Free Practice Questions for BTS Comptabilité et Gestion

The Brevet de Technicien Supérieur Comptabilité et Gestion (BTS CG) is a French national higher education qualification at Level 5 of the RNCP and European Qualifications Framework (Bac+2, 120 ECTS). Certified by the French Ministry of Higher Education and Research, it trains students to become fully operational accounting technicians capable of managing financial accounting, taxation, payroll, management control, and financial analysis in accounting firms (cabinets d'expertise comptable), corporate finance departments, and public administrations.

Regulated by the arrêté du 3 novembre 2014 modifié (RNCP39159), the terminal examination comprises seven compulsory units totalling 20 coefficients: E1 Culture générale et expression (coef 2, 4 h written), E2 Langue vivante étrangère (coef 2, 2 h written), E3 Mathématiques appliquées (coef 2, 2 h written), E4 Culture économique, juridique et managériale CEJM (coef 3, 4 h written), E5 Gestion des obligations comptables, fiscales et sociales (coef 4, 4 h written case study), E6 Analyse financière et contrôle de gestion (coef 4, 4 h written case study), and E7 Parcours de professionnalisation (coef 3, oral defence of practical internships and professional portfolio). Optional foreign language and modules can award bonus points.

To obtain the diploma, candidates must achieve an overall weighted average mark of at least 10/20 across all examination units. There are no eliminating marks on individual papers. Candidates achieving an overall average between 8/20 and 9.9/20 may be admitted to the oral retake session (épreuve de rattrapage / contrôle) consisting of two oral examinations chosen from designated subjects. Individual unit marks of 10/20 or above can be carried forward for up to five consecutive examination sessions.

Candidates in standard initial schooling must complete 10 weeks of mandatory professional internship (stage en milieu professionnel) divided across the two years (typically 5 to 6 weeks at the end of Year 1 and 4 to 5 weeks in Year 2). The internships must be conducted in an accounting firm (cabinet comptable) or the accounting/finance service of a company or organization. The internship missions provide the empirical documentation and technical evidence assessed in unit E7 (Parcours de professionnalisation).

The BTS CG curriculum is structured around seven operational professional processes: P1 (Gestion des opérations comptables de l'exercice - ongoing daily accounting), P2 (Gestion des opérations fiscales - VAT, CIT/IS, local taxes), P3 (Gestion des opérations d'inventaire et de clôture - year-end adjustments and balance sheet closure), P4 (Gestion des relations sociales et de la paie - payroll and social declarations), P5 (Analyse et prévision de l'activité - financial statement analysis and cash flow planning), P6 (Analyse de la rentabilité et contrôle de gestion - cost accounting and management control), and P7 (Gestion des systèmes d'information comptables - accounting software, ERP, spreadsheets, and databases).

Unit E5 tests applied French tax mechanics: preparing monthly VAT declarations (form CA3) by computing collected VAT (TVA collectée), deductible VAT on goods/services and non-current assets (TVA déductible sur ABS et immobilisations), and handling credits of VAT; and calculating corporate income tax (IS) by reconciling accounting profit to taxable profit via extra-accounting add-backs (réintégrations) and deductions, applying the 15% SME reduced rate up to 42,500 € of taxable profit and 25% standard rate, and scheduling the four quarterly advance instalments (acomptes) and final balance (solde de liquidation).

Unit E6 evaluates cost accounting using the full cost method (méthode des coûts complets) with primary and secondary cost allocation centers, cost-driver units (unités d'œuvre), and equivalent production units; variable costing (calcul de marge sur coût variable); cost-volume-profit analysis including break-even points in revenue and units (seuil de rentabilité), margin of safety, and operating leverage (levier opérationnel); operational budgeting (sales forecasts, Wilson inventory model, treasury cash-flow plans); and variance analysis on direct materials and direct labor broken down into cost and quantity sub-variances.

Financial analysis focuses on computing the intermediate management balances (Soldes Intermédiaires de Gestion - SIG) from commercial margin to net profit, calculating cash flow capacity (Capacité d'Autofinancement - CAF) using both the additive (from net profit) and subtractive (from gross operating surplus - EBE) methods, restructuring the balance sheet into a functional balance sheet (bilan fonctionnel) to determine net working capital (FRNG), operating and non-operating working capital requirement (BFR), and net cash (Trésorerie Nette = FRNG - BFR), and evaluating financial autonomy, solvency, ROCE, and ROE ratios.

The official French national BTS CG examination is administered in French. OpenExamPrep provides an English-language multiple-choice adaptation of the curriculum concepts, calculations, and rules. It helps English-speaking learners, bilingual accounting students, and international business professionals master French accounting terminology (PCG codes, TVA mechanics, DSN payroll, SIG, FRNG/BFR) through clear, structured practice questions with comprehensive explanations.