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Le manuel de procédures comptables: guide d'élaboration: Droit comptable OHADA - Conforme au SYSCOHADA révisé
Paperback
Publisher: Independently Published
Published: Mar 4 2026
Pages: 336
Weight: 0.99
Height: 0.70 Width: 6.00 Depth: 9.00
Language: French
Le manuel des procédures comptables: guide d'élaboration - Droit comptable OHADA est un ouvrage pratique destiné à accompagner les professionnels, dirigeants, étudiants et organisations dans la conception, la formalisation et la mise en oeuvre d'un manuel des procédures comptables conforme aux exigences de l'Acte Uniforme relatif au Droit comptable et à l'Information Financière (AUDCIF).
Dans de nombreuses entreprises, associations, ONG, projets de développement et institutions, les procédures comptables existent parfois de manière informelle, dispersée ou incomplète. Cette situation fragilise l'organisation, complique le contrôle interne, ralentit la production de l'information financière et expose l'entité à des risques d'erreurs, d'irrégularités ou de non-conformité.
Cet ouvrage propose une démarche structurée pour comprendre le rôle du manuel des procédures comptables, identifier les cycles concernés, décrire les tâches, répartir les responsabilités, documenter les contrôles clés et organiser les flux d'informations comptables. Il met l'accent sur la cohérence entre l'organisation administrative, le système comptable, le contrôle interne et les obligations prévues par le droit comptable OHADA.
Le lecteur y trouvera une approche méthodique pour élaborer ou améliorer un manuel des procédures comptables, avec une attention particulière portée aux principaux cycles: achats-fournisseurs, ventes-clients, trésorerie, immobilisations, stocks, paie, charges, produits, clôture comptable et production des états financiers.
Ce guide s'adresse notamment aux chefs d'entreprise, responsables administratifs et financiers, experts-comptables et leurs collaborateurs, comptables, auditeurs, consultants, contrôleurs internes, responsables d'ONG et de projets, étudiants en comptabilité, ainsi qu'à toute personne appelée à concevoir, utiliser, contrôler ou mettre à jour un manuel de procédures comptables.
Plus qu'un simple document administratif, le manuel des procédures comptables est un outil de gouvernance, de sécurisation des opérations, de continuité de l'activité et de fiabilisation de l'information financière. Cet ouvrage aide à en comprendre les enjeux et à le construire avec méthode, clarté et rigueur professionnelle.
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