Advanced vocational diploma - Accounts Department and management of the organizations

Since the session of 2003, BTS Accounts Department and Gestion of organizations (BTS CGO) presents a new version: new heading, new program, new schedules. The objective of BTS CGO is to train technicians specialized and powerful in the fields of the accountancy of management and financial accountancy.

Establishments of Budget S, analyzes Bilan S quantified, financial Analyze, creation of instrument panels, determination of the costs, piloting of the company, staff management, management of the Investissement S, organization of the information system, casch management… are as many competences sought by the decision makers with the head of the companies. The other possible outlets are: the accounting departments and management of the banks, the insurances, the administration S and the associations. This diploma remains very snuffed by the organizations.

It can be followed in a college or by correspondence with the Cned.

Process

The teaching of the Accounts Department and the Gestion lands by process:

• P1 : Countable management of the business transactions

• P2: Management of the relationships to the Paid S and the social welfare
• P3: Tax management and relationship to the administration of the Taxes
• P4: Production and analyzes financial information
• P5: Management of the fixed assets and the Investment S
• P6: Management of the Treasury and the financing
• P7: Determination and analyzes Coût S
• P8: Forecast and budgetary control
• P9: Measure and analyzes performance
• P10: Organization of the countable Information system and Management

Payment of examination

Headings and coefficients of the tests and units:

• E.1 Culture and Expression

• Under A1 test: French, coefficient 2, writes 4 hours.
• Under B1 test: Foreign living language 1 coefficient 2, oral examination 20 minutes.
• E.2 Mathematical: coefficient 2, writes 2 hours.
• E.3 Economy and Right: coefficient 3, writes 4 hours.
• E.4. Management of the countable, tax and social obligations: coefficient 4, writes 4 hours.
• E.5. Analyzes of Management and organization of the information system: coefficient 4, writes 4 hours.
• E.6. Control and presentation of community activities: coefficient 3, oral examination 50 minutes.

Training course in professional environment

With dimensions professional of the Diplôme remains the obligatory Stage, which belongs to the tests of the Examen.

Objectives

The candidate with the Advanced vocational diploma Accounts Department and Gestion of the organizations must carry out a Stage in a Entreprise, a countable cabinet or a noncommercial organization, in order to supplement his formation by the experiment of the professional practices corresponding to the competences described in the reference frame. The Stage also makes it possible to acquire relational qualities, the professional attitudes, behaviors and to develop the direction of the responsibilities by the adaptation to realities and the requirements for employment. The Stage must place the students in situation to carry on the activities described in the reference frame of certification of the professional field. The choice of the Undertaken or the organization of reception must satisfy this requirement.

Organization

The duration of the Stage is 8 weeks which proceed for the school period. The Stage is organized per periods of one or more weeks, consecutive or not. The periods of Stage S are fixed on the initiative of the establishment of formation. The research of the Undertaken S or the organizations of reception and the negotiation of the contents of the Stage are carried out jointly by the student and the pedagogical team. The Stagiaire works out obligatorily a memory relating in particular to the activities and the work completed during the Stage of a volume of ten pages. This obligatory memory is used as support with the talk envisaged with the E6 test and constitutes an element of the file of Examen. For the candidates who present themselves under their track records, the certificate of Stage can be replaced by one or more attestations of employment justifying the nature and the duration of occupied employment.

E4 test: Management of the countable, tax and social obligations

Objectives

The test must make it possible to evaluate professional competences and knowledge associated in the fields with the production of countable, tax and social information. It evaluates the capacities with:

• to create, manage and control countable, tax and social information;
• to act in the respect of the legal or lawful constraints and the procedures of the company;
• to analyze a problem, to propose and justify adapted solutions or a choice;
• to ensure the management of the relations with the thirds;
• to formulate proposals in a formal written communication (report/ratio, note,…).

Contents

The test E4 “Management of the countable, tax and social obligations” aims at evaluating the competences and the knowledge associated registered in the reference frame with certification concerning:

• entirety of processes 1,2 and 3;
• processes 4,5 and 6, for the aspects relating to the management of the legal requirements, lawful and conventional.

Criteria of evaluation

The evaluation takes into account:

• the conformity of the productions carried out with the legislative measures, lawful and conventional;
• the respect of the procedures of the company;
• the rigor in the implementation of the tools and the methods of analysis;
• the exactitude of calculations and the treatments and their justification;
• the rigor of controls carried out;
• the quality and the coherence of the produced documents;
• the quality of the written communication (form and bottom).

E5 test: Analyzes of management and organization of the information system

Objectives

The test makes it possible to evaluate professional competences and knowledge associated in the fields with management, the data processing and the organization of the information system. It evaluates the capacities with:

• to locate, collect, organize, process and produce the quantitative and qualitative data to prepare the decisions of management;
• to analyze a problem of financial management or organization;
• to build a diagnosis, to analyze performances and to formulate proposals;
• to take part in the organization and the implementation of the computing system of management and communication;
• to take part in the design and the evolution of the countable management and information system;
• to communicate in writing, in a formal way, (report/ratio, note…) analyzes, diagnoses or proposals carried out.

Contents

The test E5 “Analyzes of management and organization of the information system” aims at evaluating the competences and the knowledge associated registered in the reference frame with certification concerning:

• entirety of processes 7,8,9 and 10;
• processes 4,5 and 6, concerning the preparation of decisions of management and the participation in the evolution of the countable management and information system.

Criteria of evaluation

The evaluation takes into account:

• relevance and the coherence of the analyzes, the representations, the diagnoses, the comments and the proposals;
• the conformity of the analyzes and the proposals to the objectives of management in the respect of the constraints of the organization;
• the rigor in the implementation of the tools and the methods of analysis;
• relevance of the solutions and the choices suggested;
• the exactitude of calculations and the treatments;
• the quality and the coherence of the produced documents;
• the quality of the written communication (form and bottom).

E6 test: Control and presentation of community activities

Objectives

The test of control and presentation of community activities aims at evaluating the capacity of the candidate for:

• to lead missions and analyzes to professional character;
• to communicate orally in a context professional by mobilizing competences of the fields technique, organisational and data-processing acquired during the formation;
• to organize and lead an activity on data-processing station.

Contents

Evaluated competences are formed, on the one hand of the whole of competences in communication and on the other hand practical competences concerning the implementation of the software and material resources described in the reference frame.

Form test

The test, one 50 minutes total duration (preceded 25 minutes of preparation), proceeds in three parts:

• First part: exposed of the candidate (10 minutes to the maximum): the candidate presents the professional work completed during the periods of training courses and which are described in the report that it wrote. It chooses more particularly to present the report of a work, a topic or to develop problems in connection with its training course.
• Second part: maintenance (15 minutes to the maximum): the maintenance carried out by the Members of the Commission of evaluation is professional. It relates to the report and the work completed during the training courses (or for the candidates paid, for the employment periods). It primarily aims at evaluating competences in communication.
• Third part: practical on data-processing station (25 minutes to the maximum): the community activities of synthesis are used as support with the evaluation of the practice on data-processing station. During his service on the data-processing station, the candidate explains and justifies the steps, the methods and the operations which it implemented and can present and comment on the supports having been used for the realization of the indicated activity.

Organization and course of the test

The organization of the test must include/understand the following considerations:

• the memory is the object of evaluation and support of the second part of L `test; the commissions of evaluation must thus be informed of the memory before the passage of each candidate;
• the consultation of the file makes it possible the commission to evaluate the activity which will be used as support with the third part of the test. The candidate must know this choice for his 25 minutes preparation.

The candidates must present at least 5 cards relating to activities in professional matter different integrating control from computing activities. Moreover, these activities must have a character of synthesis and resort, as a whole, the fields of competence concerning several processes of the reference frame of certification. The activities must necessarily be able to be implemented on the data-processing work station during the test.

Continuation of the studies

The holder of BTS Accounts Department and management of the organizations can seek an employment immediately or consider the continuation of the studies:

• professional License in a University or a IUT.

• Master of management (course finance-control or course finance-control To that the) in a University.
• Way towards the Accountancy. The BTS accountancy and management of the organizations gives exemptions to the tests n°1 (introduction to the right), n°5 (economy), n°8 (management and information system), n°9 (introduction to accountancy) and n°13 (industrial relationships) of the Diplôme of accountancy and management (DCG), stopped of April 18th, 2007 .

External bonds

For more information on the Advanced vocational diploma accountancy and management of the organizations, the gate of the BTS of Cned

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