{"id":774,"date":"2024-02-02T00:00:00","date_gmt":"2024-02-01T22:00:00","guid":{"rendered":"https:\/\/www.lesclesdelabanque.com\/entreprise\/2012\/09\/21\/le-livre-dinventaire\/"},"modified":"2024-02-02T19:15:28","modified_gmt":"2024-02-02T17:15:28","slug":"le-livre-dinventaire","status":"publish","type":"post","link":"https:\/\/www.lesclesdelabanque.com\/entreprise\/le-livre-dinventaire\/","title":{"rendered":"Le livre d'inventaire"},"content":{"rendered":"\n<h2 class=\"has-normal-font-size wp-block-heading\"><strong>Le livre d'inventaire reprend l'\u00e9tat complet de tous les actifs et passifs immobilis\u00e9s.<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C'est-\u00e0-dire les biens, les mat\u00e9riels, les outillages, le stock, les cr\u00e9ances clients, les dettes fournisseurs, etc\u2026<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le livre d'inventaire doit reprendre une description simple mais pr\u00e9cise du bien concern\u00e9 et, surtout, indiquer la valeur comptable du bien mentionn\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La valeur comptable d'un bien est sa valeur r\u00e9elle au jour de son inscription dans le livre d'inventaire, en tenant compte de son \u00e9tat d'usure ou d'obsolescence.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si un bien n'a plus de valeur, soit parce qu'il est trop \u00e2g\u00e9 ou obsol\u00e8te, mais encore en \u00e9tat d'usage (un ancien v\u00e9hicule, un ancien ordinateur), il est encore repris dans le livre d'inventaire pour une valeur nulle.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le livre d'inventiare n'est plus obigatoire depuis le 1er janvier 2016. Toutefois, l'obligation de proc\u00e9der \u00e0 l'inventaire annuel \u00e0 la date de cl\u00f4ture de l'exercice demeure obligatoire.<\/p>\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\" data-wp-context=\"{&quot;perView&quot;:4,&quot;perViewTablet&quot;:2,&quot;perViewMobile&quot;:1,&quot;scroll&quot;:1,&quot;loop&quot;:true}\" data-wp-init=\"callbacks.init\"><div class=\"carousel__cards cards\" data-carousel-track><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;:742,&quot;url&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/entreprise\/effectuer-son-inventaire\/&quot;,&quot;title&quot;:&quot;Effectuer son inventaire&quot;,&quot;thumbnail&quot;:&quot;&quot;,&quot;likes&quot;:1}\"\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        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width=\"12\">\n                        <use href=\"#bookmark--full\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                                    <li>\n                <button type=\"button\"\n                        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\/effectuer-son-inventaire\/\">\n                <div class=\"card__content\">\n            <div class=\"card__metas\">\n                <div class=\"card__submetas\">\n                                        <p class=\"card__category\">Les op\u00e9rations comptables<\/p>\n                                    <\/div>\n            <\/div>\n            <div class=\"card__mainInformation\">\n                <h3 class=\"card__title\">\n                    <span class=\"card__title_span\">Effectuer son inventaire<\/span>\n                <\/h3>\n                                <p class=\"card__article\">L&#039;inventaire est un \u00e9tat complet et d\u00e9taill\u00e9 de tout ce que poss\u00e8de l&#039;entreprise \u00e0 un moment donn\u00e9. Il est obligatoire de proc\u00e9der \u00e0 l&#039;inventaire au minimum une fois par (...)<\/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 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class=\"postActions__icon postActions__icon--active\" width=\"12\">\n                        <use href=\"#bookmark--full\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                                    <li>\n                <button type=\"button\"\n                        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\">6 Min<\/p>\n            <\/header>\n    <a class=\"card__link\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/facture-electronique\/\">\n                <picture>\n                        <source media=\"(min-width: 990px)\" srcset=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2026\/04\/facture-electronique-290x400.jpg\">\n                        <source media=\"(min-width: 500px)\" srcset=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2026\/04\/facture-electronique-928x270.jpg\">\n                        <source media=\"(min-width: 0px)\" srcset=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2026\/04\/facture-electronique-382x270.jpg\">\n                        <img decoding=\"async\" src=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2026\/04\/facture-electronique.jpg\" alt=\"\" class=\"card__backgroundImg\" loading=\"lazy\" \/>\n        <\/picture>\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\">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 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article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--inactive\">\n                        <use href=\"#like\" \/>\n                    <\/svg>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--active\">\n                        <use href=\"#like--full\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                                    <li>\n                <button role=\"checkbox\" aria-checked=\"false\"\n                        title=\"Enregistrer cet article\"\n                        class=\"postActions__action postActions__action--bookmark\"\n                        data-wp-on--click=\"actions.bookmark\">\n                    <span class=\"a11y-hidden\">Enregistrer cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--inactive\" width=\"12\">\n                        <use href=\"#bookmark\" 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1 Min<\/p>\n            <\/header>\n    <a class=\"card__link\" 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    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<li>\n                <button type=\"button\"\n                        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 livre d'inventaire reprend l'\u00e9tat complet de tous les actifs et passifs immobilis\u00e9s. C'est-\u00e0-dire les biens, les mat\u00e9riels, les outillages, le stock, les cr\u00e9ances clients, les dettes fournisseurs, etc\u2026 Le livre d'inventaire doit reprendre une description simple mais pr\u00e9cise du bien concern\u00e9 et, surtout, indiquer la valeur comptable du bien mentionn\u00e9. La valeur comptable d'un [&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":12992,"viewed_at":"1778494904","newsletter":"0","_yoast_wpseo_primary_category":131,"footnotes":""},"categories":[79,130,131],"tags":[],"class_list":["post-774","post","type-post","status-publish","format-standard","hentry","category-comptabilite-fiscalite","category-la-comptabilite","category-les-documents-comptables"],"yoast_head":"<title>Le livre d&#039;inventaire - 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-livre-dinventaire\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le livre d&#039;inventaire - Les documents comptables - Les cl\u00e9s de la banque - Entreprise\" \/>\n<meta property=\"og:description\" content=\"Le livre d&#039;inventaire reprend l&#039;\u00e9tat complet de tous les actifs et passifs immobilis\u00e9s. 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