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Key Facts: DCG — Diplôme de Comptabilité et de Gestion Exam

Level 6 (Bac+3)

RNCP and European Qualifications Framework level

France compétences RNCP35374

10/20

Minimum overall general average required to graduate

Arrêté du 13 février 2019

6/20

Eliminatory threshold (note éliminatoire) on any individual unit

Arrêté du 13 février 2019

Compulsory examination units (UE 1 to UE 13)

Décret n° 2006-1706

180 ECTS

Total European credit transfer system credits awarded

Arrêté du 13 février 2019

8 weeks

Minimum professional internship duration required for UE 13

Arrêté du 13 février 2019

22 €

Registration fee per examination unit via Cyclades

SIEC Maison des Examens

The Diplôme de Comptabilité et de Gestion (DCG) is the premier French state accounting qualification at undergraduate level (Bac+3, Level 6 RNCP, 180 ECTS), serving as the mandatory foundation for the chartered accountant (expert-comptable) and statutory auditor (commissaire aux comptes) professions. Regulated by the Arrêté du 13 février 2019, candidates must earn an overall average of 10/20 across 13 distinct 3-hour examination units, with any mark below 6/20 being strictly eliminatory. The official national exam consists entirely of complex French-language written case studies, technical numerical resolutions, and legal analyses; OpenExamPrep provides a comprehensive 100-question English-language MCQ study adaptation covering French accounting standards (PCG/ANC), taxation, company law, corporate finance, management control, and economics.

Sample DCG — Diplôme de Comptabilité et de Gestion Practice Questions

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1Under French accounting rules (PCG Art. 213-8 / ANC Regulation 2014-03), which of the following costs incurred during the acquisition of a tangible fixed asset MUST be included in its acquisition cost?

A.Directly attributable delivery, site preparation, handling, and initial installation expenses necessary to bring the asset into operating condition

B.Transfer duties (droits de mutation), registration fees, and notary fees directly related to the acquisition

C.General administrative overheads and internal management coordination costs incurred during the procurement phase

D.Initial operating losses and ramp-up costs incurred before the asset reaches its planned commercial production capacity

Explanation: Under PCG Art. 213-8, the acquisition cost of a tangible fixed asset compulsorily includes the purchase price (net of commercial rebates, discounts, and deductible VAT) plus all directly attributable costs incurred to place the asset in the location and condition necessary for it to operate in the manner intended by management (delivery, transport, handling, installation, assembly, and testing costs).

2Under French accounting standards (PCG Art. 212-3), under what conditions may development expenditure (frais de développement) be capitalized as an intangible asset on the balance sheet?

A.Only if the company secures an official patent from the INPI prior to incurring the expenditure

B.If six cumulative criteria are met: technical feasibility, intention to complete, ability to use or sell, generation of probable future economic benefits, availability of adequate resources, and reliable expenditure measurement

C.Any research and development expenditure may be freely capitalized if total annual expenses exceed 50,000 €

D.Capitalization is strictly mandatory for fundamental and applied research, while development costs must always be expensed

Explanation: PCG Art. 212-3 aligns with IAS 38 regarding development costs. Capitalization in account 203 'Frais de recherche et de développement' is an optional accounting policy (or reference method) allowed only if six cumulative conditions are proven: technical feasibility of completing the intangible asset, clear intention to complete and use or sell it, capacity to use or sell it, proof of probable future economic benefits, availability of technical/financial resources to complete development, and reliable measurement of development expenses. Fundamental research costs must always be expensed.

3An industrial company acquires a specialized production machine on 15 March N. The supplier invoice lists: catalogue price 80,000 € excl. VAT, trade discount (remise) 5%, transport and delivery 2,000 €, installation and testing 3,000 €. The company also pays 1,500 € to train staff on the machine and estimates the present value of mandatory future site dismantling and restoration costs at 5,000 €. What is the initial capitalized cost of the machine under French accounting standards (PCG)?

A.81,000 €

B.82,500 €

C.86,000 €

D.87,500 €

Explanation: Under PCG Art. 213-8, the acquisition cost comprises: Net purchase price = 80,000 € - 5% (4,000 €) = 76,000 €; plus transport (2,000 €); plus installation and testing (3,000 €); plus estimated present value of dismantling/restoration obligation (5,000 €). Training costs (1,500 €) cannot be capitalized because they do not form part of the physical or legal condition of the asset and benefit staff rather than the asset directly. Total capitalized cost = 76,000 + 2,000 + 3,000 + 5,000 = 86,000 €.

4Under the component approach (approche par composants) defined in PCG Art. 214-9, how are 'first category components' (composants de première catégorie) defined and treated in accounting?

A.They represent multi-year major overhauls accounted for exclusively through provisions for risks and charges

B.They are low-value items that may be grouped together and depreciated over the total life of the parent asset

C.They are administrative modules whose acquisition cost is immediately deducted from equity

D.They are principal parts of an asset with different useful lives or patterns of consumption that must be identified separately from acquisition and depreciated over their own useful life

Explanation: First-category components (PCG Art. 214-9) are distinct parts of a tangible fixed asset that require replacement at regular intervals and have different useful lives or provide economic benefits according to a different pattern than the main asset (e.g., aircraft engines, commercial building roofs/elevators). They must be identified upon acquisition and depreciated independently over their respective economic lives.

5Regarding the starting date for asset depreciation under French accounting standards, what is the fundamental difference between straight-line depreciation (amortissement linéaire) and tax declining-balance depreciation (amortissement dégressif fiscal)?

A.Straight-line begins on the date the asset is put into service (mise en service), whereas declining-balance begins on the first day of the month of acquisition

B.Straight-line begins on the date of order placement, whereas declining-balance begins upon final payment

C.Straight-line begins on the first day of the fiscal year, whereas declining-balance begins on the date of delivery

D.Both methods strictly begin on the date the purchase invoice is recorded in the general journal

Explanation: Under PCG Art. 214-13, economic depreciation (straight-line) begins on the date of putting into service (mise en service), when the asset is ready and operational. Under French tax law (CGI Art. 39 A), tax declining-balance depreciation (amortissement dégressif) starts on the first day of the month of acquisition (premier jour du mois d'acquisition), regardless of when the asset is put into service.

6A company acquires industrial equipment on 1 July N for 100,000 € excl. VAT, commissioned on the same day. The economic useful life is 5 years (linear depreciation = 20,000 €/year). For tax purposes, the equipment qualifies for declining-balance depreciation (amortissement dégressif) with a tax coefficient of 1.75 (declining rate = 35%). The tax year ends on 31 December N. What is the amount of tax-accelerated depreciation (amortissement dérogatoire) to record at closing of year N?

A.5,000 €

B.7,500 €

C.10,000 €

D.17,500 €

Explanation: Linear economic depreciation from 1 July N to 31 December N (6 months) = 100,000 * 20% * (6/12) = 10,000 €. Declining-balance tax depreciation from 1 July N (first day of acquisition month = 6 months) = 100,000 * 35% * (6/12) = 17,500 €. The excess of tax depreciation over economic depreciation constitutes an amortissement dérogatoire: 17,500 - 10,000 = 7,500 €, credited to account 145 'Amortissements dérogatoires' and debited to account 68725 'Dotations aux amortissements dérogatoires'.

7Under French accounting standard PCG Art. 214-15, when testing an asset for impairment, how is the recoverable amount (valeur actuelle) determined?

A.As the lower of historical cost and net book value

B.As the undiscounted cumulative future revenue generated by the asset over its remaining life

C.As the higher of fair value less costs to sell (valeur vénale) and value in use (valeur d'usage)

D.As the replacement cost of a brand new asset discounted at the legal statutory interest rate

Explanation: According to PCG Art. 214-15, if there is an indication of impairment, the entity determines the asset's recoverable amount (valeur actuelle), which is defined as the HIGHER of: (1) fair value net of disposal costs (valeur vénale nette, the amount obtainable from selling the asset in an arm's length transaction) and (2) value in use (valeur d'usage, the present value of estimated future cash flows expected to arise from the continuing use and ultimate disposal of the asset).

8On 31 December N, a manufacturing machine has a net book value (valeur nette comptable - VNC) of 120,000 €. Following a downturn in demand, an impairment test is conducted: fair value less costs to sell (valeur vénale nette) is estimated at 95,000 €, while value in use (valeur d'usage based on discounted future cash flows) is 105,000 €. What is the accounting entry to record at year-end N?

A.Debit account 6816 for 25,000 € / Credit account 2915 for 25,000 €

B.Debit account 6876 for 10,000 € / Credit account 2815 for 10,000 €

C.No entry is required because the value in use exceeds 100,000 €

D.Debit account 6816 for 15,000 € / Credit account 2915 for 15,000 €

Explanation: Under PCG Art. 214-15, the recoverable amount (valeur actuelle) is the higher of fair value less costs to sell (95,000 €) and value in use (105,000 €), which equals 105,000 €. Because the net book value (120,000 €) exceeds the recoverable amount (105,000 €), an impairment loss of 15,000 € (120,000 - 105,000) must be recorded by debiting account 6816 'Dotations aux dépréciations des immobilisations corporelles' and crediting account 2915 'Dépréciation du matériel industriel'.

9Under French accounting rules (PCG Art. 622-1 / ANC Regulation 2014-03), what distinguishes the percentage of completion method (méthode à l'avancement) from the completed contract method (méthode à l'achèvement) for long-term contracts (contrats à long terme)?

A.The percentage of completion method recognizes revenue and profit progressively over the contract duration as work progresses, whereas the completed contract method defers revenue and profit recognition until final delivery

B.The completed contract method recognizes estimated profit at contract signing, whereas the percentage of completion method recognizes it upon final client acceptance

C.The percentage of completion method is mandatory for tax purposes but strictly banned for commercial accounting in France

D.The completed contract method does not allow recording provisions for foreseeable losses at completion

Explanation: Under PCG Art. 622-1, the percentage of completion method (méthode à l'avancement - designated as the reference method / méthode préférentielle) recognizes turnover and margin proportionally to the progress of the contract in each fiscal year. In contrast, under the completed contract method (méthode à l'achèvement), turnover and margin are recognized only upon final performance and transfer of risks/ownership at contract completion; during execution, incurred costs are inventoried as work in progress (encours).

10A construction company applies the completed contract method (méthode à l'achèvement) to a multi-year bridge building contract signed for a fixed price of 1,000,000 € excl. VAT. At the end of Year 1, incurred production costs stand at 450,000 €. Revised technical estimates indicate that remaining costs to complete the project will be 650,000 €. What provision for loss at completion (provision pour perte à terminaison) must be recorded in Year 1?

A.45,000 €

B.100,000 €

C.55,000 €

D.No provision is recorded until the contract is completed in Year 2

Explanation: Total estimated cost of the contract = Incurred costs (450,000 €) + Remaining costs to complete (650,000 €) = 1,100,000 €. Because the fixed selling price is 1,000,000 €, the project will suffer a total loss at completion of 100,000 € (1,000,000 - 1,100,000). Under PCG Art. 622-4, regardless of the accounting method used (avancement or achèvement), the full foreseeable loss of 100,000 € must be recognized immediately at the end of Year 1 by recording a provision for risks (account 1511 'Provisions pour pertes sur contrats à long terme').

About the DCG — Diplôme de Comptabilité et de Gestion Exam

The Diplôme de Comptabilité et de Gestion (DCG) is the prestigious French national undergraduate degree in accounting, finance, and corporate management (Bac+3, Level 6 RNCP, 180 ECTS). Governed by Décret n° 2006-1706 and modernized under the Arrêté du 13 février 2019, the DCG constitutes the essential first state qualification on the regulated French chartered accountancy pathway (filière de l'expertise comptable), preceding the Master-level DSCG and the final DEC (Diplôme d'Expert-Comptable). Administered nationally by the Ministère de l'Enseignement supérieur et de la Recherche through the SIEC Maison des Examens, the DCG curriculum is organized into 13 rigorous teaching units covering French accounting law (PCG/ANC standards), corporate and labor law, tax law (IS, TVA, IR), corporate finance, cost management control, management information systems (Merise and SQL), and contemporary economics. This OpenExamPrep question bank provides an English-language multiple-choice study adaptation of the full DCG curriculum, engineered for international candidates, bilingual finance students, and cross-border accounting professionals seeking mastery of French corporate accounting rules, tax calculations, and legal frameworks.

Exam sponsor: Ministère de l'Enseignement supérieur et de la Recherche / Service Interacadémique des Examens et Concours (SIEC). The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

Established by Décret n° 2006-1706 and, for sessions up to and including 2026, by the Arrêté du 13 février 2019; the Arrêté du 4 août 2025 (BO ESR n° 32 of 28 August 2025) replaces those programmes from the 2027 session with a competency-based référentiel, teaching starting at the September 2026 intake, while keeping 13 units, a coefficient of 1 per unit, the 10/20 average and the 6/20 eliminatory mark (Bac+3, Level 6 RNCP, 180 ECTS). 13 compulsory units, mostly written papers of 3 hours (UE 11 lasts 4 hours and UE 13 is an oral based on an internship report): UE 1 Fondamentaux du droit, UE 2 Droit des sociétés et des groupements d'affaires, UE 3 Droit social, UE 4 Droit fiscal, UE 5 Économie contemporaine, UE 6 Finance d'entreprise, UE 7 Management, UE 8 Systèmes d'information de gestion, UE 9 Comptabilité, UE 10 Comptabilité approfondie, UE 11 Contrôle de gestion, UE 12 Anglais des affaires, UE 13 Communication professionnelle. Plus optional UE 14 Langue vivante.

Time Limit

About 39 hours across the 13 units (written papers of 3 to 4 hours plus the UE 13 oral)

Passing Score

10/20 overall average across all 13 units with no single unit grade below 6/20 (eliminatory mark)

Exam / Certification Fees

22 € per examination unit (UE) registered through the national SIEC Cyclades portal (total 286 € for all 13 standard units)

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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

Financial Accounting & Standards (UE 9 & UE 10)

General and advanced French accounting standards (PCG / ANC), acquisition and valuation of fixed assets, research & development costs, component depreciation, impairment tests, long-term contracts, equity transactions, investment grants, provisions, and bond debt amortisation

20 of 100 questions

Taxation Law (UE 4)

Corporate income tax (IS: taxable base, réintégrations, déductions, capital gains, tax deficit carryforward), Value Added Tax (TVA: territoriality, deductibility, regularisation), personal income tax (IR: quotient familial, schedules, PFU flat tax), and registration duties

20 of 100 questions

Corporate & Business Law (UE 1, UE 2 & UE 3)

Civil contracts and liability, company law forms (SARL, SA, SAS: constitution, corporate governance, directors' liability, regulated agreements, shareholder rights), and labor law (employment contracts CDI/CDD, trial periods, non-compete clauses, dismissal)

15 of 100 questions

Corporate Finance (UE 6)

Capital budgeting and investment decisions (NPV/VAN, IRR/TRI, profitability index, discounted payback), normative working capital requirement (BFR normatif), financing modes (equity, bank debt, leasing), WACC/CMPC, financial leverage, and cash management

10 of 100 questions

Management Control & Information Systems (UE 8 & UE 11)

Full costing and marginal costing systems, breakeven analysis, direct and indirect cost variances, budgeting and dashboards, Merise relational modeling (MCD/MLD), SQL querying, and accounting information system controls

10 of 100 questions

Contemporary Economics & Management (UE 5 & UE 7)

Macroeconomic dynamics, European Central Bank monetary policy, strategic diagnostics (Porter's Five Forces, Resource-Based View, SWOT), organizational structures, human resource management, and corporate social responsibility (CSR/RSE)

Preparing for the DCG — Diplôme de Comptabilité et de Gestion Exam

What You Need to Know

Passing score: 10/20 overall average across all 13 units with no single unit grade below 6/20 (eliminatory mark)
Assessment: Established by Décret n° 2006-1706 and, for sessions up to and including 2026, by the Arrêté du 13 février 2019; the Arrêté du 4 août 2025 (BO ESR n° 32 of 28 August 2025) replaces those programmes from the 2027 session with a competency-based référentiel, teaching starting at the September 2026 intake, while keeping 13 units, a coefficient of 1 per unit, the 10/20 average and the 6/20 eliminatory mark (Bac+3, Level 6 RNCP, 180 ECTS). 13 compulsory units, mostly written papers of 3 hours (UE 11 lasts 4 hours and UE 13 is an oral based on an internship report): UE 1 Fondamentaux du droit, UE 2 Droit des sociétés et des groupements d'affaires, UE 3 Droit social, UE 4 Droit fiscal, UE 5 Économie contemporaine, UE 6 Finance d'entreprise, UE 7 Management, UE 8 Systèmes d'information de gestion, UE 9 Comptabilité, UE 10 Comptabilité approfondie, UE 11 Contrôle de gestion, UE 12 Anglais des affaires, UE 13 Communication professionnelle. Plus optional UE 14 Langue vivante.
Time limit: About 39 hours across the 13 units (written papers of 3 to 4 hours plus the UE 13 oral)
Exam / certification fees: 22 € per examination unit (UE) registered through the national SIEC Cyclades portal (total 286 € for all 13 standard units) Official sources

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DCG — Diplôme de Comptabilité et de Gestion: Suggested Study Strategy

1Master the French Plan Comptable Général (PCG): memorize key 3-digit and 4-digit account numbers and understand the strict distinction between operating, financial, and exceptional income and expenses

2Practice multi-step tax reconciliations: master the transition from accounting result (résultat comptable) to taxable profit (résultat fiscal) by applying fiscal add-backs (réintégrations) and deductions

3Work through worked corporate finance calculations: practice calculating Net Present Value (VAN), Internal Rate of Return (TRI), and normative working capital (BFR normatif) in turnover days

4Memorize statutory corporate rules: learn the mandatory minimum share capital, voting majorities (assemblée générale ordinaire vs extraordinaire), and director liability rules for SARL, SA, and SAS

5Understand component depreciation and impairment: calculate depreciation schedules under both economic and tax rules (amortissement dérogatoire) and apply net realizable value tests

6Track your grades systematically: remember that any grade below 6/20 is eliminatory; aim for high scores in quantitative units (UE 6, 9, 10, 11) to balance demanding legal and essay units

Frequently Asked Questions

What is the DCG diploma?

The Diplôme de Comptabilité et de Gestion (DCG) is the official French national higher education degree at Level 6 of the RNCP (European Qualifications Framework Level 6, equivalent to a Bachelor's degree / Bac+3, 180 ECTS credits). Certified by the Ministry of Higher Education and Research, it is the foundational prerequisite for entering the French accounting profession (filière de l'expertise comptable).

How is the DCG examination structured?

The DCG consists of 13 compulsory examination units (Unités d'Enseignement - UE 1 to UE 13) plus one optional modern language unit (UE 14). Each written paper lasts 3 hours (except UE 13 which consists of a written internship report and a 1-hour oral defense before a jury of an academic and a chartered accountant). The 13 units cover law (UE 1, 2, 3, 4), economics and management (UE 5, 7), finance and systems (UE 6, 8, 11), accounting (UE 9, 10), and business communication (UE 12, 13).

What is the passing score and grading rule for the DCG?

To graduate with the DCG diploma, candidates must achieve a cumulative general average of at least 10/20 across all 13 examination units. Furthermore, any unit grade strictly below 6/20 is an eliminatory mark (note éliminatoire) which prevents graduation until retaken, regardless of the overall average. Grades of 10/20 or higher are definitively validated and kept permanently.

How much does it cost to register for the DCG exams?

Registration through the national SIEC Cyclades portal costs 22 € per individual examination unit (UE). Registering for all 13 standard units across the degree amounts to a total state examination registration fee of 286 €.

What are the internship requirements for the DCG?

Under the Arrêté du 13 février 2019, DCG candidates must complete a minimum of 8 weeks of professional internship in an accounting firm (cabinet d'expertise comptable) or within the finance, accounting, or audit department of a company, local authority, or association. This experience culminates in the preparation and oral defense of unit UE 13 Communication professionnelle.

In what language are official DCG examinations conducted?

The official French national state examinations are conducted entirely in French (with the exception of UE 12 Anglais des affaires which tests English for business and finance). OpenExamPrep provides an English-language multiple-choice adaptation designed to assist bilingual professionals, foreign exchange students, and international candidates mastering technical French accounting, legal, and financial concepts.

What are the core differences between UE 9 and UE 10 in accounting?

UE 9 (Comptabilité) covers fundamental bookkeeping, double-entry principles, purchase/sales cycles, payroll accounting, inventory valuation, standard depreciation, and year-end closing entries under the French General Chart of Accounts (Plan Comptable Général - PCG). UE 10 (Comptabilité approfondie) covers complex transactions: component accounting (approche par composants), impairment testing, R&D capitalization, long-term contracts, equity changes, bond financing, and investment grant amortization under ANC regulations.

What career and educational opportunities follow the DCG?

DCG graduates can enter the labor market directly as junior accountants, financial analysts, tax specialists, or internal auditors. Alternatively, they can advance to the DSCG (Diplôme Supérieur de Comptabilité et de Gestion, Bac+5 Master level), followed by a 3-year paid professional internship leading to the DEC (Diplôme d'Expert-Comptable) and statutory auditing certification (Commissaire aux comptes).