From f7ee0ae730f47bfef173c394fa4db71a22dece61 Mon Sep 17 00:00:00 2001
From: Julien Moutinho <julm+garradin@autogeree.net>
Date: Fri, 26 Sep 2014 22:47:07 +0200
Subject: [PATCH] =?utf8?q?Ajout=20du=20support=20des=20=C3=A9critures=20ve?=
 =?utf8?q?ntil=C3=A9es.?=
MIME-Version: 1.0
Content-Type: text/plain; charset=utf8
Content-Transfer-Encoding: 8bit

---
 include/class.compta_comptes.php              |  20 +-
 include/class.compta_comptes_bancaires.php    |   5 +-
 include/class.compta_exercices.php            |  70 +++---
 include/class.compta_import.php               | 205 ++++++++++++------
 include/class.compta_journal.php              | 113 +++++-----
 include/class.compta_stats.php                |  14 +-
 include/class.cotisations_membres.php         |   8 +-
 include/class.db.php                          |   3 +-
 include/class.membres.php                     |   2 +-
 include/data/schema.sql                       |  22 +-
 include/lib.template.php                      |   6 +-
 templates/admin/compta/comptes/journal.tpl    |  16 +-
 templates/admin/compta/exercices/bilan.tpl    |  10 +-
 .../compta/exercices/compte_resultat.tpl      |  10 +-
 .../admin/compta/exercices/grand_livre.tpl    |  28 ++-
 templates/admin/compta/exercices/journal.tpl  |  29 +--
 templates/admin/compta/import.tpl             |   4 +-
 templates/admin/compta/operations/index.tpl   |   4 +-
 .../admin/compta/operations/modifier.tpl      |  93 +++++++-
 templates/admin/compta/operations/saisir.tpl  |  93 +++++++-
 templates/admin/compta/operations/voir.tpl    |  27 ++-
 templates/admin/config/membres.tpl            |  10 +-
 www/admin/compta/comptes/journal.php          |  13 +-
 .../compta/exercices/compte_resultat.php      |   3 +-
 www/admin/compta/exercices/journal.php        |  18 +-
 www/admin/compta/import.php                   |  17 +-
 www/admin/compta/operations/index.php         |  16 +-
 www/admin/compta/operations/membre.php        |   2 +-
 www/admin/compta/operations/modifier.php      |  45 +++-
 www/admin/compta/operations/saisir.php        |  52 ++++-
 www/admin/compta/operations/voir.php          |  14 +-
 www/admin/config/membres.php                  |   5 +-
 www/admin/static/admin.css                    |   6 +-
 www/admin/static/handheld.css                 |   6 +-
 34 files changed, 655 insertions(+), 334 deletions(-)

diff --git a/include/class.compta_comptes.php b/include/class.compta_comptes.php
index 02021a2..0ec751e 100644
--- a/include/class.compta_comptes.php
+++ b/include/class.compta_comptes.php
@@ -11,9 +11,9 @@ class Compta_Comptes
     const PRODUIT = 0x04;
     const CHARGE = 0x08;
 
-    public function importPlan()
+    public function importPlan($file = NULL)
     {
-        $plan = json_decode(file_get_contents(ROOT . '/include/data/plan_comptable.json'), true);
+        $plan = json_decode(file_get_contents($file ? $file : ROOT.'/include/data/plan_comptable.json'), true);
 
         $db = DB::getInstance();
         $db->exec('BEGIN;');
@@ -44,7 +44,7 @@ class Compta_Comptes
             }
         }
 
-        $db->exec('DELETE FROM compta_comptes WHERE id NOT IN(\''.implode('\', \'', $ids).'\') AND plan_comptable = 1;');
+        //$db->exec('DELETE FROM compta_comptes WHERE id NOT IN(\''.implode('\', \'', $ids).'\') AND plan_comptable = 1;');
 
         $db->exec('END;');
 
@@ -131,7 +131,7 @@ class Compta_Comptes
         $db = DB::getInstance();
 
         // Ne pas supprimer un compte qui est utilisé !
-        if ($db->simpleQuerySingle('SELECT 1 FROM compta_journal WHERE compte_debit = ? OR compte_debit = ? LIMIT 1;', false, $id, $id))
+        if ($db->simpleQuerySingle('SELECT 1 FROM compta_flux WHERE compte = ? LIMIT 1;', false, $id))
         {
             throw new UserException('Ce compte ne peut être supprimé car des opérations comptables y sont liées.');
         }
@@ -160,8 +160,8 @@ class Compta_Comptes
     {
         $db = DB::getInstance();
 
-        if ($db->simpleQuerySingle('SELECT 1 FROM compta_journal
-                WHERE compte_debit = ? OR compte_debit = ? LIMIT 1;', false, $id, $id))
+        if ($db->simpleQuerySingle('SELECT 1 FROM compta_flux
+                WHERE compte = ? LIMIT 1;', false, $id))
         {
             return false;
         }
@@ -184,8 +184,9 @@ class Compta_Comptes
         $db = DB::getInstance();
 
         if ($db->simpleQuerySingle('SELECT 1 FROM compta_journal
+                LEFT JOIN compta_flux ON compta_journal.id = compta_flux.id_journal
                 WHERE id_exercice = (SELECT id FROM compta_exercices WHERE cloture = 0 LIMIT 1) 
-                AND (compte_debit = ? OR compte_debit = ?) LIMIT 1;', false, $id, $id))
+                AND compte = ? LIMIT 1;', false, $id))
         {
             return false;
         }
@@ -211,8 +212,9 @@ class Compta_Comptes
         
         // Ne pas désactiver un compte utilisé dans l'exercice courant
         if ($db->simpleQuerySingle('SELECT 1 FROM compta_journal
+                LEFT JOIN compta_flux ON compta_journal.id = compta_flux.id_journal
                 WHERE id_exercice = (SELECT id FROM compta_exercices WHERE cloture = 0 LIMIT 1) 
-                AND (compte_debit = ? OR compte_debit = ?) LIMIT 1;', false, $id, $id))
+                AND compte = ? LIMIT 1;', false, $id))
         {
             throw new UserException('Ce compte ne peut être désactivé car des écritures y sont liées sur l\'exercice courant. '
                 . 'Il faut supprimer ou ré-attribuer ces écritures avant de pouvoir supprimer le compte.');
@@ -322,4 +324,4 @@ class Compta_Comptes
     }
 }
 
-?>
\ No newline at end of file
+?>
diff --git a/include/class.compta_comptes_bancaires.php b/include/class.compta_comptes_bancaires.php
index 1ac1213..88eb210 100644
--- a/include/class.compta_comptes_bancaires.php
+++ b/include/class.compta_comptes_bancaires.php
@@ -75,8 +75,9 @@ class Compta_Comptes_Bancaires extends Compta_Comptes
 
         // Ne pas supprimer/désactiver un compte qui est utilisé dans l'exercice courant
         if ($db->simpleQuerySingle('SELECT 1 FROM compta_journal
+                LEFT JOIN compta_flux ON compta_journal.id = compta_flux.id_journal
                 WHERE id_exercice = (SELECT id FROM compta_exercices WHERE cloture = 0 LIMIT 1) 
-                AND (compte_debit = ? OR compte_debit = ?) LIMIT 1;', false, $id, $id))
+                AND compte = ? LIMIT 1;', false, $id))
         {
             throw new UserException('Ce compte ne peut être supprimé car des écritures y sont liées sur l\'exercice courant. '
                 . 'Il faut supprimer ou ré-attribuer ces écritures avant de pouvoir supprimer le compte.');
@@ -161,4 +162,4 @@ class Compta_Comptes_Bancaires extends Compta_Comptes
     }
 }
 
-?>
\ No newline at end of file
+?>
diff --git a/include/class.compta_exercices.php b/include/class.compta_exercices.php
index 02edb14..e115a35 100644
--- a/include/class.compta_exercices.php
+++ b/include/class.compta_exercices.php
@@ -204,9 +204,10 @@ class Compta_Exercices
             $journal->add([
                 'libelle'   =>  'Résultat de l\'exercice précédent',
                 'date'      =>  $date,
-                'montant'   =>  abs($resultat),
-                'compte_debit'  =>  $resultat < 0 ? 129 : NULL,
-                'compte_credit' =>  $resultat > 0 ? 120 : NULL,
+                'fluxs'     =>
+                  [ [ 'compte'  => $resultat > 0 ? 129 : 120
+                    , 'montant' => abs($resultat) ]
+                  ]
             ]);
         }
 
@@ -283,8 +284,11 @@ class Compta_Exercices
     public function getJournal($exercice)
     {
         $db = DB::getInstance();
-        $query = 'SELECT *, strftime(\'%s\', date) AS date FROM compta_journal
-            WHERE id_exercice = '.(int)$exercice.' ORDER BY date, id;';
+        $query = 'SELECT *, strftime(\'%s\', date) AS date, -montant AS montant_oppose
+            FROM compta_flux
+            LEFT JOIN compta_journal ON compta_journal.id = compta_flux.id_journal
+            WHERE compta_journal.id_exercice = '.(int)$exercice.'
+            ORDER BY date, id;';
         return $db->simpleStatementFetch($query);
     }
 
@@ -293,12 +297,9 @@ class Compta_Exercices
         $db = DB::getInstance();
         $livre = ['classes' => [], 'debit' => 0.0, 'credit' => 0.0];
 
-        $res = $db->prepare('SELECT compte FROM
-            (SELECT compte_debit AS compte FROM compta_journal
-                    WHERE id_exercice = '.(int)$exercice.' GROUP BY compte_debit
-                UNION
-                SELECT compte_credit AS compte FROM compta_journal
-                    WHERE id_exercice = '.(int)$exercice.' GROUP BY compte_credit)
+        $res = $db->prepare('SELECT compte FROM compta_flux
+            LEFT JOIN compta_journal ON compta_journal.id = compta_flux.id_journal
+            WHERE id_exercice = '.(int)$exercice.'
             ORDER BY base64(compte) COLLATE BINARY ASC;'
             )->execute();
 
@@ -328,19 +329,20 @@ class Compta_Exercices
             $livre['classes'][$classe][$parent]['comptes'][$compte] = ['debit' => 0.0, 'credit' => 0.0, 'journal' => []];
 
             $livre['classes'][$classe][$parent]['comptes'][$compte]['journal'] = $db->simpleStatementFetch(
-                'SELECT *, strftime(\'%s\', date) AS date FROM (
-                    SELECT * FROM compta_journal WHERE compte_debit = :compte AND id_exercice = '.(int)$exercice.'
-                    UNION
-                    SELECT * FROM compta_journal WHERE compte_credit = :compte AND id_exercice = '.(int)$exercice.'
-                    )
-                ORDER BY date, numero_piece, id;', SQLITE3_ASSOC, ['compte' => $compte]);
+                'SELECT *, strftime(\'%s\', date) AS date FROM compta_journal
+                 LEFT JOIN compta_flux ON compta_journal.id = compta_flux.id_journal
+                 WHERE compte = :compte AND id_exercice = '.(int)$exercice.'
+                 ORDER BY date, numero_piece, id;', SQLITE3_ASSOC, ['compte' => $compte]);
 
             $debit = (float) $db->simpleQuerySingle(
-                'SELECT SUM(montant) FROM compta_journal WHERE compte_debit = ? AND id_exercice = '.(int)$exercice.';',
+                'SELECT SUM(montant) FROM compta_journal
+                 LEFT JOIN compta_flux ON compta_journal.id = compta_flux.id_journal
+                 WHERE compte = ? AND montant > 0 AND id_exercice = '.(int)$exercice.';',
                 false, $compte);
-
             $credit = (float) $db->simpleQuerySingle(
-                'SELECT SUM(montant) FROM compta_journal WHERE compte_credit = ? AND id_exercice = '.(int)$exercice.';',
+                'SELECT -SUM(montant) FROM compta_journal
+                 LEFT JOIN compta_flux ON compta_journal.id = compta_flux.id_journal
+                 WHERE compte = ? AND montant < 0 AND id_exercice = '.(int)$exercice.';',
                 false, $compte);
 
             $livre['classes'][$classe][$parent]['comptes'][$compte]['debit'] = $debit;
@@ -368,19 +370,25 @@ class Compta_Exercices
 
         $res = $db->prepare('SELECT compte, SUM(debit), SUM(credit)
             FROM
-                (SELECT compte_debit AS compte, SUM(montant) AS debit, 0 AS credit
-                    FROM compta_journal WHERE id_exercice = '.(int)$exercice.' GROUP BY compte_debit
+                (SELECT compte, SUM(montant) AS debit, 0 AS credit
+                    FROM compta_journal
+                    LEFT JOIN compta_flux ON compta_journal.id = compta_flux.id_journal
+                    WHERE montant > 0 AND id_exercice = '.(int)$exercice.' GROUP BY compte
                 UNION
-                SELECT compte_credit AS compte, 0 AS debit, SUM(montant) AS credit
-                    FROM compta_journal WHERE id_exercice = '.(int)$exercice.' GROUP BY compte_credit)
+                SELECT compte, 0 AS debit, -SUM(montant) AS credit
+                    FROM compta_journal
+                    LEFT JOIN compta_flux ON compta_journal.id = compta_flux.id_journal
+                    WHERE montant < 0 AND id_exercice = '.(int)$exercice.' GROUP BY compte)
             WHERE compte LIKE \'6%\' OR compte LIKE \'7%\'
             GROUP BY compte
             ORDER BY base64(compte) COLLATE BINARY ASC;'
             )->execute();
 
+
         while ($row = $res->fetchArray(SQLITE3_NUM))
         {
             list($compte, $debit, $credit) = $row;
+            print_r([$compte, $debit, $credit]);
             $classe = substr($compte, 0, 1);
             $parent = substr($compte, 0, 2);
 
@@ -466,11 +474,15 @@ class Compta_Exercices
         // soit fait au niveau du SQL, mais pour le moment ça marche
         $res = $db->prepare('SELECT compte, debit, credit, (SELECT position FROM compta_comptes WHERE id = compte) AS position
             FROM
-                (SELECT compte_debit AS compte, SUM(montant) AS debit, NULL AS credit
-                    FROM compta_journal WHERE id_exercice = '.(int)$exercice.' GROUP BY compte_debit
+                (SELECT compte, SUM(montant) AS debit, NULL AS credit
+                    FROM compta_journal
+                    LEFT JOIN compta_flux ON compta_journal.id = compta_flux.id_journal
+                    WHERE montant > 0 AND id_exercice = '.(int)$exercice.' GROUP BY compte
                 UNION
-                SELECT compte_credit AS compte, NULL AS debit, SUM(montant) AS credit
-                    FROM compta_journal WHERE id_exercice = '.(int)$exercice.' GROUP BY compte_credit)
+                SELECT compte, NULL AS debit, SUM(montant) AS credit
+                    FROM compta_journal
+                    LEFT JOIN compta_flux ON compta_journal.id = compta_flux.id_journal
+                    WHERE montant < 0 AND id_exercice = '.(int)$exercice.' GROUP BY compte)
             WHERE compte IN (SELECT id FROM compta_comptes WHERE position IN ('.implode(', ', $include).'))
             ORDER BY base64(compte) COLLATE BINARY ASC;'
             )->execute();
@@ -566,4 +578,4 @@ class Compta_Exercices
     }
 }
 
-?>
\ No newline at end of file
+?>
diff --git a/include/class.compta_import.php b/include/class.compta_import.php
index 73fd99b..ec1688d 100644
--- a/include/class.compta_import.php
+++ b/include/class.compta_import.php
@@ -25,28 +25,30 @@ class Compta_Import
 	{
 		$db = DB::getInstance();
 
-		$res = $db->prepare('SELECT
-			journal.id,
-			strftime(\'%d/%m/%Y\', date) AS date,
-			(CASE cat.type WHEN 1 THEN \'Recette\' WHEN -1 THEN \'Dépense\' ELSE \'Autre\' END) AS type,
-			(CASE cat.intitule WHEN NULL THEN \'\' ELSE cat.intitule END) AS cat,
-			journal.libelle,
-			montant,
-			compte_debit,
-			debit.libelle AS libelle_debit,
-			compte_credit,
-			credit.libelle AS libelle_credit,
-			(CASE moyen_paiement WHEN NULL THEN \'\' ELSE moyen.nom END) AS moyen,
-			numero_cheque,
-			numero_piece,
-			remarques
+		$retro_comptatibility = 'SELECT count(montant) AS montants FROM compta_flux WHERE compta_flux.id_journal = journal.id';
+		$res = $db->prepare('
+			SELECT
+				journal.id,
+				strftime(\'%d/%m/%Y\', date) AS date,
+				(CASE cat.type WHEN 1 THEN \'Recette\' WHEN -1 THEN \'Dépense\' ELSE \'Autre\' END) AS type,
+				(CASE cat.intitule WHEN NULL THEN \'\' ELSE cat.intitule END),
+				journal.libelle,
+				abs(flux.montant) AS montant,
+				(CASE WHEN flux.montant >= 0 THEN flux.compte ELSE \'\' END),
+				(CASE WHEN flux.montant >= 0 THEN flux_compte.libelle ELSE \'\' END) AS compte_debit_libelle,
+				(CASE WHEN flux.montant < 0 THEN flux.compte ELSE \'\' END),
+				(CASE WHEN flux.montant < 0 THEN flux_compte.libelle ELSE \'\' END) AS compte_credit_libelle,
+				(CASE moyen_paiement WHEN NULL THEN \'\' ELSE moyen.nom END) AS moyen,
+				numero_cheque,
+				numero_piece,
+				remarques
 			FROM compta_journal AS journal
 				LEFT JOIN compta_categories AS cat ON cat.id = journal.id_categorie
-				LEFT JOIN compta_comptes AS debit ON debit.id = journal.compte_debit
-				LEFT JOIN compta_comptes AS credit ON credit.id = journal.compte_credit
 				LEFT JOIN compta_moyens_paiement AS moyen ON moyen.code = journal.moyen_paiement
+				LEFT JOIN compta_flux AS flux ON flux.id_journal = journal.id
+				LEFT JOIN compta_comptes AS flux_compte ON flux_compte.id = flux.compte
 			WHERE id_exercice = '.(int)$exercice.'
-			ORDER BY journal.date;
+			ORDER BY journal.id;
 		')->execute();
 
 		$fp = fopen('php://output', 'w');
@@ -101,11 +103,15 @@ class Compta_Import
 		};
 
 		$line = 0;
+		$last_id = 0;
+		$id = 0;
 		$delim = utils::find_csv_delim($fp);
+		unset($data);
 
 		while (!feof($fp))
 		{
 			$row = fgetcsv($fp, 4096, $delim);
+			print_r(["row" => $row]);
 			$line++;
 
 			if (empty($row))
@@ -135,77 +141,136 @@ class Compta_Import
 				throw new UserException('Erreur sur la ligne ' . $line . ' : la première colonne doit être vide ou contenir le numéro unique d\'opération.');
 			}
 
+			$last_id = $id;
 			$id = $col('Numéro mouvement');
-			$date = $col('Date');
-
-			if (!preg_match('!^\d{2}/\d{2}/\d{4}$!', $date))
+			if ($id == $last_id)
 			{
-				$db->exec('ROLLBACK;');
-				throw new UserException('Erreur sur la ligne ' . $line . ' : la date n\'est pas au format jj/mm/aaaa.');
+				$montant = $col('Montant');
+				$debit = $col('Compte de débit - numéro');
+				$credit = $col('Compte de crédit - numéro');
+
+				if (trim($debit) == '' && trim($credit) != '')
+				{
+					$debit = null;
+					$fluxs[] =
+					 [ 'compte' => $credit
+					 , 'montant' => - $montant
+					 ];
+				}
+				if (trim($debit) != '' && trim($credit) == '')
+				{
+					$credit = null;
+					$fluxs[] =
+					 [ 'compte' => $debit
+					 , 'montant' => $montant
+					 ];
+				}
 			}
+			else
+			{
+				if (isset($data)) {
+					// NOTE: import previously collected $last_id
+					$data['fluxs'] = $fluxs;
+					$id_journal = $db->simpleQuerySingle('SELECT id FROM compta_journal WHERE id = ?;', false, $last_id);
+					if (empty($last_id) || empty($id_journal))
+					{
+						print_r(["data" => $data]);
+						$journal->add($data);
+					}
+					else
+					{
+						print_r(['id' => $last_id, "data" => $data]);
+						$journal->edit($last_id, $data);
+					}
+					unset($data);
+				 }
+
+				// NOTE: start collecting $id
+				$fluxs = [];
+				$date = $col('Date');
+
+				if (!preg_match('!^\d{2}/\d{2}/\d{4}$!', $date))
+				{
+					$db->exec('ROLLBACK;');
+					throw new UserException('Erreur sur la ligne ' . $line . ' : la date n\'est pas au format jj/mm/aaaa.');
+				}
 
-			$date = explode('/', $date);
-			$date = $date[2] . '-' . $date[1] . '-' . $date[0];
+				$date = explode('/', $date);
+				$date = $date[2] . '-' . $date[1] . '-' . $date[0];
 
-			// En dehors de l'exercice courant
-			if ($db->simpleQuerySingle('SELECT 1 FROM compta_exercices
-				WHERE (? < debut OR ? > fin) AND cloture = 0;', false, $date, $date))
-			{
-				continue;
-			}
+				// En dehors de l'exercice courant
+				if ($db->simpleQuerySingle('SELECT 1 FROM compta_exercices
+					WHERE (? < debut OR ? > fin) AND cloture = 0;', false, $date, $date))
+				{
+					continue;
+				}
 
-			$debit = $col('Compte de débit - numéro');
-			$credit = $col('Compte de crédit - numéro');
+				$cat = $col('Catégorie');
+				$moyen = strtoupper(substr($col('Moyen de paiement'), 0, 2));
 
-			if (trim($debit) == '' && trim($credit) != '')
-			{
-				$debit = null;
-			}
-			elseif (trim($debit) != '' && trim($credit) == '')
-			{
-				$credit = null;
-			}
+				if (!$moyen || !array_key_exists($moyen, $liste_moyens))
+				{
+					$moyen = false;
+					$cat = false;
+				}
 
-			$cat = $col('Catégorie');
-			$moyen = strtoupper(substr($col('Moyen de paiement'), 0, 2));
+				if ($cat && !array_key_exists($cat, $liste_cats))
+				{
+					$cat = $moyen = false;
+				}
 
-			if (!$moyen || !array_key_exists($moyen, $liste_moyens))
-			{
-				$moyen = false;
-				$cat = false;
-			}
+				$montant = $col('Montant');
+				$debit = $col('Compte de débit - numéro');
+				$credit = $col('Compte de crédit - numéro');
 
-			if ($cat && !array_key_exists($cat, $liste_cats))
-			{
-				$cat = $moyen = false;
-			}
+				if (trim($debit) == '' && trim($credit) != '')
+				{
+					$debit = null;
+					$fluxs[] =
+					 [ 'compte' => $credit
+					 , 'montant' => - $montant
+					 ];
+				}
+				if (trim($debit) != '' && trim($credit) == '')
+				{
+					$credit = null;
+					$fluxs[] =
+					 [ 'compte' => $debit
+					 , 'montant' => $montant
+					 ];
+				}
 
-			$data = [
-				'libelle'       =>  $col('Libellé'),
-				'montant'       =>  (float) $col('Montant'),
-				'date'          =>  $date,
-				'compte_credit' =>  $credit,
-				'compte_debit'  =>  $debit,
-				'numero_piece'  =>  $col('Numéro de pièce'),
-				'remarques'     =>  $col('Remarques'),
-			];
+				$data = [
+					'libelle'       =>  $col('Libellé'),
+					'date'          =>  $date,
+					'numero_piece'  =>  $col('Numéro de pièce'),
+					'remarques'     =>  $col('Remarques'),
+				];
 
-			if ($cat)
-			{
-				$data['moyen_paiement']	=	$moyen;
-				$data['numero_cheque']	=	$col('Numéro de chèque');
-				$data['id_categorie']	=	$liste_cats[$cat];
+				if ($cat)
+				{
+					$data['moyen_paiement']	=	$moyen;
+					$data['numero_cheque']	=	$col('Numéro de chèque');
+					$data['id_categorie']	=	$liste_cats[$cat];
+				}
 			}
-
-			if (empty($id))
+		}
+		if (isset($data)) {
+			// NOTE: import previously collected $id
+			$data['fluxs'] = $fluxs;
+			$id_journal = $db->simpleQuerySingle('SELECT id FROM compta_journal WHERE id = ?;', false, $id);
+			if (empty($id) || empty($id_journal))
 			{
+				print_r(["data" => $data]);
 				$journal->add($data);
 			}
 			else
 			{
+				print_r(['id (end)' => $id, "data" => $data]);
 				$journal->edit($id, $data);
 			}
-		}
+			unset($data);
+		 }
 
 		$db->exec('END;');
 
@@ -384,4 +449,4 @@ class Compta_Import
 	}
 }
 
-?>
\ No newline at end of file
+?>
diff --git a/include/class.compta_journal.php b/include/class.compta_journal.php
index 9ff8c95..12c51e9 100644
--- a/include/class.compta_journal.php
+++ b/include/class.compta_journal.php
@@ -45,50 +45,26 @@ class Compta_Journal
             ? 'LIKE \'' . $db->escapeString(trim($id_compte)) . '%\''
             : '= \'' . $db->escapeString(trim($id_compte)) . '\'';
 
-        $debit = 'COALESCE((SELECT SUM(montant) FROM compta_journal WHERE compte_debit '.$compte.' AND id_exercice = '.(int)$exercice.'), 0)';
-        $credit = 'COALESCE((SELECT SUM(montant) FROM compta_journal WHERE compte_credit '.$compte.' AND id_exercice = '.(int)$exercice.'), 0)';
+        $solde = 'COALESCE((SELECT SUM(montant) FROM compta_journal
+                   LEFT JOIN compta_flux ON compta_journal.id = compta_flux.id_journal
+                   WHERE compte '.$compte.' AND id_exercice = '.(int)$exercice.'), 0)';
 
-        // L'actif augmente au débit, le passif au crédit
-        $position = $db->simpleQuerySingle('SELECT position FROM compta_comptes WHERE id = ?;', false, $id_compte);
-
-        if (($position & Compta_Comptes::ACTIF) || ($position & Compta_Comptes::CHARGE))
-        {
-            $query = $debit . ' - ' . $credit;
-        }
-        else
-        {
-            $query = $credit . ' - ' . $debit;
-        }
-
-        return $db->querySingle('SELECT ' . $query . ';');
+        return $db->querySingle('SELECT ' . $solde . ';');
     }
 
     public function getJournalCompte($compte, $inclure_sous_comptes = false)
     {
         $db = DB::getInstance();
 
-        $position = $db->simpleQuerySingle('SELECT position FROM compta_comptes WHERE id = ?;', false, $compte);
-
         $exercice = $this->_getCurrentExercice();
         $compte = $inclure_sous_comptes
             ? 'LIKE \'' . $db->escapeString(trim($compte)) . '%\''
             : '= \'' . $db->escapeString(trim($compte)) . '\'';
 
-        // L'actif et les charges augmentent au débit, le passif et les produits au crédit
-        if (($position & Compta_Comptes::ACTIF) || ($position & Compta_Comptes::CHARGE))
-        {
-            $d = '';
-            $c = '-';
-        }
-        else
-        {
-            $d = '-';
-            $c = '';
-        }
-
-        $query = 'SELECT *, strftime(\'%s\', date) AS date,
-            running_sum(CASE WHEN compte_debit '.$compte.' THEN '.$d.'montant ELSE '.$c.'montant END) AS solde
-            FROM compta_journal WHERE (compte_debit '.$compte.' OR compte_credit '.$compte.') AND id_exercice = '.(int)$exercice.'
+        $query = 'SELECT *, strftime(\'%s\', date) AS date, running_sum(compta_flux.montant) AS solde
+            FROM compta_flux
+            LEFT JOIN compta_journal ON compta_journal.id = compta_flux.id_journal
+            WHERE compta_flux.compte '.$compte.' AND compta_journal.id_exercice = '.(int)$exercice.'
             ORDER BY date ASC;';
 
         // Obligatoire pour bien taper dans l'index de la date
@@ -108,9 +84,18 @@ class Compta_Journal
 
         $data['id_exercice'] = $this->_getCurrentExercice();
 
+        $fluxs = $data['fluxs'];
+        unset($data['fluxs']);
+
         $db->simpleInsert('compta_journal', $data);
         $id = $db->lastInsertRowId();
 
+        foreach ($fluxs as $flux)
+        {
+          $db->simpleInsert('compta_flux', $flux + ['id_journal' => $id]);
+        }
+        $data['fluxs'] = $fluxs;
+
         return $id;
     }
 
@@ -126,8 +111,17 @@ class Compta_Journal
 
         $this->_checkFields($data);
 
-        $db->simpleUpdate('compta_journal', $data,
-            'id = \''.trim($id).'\'');
+        $fluxs = $data['fluxs'];
+        unset($data['fluxs']);
+
+        $db->simpleUpdate('compta_journal', $data, 'id = \''.trim($id).'\'');
+
+        $db->simpleExec('DELETE FROM compta_flux WHERE id_journal = ?;', (int)$id);
+        foreach ($fluxs as $flux)
+        {
+          $db->simpleInsert('compta_flux', $flux + ['id_journal' => (int)$id]);
+        }
+        $data['fluxs'] = $fluxs;
 
         return true;
     }
@@ -151,7 +145,10 @@ class Compta_Journal
     public function get($id)
     {
         $db = DB::getInstance();
-        return $db->simpleQuerySingle('SELECT *, strftime(\'%s\', date) AS date FROM compta_journal WHERE id = ?;', true, $id);
+        $journal = $db->simpleQuerySingle('SELECT *, strftime(\'%s\', date) AS date FROM compta_journal WHERE id = ?;', true, $id);
+        $fluxs = $db->simpleStatementFetch('SELECT * FROM compta_flux WHERE id_journal = ?
+            ORDER BY base64(compte) COLLATE BINARY ASC;', true, $id);
+        return ($journal + ['fluxs' => $fluxs]);
     }
 
     public function countForMember($id)
@@ -164,8 +161,11 @@ class Compta_Journal
     public function listForMember($id, $exercice)
     {
         $db = DB::getInstance();
-        return $db->simpleStatementFetch('SELECT * FROM compta_journal
+        $journal = $db->simpleStatementFetch('SELECT * FROM compta_journal
             WHERE id_auteur = ? AND id_exercice = ?;', \SQLITE3_ASSOC, (int)$id, (int)$exercice);
+        $fluxs = $db->simpleStatementFetch('SELECT * FROM compta_flux WHERE id_journal = ?
+            ORDER BY base64(compte) COLLATE BINARY ASC;', true, $journal['id']);
+        return ($journal + ['fluxs' => $fluxs]);
     }
 
     protected function _checkFields(&$data)
@@ -217,13 +217,6 @@ class Compta_Journal
             }
         }
 
-        $data['montant'] = str_replace(',', '.', $data['montant']);
-        $data['montant'] = (float)$data['montant'];
-
-        if ($data['montant'] <= 0)
-        {
-            throw new UserException('Le montant ne peut être égal ou inférieur à zéro.');
-        }
 
         foreach (['remarques', 'numero_piece', 'numero_cheque'] as $champ)
         {
@@ -237,26 +230,26 @@ class Compta_Journal
             }
         }
 
-        if (!array_key_exists('compte_debit', $data) || 
-            (!is_null($data['compte_debit']) && 
-                !$db->simpleQuerySingle('SELECT 1 FROM compta_comptes WHERE id = ?;', false, $data['compte_debit'])))
+        $sum_montant = 0;
+        foreach ($data['fluxs'] as $flux)
         {
-            throw new UserException('Compte débité inconnu.');
+          if (!array_key_exists('compte', $flux) || 
+              (!is_null($flux['compte']) && 
+                  !$db->simpleQuerySingle('SELECT 1 FROM compta_comptes WHERE id = ?;', false, $flux['compte'])))
+          {
+              throw new UserException('Compte débité inconnu.');
+          }
+          $flux['compte'] = is_null($flux['compte']) ? null : strtoupper(trim($flux['compte']));
+
+          $flux['montant'] = str_replace(',', '.', $flux['montant']);
+          $flux['montant'] = (float)$flux['montant'];
+
+          $sum_montant = round($sum_montant + $flux['montant'], 2);
         }
 
-        if (!array_key_exists('compte_credit', $data) || 
-            (!is_null($data['compte_credit']) && 
-                !$db->simpleQuerySingle('SELECT 1 FROM compta_comptes WHERE id = ?;', false, $data['compte_credit'])))
-        {
-            throw new UserException('Compte crédité inconnu.');
-        }
-
-        $data['compte_credit'] = is_null($data['compte_credit']) ? null : strtoupper(trim($data['compte_credit']));
-        $data['compte_debit'] = is_null($data['compte_debit']) ? null : strtoupper(trim($data['compte_debit']));
-
-        if ($data['compte_credit'] == $data['compte_debit'])
+        if ($sum_montant != 0)
         {
-            throw new UserException('Compte crédité identique au compte débité.');
+            throw new UserException('Somme non-nulle des montants des flux: '.print_r($data, true));
         }
 
         if (isset($data['id_categorie']))
@@ -360,4 +353,4 @@ class Compta_Journal
     }
 }
 
-?>
\ No newline at end of file
+?>
diff --git a/include/class.compta_stats.php b/include/class.compta_stats.php
index 335fbe0..b6f7c18 100644
--- a/include/class.compta_stats.php
+++ b/include/class.compta_stats.php
@@ -28,6 +28,7 @@ class Compta_Stats
 	{
 		return $this->getStats('SELECT strftime(\'%Y%m\', date) AS date,
 			SUM(montant) FROM compta_journal
+			LEFT JOIN compta_flux ON compta_journal.id = compta_flux.id_journal
 			WHERE id_categorie IN (SELECT id FROM compta_categories WHERE type = '.$type.')
 			AND id_exercice = (SELECT id FROM compta_exercices WHERE cloture = 0)
 			GROUP BY strftime(\'%Y-%m\', date) ORDER BY date;');
@@ -43,7 +44,7 @@ class Compta_Stats
 		return $this->_parType(Compta_Categories::DEPENSES);
 	}
 
-	public function soldeCompte($compte, $augmente = 'debit', $diminue = 'credit')
+	public function soldeCompte($compte)
 	{
 		$db = DB::getInstance();
 
@@ -58,16 +59,13 @@ class Compta_Stats
 
 		$stats = $this->getStats('SELECT strftime(\'%Y%m\', date) AS date,
 			(COALESCE((SELECT SUM(montant) FROM compta_journal
-				WHERE compte_'.$augmente.' '.$compte.' AND id_exercice = cj.id_exercice
-				AND date >= strftime(\'%Y-%m-01\', cj.date)
-				AND date <= strftime(\'%Y-%m-31\', cj.date)), 0)
-			- COALESCE((SELECT SUM(montant) FROM compta_journal
-				WHERE compte_'.$diminue.' '.$compte.' AND id_exercice = cj.id_exercice
+				LEFT JOIN compta_flux ON compta_journal.id = compta_flux.id_journal
+				WHERE compte '.$compte.' AND id_exercice = cj.id_exercice
 				AND date >= strftime(\'%Y-%m-01\', cj.date)
 				AND date <= strftime(\'%Y-%m-31\', cj.date)), 0)
 			) AS solde
 			FROM compta_journal AS cj
-			WHERE (compte_debit '.$compte.' OR compte_credit '.$compte.')
+			WHERE (compte '.$compte.')
 			AND id_exercice = (SELECT id FROM compta_exercices WHERE cloture = 0)
 			GROUP BY strftime(\'%Y-%m\', date) ORDER BY date;');
 
@@ -119,4 +117,4 @@ class Compta_Stats
 	}
 }
 
-?>
\ No newline at end of file
+?>
diff --git a/include/class.cotisations_membres.php b/include/class.cotisations_membres.php
index a895ee2..1dc9029 100644
--- a/include/class.cotisations_membres.php
+++ b/include/class.cotisations_membres.php
@@ -193,12 +193,12 @@ class Cotisations_Membres
 
         $id_operation = $journal->add([
             'libelle'       =>  $data['libelle'],
-            'montant'       =>  $data['montant'],
             'date'          =>  $data['date'],
+            'fluxs'      =>
+              [ ['compte'=>$credit, 'montant' => - $data['montant'] ]
+              , ['compte'=>$debit,  'montant' =>   $data['montant'] ] ],
             'moyen_paiement'=>  $data['moyen_paiement'],
             'numero_cheque' =>  isset($data['numero_cheque']) ? $data['numero_cheque'] : null,
-            'compte_debit'  =>  $debit,
-            'compte_credit' =>  $credit,
             'id_categorie'  =>  (int)$data['id_categorie'],
             'id_auteur'     =>  (int)$data['id_auteur'],
         ]);
@@ -333,4 +333,4 @@ class Cotisations_Membres
 		return $db->simpleQuerySingle('SELECT COUNT(DISTINCT id_cotisation) FROM cotisations_membres 
 			WHERE id_membre = ?;', false, (int)$id);
 	}
-}
\ No newline at end of file
+}
diff --git a/include/class.db.php b/include/class.db.php
index c560c59..4de2fda 100644
--- a/include/class.db.php
+++ b/include/class.db.php
@@ -191,6 +191,7 @@ class DB extends \SQLite3
 
     public function simpleStatement($query, $args = [])
     {
+        //print_r(['query' => $query, 'args' => $args]);
         $statement = $this->prepare($query);
         $nb = $statement->paramCount();
 
@@ -408,4 +409,4 @@ class DB extends \SQLite3
     }
 }
 
-?>
\ No newline at end of file
+?>
diff --git a/include/class.membres.php b/include/class.membres.php
index 0136d6d..a0f6748 100644
--- a/include/class.membres.php
+++ b/include/class.membres.php
@@ -789,4 +789,4 @@ class Membres
     }
 }
 
-?>
\ No newline at end of file
+?>
diff --git a/include/data/schema.sql b/include/data/schema.sql
index 2cc846f..0c2bfba 100644
--- a/include/data/schema.sql
+++ b/include/data/schema.sql
@@ -247,30 +247,34 @@ CREATE TABLE compta_journal
     remarques TEXT,
     numero_piece TEXT, -- N° de pièce comptable
 
-    montant REAL,
-
     date TEXT DEFAULT CURRENT_DATE,
     moyen_paiement TEXT DEFAULT NULL,
     numero_cheque TEXT DEFAULT NULL,
 
-    compte_debit TEXT, -- N° du compte dans le plan
-    compte_credit TEXT, -- N° du compte dans le plan
-
     id_exercice INTEGER NULL DEFAULT NULL, -- En cas de compta simple, l'exercice est permanent (NULL)
     id_auteur INTEGER NULL,
     id_categorie INTEGER NULL, -- Numéro de catégorie (en mode simple)
 
     FOREIGN KEY(moyen_paiement) REFERENCES compta_moyens_paiement(code),
-    FOREIGN KEY(compte_debit) REFERENCES compta_comptes(id),
-    FOREIGN KEY(compte_credit) REFERENCES compta_comptes(id),
     FOREIGN KEY(id_exercice) REFERENCES compta_exercices(id),
     FOREIGN KEY(id_auteur) REFERENCES membres(id),
     FOREIGN KEY(id_categorie) REFERENCES compta_categories(id)
 );
 
+CREATE TABLE compta_flux
+(
+    id_journal INTEGER,
+
+    compte TEXT, -- N° du compte dans le plan
+    montant REAL,
+
+    FOREIGN KEY(id_journal) REFERENCES compta_journal(id) ON DELETE CASCADE,
+    FOREIGN KEY(compte) REFERENCES compta_comptes(id) ON DELETE CASCADE
+);
+
 CREATE INDEX compta_operations_exercice ON compta_journal (id_exercice);
 CREATE INDEX compta_operations_date ON compta_journal (date);
-CREATE INDEX compta_operations_comptes ON compta_journal (compte_debit, compte_credit);
+--CREATE INDEX compta_operations_comptes ON compta_journal (compte_debit, compte_credit);
 CREATE INDEX compta_operations_auteur ON compta_journal (id_auteur);
 
 CREATE TABLE compta_moyens_paiement
@@ -313,4 +317,4 @@ CREATE TABLE plugins
     version TEXT NOT NULL,
     menu INTEGER NOT NULL DEFAULT 0,
     config TEXT
-);
\ No newline at end of file
+);
diff --git a/include/lib.template.php b/include/lib.template.php
index 6f9f8e7..87eb677 100644
--- a/include/lib.template.php
+++ b/include/lib.template.php
@@ -336,8 +336,10 @@ function tpl_select_compte($params)
     $name = $params['name'];
     $comptes = $params['comptes'];
     $selected = isset($params['data'][$params['name']]) ? $params['data'][$params['name']] : utils::post($name);
+    $id = isset($params['id']) ? $params['id'] : "f_$name";
+    $form_name = isset($params['form_name']) ? $params['form_name'] : $name;
 
-    $out = '<select name="'.$name.'" id="f_'.$name.'" class="large">';
+    $out = '<select name="'.$form_name.'" id="'.$id.'" class="large">';
 
     foreach ($comptes as $compte)
     {
@@ -601,4 +603,4 @@ $tpl->register_modifier('format_bytes', function ($size) {
 $tpl->register_modifier('strftime_fr', 'Garradin\tpl_strftime_fr');
 $tpl->register_modifier('date_fr', 'Garradin\tpl_date_fr');
 
-?>
\ No newline at end of file
+?>
diff --git a/templates/admin/compta/comptes/journal.tpl b/templates/admin/compta/comptes/journal.tpl
index 444b7f1..5b08a1d 100644
--- a/templates/admin/compta/comptes/journal.tpl
+++ b/templates/admin/compta/comptes/journal.tpl
@@ -20,11 +20,11 @@
     </colgroup>
     <thead>
         <tr>
-            <td></td>
-            <td></td>
-            <td>Date</td>
-            <td>Montant</td>
-            <td>Solde cumulé</td>
+            <th></th>
+            <th></th>
+            <th>Date</th>
+            <th>Montant</th>
+            <th>Solde cumulé</th>
             <th>Libellé</th>
         </tr>
     </thead>
@@ -38,9 +38,9 @@
             {/if}
             </td>
             <td>{$ligne.date|date_fr:'d/m/Y'|escape}</td>
-            <td>{if $ligne.compte_credit == $compte.id}{$credit}{else}{$debit}{/if}{$ligne.montant|html_money}</td>
+            <td>{$ligne.montant|html_money}</td>
             <td>{$ligne.solde|html_money}</td>
-            <th>{$ligne.libelle|escape}</th>
+            <td>{$ligne.libelle|escape}</td>
         </tr>
     {/foreach}
     </tbody>
@@ -53,4 +53,4 @@
     </tfoot>
 </table>
 
-{include file="admin/_foot.tpl"}
\ No newline at end of file
+{include file="admin/_foot.tpl"}
diff --git a/templates/admin/compta/exercices/bilan.tpl b/templates/admin/compta/exercices/bilan.tpl
index 4704b04..7616aca 100644
--- a/templates/admin/compta/exercices/bilan.tpl
+++ b/templates/admin/compta/exercices/bilan.tpl
@@ -19,12 +19,12 @@
                     <tbody>
                     {foreach from=$bilan.actif.comptes key="parent_code" item="parent"}
                         <tr class="parent">
-                            <th>{$parent_code|get_nom_compte|escape}</th>
+                            <th><span class="num"><a href="{$admin_url}compta/comptes/journal.php?id={$parent_code|escape}">{$parent_code|escape}</a> — {$parent_code|get_nom_compte|escape}</th>
                             <td>{$parent.solde|html_money}</td>
                         </tr>
                         {foreach from=$parent.comptes item="solde" key="compte"}
                         <tr class="compte">
-                            <th>{$compte|get_nom_compte|escape}</th>
+                            <th><span class="num"><a href="{$admin_url}compta/comptes/journal.php?id={$compte|escape}">{$compte|escape}</a> — {$compte|get_nom_compte|escape}</th>
                             <td>{$solde|html_money}</td>
                         </tr>
                         {/foreach}
@@ -38,12 +38,12 @@
                     <tbody>
                     {foreach from=$bilan.passif.comptes key="parent_code" item="parent"}
                         <tr class="parent">
-                            <th>{$parent_code|get_nom_compte|escape}</th>
+                            <th><span class="num"><a href="{$admin_url}compta/comptes/journal.php?id={$parent_code|escape}">{$parent_code|escape}</a></span> — {$parent_code|get_nom_compte|escape}</th>
                             <td>{$parent.solde|html_money}</td>
                         </tr>
                         {foreach from=$parent.comptes item="solde" key="compte"}
                         <tr class="compte">
-                            <th>{$compte|get_nom_compte|escape}</th>
+                            <th><span class="num"><a href="{$admin_url}compta/comptes/journal.php?id={$compte|escape}">{$compte|escape}</a></span> — {$compte|get_nom_compte|escape}</th>
                             <td>{$solde|html_money}</td>
                         </tr>
                         {/foreach}
@@ -81,4 +81,4 @@
 
 <p class="help">Toutes les opérations sont libellées en {$config.monnaie|escape}.</p>
 
-{include file="admin/_foot.tpl"}
\ No newline at end of file
+{include file="admin/_foot.tpl"}
diff --git a/templates/admin/compta/exercices/compte_resultat.tpl b/templates/admin/compta/exercices/compte_resultat.tpl
index 7ca80df..5bf8665 100644
--- a/templates/admin/compta/exercices/compte_resultat.tpl
+++ b/templates/admin/compta/exercices/compte_resultat.tpl
@@ -19,12 +19,12 @@
                     <tbody>
                     {foreach from=$compte_resultat.charges.comptes key="parent_code" item="parent"}
                         <tr class="parent">
-                            <th>{$parent_code|get_nom_compte|escape}</th>
+                            <th>{$parent_code} — {$parent_code|get_nom_compte|escape}</th>
                             <td>{$parent.solde|html_money}</td>
                         </tr>
                         {foreach from=$parent.comptes item="solde" key="compte"}
                         <tr class="compte">
-                            <th>{$compte|get_nom_compte|escape}</th>
+                            <th>{$compte|escape} — {$compte|get_nom_compte|escape}</th>
                             <td>{$solde|html_money}</td>
                         </tr>
                         {/foreach}
@@ -38,12 +38,12 @@
                     <tbody>
                     {foreach from=$compte_resultat.produits.comptes key="parent_code" item="parent"}
                         <tr class="parent">
-                            <th>{$parent_code|get_nom_compte|escape}</th>
+                            <th>{$parent_code} — {$parent_code|get_nom_compte|escape}</th>
                             <td>{$parent.solde|html_money}</td>
                         </tr>
                         {foreach from=$parent.comptes item="solde" key="compte"}
                         <tr class="compte">
-                            <th>{$compte|get_nom_compte|escape}</th>
+                            <th>{$compte|escape} — {$compte|get_nom_compte|escape}</th>
                             <td>{$solde|html_money}</td>
                         </tr>
                         {/foreach}
@@ -107,4 +107,4 @@
 
 <p class="help">Toutes les opérations sont libellées en {$config.monnaie|escape}.</p>
 
-{include file="admin/_foot.tpl"}
\ No newline at end of file
+{include file="admin/_foot.tpl"}
diff --git a/templates/admin/compta/exercices/grand_livre.tpl b/templates/admin/compta/exercices/grand_livre.tpl
index 4aac7a5..2b88a12 100644
--- a/templates/admin/compta/exercices/grand_livre.tpl
+++ b/templates/admin/compta/exercices/grand_livre.tpl
@@ -12,37 +12,41 @@
 {foreach from=$comptes item="compte" key="code"}
     {foreach from=$compte.comptes item="souscompte" key="souscode"}
     <table class="list">
-        <caption><h4>{$souscode|escape} — {$souscode|get_nom_compte|escape}</h4></caption>
+        <caption><h4 class="num"><a href="{$admin_url}compta/comptes/journal.php?id={$souscode|escape}">{$souscode|escape}</a> — {$souscode|get_nom_compte|escape}</h4></caption>
         <colgroup>
-            <col width="15%" />
+            <col width="5%" />
+            <col width="10%" />
             <col width="65%" />
             <col width="10%" />
             <col width="10%" />
         </colgroup>
         <thead>
             <tr>
-                <td>Date</td>
+                <th>N°</th>
+                <th>Date</th>
                 <th>Intitulé</th>
-                <td>Débit</td>
-                <td>Crédit</td>
+                <th>Débit</th>
+                <th>Crédit</th>
             </tr>
         </thead>
         <tbody>
         {foreach from=$souscompte.journal item="ligne"}
             <tr>
+                <td class="num"><a href="{$admin_url}compta/operations/voir.php?id={$ligne.id|escape}">{$ligne.id|escape}</a></td>
                 <td>{$ligne.date|date_fr:'d/m/Y'|escape}</td>
                 <th>{$ligne.libelle|escape}</th>
-                <td>{if $ligne.compte_debit == $souscode}{$ligne.montant|html_money}{/if}</td>
-                <td>{if $ligne.compte_credit == $souscode}{$ligne.montant|html_money}{/if}</td>
+                <td>{if $ligne.compte == $souscode && $ligne.montant > 0}{$ligne.montant|html_money}{/if}</td>
+                <td>{if $ligne.compte == $souscode && $ligne.montant < 0}{$ligne.montant|abs|html_money}{/if}</td>
             </tr>
         {/foreach}
         </tbody>
         <tfoot>
             <tr>
                 <td></td>
-                <th>Solde final</th>
-                <td>{if $souscompte.debit > 0}{$souscompte.debit|html_money}{/if}</td>
-                <td>{if $souscompte.credit > 0}{$souscompte.credit|html_money}{/if}</td>
+                <td></td>
+                <td><b>Solde final</b></td>
+                <td>{if $souscompte.debit != 0}{$souscompte.debit|html_money}{/if}</td>
+                <td>{if $souscompte.credit != 0}{$souscompte.credit|html_money}{/if}</td>
             </tr>
         </tfoot>
     </table>
@@ -58,7 +62,7 @@
         <tfoot>
             <tr>
                 <td>Total</td>
-                <th>{$code|get_nom_compte|escape}</th>
+                <td><b><span class="num"><a href="{$admin_url}compta/comptes/journal.php?id={$code|escape}">{$code|escape}</a></span> — {$code|get_nom_compte|escape}</b></td>
                 <td>{if $compte.total > 0}{$compte.total|abs|html_money}{/if}</td>
                 <td>{if $compte.total < 0}{$compte.total|abs|html_money}{/if}</td>
             </tr>
@@ -86,4 +90,4 @@
 
 <p class="help">Toutes les opérations sont libellées en {$config.monnaie|escape}.</p>
 
-{include file="admin/_foot.tpl"}
\ No newline at end of file
+{include file="admin/_foot.tpl"}
diff --git a/templates/admin/compta/exercices/journal.tpl b/templates/admin/compta/exercices/journal.tpl
index 5e0e7e6..0eee3ac 100644
--- a/templates/admin/compta/exercices/journal.tpl
+++ b/templates/admin/compta/exercices/journal.tpl
@@ -9,26 +9,29 @@
 <table class="list multi">
     <thead>
         <tr>
-            <td>Date</td>
+            <th>N°</th>
+            <th>Date</th>
             <th>Intitulé</th>
-            <td>Comptes</td>
-            <td>Débit</td>
-            <td>Crédit</td>
+            <th colspan="2">Comptes</th>
+            <th>Débit</th>
+            <th>Crédit</th>
         </tr>
     </thead>
     <tbody>
     {foreach from=$journal item="ligne"}
-        <tr>
-            <td rowspan="2">{$ligne.date|date_fr:'d/m/Y'|escape}</td>
-            <th rowspan="2">{$ligne.libelle|escape}</th>
-            <td>{$ligne.compte_debit|escape} - {$ligne.compte_debit|get_nom_compte|escape}</td>
+        <tr class='{if $ligne.id % 2 == 0}even{else}odd{/if}'>
+            <td class="num">{if isset($ligne.date)}<a href="{$admin_url}compta/operations/voir.php?id={$ligne.id|escape}">{$ligne.id|escape}</a>{/if}</td>
+            <td>{if isset($ligne.date)}{$ligne.date|date_fr:'d/m/Y'|escape}{/if}</td>
+            <td>{if isset($ligne.date)}{$ligne.libelle|escape}{/if}</td>
+            <td><a href="{$admin_url}compta/comptes/journal.php?id={$ligne.compte|escape}">{$ligne.compte|escape}</a></td>
+            <td>{$ligne.compte|get_nom_compte|escape}</td>
+            {if $ligne.montant > 0}
             <td>{$ligne.montant|html_money}</td>
             <td></td>
-        </tr>
-        <tr>
-            <td>{$ligne.compte_credit|escape} - {$ligne.compte_credit|get_nom_compte|escape}</td>
+            {else}
             <td></td>
-            <td>{$ligne.montant|html_money}</td>
+            <td>{$ligne.montant_oppose|html_money}</td>
+            {/if}
         </tr>
     {/foreach}
     </tbody>
@@ -36,4 +39,4 @@
 
 <p class="help">Toutes les opérations sont libellées en {$config.monnaie|escape}.</p>
 
-{include file="admin/_foot.tpl"}
\ No newline at end of file
+{include file="admin/_foot.tpl"}
diff --git a/templates/admin/compta/import.tpl b/templates/admin/compta/import.tpl
index c00a844..d89b359 100644
--- a/templates/admin/compta/import.tpl
+++ b/templates/admin/compta/import.tpl
@@ -22,6 +22,8 @@
         <dl>
             <dt><label for="f_file">Fichier à importer</label> <b title="(Champ obligatoire)">obligatoire</b></dt>
             <dd><input type="file" name="upload" id="f_file" required="required" /></dd>
+            <dt><label for="f_file_plan_comptable">Fichier JSON du Plan comptable à importer</label> <b title="(Champ optionnel)">optionnel</b></dt>
+            <dd><input type="file" name="upload-plan-comptable" id="f_file_plan_comptable" /></dd>
             <dt><label for="f_type">Type de fichier</label> <b title="(Champ obligatoire)">obligatoire</b></dt>
             <dd>
                 <input type="radio" name="type" id="f_type" value="garradin" {form_field name=type checked="garradin" default="garradin"} />
@@ -58,4 +60,4 @@
 
 </form>
 
-{include file="admin/_foot.tpl"}
\ No newline at end of file
+{include file="admin/_foot.tpl"}
diff --git a/templates/admin/compta/operations/index.tpl b/templates/admin/compta/operations/index.tpl
index 015be37..7a23ddb 100644
--- a/templates/admin/compta/operations/index.tpl
+++ b/templates/admin/compta/operations/index.tpl
@@ -47,7 +47,7 @@
             </td>
             <td>{$ligne.date|date_fr:'d/m/Y'|escape}</td>
             <td>{$ligne.montant|html_money} {$config.monnaie|escape}</td>
-            <th>{$ligne.libelle|escape}</th>
+            <td>{$ligne.libelle|escape}</td>
             {if !$categorie && $type}
             <td>{$ligne.categorie|escape}</td>
             {/if}
@@ -74,4 +74,4 @@
     </tfoot>
 </table>
 
-{include file="admin/_foot.tpl"}
\ No newline at end of file
+{include file="admin/_foot.tpl"}
diff --git a/templates/admin/compta/operations/modifier.tpl b/templates/admin/compta/operations/modifier.tpl
index 9d6e2f2..c992605 100644
--- a/templates/admin/compta/operations/modifier.tpl
+++ b/templates/admin/compta/operations/modifier.tpl
@@ -6,6 +6,12 @@
     </p>
 {/if}
 
+{if $debug}
+    <p class="debug">
+        {$debug|escape}
+    </p>
+{/if}
+
 <form method="post" action="{$self_url|escape}">
 
     <fieldset>
@@ -15,18 +21,32 @@
             <dd><input type="date" name="date" id="f_date" value="{form_field name=date default=$operation.date|date_fr:'Y-m-d'}" size="10" required="required" /></dd>
             <dt><label for="f_libelle">Libellé</label> <b title="(Champ obligatoire)">obligatoire</b></dt>
             <dd><input type="text" name="libelle" id="f_libelle" value="{form_field name=libelle data=$operation}" required="required" /></dd>
-            <dt><label for="f_montant">Montant</label> <b title="(Champ obligatoire)">obligatoire</b></dt>
-            <dd><input type="number" size="5" name="montant" id="f_montant" value="{form_field name=montant data=$operation}" min="0.00" step="0.01" required="required" /> {$config.monnaie|escape}</dd>
 
 {if is_null($type)}
-            <dt><label for="f_compte_debit">Compte débité</label> <b title="(Champ obligatoire)">obligatoire</b></dt>
-            <dd>
-                {select_compte comptes=$comptes name="compte_debit" data=$operation}
-            </dd>
-            <dt><label for="f_compte_credit">Compte crédité</label> <b title="(Champ obligatoire)">obligatoire</b></dt>
-            <dd>
-                {select_compte comptes=$comptes name="compte_credit" data=$operation}
-            </dd>
+            <fieldset id="fluxs">
+                <legend>Flux <b title="(Champ obligatoire)">obligatoire</b></legend>
+                <table>
+                    <thead>
+                        <tr>
+                            <th><label for="f_compte">Compte</label></th>
+                            <th><label for="f_montant">Montant<br /><b title="">crédit &lt; 0 &lt; débit</b></label></th>
+                        </tr>
+                    </thead>
+                    <tbody>
+                        {foreach from=$fluxs item="flux" key="flux_n" name="fluxs"}
+                        <tr>
+                            <td class="compte">{select_compte comptes=$comptes name="compte" form_name="compte_$flux_n" id="f_compte_$flux_n" data=$flux}</td>
+                            {if !$tpl.foreach.fluxs.last}
+                            <td class="montant"><input type="number" size="5" name="montant_{$flux_n}" id="f_montant_{$flux_n}"
+                                   value="{form_field name="montant" data=$flux}"
+                                   min="0.00" step="0.01" required="required"
+                                 /> {$config.monnaie|escape}</td>
+                            {/if}
+                        </tr>
+                        {/foreach}
+                    </tbody>
+                </table>
+            </fieldset>
 {else}
             <dt><label for="f_moyen_paiement">Moyen de paiement</label> <b title="(Champ obligatoire)">obligatoire</b></dt>
             <dd>
@@ -55,7 +75,56 @@
         </dl>
     </fieldset>
 
-{if !is_null($type)}
+{if is_null($type)}
+    <script type="text/javascript">
+    {literal}
+    (function () {
+        if (!document.querySelector || !document.querySelectorAll)
+        {
+            return false;
+        }
+        fluxs = document.querySelector('#fluxs');
+        if (fluxs)
+        {
+            var fluxs = fluxs.querySelectorAll('#fluxs > table > tbody > tr');
+            var fluxs_nb = fluxs.length;
+
+            var add = document.createElement('input');
+            add.type = 'button';
+            add.className = 'icn add';
+            add.value = '+';
+            add.title = 'Ajouter un flux';
+            add.onclick = function (e) {
+                var p = this.parentNode.parentNode; // tbody
+                var fluxs = p.querySelectorAll('tr'); // tr
+                var fluxs_nb = fluxs.length;
+
+                // Add new last flux
+                var new_flux = this.parentNode.cloneNode(true); // tr
+                var new_compte = new_flux.querySelector('.compte');
+                new_compte.querySelector('select').id = 'f_compte_'+fluxs_nb;
+                new_compte.querySelector('select').name = 'compte_'+fluxs_nb;
+                p.appendChild(new_flux);
+
+                // Add a montant to old last flux
+                var new_montant = fluxs[0].querySelector('.montant').cloneNode(true);
+                new_montant.querySelector('input').id = 'f_montant_'+(fluxs_nb - 1);
+                new_montant.querySelector('input').name = 'montant_'+(fluxs_nb - 1);
+                new_montant.querySelector('input').value = '0';
+                this.parentNode.appendChild(new_montant);
+                this.parentNode.removeChild(this);
+
+                // Register this callback on new flux
+                var btn = new_flux.querySelector('input.add');
+                btn.onclick = this.onclick;
+            };
+
+            fluxs[fluxs_nb - 1].appendChild(add);
+        }
+    }());
+    {/literal}
+    </script>
+{else}
     <fieldset>
         <legend>Catégorie</legend>
         <dl class="catList">
@@ -97,4 +166,4 @@
 
 </form>
 
-{include file="admin/_foot.tpl"}
\ No newline at end of file
+{include file="admin/_foot.tpl"}
diff --git a/templates/admin/compta/operations/saisir.tpl b/templates/admin/compta/operations/saisir.tpl
index 30c103e..ff6efd9 100644
--- a/templates/admin/compta/operations/saisir.tpl
+++ b/templates/admin/compta/operations/saisir.tpl
@@ -6,6 +6,12 @@
     </p>
 {/if}
 
+{if $debug}
+    <p class="debug">
+        {$debug|escape}
+    </p>
+{/if}
+
 {if $ok}
     <p class="confirm">
         L'opération numéro <a href="{$www_url}admin/compta/operations/voir.php?id={$ok|escape}">{$ok|escape}</a> a été ajoutée.
@@ -30,18 +36,32 @@
             <dd><input type="date" name="date" id="f_date" value="{form_field name=date default=$date}" size="10" required="required" /></dd>
             <dt><label for="f_libelle">Libellé</label> <b title="(Champ obligatoire)">obligatoire</b></dt>
             <dd><input type="text" name="libelle" id="f_libelle" value="{form_field name=libelle}" required="required" /></dd>
-            <dt><label for="f_montant">Montant</label> <b title="(Champ obligatoire)">obligatoire</b></dt>
-            <dd><input type="number" size="5" name="montant" id="f_montant" value="{form_field name=montant default=0.00}" min="0.00" step="0.01" required="required" /> {$config.monnaie|escape}</dd>
 
 {if is_null($type)}
-            <dt><label for="f_compte_debit">Compte débité</label> <b title="(Champ obligatoire)">obligatoire</b></dt>
-            <dd>
-                {select_compte comptes=$comptes name="compte_debit"}
-            </dd>
-            <dt><label for="f_compte_credit">Compte crédité</label> <b title="(Champ obligatoire)">obligatoire</b></dt>
-            <dd>
-                {select_compte comptes=$comptes name="compte_credit"}
-            </dd>
+            <fieldset id="fluxs">
+                <legend>Flux <b title="(Champ obligatoire)">obligatoire</b></legend>
+                <table>
+                    <thead>
+                        <tr>
+                            <th><label for="f_compte">Compte</label></th>
+                            <th><label for="f_montant">Montant<br /><b title="">crédit &lt; 0 &lt; débit</b></label></th>
+                        </tr>
+                    </thead>
+                    <tbody>
+                        {foreach from=$fluxs item="flux" key="flux_n" name="fluxs"}
+                        <tr>
+                            <td class="compte">{select_compte comptes=$comptes name="compte" form_name="compte_$flux_n" id="f_compte_$flux_n" data=$flux}</td>
+                            {if !$tpl.foreach.fluxs.last}
+                            <td class="montant"><input type="number" size="5" name="montant_{$flux_n}" id="f_montant_{$flux_n}"
+                                   value="{form_field name="montant" data=$flux}"
+                                   min="0.00" step="0.01" required="required"
+                                 /> {$config.monnaie|escape}</td>
+                            {/if}
+                        </tr>
+                        {/foreach}
+                    </tbody>
+                </table>
+            </fieldset>
 {elseif $type === 'virement'}
             <dt><label for="f_compte1">Compte débité</label></dt>
             <dd>
@@ -98,7 +118,56 @@
         </dl>
     </fieldset>
 
-{if $type == Garradin\Compta_Categories::DEPENSES || $type == Garradin\Compta_Categories::RECETTES || $type == 'dette'}
+{if is_null($type)}
+    <script type="text/javascript">
+    {literal}
+    (function () {
+        if (!document.querySelector || !document.querySelectorAll)
+        {
+            return false;
+        }
+        fluxs = document.querySelector('#fluxs');
+        if (fluxs)
+        {
+            var fluxs = fluxs.querySelectorAll('#fluxs > table > tbody > tr');
+            var fluxs_nb = fluxs.length;
+
+            var add = document.createElement('input');
+            add.type = 'button';
+            add.className = 'icn add';
+            add.value = '+';
+            add.title = 'Ajouter un flux';
+            add.onclick = function (e) {
+                var p = this.parentNode.parentNode; // tbody
+                var fluxs = p.querySelectorAll('tr'); // tr
+                var fluxs_nb = fluxs.length;
+
+                // Add new last flux
+                var new_flux = this.parentNode.cloneNode(true); // tr
+                var new_compte = new_flux.querySelector('.compte');
+                new_compte.querySelector('select').id = 'f_compte_'+fluxs_nb;
+                new_compte.querySelector('select').name = 'compte_'+fluxs_nb;
+                p.appendChild(new_flux);
+
+                // Add a montant to old last flux
+                var new_montant = fluxs[0].querySelector('.montant').cloneNode(true);
+                new_montant.querySelector('input').id = 'f_montant_'+(fluxs_nb - 1);
+                new_montant.querySelector('input').name = 'montant_'+(fluxs_nb - 1);
+                new_montant.querySelector('input').value = '0';
+                this.parentNode.appendChild(new_montant);
+                this.parentNode.removeChild(this);
+
+                // Register this callback on new flux
+                var btn = new_flux.querySelector('input.add');
+                btn.onclick = this.onclick;
+            };
+
+            fluxs[fluxs_nb - 1].appendChild(add);
+        }
+    }());
+    {/literal}
+    </script>
+{elseif $type == Garradin\Compta_Categories::DEPENSES || $type == Garradin\Compta_Categories::RECETTES || $type == 'dette'}
     <fieldset>
         <legend>Catégorie</legend>
         <dl class="catList">
@@ -140,4 +209,4 @@
 
 </form>
 
-{include file="admin/_foot.tpl"}
\ No newline at end of file
+{include file="admin/_foot.tpl"}
diff --git a/templates/admin/compta/operations/voir.tpl b/templates/admin/compta/operations/voir.tpl
index 2d9e37a..3258591 100644
--- a/templates/admin/compta/operations/voir.tpl
+++ b/templates/admin/compta/operations/voir.tpl
@@ -12,8 +12,6 @@
     <dd>{$operation.date|date_fr:'l j F Y (d/m/Y)'}</dd>
     <dt>Libellé</dt>
     <dd>{$operation.libelle|escape}</dd>
-    <dt>Montant</dt>
-    <dd>{$operation.montant|html_money}&nbsp;{$config.monnaie|escape}</dd>
     <dt>Numéro pièce comptable</dt>
     <dd>{if trim($operation.numero_piece)}{$operation.numero_piece|escape}{else}<em>Non renseigné</em>{/if}</dd>
 
@@ -63,28 +61,29 @@
     <dd>{if trim($operation.remarques)}{$operation.remarques|escape}{else}Non renseigné{/if}</dd>
 </dl>
 
-<table class="list multi">
+<table class="list multi table">
     <thead>
         <tr>
             <th colspan="2">Comptes</th>
-            <td>Débit</td>
-            <td>Crédit</td>
+            <th>Débit</th>
+            <th>Crédit</th>
         </tr>
     </thead>
     <tbody>
+        {foreach from=$fluxs item="flux"}
         <tr>
-            <td><a href="{$admin_url}compta/comptes/journal.php?id={$operation.compte_debit|escape}">{$operation.compte_debit|escape}</a></td>
-            <td>{$nom_compte_debit}</td>
-            <td>{$operation.montant|html_money}&nbsp;{$config.monnaie|escape}</td>
+            <td><a href="{$admin_url}compta/comptes/journal.php?id={$flux.compte|escape}">{$flux.compte|escape}</a></td>
+            <td>{$flux.compte_libelle}</td>
+            {if $flux.montant > 0}
+            <td>{$flux.montant|html_money}&nbsp;{$config.monnaie|escape}</td>
             <td></td>
-        </tr>
-        <tr>
-            <td><a href="{$admin_url}compta/comptes/journal.php?id={$operation.compte_credit|escape}">{$operation.compte_credit|escape}</a></td>
-            <td>{$nom_compte_credit}</td>
+            {else}
             <td></td>
-            <td>{$operation.montant|html_money}&nbsp;{$config.monnaie|escape}</td>
+            <td>{$flux.montant_oppose|html_money}&nbsp;{$config.monnaie|escape}</td>
+            {/if}
         </tr>
+        {/foreach}
     </tbody>
 </table>
 
-{include file="admin/_foot.tpl"}
\ No newline at end of file
+{include file="admin/_foot.tpl"}
diff --git a/templates/admin/config/membres.tpl b/templates/admin/config/membres.tpl
index 8a6649b..7e2a548 100644
--- a/templates/admin/config/membres.tpl
+++ b/templates/admin/config/membres.tpl
@@ -18,6 +18,14 @@
     {/if}
 {/if}
 
+{if $debug}
+    <p class="debug">
+        TOTO
+        {$debug|escape}
+    </p>
+{/if}
+
+
 {if $review}
     <fieldset>
         <legend>Fiche membre exemple</legend>
@@ -350,4 +358,4 @@
 </script>
 {/if}
 
-{include file="admin/_foot.tpl"}
\ No newline at end of file
+{include file="admin/_foot.tpl"}
diff --git a/www/admin/compta/comptes/journal.php b/www/admin/compta/comptes/journal.php
index 9d96838..2491d69 100644
--- a/www/admin/compta/comptes/journal.php
+++ b/www/admin/compta/comptes/journal.php
@@ -14,21 +14,10 @@ $journal = new Compta_Journal;
 
 $solde = $journal->getSolde($compte['id']);
 
-if (($compte['position'] & Compta_Comptes::ACTIF) || ($compte['position'] & Compta_Comptes::CHARGE))
-{
-    $tpl->assign('credit', '-');
-    $tpl->assign('debit', '+');
-}
-else
-{
-    $tpl->assign('credit', '+');
-    $tpl->assign('debit', '-');
-}
-
 $tpl->assign('compte', $compte);
 $tpl->assign('solde', $solde);
 $tpl->assign('journal', $journal->getJournalCompte($compte['id']));
 
 $tpl->display('admin/compta/comptes/journal.tpl');
 
-?>
\ No newline at end of file
+?>
diff --git a/www/admin/compta/exercices/compte_resultat.php b/www/admin/compta/exercices/compte_resultat.php
index f3e0f12..e3b003b 100644
--- a/www/admin/compta/exercices/compte_resultat.php
+++ b/www/admin/compta/exercices/compte_resultat.php
@@ -21,6 +21,7 @@ function get_nom_compte($compte)
 }
 
 $tpl->register_modifier('get_nom_compte', 'Garradin\get_nom_compte');
+
 $tpl->assign('compte_resultat', $exercices->getCompteResultat($exercice['id']));
 
 $tpl->assign('cloture', $exercice['cloture'] ? $exercice['fin'] : time());
@@ -28,4 +29,4 @@ $tpl->assign('exercice', $exercice);
 
 $tpl->display('admin/compta/exercices/compte_resultat.tpl');
 
-?>
\ No newline at end of file
+?>
diff --git a/www/admin/compta/exercices/journal.php b/www/admin/compta/exercices/journal.php
index 8885012..af51a83 100644
--- a/www/admin/compta/exercices/journal.php
+++ b/www/admin/compta/exercices/journal.php
@@ -24,11 +24,25 @@ function get_nom_compte($compte)
 }
 
 $tpl->register_modifier('get_nom_compte', 'Garradin\get_nom_compte');
-$tpl->assign('journal', $exercices->getJournal($exercice['id']));
+$journal = $exercices->getJournal($exercice['id']);
+$id = -1;
+foreach ($journal as &$ligne)
+{
+    if ($ligne['id'] == $id)
+    {
+        unset($ligne['date']);
+        unset($ligne['libelle']);
+    }
+    else
+    {
+        $id = $ligne['id'];
+    }
+}
+$tpl->assign('journal', $journal);
 
 $tpl->assign('cloture', $exercice['cloture'] ? $exercice['fin'] : time());
 $tpl->assign('exercice', $exercice);
 
 $tpl->display('admin/compta/exercices/journal.tpl');
 
-?>
\ No newline at end of file
+?>
diff --git a/www/admin/compta/import.php b/www/admin/compta/import.php
index 22a1137..b14fe02 100644
--- a/www/admin/compta/import.php
+++ b/www/admin/compta/import.php
@@ -10,6 +10,7 @@ if ($user['droits']['compta'] < Membres::DROIT_ADMIN)
 
 $e = new Compta_Exercices;
 $import = new Compta_Import;
+$comptes = new Compta_Comptes;
 
 if (isset($_GET['export']))
 {
@@ -27,7 +28,7 @@ if (!empty($_POST['import']))
     {
         $error = 'Une erreur est survenue, merci de renvoyer le formulaire.';
     }
-    elseif (empty($_FILES['upload']['tmp_name']))
+    if (empty($_FILES['upload']['tmp_name']))
     {
         $error = 'Aucun fichier fourni.';
     }
@@ -35,13 +36,23 @@ if (!empty($_POST['import']))
     {
         try
         {
+            if (isset($_FILES['upload-plan-comptable']))
+            {
+              if (!$comptes->importPlan($_FILES['upload-plan-comptable']['tmp_name']))
+              {
+                  throw new UserException('Erreur lors de l’import du plan comptable');
+              }
+            }
             if (utils::post('type') == 'citizen')
             {
                 $import->fromCitizen($_FILES['upload']['tmp_name']);
             }
             elseif (utils::post('type') == 'garradin')
             {
-                $import->fromCSV($_FILES['upload']['tmp_name']);
+                if (!$import->fromCSV($_FILES['upload']['tmp_name']))
+                {
+                    throw new UserException('Erreur lors de l’import');
+                }
             }
             else
             {
@@ -62,4 +73,4 @@ $tpl->assign('ok', isset($_GET['ok']) ? true : false);
 
 $tpl->display('admin/compta/import.tpl');
 
-?>
\ No newline at end of file
+?>
diff --git a/www/admin/compta/operations/index.php b/www/admin/compta/operations/index.php
index e257d68..e225b10 100644
--- a/www/admin/compta/operations/index.php
+++ b/www/admin/compta/operations/index.php
@@ -32,7 +32,6 @@ $journal = new Compta_Journal;
 $list = $journal->getListForCategory($type === Compta_Categories::AUTRES ? null : $type, $cat ? $cat['id'] : null);
 
 $tpl->assign('categorie', $cat);
-$tpl->assign('journal', $list);
 $tpl->assign('type', $type);
 
 if ($type !== Compta_Categories::AUTRES)
@@ -41,14 +40,19 @@ if ($type !== Compta_Categories::AUTRES)
 }
 
 $total = 0.0;
-
-foreach ($list as $row)
+foreach ($list as &$row)
 {
-	$total += (float) $row['montant'];
+	$db = DB::getInstance();
+	$row['montant'] =
+		$db->simpleQuerySingle('
+			SELECT sum(CASE WHEN montant > 0 THEN montant ELSE 0 END)
+			FROM compta_flux
+			WHERE compta_flux.id_journal = ?', false, $row['id']);
+	$total += round((float) $row['montant'], 2);
 }
-
+$tpl->assign('journal', $list);
 $tpl->assign('total', $total);
 
 $tpl->display('admin/compta/operations/index.tpl');
 
-?>
\ No newline at end of file
+?>
diff --git a/www/admin/compta/operations/membre.php b/www/admin/compta/operations/membre.php
index 934f203..9e925c2 100644
--- a/www/admin/compta/operations/membre.php
+++ b/www/admin/compta/operations/membre.php
@@ -48,4 +48,4 @@ $tpl->assign('membre', $membre);
 
 $tpl->display('admin/compta/operations/membre.tpl');
 
-?>
\ No newline at end of file
+?>
diff --git a/www/admin/compta/operations/modifier.php b/www/admin/compta/operations/modifier.php
index 660b879..42f5f0b 100644
--- a/www/admin/compta/operations/modifier.php
+++ b/www/admin/compta/operations/modifier.php
@@ -19,6 +19,8 @@ if (!$operation)
     throw new UserException("L'opération demandée n'existe pas.");
 }
 
+$debug = "_POST=".print_r($_POST, true);
+
 if ($operation['id_categorie'])
 {
     $categorie = $cats->get($operation['id_categorie']);
@@ -37,6 +39,13 @@ else
     $type = null;
 }
 
+foreach ($operation['fluxs'] as $key => &$flux)
+{
+    $compte = $comptes->get($flux['compte']);
+    $flux['compte_libelle'] = $compte['libelle'];
+}
+$tpl->assign('fluxs', $operation['fluxs']);
+
 $error = false;
 
 if (!empty($_POST['save']))
@@ -51,12 +60,33 @@ if (!empty($_POST['save']))
         {
             if (is_null($type))
             {
+                $fluxs = [];
+                $solde = 0.0;
+                for ($n=0; array_key_exists('compte_'.$n, $_POST); $n++)
+                {
+                  $compte = $_POST['compte_'.$n];
+                  if (array_key_exists('montant_'.$n, $_POST)) {
+                      $montant = $_POST['montant_'.$n];
+                      if ($montant == 0.0)
+                      {
+                          continue;
+                      }
+                      else
+                      {
+                          $solde += $montant;
+                          $fluxs[] = ['compte' => $compte, 'montant' => $montant];
+                      }
+                  } else {
+                      if ($solde != 0.0 || $n < 1) {
+                          $fluxs[] = ['compte' => $compte, 'montant' => - $solde];
+                      }
+                      break;
+                  }
+                }
                 $journal->edit($operation['id'], [
                     'libelle'       =>  utils::post('libelle'),
-                    'montant'       =>  utils::post('montant'),
+                    'fluxs'         =>  $fluxs,
                     'date'          =>  utils::post('date'),
-                    'compte_credit' =>  utils::post('compte_credit'),
-                    'compte_debit'  =>  utils::post('compte_debit'),
                     'numero_piece'  =>  utils::post('numero_piece'),
                     'remarques'     =>  utils::post('remarques'),
                 ]);
@@ -109,12 +139,12 @@ if (!empty($_POST['save']))
 
                 $journal->edit($operation['id'], [
                     'libelle'       =>  utils::post('libelle'),
-                    'montant'       =>  utils::post('montant'),
                     'date'          =>  utils::post('date'),
+                    'fluxs'      =>
+                      [ ['compte'=>$credit, 'montant' => - utils::post('montant')]
+                      , ['compte'=>$debit,  'montant' =>   utils::post('montant')] ],
                     'moyen_paiement'=>  utils::post('moyen_paiement'),
                     'numero_cheque' =>  utils::post('numero_cheque'),
-                    'compte_credit' =>  $credit,
-                    'compte_debit'  =>  $debit,
                     'numero_piece'  =>  utils::post('numero_piece'),
                     'remarques'     =>  utils::post('remarques'),
                     'id_categorie'  =>  (int)$cat['id'],
@@ -145,8 +175,9 @@ else
     $tpl->assign('comptes_bancaires', $banques->getList());
 }
 
+$tpl->assign('debug', $debug);
 $tpl->assign('operation', $operation);
 
 $tpl->display('admin/compta/operations/modifier.tpl');
 
-?>
\ No newline at end of file
+?>
diff --git a/www/admin/compta/operations/saisir.php b/www/admin/compta/operations/saisir.php
index 8847861..57a91dd 100644
--- a/www/admin/compta/operations/saisir.php
+++ b/www/admin/compta/operations/saisir.php
@@ -27,6 +27,7 @@ else
     $type = Compta_Categories::RECETTES;
 
 $error = false;
+$debug = "_POST=".print_r($_POST, true);
 
 if (!empty($_POST['save']))
 {
@@ -40,12 +41,34 @@ if (!empty($_POST['save']))
         {
             if (is_null($type))
             {
+                $fluxs = [];
+                $solde = 0.0;
+                for ($n=0; array_key_exists('compte_'.$n, $_POST); $n++)
+                {
+                  $compte = $_POST['compte_'.$n];
+                  if (array_key_exists('montant_'.$n, $_POST)) {
+                      $montant = $_POST['montant_'.$n];
+                      if ($montant == 0.0)
+                      {
+                          continue;
+                      }
+                      else
+                      {
+                          $solde += $montant;
+                          $fluxs[] = ['compte' => $compte, 'montant' => $montant];
+                      }
+                  } else {
+                      if ($solde != 0.0) {
+                          $fluxs[] = ['compte' => $compte, 'montant' => - $solde];
+                      }
+                      break;
+                  }
+                }
+                $debug .= "<br/>fluxs = ".print_r($fluxs, true);
                 $id = $journal->add([
                     'libelle'       =>  utils::post('libelle'),
-                    'montant'       =>  utils::post('montant'),
                     'date'          =>  utils::post('date'),
-                    'compte_credit' =>  utils::post('compte_credit'),
-                    'compte_debit'  =>  utils::post('compte_debit'),
+                    'fluxs'         =>  $fluxs,
                     'numero_piece'  =>  utils::post('numero_piece'),
                     'remarques'     =>  utils::post('remarques'),
                     'id_auteur'     =>  $user['id'],
@@ -55,10 +78,10 @@ if (!empty($_POST['save']))
             {
                 $id = $journal->add([
                     'libelle'       =>  utils::post('libelle'),
-                    'montant'       =>  utils::post('montant'),
                     'date'          =>  utils::post('date'),
-                    'compte_credit' =>  utils::post('compte1'),
-                    'compte_debit'  =>  utils::post('compte2'),
+                    'fluxs'         =>
+                      [ ['compte'=>utils::post('compte1'), 'montant' => - utils::post('montant')]
+                      , ['compte'=>utils::post('compte2'), 'montant' =>   utils::post('montant')] ],
                     'numero_piece'  =>  utils::post('numero_piece'),
                     'remarques'     =>  utils::post('remarques'),
                     'id_auteur'     =>  $user['id'],
@@ -123,12 +146,12 @@ if (!empty($_POST['save']))
 
                 $id = $journal->add([
                     'libelle'       =>  utils::post('libelle'),
-                    'montant'       =>  utils::post('montant'),
                     'date'          =>  utils::post('date'),
+                    'fluxs'         =>
+                      [ ['compte'=>$credit, 'montant' => - utils::post('montant')]
+                      , ['compte'=>$debit,  'montant' =>   utils::post('montant')] ],
                     'moyen_paiement'=>  ($type === 'dette') ? null : utils::post('moyen_paiement'),
                     'numero_cheque' =>  ($type === 'dette') ? null : utils::post('numero_cheque'),
-                    'compte_credit' =>  $credit,
-                    'compte_debit'  =>  $debit,
                     'numero_piece'  =>  utils::post('numero_piece'),
                     'remarques'     =>  utils::post('remarques'),
                     'id_categorie'  =>  ($type === 'dette') ? null : (int)$cat['id'],
@@ -155,12 +178,17 @@ if (!empty($_POST['save']))
 }
 
 $tpl->assign('error', $error);
-
+$tpl->assign('debug', $debug."END");
 $tpl->assign('type', $type);
 
-if ($type === null)
+if (is_null($type))
 {
     $tpl->assign('comptes', $comptes->listTree());
+    $tpl->assign('fluxs',
+      [ 0 => ['compte' => '', 'montant' => 0.0]
+      , 1 => ['compte' => '', 'montant' => 0.0]
+      ]
+     );
 }
 else
 {
@@ -191,4 +219,4 @@ $tpl->assign('ok', (int) utils::get('ok'));
 
 $tpl->display('admin/compta/operations/saisir.tpl');
 
-?>
\ No newline at end of file
+?>
diff --git a/www/admin/compta/operations/voir.php b/www/admin/compta/operations/voir.php
index 57d2ca3..ea02e7f 100644
--- a/www/admin/compta/operations/voir.php
+++ b/www/admin/compta/operations/voir.php
@@ -15,11 +15,13 @@ $exercices = new Compta_Exercices;
 
 $tpl->assign('operation', $operation);
 
-$credit = $comptes->get($operation['compte_credit']);
-$tpl->assign('nom_compte_credit', $credit['libelle']);
-
-$debit = $comptes->get($operation['compte_debit']);
-$tpl->assign('nom_compte_debit', $debit['libelle']);
+foreach ($operation['fluxs'] as $key => &$flux)
+{
+    $compte = $comptes->get($flux['compte']);
+    $flux['compte_libelle'] = $compte['libelle'];
+    $flux['montant_oppose'] = - $flux['montant'];
+}
+$tpl->assign('fluxs', $operation['fluxs']);
 
 $tpl->assign('exercice', $exercices->get($operation['id_exercice']));
 
@@ -50,4 +52,4 @@ if ($operation['id_auteur'])
 
 $tpl->display('admin/compta/operations/voir.tpl');
 
-?>
\ No newline at end of file
+?>
diff --git a/www/admin/config/membres.php b/www/admin/config/membres.php
index b0d8653..a761d8a 100644
--- a/www/admin/config/membres.php
+++ b/www/admin/config/membres.php
@@ -25,6 +25,8 @@ if (isset($_GET['ok']))
     $error = 'OK';
 }
 
+$debug = "_POST=".print_r($_POST, true);
+
 if (!empty($_POST['save']) || !empty($_POST['add']) || !empty($_POST['review']) || !empty($_POST['reset']))
 {
     if (!utils::CSRF_check('config_membres'))
@@ -121,6 +123,7 @@ if (!empty($_POST['save']) || !empty($_POST['add']) || !empty($_POST['review'])
 }
 
 $tpl->assign('error', $error);
+$tpl->assign('debug', $debug);
 $tpl->assign('review', isset($_GET['review']) ? true : false);
 
 $types = $champs->getTypes();
@@ -139,4 +142,4 @@ $tpl->assign('csrf_value', utils::CSRF_create('config_membres'));
 
 $tpl->display('admin/config/membres.tpl');
 
-?>
\ No newline at end of file
+?>
diff --git a/www/admin/static/admin.css b/www/admin/static/admin.css
index 21762a9..592039d 100644
--- a/www/admin/static/admin.css
+++ b/www/admin/static/admin.css
@@ -170,7 +170,9 @@ dl dt label {
     font-weight: bold;
 }
 
-fieldset dl dt b {
+fieldset dl dt b,
+fieldset table th b,
+fieldset legend b {
     color: #900;
     font-size: 0.7em;
     font-weight: normal;
@@ -418,7 +420,7 @@ table.list.multi tr:nth-child(even) {
     background: inherit;
 }
 
-table.list.multi tr:nth-child(4n+1), table.list.multi tr:nth-child(4n+2) {
+table.list.multi tr.odd {
     background: rgb(255, 174, 80);
     background: rgba(217, 134, 40, 0.2);
 }
diff --git a/www/admin/static/handheld.css b/www/admin/static/handheld.css
index 1229829..1f6f5d1 100644
--- a/www/admin/static/handheld.css
+++ b/www/admin/static/handheld.css
@@ -122,6 +122,10 @@ dl.describe dt, dl.describe dd {
 		width: auto !important;
 	}
 
+	table.list.table td, table.list.table th {
+		display: table-cell !important;
+	 }
+
 	colgroup {
 		/* Hack pour désactiver les largeurs de colonnes */
 		display: none;
@@ -135,4 +139,4 @@ dl.describe dt, dl.describe dd {
 		float: none;
 		width: auto;
 	}
-}
\ No newline at end of file
+}
-- 
2.20.1