Diploma of accountancy and management

In France, the diploma of accountancy and management (DCG) is a diploma of State in the field of the accountancy and management created in 2006 () and sanctioning three years of higher learning after the baccalaureat.

Finality

The diploma of accountancy and management is a diploma delivered by the State and has a professional purpose. The preparation with the diploma of accountancy and management makes it possible to acquire bases essential to all the students who are intended for a career in the fields of the Comptabilité and of the Gestion. The diploma of accountancy and management includes twelve essential fields of competence to exert the trades of the Comptabilité, either in Liberal profession, or as a Salarié in a Entreprise.

Reform diplomas of accountancy

Within the framework of the Reform LMD, two new diplomas are set up at the re-entry 2007 by:

the diploma of accountancy and management (DCG) sanctioning 3 years of higher learning after the baccalaureat.
the higher Diploma of accountancy and management (DSCG) sanctioning two years of additional higher learning.

These new diplomas replace the preparatory Diplôme being studied countable and financial, the Diplôme of countable and financial studies and the Diplôme of countable and financial higher learning. These diplomas will be delivered for the first time in 2008 and belong to the course of the Accountancy.

Preparation

The candidate can prepare the diploma of accountancy and management alone and as a free candidate. Moreover, a preparation specific to the diploma of accountancy and management is ensured in the Lycée S. These classes offer, in particular with the technological graduates already engaged in this training area, a possibility of continuation of studies towards the Accountancy. The admission in the classes is organized under the responsibility of the vice-chancellor S of Académie which define with the chiefs of establishment of reception the conditions of the installation and the course of the procedure. The admission is pronounced by the chief of establishment of reception, after appreciation of the candidates' file of the student postulating by a formed commission of Professor S of the required class.

The entry in first year is opened to the holders of the baccalaureat or a title or diploma admitted in exemption of the baccalaureat. A parallel admission in second year is opened to the holders of diplomas profiting from exemptions of certain units constitutive of the diploma of accountancy and of management, in particular the holders of BTS Comptabilité and management of the organizations and the HAD administration and Business management (GEA).

The National institute of the Economic and Countable Techniques (INTEC), public corporation belonging to CNAM, also prepares the diploma proof of accountancy and management. The people registered with the INTEC have a double chance, while passing the Diploma of Accounts Department and Management (diploma of State) and the specific diploma of the INTEC: the DGC (Diploma of Management and Accounts Department). Indeed, the DGC exempts tests of the diploma of corresponding State.

Obtaining

Are allowed to present itself the diploma proof of accountancy and management (DCG) the titular candidates either of a baccalaureat, or of a title or diploma admitted in exemption of the baccalaureat for the inscription in Université, or of a foreign title giving access to higher education in the country of delivery. The DCG is delivered with the candidates who satisfied the whole of the following tests:

N°	Épreuves	ECTS (appropriations)	Coefficients	Nature	Durée
1	Introduction with the droit	12	1	Écrit	3 h
2	Droit of the sociétés	12	1	Écrit	3 h
3	Droit social	12	1	Écrit	3 h
4	Droit fiscal	12	1	Écrit	3 h
5	Économie	18	1,5	Écrit	4 h
6	Finance of entreprise	12	1	Écrit	3 h
7	Management	18	1,5	Écrit	4 h
8	Système of information of gestion	18	1,5	Écrit	4 h
9	Introduction with the comptabilité	12	1	Écrit	3 h
10	Comptability approfondie	12	1	Écrit	3 h
11	Contrôle of gestion	18	1,5	Écrit	4 h
12	Anglais applied to the affaires	12	1,5	Écrit	3 h
13	Relations professionnelles	12	1	Oral	1 h
14	Épreuve optional in languages étrangères	12	1	Écrit	3 h

The test “Industrial relationships” envisages the realization of a training course of which the duration is of at least eight weeks and the defense of a report/ratio of training course. The candidates can moreover present themselves to an optional test of foreign living language.

The tests are independent. The DCG is obtained if the general average is equal or higher than 10 out of 20 on the whole of the tests, without having of note lower than 6 out of 20. The notes ranging between 6 and 10 out of 20 can be preserved by the candidate for a later compensation.

Exemptions

The exemptions are envisaged by the decree of April 18th, 2007:

Épreuves du DCG

BTS accountancy and management of the organizations

DUT GEA option finance-comptabilité

DUT GEA option and averages organizations

DUT GEA option resources humaines

MASTER MANAGEMENT mention or speciality accountancy, control, to that delivered by some universités

Diplôme of Management and Accounts Department delivered by the INTEC (CNAM)

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