| Les deux révisions précédentes Révision précédente | |
| en:wiki:compta:principes [2026/07/31 10:15] – modification externe 127.0.0.1 | en:wiki:compta:principes [2026/10/23 14:40] (Version actuelle) – Automatic push translation eneuville |
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| ====== Accounting with Gestan: the main principles ====== | ====== Accounting with Gestan: basic principles ====== |
| FIXME A1 proofreading not yet effective for this page. In the meantime, you can ask any questions on the [[https://forum.gestan.fr|forum]]. | |
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| <WRAP round box> | <WRAP round box> |
| {{ :fr:wiki:compta:banque.png?nolink|}} If the accounting of a small business can be kept using a simple spreadsheet, as long as the activity represents a certain volume, or the entrepreneur has responsibility for employees, the use of a professional accountant is essential, because he guarantees accounting that complies with accounting and tax standards, and can provide valuable assistance to the company's strategic decisions. | {{ fr:wiki:compta:banque.png?nolink|}} Whilst the accounts of a small business can be managed using a simple spreadsheet, once the business reaches a certain scale, or the business owner is responsible for employees, it is essential to engage a professional accountant, whether in-house or external: they ensure that accounts comply with accounting and tax standards, and provide valuable support for the company’s strategic decisions. |
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| From the generation of basic accounting results to the development of an elaborate balance sheet, Gestan knows how to support you in all configurations. | From generating ‘basic’ accounting results to producing detailed financial statements, Gestan can support you in all scenarios. |
| | Gestan ’s accounting tools make data entry accessible to all administrative staff, without the need for accounting training. The bank reconciliation tool and the journal entry verification tool ensure that the ledger is always accurate, providing real-time accounting data. |
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| Gestan's accounting tools make accounting entry accessible to all administrative staff, without the need for accounting training. The bank reconciliation tool as well as the entry justification tool allow you to have an accurate basis at all times, and thus have accounting data available in real time. | The accounting data entered can be exported from Gestan in the native format of the accountant’s software, meaning they will no longer need to re-enter any data. They can then focus on their added value: verifying the compliance of the accounts, producing tax documents, analysing the balance sheet and providing management advice. |
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| The accounting data entered can be exported from Gestan, in the native format of your accountant's software, which will no longer need to be re-entered. He will be able to concentrate on his added value: checking the compliance of accounts, producing tax documents, analyzing the balance sheet and providing management advice. | With Gestan, you’ll come to love bookkeeping! |
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| With Gestan, you will love accounting! | |
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| </WRAP> | </WRAP> |
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| :TIP: //To go further: {{:fr:wiki:compta:gestan_presentation_comptabilite.pdf|General presentation of Gestan's accounting functions}}.// | :TIP: //To find out more: {{fr:wiki:compta:gestan_presentation_comptabilite.pdf|General overview of the accounting functions in Gestan}} .// |
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| ===== The Accounting setting ===== | ===== The “Accounting” settings ===== |
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| Gestan comes with a default chart of accounts, list of accounting codes to use. Via [[en:wiki:compta:plancomptable|the chart of accounts management screen]], you can modify all the accounts, or load another chart of accounts, depending on your country. The OHADA chart of accounts is available. | Gestan are initialised with a default chart of accounts. Via the [[en:wiki:compta:plancomptable|chart of accounts]], you can modify all accounts or load a different chart of accounts, depending on your country. The OHADA chart of accounts is available. |
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| The accounting settings are based on a few simple screens: | The accounting configuration is based on a few simple screens: |
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| * The configuration of [[en:wiki:compta:parametrage|classes and accounts]], which will allow you to define accounting classes (if different from those by default), journals, and specific accounts to use | * the configuration of [[en:wiki:compta:parametrage|classes and accounts]], which allows you to define accounting classes (if different from the default ones), journals and specific accounts to be used; |
| * Setting up [[en:wiki:compta:journaux|accounting journals]], very simple | * the configuration of [[en:wiki:compta:journaux|accounting journals]], which is very straightforward; |
| * The configuration of [[en:wiki:compta:tauxtva|VAT rates]], and any accounting codes linked to them, by rate | * setting up [[fr:wiki:compta:tauxtva|VAT rates]], and any accounting codes linked to them; |
| * The [[en:wiki:compta:imputations|accounting imputations]], which makes it possible to make a link between a nature of flow (for example "Office rent" or "Market sales") and the accounting codes used for operations. | * the [[en:wiki:compta:imputations|accounting allocations]], which allow you to link a transaction type (for example, ‘Office rent’ or ‘Market sales’) to the accounting codes selected for the transaction; |
| * If you want to go deeper into the accounting assignments, you can configure [[en:wiki:compta:liaisonscompta|accounting connections]] | * Configuring, where applicable, [[en:wiki:compta:liaisonscompta|accounting links]], to allow for a more detailed breakdown of the classification. |
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| It is recommended to carry out this configuration, in particular the imputations and possible accounting links, with your accountant. If necessary, the Gestan teams are at your disposal to help you with this configuration (see [[https://www.gestan.fr/support-n2-et-specialise/#offres_spe|accounting assistance]]). | <wrap hi> |
| | :IDEA: We recommend that you carry out this configuration – particularly the cost allocations and any accounting links – in consultation with your accountant. If necessary, the Gestan teams are on hand to assist you with this configuration (see [[https://www.gestan.fr/support-n2-et-specialise/#offres_spe|assistance accountant]]). |
| | </wrap> |
| | ===== The “Accounting” workflow ===== |
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| ===== The Accounting workflow ===== | Gestan allows you to enter any sales document (invoices, customer credit notes) or purchase document (invoices, supplier credit notes), as well as any cash receipts or payments, whether or not they are linked to these documents. |
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| Gestan allows you to enter customer invoices and credits, supplier invoices and credits, and record receipts and disbursements linked to these documents, as well as any other receipts or disbursements. | Entry of journal entries is carried out in three simple steps: |
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| Entry of entries is carried out in three simple steps: | |
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| ==== 1 - Entering receipts/disbursements ==== | ==== 1 – Entering cash receipts/payments ==== |
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| | The first step involves entering cash receipts and payments; for example, ‘I have paid 1,000 euros in monthly office rent’, or ‘a particular customer has paid me for a specific invoice’. |
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| | This is normally done as and when transactions occur (which gives you a real-time view of your cash flow), via the ‘List of Entries’ screen in [[en:wiki:compta:ecritures#utilisation_en_mode_de_saisie_normale|“normal mode”]]. |
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| The first step consists of entering receipts/disbursements, for example, I paid 1000 of monthly office rent, or this client paid me this invoice. | Account codes (i.e. a clear description indicating the nature of the expense or income, for example “EDF”, “Car park” or “Business income”) allow these to be automatically linked to the appropriate accounting codes. |
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| It is normally carried out over time (which allows you to see the status of your cash flow in real time), via the list of entries screen in [[en:wiki:compta:ecritures#use_in_normal_input_mode|"mode normal"]]. | {{fr:wiki:compta:comptaprinc_01.png?nolink|Screen for entering a receipt}} |
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| Imputations (i.e. a plain label to designate the nature of the expense or revenue, for example "EDF", "Parking", or "Pro revenues") allow them to be automatically linked to the appropriate accounting codes. | :IDEA: Entries can be broken down, i.e. to take account of their composite nature in terms of accounting and VAT. |
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| {{:fr:wiki:compta:comptaprinc_01.png?nolink|Accounting entry entry screen}} | |
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| :IDEA: The entries can be broken down, that is to say taking into account their composite nature with regard to accounting and VAT. | :?: Find out more about [[en:wiki:compta:ecritures#utilisation_en_mode_de_saisie_normale|entering journal entries]] |
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| | :?: Find out more about the [[fr:wiki:compta:ventilecr#ventilation des écritures]] |
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| :?: Find out more about [[en:wiki:compta:ecritures#use_in_normal_input_mode|entry of entries]] | :?: Find out more about the [[en:wiki:compta:comptabilisation|posting of journal entries]] |
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| :?: Find out more about [[en:wiki:compta:ventilecr#ventilation des entries]] | |
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| ==== 2 - The score (bank reconciliation) ==== | ==== 2 – Reconciliation (bank reconciliation) ==== |
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| The accounting of entries, or bank reconciliation, is carried out upon receipt of your bank statement. | The reconciliation of journal entries, or bank reconciliation, is carried out upon receipt of your bank statement. |
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| It consists, via the use of [[en:wiki:compta:ecritures#usage_en_mode_de_pointage|"pointing mode"]] of the entries list screen, to check that the entries that you have entered are strictly consistent with those recorded by your bank, transmitted in the bank statement. | This involves, using [[en:wiki:compta:ecritures#utilisation_en_mode_de_pointage|“reconciliation mode”]] on the transaction list screen, to check that the transactions you have entered are fully consistent with those recorded by your bank and shown on the bank statement. |
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| {{ youtube>OXDZUS_duc8?widthxheight=560x315 |The writing score }} | {{ youtube>OXDZUS_duc8?widthxheight=560x315 |Le pointage des écritures }} |
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| :?: Learn more about using in [[en:wiki:compta:ecritures#use_in_pointing_mode|"pointing mode"]] the list of entries screen | :?: Find out more about using [[en:wiki:compta:ecritures#utilisation_en_mode_de_pointage|“reconciliation mode”]] on the transaction list screen |
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| :?: Learn more about managing [[en:wiki:compta:releves|bank account statements]] | :?: Find out more about managing [[en:wiki:compta:releves|bank statements]] |
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| ==== 3 - Checking supporting documents (VAT score) ==== | ==== 3 – Checking supporting documents (VAT reconciliation) ==== |
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| This step consists of verifying that for each receipt/disbursement impacting VAT, whether it is a restaurant expense, transport expense, equipment expense, etc., the company is in possession of the corresponding supporting documentation: note from restaurant, highway ticket, supplier invoice. | This step involves checking that, for every receipt or payment affecting VAT – whether it be an expense for a restaurant, transport, equipment, etc. – the company is in possession of the corresponding supporting document: restaurant bill, motorway toll receipt, supplier’s invoice. |
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| The sales part is justified by default: from the moment you have collected an amount with VAT following an invoice recorded in Gestan, the operation is considered justified, since by definition you own the invoice. | Sales transactions are automatically considered to be supported by documentation: as soon as you have received a payment including VAT following an invoice recorded in Gestan, the transaction is deemed to be supported, since by definition you are in possession of the invoice. |
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| :?: Find out more about [[en:wiki:compta:pointagetva|justification of entries (VAT score)]] | :?: Find out more about [[en:wiki:compta:pointagetva|justification of entries (VAT reconciliation)]] |
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| ===== VAT declaration ===== | ===== VAT return ===== |
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| All the entries, duly noted and justified, are the basis which will allow you to declare VAT in a strictly accurate manner, thanks to the quality of upstream entry. | All entries, duly reconciled and justified, form the basis that will enable you to submit your VAT return with absolute accuracy, thanks to the quality of the data entered at an early stage. |
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| The VAT declaration program produces: | The VAT return programme generates: |
| * a statement detailing the entries taken into account for the calculation | * a report detailing the entries taken into account for the calculation |
| * the pre-filled CA3 declaration (CERFA France). | * the pre-filled CA3 return (CERFA France). |
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| No more tedious calculations on the 18th of the month in the evening! | No more tedious calculations on the evening of the 18th of the month! |
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| :?: Find out more about the [[en:wiki:compta:tva|VAT calculation program]] | :?: Find out more about the [[en:wiki:compta:tva|VAT calculation programme]] |
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| :?: Find out more about [[en:wiki:compta:arretestva|VAT orders]] | :?: Find out more about the [[en:wiki:compta:arretestva|VAT returns]] |
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| | ===== Data generated by Gestan ===== |
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| ===== Data produced by Gestan ===== | This data entry and verification process provides you with reliable accounting data in real time: |
| | * the [[en:wiki:compta:journaux|journal entries]] |
| | * the [[en:wiki:compta:grdlivre|General Ledger]] |
| | * the [[en:wiki:compta:balance|balance sheet]] |
| | * the [[en:wiki:compta:balancetiers|third-party balance sheet]] (customer balance sheet) |
| | * the [[en:wiki:compta:cptresultat|profit and loss account]] |
| | * the [[fr:wiki:compta:treso|current cash position]] |
| | * the [[fr:wiki:compta:tresoprev|projected cash flow]] |
| | * [[en:wiki:compta:tdbprodcharge|income and expenses by account]] |
| | * the [[fr:wiki:compta:ventiltva|detailed breakdown by tax rate]] |
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| This entry and control process allows you to have reliable accounting data available in real time: | |
| * the [[en:wiki:compta:journaux|accounting journals]] | |
| * the [[en:wiki:compta:grdlivre|Grand livre]] | |
| * the [[en:wiki:compta:balance|balance]] | |
| * the [[en:wiki:compta:balancetiers|third party balance]] (customer balance) | |
| * the [[en:wiki:compta:encours|customer outstanding]] | |
| * the [[en:wiki:compta:cptresultat|income statement]] | |
| * the [[en:wiki:compta:treso|immediate cash flow]] | |
| * the [[en:addons:treso|cash flow forecast]], via the ad hoc extension | |
| * the [[en:wiki:compta:tdbprodcharge|products and charges by imputation]] | |
| * the [[en:wiki:compta:ventiltva|detailed breakdown by tax rate]] | |
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| | When generating the balance sheet, this data can be sent to the accounts department in several ways: |
| | * by exporting invoices and journal entries with a simple right-click on the relevant screens; |
| | * using the [[fr:addonsnonmigre:transcompta|]]; |
| | * 😍 via [[en:wiki:compta:exportximport|the XIMPORT export]], which generates files that can be directly imported into the software used by your accounts department, thereby eliminating the need for re-entry. This is the recommended method. |
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| For the edition of the balance sheet, this data can be transmitted to the accounting department in two ways: | :?: Find out more about [[en:wiki:compta:affectation|automatic allocation of accounting codes]] |
| * via the export of invoices and entries, via a simple right-click on the corresponding screens, or by using the dedicated extension (in this case, the export is carried out in single part) | |
| * via [[en:wiki:compta:exportximport|XIMPORT export]], which produces files that can be directly integrated into the software used by the accounting department (in this case, the export is carried out in double entry). | |
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| :?: Learn more about [[en:wiki:compta:affectation|accounting code assignment priorities]] | ===== Year-end closing ===== |
| ===== Accounting closing ===== | |
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| At the end of the accounting year, you can then generate a closing balance with Gestan. | At the end of the financial year, you can then generate a closing balance sheet using Gestan. |
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| Furthermore, it is possible to enter management balances, in order to take into account, for example, the balances calculated for the previous financial year by another accounting software, for example. | Furthermore, it is possible to enter management balances to take into account, for example, balances calculated for the previous financial year by another accounting software programme. |
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| :?: Learn more about the [[en:wiki:compta:exercice|closing balance]] | :?: Find out more about the [[en:wiki:compta:exercice|closing balance sheet]] |
| ===== Multiple currencies management ===== | ===== Multi-currency management ===== |
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| Gestan allows you to work with several currencies: for example, a company can have customers who pay it in euros, and others in dollars, while it pays certain suppliers in euros, and others in dollars. | Gestan allows you to work with multiple currencies: for example, a company may have customers who pay in euros and others in dollars, whilst it pays some suppliers in euros and others in dollars. |
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| The principle is that all data will be recorded in the reference currency, the one you have chosen in the [[en:wiki:parametrage:general:entreprise#volet_juridique_fiscal|general parameterization]] as being the most common sales currency. And in case it is necessary, the expression currency and exchange rate will be stored in the same record. | The principle is that all data will be recorded in the reference currency, which you have selected in the [[en:wiki:parametrage:general:entreprise#volet_juridique_fiscal|general settings]] as the most common sales currency. Where necessary, the display currency and the exchange rate will be stored in the same record. |
| ==== Customer billing ==== | ==== Customer Invoicing ==== |
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| When you save your products in your catalog, you enter them in the reference currency (that of the general settings). Thus, you will produce customer invoices in reference currency. | When you enter your products into your catalogue, you enter them in the reference currency (the one specified in the general settings). You will therefore generate customer invoices in the reference currency. |
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| If your customer's currency is not your reference currency, you must express your customer invoice in the customer's currency. To do this, the context menu of the list of invoices contains the item **Specific options**, which opens the screen below. | If your customer’s currency is not your reference currency, you must issue your customer invoice in the customer’s currency. To do this, the context menu for the list of invoices contains the option **Specific Options**, which opens the screen shown below. |
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| {{:fr:wiki:compta:comptaprinc_02.png?nolink|}} | {{fr:wiki:compta:comptaprinc_02.png?nolink|}} |
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| You can enter the ISO code of any currency in the **Currency code** field and use the <badge>1</badge> button to retrieve today's exchange rate (on the ECB website). You can also manually enter the exchange rate. When printed, the invoice will be printed in the reference currency. | You can enter the ISO code for any currency in the **Currency code** field and use the <badge>1</badge> button to retrieve the current exchange rate (from the ECB website). You can also enter the exchange rate manually. When printed, the invoice will be printed in the reference currency. |
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| At checkout, you will receive a payment in the customer's currency, which will be indicated on the checkout pop-up. | Upon payment, you will receive a payment in the customer’s currency, which will be indicated on the payment confirmation pop-up. |
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| {{:fr:wiki:compta:comptaprinc_03.png?nolink|}} | {{fr:wiki:compta:comptaprinc_03.png?nolink|}} |
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| In the event of a significant variation in the exchange rate between issuance of the invoice and receipt of payment, an entry for exchange variation may be necessary. | In the event of a significant change in the exchange rate between the invoice being issued and payment being received, it may be necessary to make an entry for exchange rate fluctuations. |
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| ==== Supplier invoicing ==== | ==== Supplier invoicing ==== |
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| For suppliers, it's the same principle, in reverse. | For suppliers, the same principle applies, but in reverse. |
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| Supplier prices will be managed not in the suppliers' usual currency, but in your reference currency. | Supplier rates will be managed not in the suppliers’ currency of choice, but in your reference currency. |
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| When you save the supplier's invoice, you save it in your base currency, and convert it according to the exchange rate indicated by the supplier, or the exchange rate at the time of payment, depending on the purchasing agreement . | When you post the supplier’s invoice, you post it in your reference currency and convert it using the exchange rate specified by the supplier, or the exchange rate at the time of payment, depending on the purchase agreement. |
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| ==== Accounting documents ==== | ==== Accounting documents ==== |
| All accounting documents can be expressed in the currency of your choice. | All accounting documents can be expressed in the currency of your choice. |
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| To do this, simply select the currency via the context menu of the **Currency** field. Below for example is the accounting journal generation screen. | To do this, simply select the currency via the context menu of the field **Currency**field. Below, for example, is the screen for generating accounting journals. |
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| {{:undefined:comptaprinc_04.png?nolink|}} | {{undefined:comptaprinc_04.png?nolink|}} |
| ===== Operating modes with an external accountant ===== | ===== Operating modes with an external accountant ===== |
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| There are three classic operating modes, from manual to automatic operation: | There are three standard operating modes, ranging from manual to automatic: |
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| ==== Transmission of invoices only ==== | === 1-Transmission of invoices only === |
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| You only record customer invoices and their payments. You only transmit the list of invoices and their status (collected or not), via a right click on the list (you can also use the [[en:addons:transcompta|TRANSCOMPTA]] extension for this. | You only record customer invoices and their payments. You simply submit the list of invoices and their status (paid or unpaid) by right-clicking on the list (you can also use the [[fr:addons:transcompta|TRANSCOMPTA extension]]). |
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| You will also need to send them your supporting documents (supplier invoices, expense reports, etc.) in the form of papers or scans, for inspection. | You will also need to send your supporting documents (supplier invoices, expense claims, etc.) in paper or scanned form for verification. |
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| ==== Transmission of invoices and entries==== | === 2-Submission of invoices and journal entries=== |
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| You record your customer and supplier payments in Gestan, and you tally and justify the documents. You send your accountant the list of customer invoices with a simple right click, and the list of entries with the same right click (you can also use the [[en:addons:transcompta|TRANSCOMPTA]] extension for this. | You record your customer and supplier payments in Gestan, and you reconcile and verify the supporting documents. You send your accountant the list of customer invoices with a simple right-click, and the list of journal entries using the same right-click (you can also use the [[fr:addons:transcompta|TRANSCOMPTA]]). |
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| You send them the supporting documents in paper form or deferred scan, possibly on the closing date of the financial year. | You send them the supporting documents in paper form or as scans at a later date, possibly on the financial year-end date |
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| === Automatic transmission, in the format of your accountant's software === | === 3-Automatic transmission, in your accountant’s software format=== |
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| As in the previous case, you record your customer and supplier payments in Gestan, and you tally and justify the documents, and you automatically export your accounting data in full, in the format of its software. This way, your accountant no longer has to make any entries. | As in the previous case, you record your customer and supplier payments at Gestan, reconcile and verify the documents, and automatically export all your accounting data in the format compatible with your accountant’s software. This means your accountant no longer needs to enter any data manually. |
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| **We recommend this mode**, after having carried out, in consultation with the accountant, a configuration of Gestan's accounting imputations, according to the desired "granularity". | **We recommend this method**, after having, in consultation with your accountant, configured the accounting allocations in Gestan according to the desired ‘level of detail’. |
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| {{ :fr:wiki:compta:compta_pied.png?nolink |}} | {{ fr:wiki:compta:compta_pied.png?nolink |}} |
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| | \\ \\ |
| ----------------- | ----------------- |
| {{:wiki:tags:voir_aussi.gif?nolink |}}**Other Accounting articles** | ℹ️ **Other “Accounting” articles** |
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| <nspages en:wiki:compta -nbCol=2 -textPages="" -h1 -r -simpleLineBreak > | <nspages fr:wiki:compta -nbCol=2 -textPages="" -h1 -r -simpleLineBreak > |