Free Practice Questions for BTS Gestion de la PME

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Key Facts: BTS Gestion de la PME Exam

Level 5 (Bac+2)

RNCP / EQF national diploma level

France compétences RNCP38363

10/20

Passing overall weighted average

Règlement général du BTS

Total examination coefficients across units E1-E6

Arrêté du 19 février 2018, annexe II c

120 ECTS

European credits awarded by the diploma

Arrêté du 19 février 2018

2020

First examination session under the current référentiel

Arrêté du 19 février 2018, article 9

12 weeks

Mandatory SME internship duration

Arrêté du 19 février 2018, annexe III

BTS Gestion de la PME (BTS GPME) is a French national level 5 qualification (Bac+2, 120 ECTS) certified by the French Ministry of Higher Education and examined regionally by the académies. Under the arrêté du 19 février 2018, it comprises units spanning customer and supplier management, enterprise risk control, human resources, financial planning, and business law (CEJM) totalling 33 coefficients. Candidates must achieve an overall weighted average of at least 10/20 and register without fee via the national Cyclades portal. OpenExamPrep provides a 100-question English-language MCQ study adaptation covering all major competencies of the BTS GPME curriculum.

Sample BTS Gestion de la PME Practice Questions

Try these sample questions to review concepts for the BTS Gestion de la PME exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Under French commercial law, what is the legal status of a commercial quotation (devis) issued by an SME once it has been signed and dated by the customer with the mention 'bon pour accord'?

A.It remains a non-binding pre-contractual invitation to treat until an invoice is issued.

B.It becomes a legally binding bilateral contract (synallagmatique) obligating the SME to deliver and the customer to pay.

C.It serves only as an administrative estimate that either party can unilaterally cancel without liability before delivery.

D.It constitutes a preliminary promise to sell that must be notarized to become enforceable.

Explanation: Under Article 1113 and following of the French Code civil and commercial practice, a devis signed by the customer with 'bon pour accord' forms a binding contract (contrat synallagmatique). The seller is legally committed to the terms, prices, and deadlines, and the client is committed to accepting delivery and paying the agreed price.

2An SME issues a quotation for industrial hardware with a catalog gross price of €5,000 excluding VAT. The SME grants a 10% standard trade discount (remise 1) followed by an additional 5% volume discount (remise 2). What is the resulting Net Commercial (net commercial) amount?

A.€4,275.00

B.€4,250.00

C.€4,300.00

D.€4,750.00

Explanation: Under French accounting and commercial rules, successive trade discounts (remises en cascade) are applied sequentially to the successive balances, not summed together. First discount: €5,000 × (1 - 0.10) = €4,500. Second discount: €4,500 × (1 - 0.05) = €4,275.00.

3An SME invoices a corporate customer for services with a Net Commercial of €3,000.00 excluding VAT. The invoice terms offer a 2% early payment discount (escompte de règlement) for payment within 10 days, and the applicable standard VAT rate is 20%. If the customer pays within 10 days, what is the Net to Pay TTC (net à payer TTC)?

A.€3,600.00

B.€3,528.00

C.€3,540.00

D.€3,456.00

Explanation: In French invoicing, a cash settlement discount (escompte de règlement) is a financial discount that reduces the taxable base for VAT. Net commercial = €3,000.00. Financial discount (2%): €3,000 × 0.02 = €60.00. Net financier (taxable base) = €3,000 - €60 = €2,940.00. VAT (20%): €2,940.00 × 0.20 = €588.00. Net à payer TTC = €2,940.00 + €588.00 = €3,528.00.

4Under Article L. 441-10 of the French Commercial Code (Code de commerce, stemming from the LME legislation), what is the default statutory maximum payment deadline for B2B transactions between French companies, unless a shorter period is agreed?

A.60 calendar days from invoice issuance date (or 45 days end of month if contractually agreed)

B.30 calendar days from receipt of goods with no contractual extension permitted

C.90 calendar days from the delivery date for all small and medium enterprises

D.120 calendar days from month-end following customer approval

Explanation: Article L. 441-10 of the French Code de commerce sets the maximum payment deadline between professionals at 60 calendar days from the invoice issuance date. Alternatively, parties may contractually agree on 45 days end of month (45 jours fin de mois) from invoice date, provided this is stipulated in the contract and not grossly unfair to the creditor.

5When a professional business customer fails to pay an invoice by the contractual due date, what statutory fixed compensation for debt recovery costs (indemnité forfaitaire pour frais de recouvrement) is automatically due by law to the creditor under Article D. 441-5 of the French Commercial Code?

A.€15

B.€25

C.€100

D.€40

Explanation: Under Article D. 441-5 of the French Commercial Code, any professional debtor paying an invoice after the due date is automatically liable to pay the creditor a statutory fixed indemnity of €40 for recovery costs, in addition to late payment interest penalties. Additional compensation may be claimed on justification if recovery costs exceed €40.

6How does factoring (affacturage) primarily operate as a financial and administrative tool for an SME?

A.The SME pledges its physical inventory as collateral to a commercial bank in exchange for long-term mortgage loans.

B.The SME transfers its trade receivables to a specialized financial institution (factor) via conventional subrogation, obtaining immediate liquidity, collection services, and bad-debt protection.

C.The SME issues corporate bonds directly to retail investors on Euronext Growth to finance its fixed asset acquisitions.

D.The SME hires an external court bailiff (commissaire de justice) on a monthly retainer to initiate immediate seizure of delinquent clients' assets.

Explanation: In an affacturage agreement, the SME transfers trade receivables (créances clients) to a factor via subrogation conventionnelle (Article 1346 Code civil). The factor pays the SME the invoice amounts upfront (minus commissions and a guarantee reserve), manages debtor collections, and absorbs the insolvency risk when credit cover is included.

7An SME assigns €100,000.00 TTC of trade receivables to a factor. The factoring contract stipulates a guarantee reserve fund (fonds de garantie) of 10%, a factoring fee (commission d'affacturage) of 1.5% TTC, and a financing commission (commission de financement) of 0.5% TTC deducted upfront. What net liquidity is immediately transferred to the SME's bank account?

A.€88,000.00

B.€89,500.00

C.€90,000.00

D.€98,000.00

Explanation: Immediate cash received equals gross assigned receivables minus the guarantee reserve fund and upfront fees. Guarantee reserve: €100,000 × 10% = €10,000. Factoring commission: €100,000 × 1.5% = €1,500. Financing commission: €100,000 × 0.5% = €500. Total withheld: €10,000 + €1,500 + €500 = €12,000. Net liquidity made available: €100,000 - €12,000 = €88,000.00.

8In customer risk analysis, why does an SME credit manager establish an authorized credit limit (encours client autorisé) for each commercial client?

A.To restrict the client from viewing new catalog items on the company's website.

B.To automatically transmit all unpaid accounts to public tax authorities after 15 days.

C.To cap the outstanding cumulative exposure (unbilled orders + delivered unbilled + outstanding invoices) to prevent catastrophic defaults based on the client's financial health.

D.To ensure the customer pays statutory income taxes on their trade margins.

Explanation: An encours client autorisé defines the maximum cumulative financial exposure (orders in process, delivered but un-invoiced goods, and unpaid issued invoices) the SME is willing to risk with that customer. It prevents excessive exposure that could threaten the SME's solvency if that debtor were to enter insolvency proceedings.

9What is the standard, legally sound sequence of debt collection actions for an SME dealing with an overdue customer invoice in France?

A.Immediate filing of an involuntary bankruptcy petition -> formal notice -> telephone reminder

B.Formal bailiff seizure -> amicable phone reminder -> written warning notice

C.Police complaint -> legal summons (assignation) -> informal email reminder

D.Amicable reminders (phone/email/relance simple) -> formal notice (mise en demeure avec accusé de réception) -> judicial order to pay (injonction de payer)

Explanation: Sound collection practices follow a graduated escalation: (1) amicable reminders (relances préventives et amiables via email, phone, or simple letters), (2) a formal notice of default sent by registered letter with acknowledgment of receipt (mise en demeure avec LRAR), which starts the accrual of statutory legal interest, and (3) judicial recovery procedures (such as an injonction de payer before the Commercial Court).

10What key feature distinguishes the French judicial procedure of 'injonction de payer' for recovering uncontested commercial debts?

A.It is a non-adversarial (non contradictoire) and rapid written petition to the court clerk, avoiding an immediate oral trial hearing.

B.It requires a full trial before a jury of commercial arbiters with compulsory oral testimony.

C.It is only available for debts exceeding €500,000 with mandatory representation by an appellate attorney.

D.It automatically imprisons the debtor's corporate officers if the debt remains unpaid after 8 days.

Explanation: The injonction de payer (Articles 1405 to 1425 of the French Code de procédure civile) is a swift, cost-effective, non-adversarial procedure. The creditor files a petition and supporting proofs (signed purchase order, delivery slip, invoice, mise en demeure) with the court registry. The judge rules on the documents alone without holding an oral hearing unless the debtor subsequently files an objection (opposition).

About the BTS Gestion de la PME Exam

The BTS Gestion de la PME (BTS GPME) is France's two-year national higher education diploma (Bac+2, RNCP level 5, 120 ECTS) qualifying administrative and managerial assistants to work as versatile right-hand collaborators (collaborateurs polyvalents) alongside small and medium-sized enterprise owners (dirigeants de PME). Established by the arrêté du 19 février 2018 (first session 2020; France compétences fiche RNCP38363), the curriculum prepares professionals across four core professional activity domains: managing customer and supplier relationships, participating in SME risk management, managing personnel and supporting human resources, and sustaining the ongoing operation and strategic development of the enterprise, alongside a solid foundation in economics, business law, and management (CEJM). This OpenExamPrep question bank provides an English-language multiple-choice study adaptation of the technical curriculum for students and bilingual practitioners; it is not an official examination simulation.

Exam sponsor: Ministère de l'Enseignement supérieur et de la Recherche (certifier); examination organised by the académies. The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

Compulsory units totalling 33 coefficients and 120 ECTS defined by the arrêté du 19 février 2018 (first session 2020): E1 Culture générale et expression (U1, coef 4, written 4 h), E2 Langue vivante étrangère 1 (coef 3 — sub-unit U21 coef 2 comprising a 2 h written paper and a 20 min oral, and sub-unit U22 coef 1 for listening comprehension), E3 Culture économique, juridique et managériale (U3, coef 6, written 4 h), E4 Gérer la relation avec les clients et les fournisseurs de la PME (U4, coef 6 — CCF, or an oral-and-practical assessment of 1 h with 1 h preparation), E5 coef 8 split into U51 Participer à la gestion des risques de la PME (coef 4, CCF or a 30 min oral) and U52 Gérer le personnel et contribuer à la GRH de la PME (coef 4, written 2 h 30), and E6 Soutenir le fonctionnement et le développement de la PME (U6, coef 6, written 4 h 30). An optional second modern language (EF1, oral 20 min) counts only for marks above 10/20.

Time Limit

About 15 to 16 hours of scheduled written and oral papers for ponctuelle candidates

Passing Score

10/20 overall weighted average across all units

Exam / Certification Fees

No examination registration fee is published by the académies; registration is made through the national Cyclades portal. Tuition and training costs are separate.

Exam sponsor website

Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.

Official sources

Our practice resources: topics covered

We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.

25 of 100 questions

Managing Customer & Supplier Relations in SMEs

Commercial negotiation, quotations, order processing, factoring (affacturage), trade receivables, credit management, formal reminders (relances), supplier appraisal, and dispute resolution

20 of 100 questions

SME Risk Management & Compliance

Financial risk mitigation, occupational health and safety risks (DUERP), business continuity planning, GDPR data privacy compliance (RGPD), environmental risks, and CSR policies

20 of 100 questions

Human Resources Management in SMEs

Staff recruitment, employee onboarding, employment contracts (CDI/CDD), payroll components (bulletin de paie), overtime calculations, social dialogue (CSE), and skills development plans

20 of 100 questions

Supporting SME Operation & Development

Operating budgets, monthly cash-flow forecasting (plan de trésorerie), working capital requirement (BFR), break-even analysis (seuil de rentabilité), investment appraisal (NPV/VAN), and administrative efficiency

15 of 100 questions

Economic, Legal & Managerial Culture (CEJM)

French commercial law, corporate legal forms (SARL, SAS, SA, micro-entreprise), contract law, market structures, competitive strategies, macroeconomic policies, and stakeholder governance

Preparing for the BTS Gestion de la PME Exam

What You Need to Know

Passing score: 10/20 overall weighted average across all units
Assessment: Compulsory units totalling 33 coefficients and 120 ECTS defined by the arrêté du 19 février 2018 (first session 2020): E1 Culture générale et expression (U1, coef 4, written 4 h), E2 Langue vivante étrangère 1 (coef 3 — sub-unit U21 coef 2 comprising a 2 h written paper and a 20 min oral, and sub-unit U22 coef 1 for listening comprehension), E3 Culture économique, juridique et managériale (U3, coef 6, written 4 h), E4 Gérer la relation avec les clients et les fournisseurs de la PME (U4, coef 6 — CCF, or an oral-and-practical assessment of 1 h with 1 h preparation), E5 coef 8 split into U51 Participer à la gestion des risques de la PME (coef 4, CCF or a 30 min oral) and U52 Gérer le personnel et contribuer à la GRH de la PME (coef 4, written 2 h 30), and E6 Soutenir le fonctionnement et le développement de la PME (U6, coef 6, written 4 h 30). An optional second modern language (EF1, oral 20 min) counts only for marks above 10/20.
Time limit: About 15 to 16 hours of scheduled written and oral papers for ponctuelle candidates
Exam / certification fees: No examination registration fee is published by the académies; registration is made through the national Cyclades portal. Tuition and training costs are separate. Official sources

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BTS Gestion de la PME: Suggested Study Strategy

1Master the BFR (Besoin en Fonds de Roulement) formula and its rotation ratios: know how to convert inventory holding periods, accounts receivable (créances clients), and accounts payable (dettes fournisseurs) into days of turnover.

2Memorize the break-even calculations: Margin on Variable Costs (M/CV = CA - CV), M/CV rate (Taux de M/CV = M/CV / CA), Seuil de Rentabilité (SR = Charges Fixes / Taux M/CV), and Point Mort in days ((SR / CA) * 360).

3Understand the statutory hierarchy of French labor law: the Labor Code (Code du travail), branch collective bargaining agreements (conventions collectives de branche), company agreements (accords d'entreprise), and individual employment contracts (contrats de travail).

4Practice VAT declarations (déclaration CA3): calculate gross TVA collectée, deduct eligible TVA on purchases (sur immobilisations and sur autres biens et services), and determine TVA nette due or crédit de TVA.

5Review SME risk assessment tools: understand the mandatory sections of the Document Unique d'Évaluation des Risques Professionnels (DUERP) and preventive measures under French occupational safety regulations.

6Study legal company structures in France (SARL, SAS, SA, micro-entreprise, EIRL/EI): know liability limits, minimum capital requirements, governance organs, and social regimes for managing partners.

Frequently Asked Questions

What is the BTS Gestion de la PME (BTS GPME) qualification in France?

The Brevet de Technicien Supérieur (BTS) Gestion de la PME is a French national higher education diploma at level 5 of the RNCP and the European Qualifications Framework (Bac+2, 120 ECTS), certified by the French Ministry of Higher Education and Research and delivered by the regional académies. It trains versatile executive assistants, office managers, and administrative collaborators who work directly alongside the owners or executives of small and medium-sized enterprises (PME-PMI) across commercial, financial, organizational, and human resources tasks.

How is the BTS GPME examination structured?

Under the arrêté du 19 février 2018 (first session 2020; France compétences fiche RNCP38363), the examination consists of six compulsory units totalling 33 coefficients: E1 Culture générale et expression (U1, coef 4, written 4 h), E2 Langue vivante étrangère 1 (coef 3 — U21 coef 2 with a 2 h written paper plus a 20 min oral, and U22 coef 1 for listening comprehension), E3 Culture économique, juridique et managériale (U3, coef 6, written 4 h), E4 Gérer la relation avec les clients et les fournisseurs de la PME (U4, coef 6, oral and practical 1 h with 1 h preparation), E5 coef 8 split into U51 Participer à la gestion des risques de la PME (coef 4, 30 min oral) and U52 Gérer le personnel et contribuer à la GRH de la PME (coef 4, written 2 h 30), and E6 Soutenir le fonctionnement et le développement de la PME (U6, coef 6, written 4 h 30). Students in certified institutions take several units via CCF (contrôle en cours de formation), while independent candidates sit terminal papers.

What is the passing score for the BTS GPME?

Candidates must obtain an overall weighted average of at least 10/20 across all examination units to earn the diploma. There is no eliminating mark on individual units. Candidates who achieve an average between 8/20 and 9.99/20 may be invited to sit oral control examinations (épreuves de contrôle) in early July. Unit marks of 10/20 or higher can be carried forward (bénéfice de notes) for five years.

How much does it cost to register for the BTS GPME examination?

No examination registration fee is published by the académies; registration is made through the national Cyclades portal. Tuition and training costs are separate, depending on whether the candidate studies in a public lycée, an apprentice training center (CFA, funded via OPCOs), or a private business school.

What practical internship experience is required for BTS GPME?

Candidates in initial full-time education must complete 12 weeks of mandatory company internships (stages en milieu professionnel) divided into two periods across the two-year program (typically 6 weeks at the end of the first year and 6 weeks during the second year). Internships must be completed within small or medium-sized enterprises (between 5 and 50 employees, or up to 250 in specific organizational structures) and serve as the foundation for the oral examinations in U4 (customer/supplier relations) and U5 (risk management).

In what language is the official BTS GPME examination delivered?

The official national examination is delivered entirely in French, with modern foreign languages assessed in unit U12. OpenExamPrep provides an English-language multiple-choice study adaptation designed to help international students, bilingual professionals, and apprentices test their understanding of French management principles, commercial law, payroll formulas, and financial calculations; it is not an official examination simulation.

What key financial and managerial calculations are tested on BTS GPME?

The BTS GPME curriculum requires mastery of core financial management formulas: Working Capital Requirement (Besoin en Fonds de Roulement - BFR) in euros and days of revenue (ratios de rotation des stocks, clients, fournisseurs), break-even point (seuil de rentabilité en valeur et volume) and dead point (point mort in days), monthly cash-flow plans (plan de trésorerie), Net Present Value (Valeur Actuelle Nette - VAN), value-added tax settlements (TVA collectée minus TVA déductible), commercial discounts (remises, rabais, ristournes, escomptes de règlement), and overtime wage adjustments under French labor law.

What are the primary career opportunities after obtaining the BTS GPME?

Graduates primarily enter the workforce as executive assistants (assistant de gestion PME-PMI), commercial assistants (assistant commercial), administrative coordinators, human resources assistants (assistant RH), or customer accounts managers (gestionnaire de clientèle / facturation). With experience, many advance to office manager, head of administrative services, or business operations manager, or pursue a Licence Professionnelle or Bachelor in management, HR, or finance.