{"id":6787,"date":"2017-01-28T16:36:27","date_gmt":"2017-01-28T15:36:27","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=6787"},"modified":"2017-01-28T16:36:27","modified_gmt":"2017-01-28T15:36:27","slug":"analyser-le-fichier-des-ecritures-comptables-avec-veryfec","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=6787","title":{"rendered":"Analyser le Fichier des Ecritures Comptables avec Veryfec"},"content":{"rendered":"<p style=\"text-align: justify;\">Le <a title=\"V\u00e9rification des comptabilit\u00e9s informatis\u00e9es : nouvelles obligations \u00e0 la charge des entreprises \u00e0 compter de 2014\" href=\"http:\/\/www.auditsi.eu\/?p=4030\">Fichier d\u2019Ecritures Comptables (FEC)<\/a> doit \u00eatre remis \u00e0 l\u2019administration fiscale par le contribuable&nbsp;d\u00e8s le d\u00e9but de toute proc\u00e9dure de v\u00e9rification de comptabilit\u00e9. L\u2019administration fiscale compte beaucoup sur le FEC pour intensifier la lutte contre la fraude fiscale et augmenter la rentabilit\u00e9 de ses contr\u00f4les. La non remise du FEC ou sa non conformit\u00e9 \u00e0 la <a title=\"V\u00e9rification des comptabilit\u00e9s informatis\u00e9es : pr\u00e9cisions sur le format des fichiers \u00e0 produire\" href=\"http:\/\/www.auditsi.eu\/?p=4202\">norme codifi\u00e9e<\/a> \u00e0 l\u2019article A.47 A-1 du livre des proc\u00e9dures fiscales expose le contribuable \u00e0 de <a title=\"Durcissement des sanctions pour d\u00e9faut de pr\u00e9sentation de la comptabilit\u00e9 informatis\u00e9e sur support d\u00e9mat\u00e9rialis\u00e9, de comptes consolid\u00e9s et de la comptabilit\u00e9 analytique\" href=\"http:\/\/www.auditsi.eu\/?p=5439\">lourdes sanctions<\/a>.<\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.auditsi.eu\/?attachment_id=6789\" rel=\"attachment wp-att-6789\"><img loading=\"lazy\" decoding=\"async\" width=\"694\" height=\"249\" class=\"aligncenter size-full wp-image-6789\" alt=\"logo veryfec\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2017\/01\/veryfec.png\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2017\/01\/veryfec.png 694w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2017\/01\/veryfec-300x108.png 300w\" sizes=\"auto, (max-width: 694px) 100vw, 694px\" \/><\/a><\/p>\n<p style=\"text-align: justify;\">ECF, syndicat d&#8217;experts-comptables, propose une application en ligne, <a href=\"http:\/\/www.veryfec.com\/\">veryfec.com<\/a>,&nbsp;pour analyser la coh\u00e9rence du&nbsp;FEC. Pour ce faire, il faut disposer d&#8217;un FEC et saisir quelques param\u00e8tres.<\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.auditsi.eu\/?attachment_id=6793\" rel=\"attachment wp-att-6793\"><img loading=\"lazy\" decoding=\"async\" width=\"949\" height=\"821\" class=\"aligncenter size-full wp-image-6793\" alt=\"Ecran de param\u00e9trage de Veryfec\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2017\/01\/veryfec-\u00e9cran-de-param\u00e8tres.png\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2017\/01\/veryfec-\u00e9cran-de-param\u00e8tres.png 949w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2017\/01\/veryfec-\u00e9cran-de-param\u00e8tres-300x260.png 300w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2017\/01\/veryfec-\u00e9cran-de-param\u00e8tres-768x664.png 768w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2017\/01\/veryfec-\u00e9cran-de-param\u00e8tres-730x632.png 730w\" sizes=\"auto, (max-width: 949px) 100vw, 949px\" \/><\/a><\/p>\n<p style=\"text-align: justify;\">Apr\u00e8s quelques instants, l&#8217;application donne une synth\u00e8se des points de contr\u00f4le (affect\u00e9s d&#8217;un code couleur en fonction du degr\u00e9 d&#8217;anomalie relev\u00e9) :<\/p>\n<ul>\n<li style=\"text-align: justify;\">Format du FEC conforme aux prescriptions de la loi (nombre et nom des colonnes, s\u00e9parateur de colonnes&#8230;),<\/li>\n<li style=\"text-align: justify;\">Date de validation des \u00e9critures,<\/li>\n<li style=\"text-align: justify;\">Date des \u00e9critures et pi\u00e8ces comptables comprises entre les dates de d\u00e9but et de fin d&#8217;exercice,<\/li>\n<li style=\"text-align: justify;\">Chronologie des \u00e9critures comptables,<\/li>\n<li style=\"text-align: justify;\">Equilibre des \u00e9critures&#8230;<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ces contr\u00f4les doivent \u00eatre r\u00e9alis\u00e9s r\u00e9guli\u00e8rement afin de traiter \u00e0 la source toute apparition d&#8217;anomalie (et a minima une fois par an au moment de la cl\u00f4ture des comptes). Il&nbsp;ne faut surtout pas attendre l&#8217;avis de v\u00e9rification de comptabilit\u00e9 pour se pr\u00e9occuper de la coh\u00e9rence du FEC.<\/p>\n<p style=\"text-align: justify;\">Autres outils d&#8217;analyse du FEC :<\/p>\n<ul>\n<li style=\"text-align: justify;\"><a href=\"https:\/\/www.auditsi.eu\/?p=5488\">Compta D\u00e9mat<\/a> (DGFiP)<\/li>\n<li style=\"text-align: justify;\"><a href=\"https:\/\/www.auditsi.eu\/?p=5502\">Super FEC<\/a><\/li>\n<li style=\"text-align: justify;\"><a href=\"https:\/\/www.auditsi.eu\/?p=6512\">Excel et VBA<\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><em>Tous savoir sur le <\/em><a title=\"Tous les articles en rapport avec le Fichier des Ecritures Comptables\" href=\"http:\/\/www.auditsi.eu\/?tag=fec\"><em>Fichier des Ecritures Comptables (FEC)<\/em><\/a><em>\u2026 \/ la <a href=\"http:\/\/www.auditsi.eu\/?tag=conversion-de-fichier\">conversion de fichier<\/a> (Texte &lt;-&gt; Excel) \/ l\u2019<a href=\"http:\/\/www.auditsi.eu\/?tag=analyse-de-donnees\">analyse de donn\u00e9es<\/a><\/em><\/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=\"Analyser%20le%20Fichier%20des%20Ecritures%20Comptables%20avec%20Veryfec\";<\/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 Fichier d\u2019Ecritures Comptables (FEC) doit \u00eatre remis \u00e0 l\u2019administration fiscale par le contribuable&nbsp;d\u00e8s le d\u00e9but de toute proc\u00e9dure de v\u00e9rification de comptabilit\u00e9. L\u2019administration fiscale compte beaucoup sur le FEC pour intensifier la lutte contre la fraude fiscale et augmenter la rentabilit\u00e9 de ses contr\u00f4les. La non remise du FEC ou sa non conformit\u00e9 \u00e0 &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=6787\" class=\"more-link\">Continue reading &lsquo;Analyser le Fichier des Ecritures Comptables avec Veryfec&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=\"Analyser%20le%20Fichier%20des%20Ecritures%20Comptables%20avec%20Veryfec\";<\/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":[7,800,8],"tags":[166,523,1632,1224,1210,1211,1200,1797],"class_list":["post-6787","post","type-post","status-publish","format-standard","hentry","category-breves","category-cycle-fiscalite","category-extractions-de-donnees","tag-analyse-de-donnees","tag-controle-de-coherence","tag-controle-des-comptes","tag-ecf","tag-fec","tag-fichier-des-ecritures-comptables","tag-verification-des-comptabilites-informatisees","tag-veryfec-com"],"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\/6787","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=6787"}],"version-history":[{"count":4,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/6787\/revisions"}],"predecessor-version":[{"id":6794,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/6787\/revisions\/6794"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6787"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6787"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6787"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}