159.png",false,{"id":15,"alt":15,"name":12,"focus":15,"title":15,"filename":12,"copyright":15,"fieldtype":16},[27],{"name":28,"created_at":29,"published_at":30,"updated_at":31,"id":32,"uuid":33,"content":34,"slug":37,"full_slug":38,"sort_by_date":15,"position":39,"tag_list":40,"is_startpage":24,"parent_id":41,"meta_data":15,"group_id":42,"first_published_at":43,"release_id":15,"lang":44,"path":15,"alternates":45,"default_full_slug":46,"translated_slugs":47,"_stopResolving":21},"Financial Controller","2024-11-14T16:28:28.920Z","2026-03-12T10:47:18.012Z","2026-03-12T10:48:03.955Z",579107717,"ef8ab7b7-f3c6-41c4-8363-45848989042c",{"_uid":35,"name":28,"component":36},"8ee7bc5e-ac5d-48c5-8424-e446196b1d39","tag","financial-controller","fr/blog/role/financial-controller",0,[],190903385,"95642eaf-2539-4d06-bbba-8fc9ba64af2b","2024-11-14T16:29:42.813Z","fr",[],"blog/role/financial-controller",[48,49,51],{"path":46,"name":15,"lang":44,"published":15},{"path":46,"name":15,"lang":50,"published":15},"de",{"path":46,"name":15,"lang":52,"published":15},"es","primary",{"name":55,"created_at":56,"published_at":30,"updated_at":57,"id":58,"uuid":59,"content":60,"slug":81,"full_slug":96,"sort_by_date":15,"position":97,"tag_list":98,"is_startpage":24,"parent_id":99,"meta_data":15,"group_id":100,"first_published_at":101,"release_id":15,"lang":44,"path":15,"alternates":102,"default_full_slug":103,"translated_slugs":104,"_stopResolving":21},"Gabriel Autran","2022-10-19T17:44:02.412Z","2026-03-12T10:47:22.582Z",206167994,"c9a15b72-6cfa-4af4-9833-8cc8cc8eba55",{"_uid":61,"name":55,"links":62,"picture":79,"lastName":84,"component":85,"firstName":86,"description":87},"f296e8a3-b92d-4cc8-b994-b996e5bbefb1",[63,72],{"tag":12,"_uid":64,"icon":65,"link":68,"type":12,"label":12,"style":53,"component":71,"onClickEvent":12,"openInANewTab":24,"horizontalFill":24},"d51b7e7b-c635-49fc-99e7-3449e9ad75d1",{"id":66,"alt":12,"name":12,"focus":12,"title":12,"filename":67,"copyright":12,"fieldtype":16,"is_external_url":24},4129791,"https://a.storyblok.com/f/146026/x/315bd7d0c7/ic_linkedin.svg",{"id":12,"url":69,"linktype":70,"fieldtype":19,"cached_url":69},"https://www.linkedin.com/in/gabriel-sahli-autran/","url","cta",{"tag":12,"_uid":73,"icon":74,"link":77,"type":12,"label":12,"style":53,"component":71,"onClickEvent":12,"openInANewTab":24,"horizontalFill":24},"ea366fce-8220-4640-8d16-f3b6ce616c6d",{"id":75,"alt":12,"name":12,"focus":12,"title":12,"filename":76,"copyright":12,"fieldtype":16,"is_external_url":24},4129793,"https://a.storyblok.com/f/146026/x/9a557168a2/ic_twitter.svg",{"id":12,"url":78,"linktype":70,"fieldtype":19,"cached_url":78},"https://twitter.com/GabSLATR",{"id":80,"alt":81,"name":12,"focus":12,"title":12,"source":12,"filename":82,"copyright":12,"fieldtype":16,"meta_data":83,"is_external_url":24},13791944,"gabriel-autran","https://a.storyblok.com/f/146026/698x624/43261643c7/gabriel-autran.png",{},"Autran","author","Gabriel",{"type":88,"content":89},"doc",[90],{"type":91,"content":92},"paragraph",[93],{"text":94,"type":95},"Chez Spendesk, Gabriel a pour mission de transformer la finance d'entreprise en sujet du quotidien. Après plus de 5 ans à écrire pour divers secteurs de la tech française, Gabriel s'est spécialisé dans l'assur-tech et la fintech,  dans le but de mettre en valeur les courants profonds à l'œuvre dans les méthodes et outils de gestion des ressources, observables dans les grandes structures comme pour les plus modestes entités.","text","fr/blog/author/gabriel-autran",-970,[],176408854,"1299388e-ba28-4bc4-9671-0f5c67eee9be","2022-11-02T15:25:41.087Z",[],"blog/author/gabriel-autran",[105,106,107],{"path":103,"name":15,"lang":44,"published":15},{"path":103,"name":15,"lang":50,"published":15},{"path":103,"name":15,"lang":52,"published":15},[109,139],{"name":110,"created_at":111,"published_at":112,"updated_at":113,"id":114,"uuid":115,"content":116,"slug":126,"full_slug":127,"sort_by_date":15,"position":128,"tag_list":129,"is_startpage":24,"parent_id":130,"meta_data":15,"group_id":131,"first_published_at":132,"release_id":15,"lang":44,"path":15,"alternates":133,"default_full_slug":134,"translated_slugs":135,"_stopResolving":21},"Outils et astuces","2022-10-19T17:57:59.529Z","2026-09-29T09:14:45.249Z","2026-09-29T09:14:45.264Z",206171442,"143048bf-f5c7-4056-ab60-ecfd3a730bf3",{"seo":117,"_uid":125,"name":110,"component":36},[118],{"_uid":119,"noIndex":24,"component":120,"metaFields":121},"1a417f74-f4df-434a-9d95-bf683f827c1a","seo",{"_uid":122,"plugin":123,"description":124},"a885ad2f-1665-45d8-a20b-dfc23e368a70","meta-fields","Outils et astuces pour les equipes finance : fonctionnalites, integrations et bonnes pratiques qui font gagner du temps.","7acb7442-031d-4c0f-b375-bb5a76b9d3b4","outils-et-astuces","fr/blog/topic/outils-et-astuces",-460,[],176456153,"2e3e0832-0204-4734-bdc7-effb516cf20d","2022-11-02T15:24:42.074Z",[],"blog/topic/outils-et-astuces",[136,137,138],{"path":134,"name":15,"lang":44,"published":15},{"path":134,"name":15,"lang":50,"published":15},{"path":134,"name":15,"lang":52,"published":15},{"name":140,"created_at":141,"published_at":142,"updated_at":143,"id":144,"uuid":145,"content":146,"slug":154,"full_slug":155,"sort_by_date":15,"position":156,"tag_list":157,"is_startpage":24,"parent_id":130,"meta_data":15,"group_id":158,"first_published_at":159,"release_id":15,"lang":44,"path":15,"alternates":160,"default_full_slug":161,"translated_slugs":162,"_stopResolving":21},"Tendances","2022-10-19T17:57:54.755Z","2026-09-29T09:14:50.507Z","2026-09-29T09:14:50.522Z",206171420,"c0fff9bc-28bd-40d1-a075-96d63aec83c8",{"seo":147,"_uid":153,"name":140,"component":36},[148],{"_uid":149,"noIndex":24,"component":120,"metaFields":150},"a73e2ebe-63ed-465b-af47-870005457343",{"_uid":151,"plugin":123,"description":152},"ada9392a-5257-4ec8-ba91-2f47e3fe1413","Tendances finance et gestion des depenses : ce qui evolue dans les pratiques et les outils des equipes financieres.","01198365-d840-484a-913e-23d34f966269","tendances","fr/blog/topic/tendances",-240,[],"93bcd96b-1759-4cf6-9cdf-680920ecb67a","2022-11-02T15:24:49.456Z",[],"blog/topic/tendances",[163,164,165],{"path":161,"name":15,"lang":44,"published":15},{"path":161,"name":15,"lang":50,"published":15},{"path":161,"name":15,"lang":52,"published":15},{"type":88,"content":167},[168,177,191,198,202,211,233,237,242,246,269,273,283,288,292,296,301,307,315,319,375],{"type":91,"content":169},[170,172],{"text":171,"type":95},"Alors que la fin de 2022 approche, est venu le temps de s’intéresser (et peut-être même de s’interroger) sur la sempiternelle clôture annuelle des comptes. Souvent source de frustrations pour les équipes financières, cette étape clé de la vie comptable d’une entreprise n’a pas à être une épreuve, on oserait même croire que ce peut ",{"text":173,"type":95,"marks":174},"être un moment satisfaisant pour faire le bilan de l’année écoulée et se projeter dans la nouvelle.",[175],{"type":176},"bold",{"type":91,"content":178},[179,181,189],{"text":180,"type":95},"Comment s’y prendre ? Par où commencer ? Quelles sont les sources de tension lors de la fin de l’exercice comptable annuel ? Comment les adresser ? Faute de pouvoir vous donner une solution toute faite (mis à part peut-être ",{"text":182,"type":95,"marks":183},"Spendesk",[184],{"type":185,"attrs":186},"link",{"href":187,"uuid":15,"anchor":15,"custom":188,"target":15,"linktype":70},"https://www.spendesk.com/fr/",{},{"text":190,"type":95},"), nous vous proposons quelques éléments de réponse.",{"type":192,"attrs":193,"content":195},"heading",{"level":194},2,[196],{"text":197,"type":95},"Une clôture des comptes pour les gouverner toutes",{"type":91,"content":199},[200],{"text":201,"type":95},"La clôture comptable annuelle rassemble tous les résultats de l’année écoulée. Elle implique de rassembler tous les justificatifs et de récapituler les mouvements d’actifs et de passifs pour chaque semestre. ",{"type":203,"attrs":204},"blok",{"id":205,"body":206},"1ed67c3c-08bc-43e9-96cc-2a684e652917",[207],{"_uid":208,"html":209,"component":210},"i-72b33678-cdc2-4f25-bf84-7d35ee87a595","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-d9239f25-aafd-4134-8d45-5ac16c34dbce\">\u003Cspan class=\"hs-cta-node hs-cta-d9239f25-aafd-4134-8d45-5ac16c34dbce\" id=\"hs-cta-d9239f25-aafd-4134-8d45-5ac16c34dbce\">\u003C!--[if lte IE 8]>\u003Cdiv id=\"hs-cta-ie-element\">\u003C/div>\u003C![endif]-->\u003Ca href=\"https://cta-redirect.hubspot.com/cta/redirect/2694209/d9239f25-aafd-4134-8d45-5ac16c34dbce\" >\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-d9239f25-aafd-4134-8d45-5ac16c34dbce\" style=\"border-width:0px;\" height=\"375\" width=\"750\" src=\"https://no-cache.hubspot.com/cta/default/2694209/d9239f25-aafd-4134-8d45-5ac16c34dbce.png\"  alt=\"New call-to-action\"/>\u003C/a>\u003C/span>\u003Cscript charset=\"utf-8\" src=\"https://js.hscta.net/cta/current.js\">\u003C/script>\u003Cscript type=\"text/javascript\"> hbspt.cta.load(2694209, 'd9239f25-aafd-4134-8d45-5ac16c34dbce', {\"useNewLoader\":\"true\",\"region\":\"na1\"}); \u003C/script>\u003C/span>\u003C!-- end HubSpot Call-to-Action Code -->","embed",{"type":91,"content":212},[213,215,219,221,225,227,231],{"text":214,"type":95},"L’exercice indiqué dans la clôture comptable est ",{"text":216,"type":95,"marks":217},"nécessairement d’une durée de 12 mois",[218],{"type":176},{"text":220,"type":95},". La manière dont les dates de clôtures annuelles sont organisées sur le calendrier ",{"text":222,"type":95,"marks":223},"se fait cependant à la discrétion de l’entreprise.",[224],{"type":176},{"text":226,"type":95}," C’est peut-être utile notamment pour ",{"text":228,"type":95,"marks":229},"les activités saisonnières",[230],{"type":176},{"text":232,"type":95},", dont l’activité cesse une fois les plages (ou les pistes de ski) fermées.",{"type":91,"content":234},[235],{"text":236,"type":95},"On peut ainsi noter qu’une fois dans l’année, l’équipe finance est particulièrement mobilisée pour répondre à cette échéance, elle doit notamment mettre en place la récolte (parfois tardive) de toutes les données de paiement et activités financières de la structure. Cela implique de disposer d’outils solides, pouvant supporter l’archivage de données très diverses. ",{"type":192,"attrs":238,"content":239},{"level":194},[240],{"text":241,"type":95},"La clôture annuelle s’organise tout au long de l’année",{"type":91,"content":243},[244],{"text":245,"type":95},"Récolter les reçus et tous les justificatifs nécessaires pour sa clôture comptable implique d’avoir un processus efficace et rigoureux pendant toute la durée de l’exercice. ",{"type":91,"content":247},[248,250,257,259,263,265],{"text":249,"type":95},"Même si la durée moyenne d’une ",{"text":251,"type":95,"marks":252},"clôture comptable",[253],{"type":185,"attrs":254},{"href":255,"uuid":15,"anchor":15,"custom":256,"target":15,"linktype":70},"https://entreprendre.service-public.fr/vosdroits/F32069",{},{"text":258,"type":95}," se situe aux alentours de ",{"text":260,"type":95,"marks":261},"7 jours,",[262],{"type":176},{"text":264,"type":95}," sa fluidité d'exécution est ",{"text":266,"type":95,"marks":267},"conditionnée par un travail de long cours. ",[268],{"type":176},{"type":91,"content":270},[271],{"text":272,"type":95},"Si les justificatifs ne sont pas récoltés au quotidien, si les écritures comptables ne sont pas proprement catégorisées ou même si les données ne sont pas fiables, la tâche n’en est que plus difficile.",{"type":91,"content":274},[275,277,281],{"text":276,"type":95},"C’est pourquoi il convient d’anticiper, en mettant en place ",{"text":278,"type":95,"marks":279},"des procédures faciles d’utilisation",[280],{"type":176},{"text":282,"type":95}," pour tous les membres de l’entreprise, en mettant à disposition des outils et des canaux de communication dédiés, la charge de travail et le temps de traitement se trouve drastiquement réduit. ",{"type":192,"attrs":284,"content":285},{"level":194},[286],{"text":287,"type":95},"Une clôture appelle une ouverture",{"type":91,"content":289},[290],{"text":291,"type":95},"Au-delà de la simple fonction de récapitulatif, la clôture et l’analyse annuelle des comptes servent aussi à faire la médiation entre l’année écoulée et la nouvelle qui s’annonce.",{"type":91,"content":293},[294],{"text":295,"type":95},"La clôture annuelle sert aussi à établir, en fonction des données financières récoltées, la direction et la stratégie à appliquer pour le nouvel exercice. L’arrêt de l’écriture des journaux constitue ainsi un moment pouvant amener à la réflexion sur les améliorations à apporter au régime comptable et aux processus qui s’y rapportent.",{"type":192,"attrs":297,"content":298},{"level":194},[299],{"text":300,"type":95},"Notre checklist pour une clôture comptable réussie",{"type":203,"attrs":302},{"id":205,"body":303},[304],{"_uid":305,"html":306,"component":210},"i-d8441d55-d822-4388-a6e9-fcadd12728bf","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-5a02d50d-180b-45fa-9a11-b7868d10d3ef\">\u003Cspan class=\"hs-cta-node hs-cta-5a02d50d-180b-45fa-9a11-b7868d10d3ef\" id=\"hs-cta-5a02d50d-180b-45fa-9a11-b7868d10d3ef\">\u003C!--[if lte IE 8]>\u003Cdiv id=\"hs-cta-ie-element\">\u003C/div>\u003C![endif]-->\u003Ca href=\"https://cta-redirect.hubspot.com/cta/redirect/2694209/5a02d50d-180b-45fa-9a11-b7868d10d3ef\" >\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-5a02d50d-180b-45fa-9a11-b7868d10d3ef\" style=\"border-width:0px;\" height=\"375\" width=\"750\" src=\"https://no-cache.hubspot.com/cta/default/2694209/5a02d50d-180b-45fa-9a11-b7868d10d3ef.png\"  alt=\"New call-to-action\"/>\u003C/a>\u003C/span>\u003Cscript charset=\"utf-8\" src=\"https://js.hscta.net/cta/current.js\">\u003C/script>\u003Cscript type=\"text/javascript\"> hbspt.cta.load(2694209, '5a02d50d-180b-45fa-9a11-b7868d10d3ef', {\"useNewLoader\":\"true\",\"region\":\"na1\"}); \u003C/script>\u003C/span>\u003C!-- end HubSpot Call-to-Action Code -->",{"type":91,"content":308},[309,311,313],{"text":310,"type":95},"Afin de réussir sa clôture comptable en un temps record, quelques méthodes et pratiques constituent des atouts majeurs pour améliorer l’efficacité de l’équipe finance. ",{"type":312},"hard_break",{"text":314,"type":95},"Cependant, il reste que, de manière générale, la digitalisation des fonctions financières constitue l’un des leviers les plus efficaces pour raccourcir et sécuriser ses processus de clôture comptable. ",{"type":91,"content":316},[317],{"text":318,"type":95},"Les outils de numérisation de la fonction comptables peuvent notamment contribuer à ",{"type":320,"content":321},"bullet_list",[322,330,337,344,362,369],{"type":323,"content":324},"list_item",[325],{"type":91,"content":326},[327,329],{"text":328,"type":95},"Documenter l'existence de chaque écriture ou transaction, en rassemblant toutes vos pièces justificatives ; ",{"type":312},{"type":323,"content":331},[332],{"type":91,"content":333},[334,336],{"text":335,"type":95},"Catégoriser les entrées comptables, par mois et par type de dépenses ; ",{"type":312},{"type":323,"content":338},[339],{"type":91,"content":340},[341,343],{"text":342,"type":95},"Faciliter l’inventaire d’actifs et passifs et leur évolution dans le temps ;",{"type":312},{"type":323,"content":345},[346],{"type":91,"content":347},[348,350,359,361],{"text":349,"type":95},"Gérer les comptes clients et les ",{"text":351,"type":95,"marks":352},"comptes fournisseurs",[353,357],{"type":185,"attrs":354},{"href":355,"uuid":15,"anchor":15,"custom":356,"target":15,"linktype":70},"https://www.spendesk.com/fr/product/accounts-payable/",{},{"type":358},"underline",{"text":360,"type":95}," ;",{"type":312},{"type":323,"content":363},[364],{"type":91,"content":365},[366,368],{"text":367,"type":95},"Complétez le tout par un inventaire des stocks si cela s’applique à votre activité ;",{"type":312},{"type":323,"content":370},[371],{"type":91,"content":372},[373],{"text":374,"type":95},"Établir les calculs d’imposition provisoires pour accélérer leur validation.",{"type":91,"content":376},[377,379],{"text":378,"type":95},"Si dans certains services financiers on pense que la clôture comptable ne peut pas s’effectuer en moins de 4 jours, nous sommes convaincus que ce n'est pas une fatalité. 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