{"id":286,"date":"2009-02-18T22:53:26","date_gmt":"2009-02-18T21:53:26","guid":{"rendered":"http:\/\/www.auditsi.eu\/?p=286"},"modified":"2014-10-20T10:13:35","modified_gmt":"2014-10-20T08:13:35","slug":"modelisation-des-documents-comptables-dans-les-bases-de-donnees","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=286","title":{"rendered":"Syst\u00e8me informatique : mod\u00e9lisation des documents comptables dans les bases de donn\u00e9es"},"content":{"rendered":"<p style=\"text-align: justify;\">Le syst\u00e8me informatique stocke les flux d&#8217;informations trait\u00e9s par le syst\u00e8me d&#8217;information dans des bases de donn\u00e9es. Les documents comptables (factures, bons de livraison, bons de commande&#8230;) que l&#8217;on conna\u00eet sous forme papier ont leur repr\u00e9sentation num\u00e9rique dans les bases de donn\u00e9es. Ils sont toujours repr\u00e9sent\u00e9s par deux tables de donn\u00e9es :<\/p>\n<ul style=\"text-align: justify;\">\n<li>Une table d&#8217;ent\u00eates : cette table recense les documents comptables (un enregistrement par document). Les champs de donn\u00e9es sont principalement le num\u00e9ro de document (identifiant unique), code tiers, date&#8230;<\/li>\n<li>Une table des lignes : cette table enregistre le d\u00e9tail des documents. Par exemple, pour une facture, cette table pr\u00e9cise le num\u00e9ro de facture, la r\u00e9f\u00e9rence du produit, la quantit\u00e9, le prix unitaire, le num\u00e9ro du bon de livraison&#8230; Chaque enregistrement correspond \u00e0 une ligne de la facture.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ces deux tables sont indissociables l&#8217;une de l&#8217;autre.<\/p>\n<p style=\"text-align: justify;\">Lors des extractions de donn\u00e9es en rapport avec le d\u00e9tail des documents comptables, l&#8217;auditeur veillera \u00e0 toujours utiliser ces deux tables surtout si son objectif est de rapprocher le d\u00e9tail de factures avec d&#8217;autres documents ou flux (par exemple rapprocher des sorties de stock avec des facturations de produits).<\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img decoding=\"async\" src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"Syst%C3%A8me%20informatique%20%3A%20mod%C3%A9lisation%20des%20documents%20comptables%20dans%20les%20bases%20de%20donn%C3%A9es\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>Le syst\u00e8me informatique stocke les flux d&#8217;informations trait\u00e9s par le syst\u00e8me d&#8217;information dans des bases de donn\u00e9es. Les documents comptables (factures, bons de livraison, bons de commande&#8230;) que l&#8217;on conna\u00eet sous forme papier ont leur repr\u00e9sentation num\u00e9rique dans les bases de donn\u00e9es. Ils sont toujours repr\u00e9sent\u00e9s par deux tables de donn\u00e9es : Une table d&#8217;ent\u00eates &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=286\" class=\"more-link\">Continue reading &lsquo;Syst\u00e8me informatique : mod\u00e9lisation des documents comptables dans les bases de donn\u00e9es&rsquo; &raquo;<\/a><\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"Syst%C3%A8me%20informatique%20%3A%20mod%C3%A9lisation%20des%20documents%20comptables%20dans%20les%20bases%20de%20donn%C3%A9es\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"advanced_seo_description":"","jetpack_seo_html_title":"","jetpack_seo_noindex":false,"ngg_post_thumbnail":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[50,7,24,33],"tags":[84,22,83,82,1627],"class_list":["post-286","post","type-post","status-publish","format-standard","hentry","category-audit-de-donnees","category-breves","category-systeme-dinformation","category-systeme-informatique","tag-bases-de-donnees","tag-extraction-de-donnees","tag-flux-dinformations","tag-modelisation","tag-systeme-informatique"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":false,"_links":{"self":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/286","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=286"}],"version-history":[{"count":1,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/286\/revisions"}],"predecessor-version":[{"id":5497,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/286\/revisions\/5497"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=286"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=286"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=286"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}