{"id":346,"date":"2017-06-20T00:00:00","date_gmt":"2017-06-20T00:00:00","guid":{"rendered":"https:\/\/www.lesclesdelabanque.com\/entreprise\/2017\/06\/20\/le-registre-des-achats\/"},"modified":"2021-12-14T17:22:14","modified_gmt":"2021-12-14T15:22:14","slug":"le-registre-des-achats","status":"publish","type":"post","link":"https:\/\/www.lesclesdelabanque.com\/entreprise\/le-registre-des-achats\/","title":{"rendered":"Le registre des achats"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Le registre des achats sert \u00e0 inscrire les achats r\u00e9alis\u00e9s et pay\u00e9s, en indiquant la date de l'achat, du montant, du nom du fournisseur et de la forme du paiement (esp\u00e8ces, ch\u00e8que, virement\u2026).<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce registre se tient quotidiennement (si achat dans la journ\u00e9e) avec un total journalier des achats ; il peut \u00eatre manuscrit ou informatis\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il peut \u00e9galement vous servir pour rep\u00e9rer vos plus gros fournisseurs, et ainsi mesurer leur part dans vos achats.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce type de registre est obligatoire pour :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>les artisans au r\u00e9gime de la micro-entreprise,<\/li><li>les commer\u00e7ants au r\u00e9gime de la micro-entreprise.<br><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le journal des recettes et le registre des achats peuvent \u00eatre rassembl\u00e9s dans le livre journal.<\/p>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Pour aller plus loin : <\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><a target=\"_blank\" href=\"https:\/\/www.service-public.fr\/professionnels-entreprises\/vosdroits\/R18563\" rel=\"noreferrer noopener\">Mod\u00e8le de livre t\u00e9l\u00e9chargeable<\/a><\/li><\/ul>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"titleWithShadowText\">\n    <div class=\"titleWithShadowText__inner\">\n                <div class=\"titleWithShadowText__wrapper\">\n            <svg class=\"titleWithShadowText__wave titleWithShadowText__wave--verticalLeft\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"239.12 0 188.4 666.65\"> <defs><clipPath id=\"a\"><path clip-rule=\"evenodd\" d=\"M500 0v500H0V0h500z\" \/><\/clipPath><\/defs><g clip-path=\"url(#a)\" transform=\"scale(1.3333)\"><path d=\"M319.23 500h0-139.882 0V0h1.468c0 79.482 64.304 108.12 73.914 180.986h0c9.61 72.865 2.476 64.708 11.96 136.62h0c9.485 71.911 31.518 80.281 44.568 116.901h0c8.7 24.413 11.357 46.244 7.972 65.493z\" fill-rule=\"evenodd\" \/><\/g><\/svg><svg class=\"titleWithShadowText__wave titleWithShadowText__wave--verticalRight\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 289 1024\"><path d=\"M2.514 1024h286.478V0h-3.006c0 162.779-131.695 221.43-151.376 370.659-19.681 149.228-5.071 132.522-24.494 279.798C90.691 797.731 45.567 814.872 18.841 889.87 1.023 939.868-4.418 984.578 2.514 1024z\" \/><\/svg><div class=\"titleWithShadowText__textWrapper\">\n                <h2 class=\"titleWithShadowText__title\">\n                    Voir aussi                                    <\/h2>\n                                <span role=\"presentation\" class=\"titleWithShadowText__shadow\">Voir aussi<\/span>\n                                                            <\/div>\n        <\/div>\n            <\/div>\n<div role=\"presentation\" class=\"titleWithShadowText__wave titleWithShadowText__wave--ie\"><\/div><svg class=\"titleWithShadowText__wave titleWithShadowText__wave--horizontal\" viewbox=\"0 0 35171 2240\"><use xlink:href=\"#wave\" href=\"#wave\"><\/use><\/svg><\/div>\n        \n\n<div class=\"carousel\" data-wp-interactive=\"fbf\/carousel\" 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class=\"card__submetas\">\n                                        <p class=\"card__category\">Les documents comptables<\/p>\n                                    <\/div>\n            <\/div>\n            <div class=\"card__mainInformation\">\n                <h3 class=\"card__title\">\n                    <span class=\"card__title_span\">Le livre journal<\/span>\n                <\/h3>\n                                <p class=\"card__article\">Le livre journal se pr\u00e9sente sous forme de tableau \u00e0 double colonne, l&#039;une d\u00e9bit pour les d\u00e9penses, l&#039;autre cr\u00e9dit pour les recettes. Il existe aussi sous la forme de deux (...)<\/p>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><div class=\"carousel__item\"><article class=\"card card--white\" data-block=\"carousel\">\n    <header class=\"card__head\">\n        <div class=\"postActions\"\n     data-wp-interactive=\"cdb\/post-actions\"\n     data-wp-context=\"{&quot;id&quot;:7114,&quot;url&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/entreprise\/facture-electronique\/&quot;,&quot;title&quot;:&quot;Facture \u00e9lectronique : \u00eates-vous conforme aux nouvelles obligations ?&quot;,&quot;thumbnail&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/uploads\/2026\/04\/facture-electronique-150x150.jpg&quot;,&quot;likes&quot;:560}\"\n     data-wp-init=\"callbacks.init\">\n    <button class=\"postActions__button\" aria-expanded=\"false\" title=\"Voir les actions\" data-wp-on--click=\"actions.toggleMenu\">\n        <svg class=\"postActions__iconMenu\" role=\"presentation\" 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<\/div>\n            <\/div>\n            <div class=\"card__mainInformation\">\n                <h3 class=\"card__title\">\n                    <span class=\"card__title_span\">Facture \u00e9lectronique : \u00eates-vous conforme aux nouvelles obligations ?<\/span>\n                <\/h3>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><div class=\"carousel__item\"><article class=\"card card--noBg\" data-block=\"carousel\">\n    <header class=\"card__head\">\n        <div class=\"postActions\"\n     data-wp-interactive=\"cdb\/post-actions\"\n     data-wp-context=\"{&quot;id&quot;:744,&quot;url&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/entreprise\/le-registre-des-actions\/&quot;,&quot;title&quot;:&quot;Le registre des actionnaires&quot;,&quot;thumbnail&quot;:&quot;&quot;,&quot;likes&quot;:0}\"\n     data-wp-init=\"callbacks.init\">\n    <button class=\"postActions__button\" aria-expanded=\"false\" title=\"Voir les actions\" 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href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/le-registre-des-actions\/\">\n                <div class=\"card__content\">\n            <div class=\"card__metas\">\n                <div class=\"card__submetas\">\n                                        <p class=\"card__category\">Les documents comptables<\/p>\n                                    <\/div>\n            <\/div>\n            <div class=\"card__mainInformation\">\n                <h3 class=\"card__title\">\n                    <span class=\"card__title_span\">Le registre des actionnaires<\/span>\n                <\/h3>\n                                <p class=\"card__article\">Le registre des actionnaires ne concerne que les soci\u00e9t\u00e9s qui ont \u00e9mis des actions sous la forme nominative, c&#039;est-\u00e0-dire des entreprises qui ont attribu\u00e9 des actions \u00e0 des (...)<\/p>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><div 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                      title=\"Partager cet article\"\n                        class=\"postActions__action sharePost\"\n                        aria-haspopup=\"dialog\"\n                        data-wp-on--click=\"actions.share\">\n                    <span class=\"a11y-hidden\">Partager cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon\" width=\"12\">\n                        <use href=\"#share\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                    <\/ul>\n    <\/div>\n<\/div>\n                        <p class=\"card__time\">&lt; 1 Min<\/p>\n            <\/header>\n    <a class=\"card__link\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/le-registre-des-immobilisations-et-des-amortissements\/\">\n                <div class=\"card__content\">\n            <div class=\"card__metas\">\n                <div class=\"card__submetas\">\n                                        <p class=\"card__category\">Les documents comptables<\/p>\n                                    <\/div>\n            <\/div>\n            <div class=\"card__mainInformation\">\n                <h3 class=\"card__title\">\n                    <span class=\"card__title_span\">Le registre des immobilisations et des amortissements<\/span>\n                <\/h3>\n                                <p class=\"card__article\">Ce registre est obligatoire pour les professionnels lib\u00e9raux qui se soumettent \u00e0 la d\u00e9claration contr\u00f4l\u00e9e. Que comporte le registre ? Le registre des immobilisations et des (...)<\/p>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><\/div><div class=\"navigation\"><button type=\"button\" class=\"navigation__btn navigation__btn--previous\" data-wp-on--click=\"actions.previous\" data-wp-bind--hidden=\"context.hidden\" data-wp-bind--disabled=\"context.prevDisabled\"><span class=\"a11y-hidden\">Voir plus sur la gauche<\/span><svg class=\"navigation__arrow navigation__arrow--previous\" role=\"presentation\"><use href=\"#arrow\" xlink:href=\"#arrow\" \/><\/svg><\/button><button type=\"button\" class=\"navigation__btn navigation__btn--next\" data-wp-on--click=\"actions.next\" data-wp-bind--hidden=\"context.hidden\" data-wp-bind--disabled=\"context.nextDisabled\"><span class=\"a11y-hidden\">Voir plus sur la droite<\/span><svg class=\"navigation__arrow navigation__arrow--next\" role=\"presentation\"><use href=\"#arrow\" xlink:href=\"#arrow\" \/><\/svg><\/button><\/div><\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>Le registre des achats sert \u00e0 inscrire les achats r\u00e9alis\u00e9s et pay\u00e9s, en indiquant la date de l'achat, du montant, du nom du fournisseur et de la forme du paiement (esp\u00e8ces, ch\u00e8que, virement\u2026). Ce registre se tient quotidiennement (si achat dans la journ\u00e9e) avec un total journalier des achats ; il peut \u00eatre manuscrit ou [&hellip;]<\/p>\n","protected":false},"author":13,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"likes":0,"views":3226,"viewed_at":"1778426414","newsletter":"0","_yoast_wpseo_primary_category":131,"footnotes":""},"categories":[79,130,131],"tags":[],"class_list":["post-346","post","type-post","status-publish","format-standard","hentry","category-comptabilite-fiscalite","category-la-comptabilite","category-les-documents-comptables"],"yoast_head":"<title>Le registre des achats - Les documents comptables - Les cl\u00e9s de la banque - Entreprise<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/le-registre-des-achats\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le registre des achats - Les documents comptables - Les cl\u00e9s de la banque - Entreprise\" \/>\n<meta property=\"og:description\" content=\"Le registre des achats sert \u00e0 inscrire les achats r\u00e9alis\u00e9s et pay\u00e9s, en indiquant la date de l&#039;achat, du montant, du nom du fournisseur et de la forme du paiement (esp\u00e8ces, ch\u00e8que, virement\u2026). 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