Graduate Accountant (Apprenticeship)
- 100% online 24/7 • Web & Mobile
- Estimated duration: 1350 hours (2 years) or 675 hours (1 year)
- Starting at any time of the year
- State-recognized diploma certification • Level 5 (Bac+2)
- ECTS credits: 120 credits
In short
Combine theoretical knowledge with practical experience to become a key player in accounting and financial performance.
Through a work-study program, you will develop your skills at the heart of the company. You will progressively put the knowledge acquired during your training into practice and gain confidence in real-world professional situations. This immersive experience will allow you to solidify your technical and digital skills and thrive in a constantly evolving environment.
Throughout your program, you will learn to efficiently manage day-to-day accounting operations, close fiscal years in compliance with standards, monitor and manage the company’s financial performance, and ensure reliable payroll and social security compliance.
Finally, thanks to specific modules dedicated to artificial intelligence applied to accounting , you will learn to master the fundamentals, use specialized tools, automate your processes, analyze your financial data and anticipate through predictive analysis.
You will be able to:
Mastering the fundamental technical skills and accounting tools
Manage all routine and closing accounting operations
Produce and use financial statements for strategic management
Integrating the social dimension with reliable payroll management and compliance with regulatory obligations
Program
Accounting Fundamentals and Tools
Understanding and arguing
- Methodology for analyzing works
- Test methodology
To find out more and gather information
- Researching through time, staying informed in the age of the internet and social networks.
- Mastering documentary research tools and monitoring
- Organizing your information search
- Relying on the right support
- Extracting information from an organized or unorganized document
- Processing information
- Learn comparative analysis
- To qualify and relativize information based on transtextuality
- To conduct a critical assessment of a document or subject
- Recognizing the different cognitive biases
- Recognizing the different sophisticated techniques and the art of always being right
Read and understand a message
- Literary Analysis – Methodology and Tools
- Knowing how to read graphic documents
- Analyzing the form to understand the content of a text, whether alone or within a corpus
Write a message
- To search for an idea, to extract an idea from a fact, an example, a document
- Organize your ideas, put them in order / Create a plan
- Knowing how to nuance, relativize, and modulate.
- The essentials for writing during an exam 1
- The essentials for writing during an exam 2
- The rules of argumentation
- Develop and illustrate an idea
- Choose the means of communication
- Write a readable message
- Engage with the message / Present your point of view
- Create an authentic message
- Use deictics and shifters wisely
- Logical connectors
- Structure your speech to make it logical
- Language levels
- Professional writing: The letter
- Professional writing: Summary note
- Professional documents: Reports and minutes
- Professional writing: The professional report
Management of day-to-day accounting operations
Contribution to the steering and financial management of the company
Management of accounting closing operations
Knowing how to record inventory changes and depreciation
- The main means of financing cash flow
- Short-term cash flow forecasts
- General information regarding stock variations
- The accounting entries for inventory variations
- Application: Flores Case
- Application: Orlan Case
- Application: Quillan case
- Application: Toulan Case
- Application: Solan Case
- The concept of depreciation
- The terminology relating to accounting depreciation
- The constant or linear amortization plan
- Application: Malard Case
- Application: Germont Case
- Application: Ratine Case
- Application: Dinan Case
- Application: Squadron Case
- Application: The Farrel Case
- The unit-based amortization plan
- Application: Soussel Case
- Accounting for depreciation
- Component-based depreciation
- Application: Cement Case
- Application: Damien’s Case
- Application: Sirtex Case
Knowing how to record tax depreciation
- Tax linear depreciation
- Application: The Breton Case
- Introduction to declining balance depreciation
- Examples of declining balance depreciation schedules
- Application: Britter Case
- Application: Coupin Case
- Application: Listac Case
- Application: Malbot Case
- Application: Ravinet Case
- Application: Sister Case
- Difficulties regarding the amortization period
- Application: Faure Case
- Application: Varlot Case
- The accelerated depreciation scheme
Knowing how to record depreciation and provisions
- The definition and accounting treatment of depreciation and provisions
- Depreciation of tangible fixed assets
- Application: Cador Case
- Application: Vetimarin case
- The handling of doubtful and irrecoverable debts
- The procedure to follow for dealing with doubtful debts
- Application concerning doubtful debts
- Application: The Missou Case
- Application: Case Tertio
- Application: Sardi Case
- Application: Carmot Case
- Provisions for risks and charges are regulated.
- Application: The Rousseau Case
- Application: Rendon Case
- The accounting treatment of securities and their income
- Depreciation of securities
- Application: Bissont Case
- Application: Morteau Case
Knowing how to record the disposal of fixed assets and marketable securities
- Standard accounting entries for the disposal of intangible and tangible fixed assets
- The implementation of disposals of intangible and tangible fixed assets
- Application: Frimeau Case
- Application: Granon Case
- Sales of securities recorded as fixed assets
- Sales of marketable securities (VMP) and summary of securities sales
- Application: Calut Case
- Some difficulties related to the disposal of tangible fixed assets
- Application: Transpac case
- Application: Pritor Case
Knowing how to record other inventory transactions
- Expenses payable and revenues receivable
- Pre-accounted expenses and revenues
- Repayment of undivided loans in full at maturity and by constant amortization
- Repayment of undivided loans through constant annuities and amortization laws
- Accounting for undivided loans – Simple case
- Accounting for undivided loans – A complex case
- Commercial operations outside the euro area
- Illustrations related to commercial operations outside the euro area
- The processing of the various subsidies
- Application: Avy Case
- Application: Batineau Case
- Self-deliveries
- The processing of insurance compensation and lease payments
- Accounting for corporate income tax
- The preparation of annual accounts
- Application: Case Valid
- The transition from one exercise to another
- The transition from one exercise to another
- The transition from one exercise to another
- Application: Determining inventory operations for closing the accounts
Managing the digital transformation of inventories
- Automating inventory calculations with modern tools
- Inventory in the context of digital transformation
- Application: Driving the digital transformation of inventories
Prepare the balance sheet, the income statement and the appendix
- Introduction to summary documents
- The results
- Application: Ice Case
- The income statement
- Application: Badel Case
- The accounting appendix
- Application: Renaud Case
- Application: Gallardin Case
Understanding the digital environment of accounting
- Regulations concerning the digitization and storage of accounting documents
- Use of accounting software or an accounting module of an integrated management software package
- Impact of dematerialization and digitization
- Safeguarding and maintaining the confidentiality of accounting data
Taxing the profits of an entity subject to income tax under the category of BIC (Business and Industrial Profits).
- The general principles of business taxation and the tax classification of companies
- The scope of industrial and commercial profits
- Determining taxable profit
- Taxable and non-taxable operating income
- Taxable and non-taxable financial and exceptional products
- Deductible expenses paid
- Application: The Fedele Case
- Application: Darlay Case
- Application: Case of Guetat
- Application: Bobois Case
- Application: Brillard Case
- Deductible expenses: depreciation (general information)
- Deductible expenses: depreciation (specifics)
- Calculated deductible expenses: provisions (deductibility and depreciation)
- Deductible expenses calculated: provisions for risks
- Professional gains or losses – General case
- Capital gains and losses on business assets – special tax regimes
- The industrial property regime
- Tax regimes and reporting obligations
- Application: Determining the taxable income for a sole proprietorship
- Taxation of profits within the framework of partnerships not subject to corporate income tax
- Application: Determining the taxable income for a company subject to income tax
- Application: Tignes case
- Application: Aba Case
- Application: Eagle Case
- Application: Cases of Tax Regimes
Taxing the profits of an entity subject to corporation tax
- The scope and territoriality of corporation tax
- Tax specifics for determining taxable income
- The capital gains and losses regime
- Companies’ obligations
- Liquidation and payment of corporate tax
- Payment of corporate tax
- Application: Geneactive Case 3
- Application: Cas Grange and Co
- The treatment of the tax deficit
- Tax reductions and credits – exemptions on profits
- Application: Determining the taxable income for a company subject to corporate income tax
Contribution to the steering and financial management of the company
Conduct legal, accounting, social and tax monitoring
- The monitoring process
- Legal monitoring
- The different types of monitoring
- Application: Conducting legal and accounting monitoring
- Professional sources of labor law
- The hierarchy of sources of labor law
- Social protection, general information
- Professional training
- The powers of the employer and the protection of employees’ health
- How to conduct and communicate social and payroll monitoring
- Application: Conducting social legal monitoring
- The characteristics and sources of tax law
- The classification of taxes and duties
- Organization and role of the tax administration and tax monitoring
- Analyze the impact of changes on processes
- Synthesize and disseminate the results of accounting and financial monitoring
- Application: To conduct legal, accounting, social and tax monitoring
Optimize accounting processes through performance analysis and automation.Manage company budgets.
- Inventory valuation methods in management accounting
- Difficulties in stock valuation
- The cost center method – different cost levels and inventory
- Supply and inventory management costs
- Choosing which items to optimize
- Optimizing supplies without shortages
- Special cases for optimizing supplies without shortages
- Optimizing supplies with acknowledged shortages
- Probability analysis for optimizing supply chains
- Integrating the risks of supply chain disruptions into supply chain management
- The presentation of the procurement budgets
- Application: Supply and inventory budgets
- Payroll budgets: Analysis of variations
- Payroll budgets: An approach based on different effects and index-linked calculations
- Payroll budgets: Forecasting and choices
- Application: Forecasting payroll
Steering strategy and performance through budgetary control
- Responsibility centers
- The strategy
- Performance measurement
- Dashboards
- Application: Performance through budgetary control
Diagnosing the strengths and weaknesses of the company’s activity based on its financial statements
- General information on intermediate management balances (SIG)
- The gross margin, production for the year, added value, EBITDA and operating profit.
- The RCAI, the exceptional result, the result for the year and the gain or loss on disposal of assets
- Self-financing capacity
- The reprocessing of the GIS and CAF data from the PCG
- Application: The Rostand Case
- Application: Munios Case
- Application: Dissolve Case
- Application: Case Ferté
- Application: TCO Case
- Application: Louvois Case
- Application: Soustine Case
- Application: Trident Case
- The functional assessment: general information and details of the jobs
- Functional assessment: details of resources and further analysis
- The interpretation of a functional assessment
- Ratios derived from the functional balance sheet – Operating cash surplus (OCS)
- Application: Marius Case
- Application: Paul Case 2
Payroll and social security management
Collect and calculate variable compensation elements
- How and why to train in the collection and calculation of payroll variables
- Introduction to Payroll Management
- Payroll management (for beginners)
- Working hours
- Remuneration
- The methodology for collecting and securing data
- The digital safe
- The GDPR
- Gross salary: accrual and taking of paid leave
- Gross salary: paid leave allowance
- Gross pay: overtime
- Presentation of gross remuneration and legal working hours
- Presentation of gross remuneration and actual working time
- Gross compensation: base salary, bonuses, and deductions for absences
- Gross pay: overtime and Sunday work
- Gross pay: overtime
- Gross salary: benefits in kind
- Gross remuneration: sick leave, deduction for absence, subrogation and daily sickness benefits
- Gross salary: sick leave and employer supplement
Calculate and monitor social security contributions
- The various social security contributions
- The basis for calculating social security contributions
- Reductions in social security contributions
- Social security contribution adjustments
- Application: Prepare the necessary elements for payroll processing.
Configure and edit payslips
- Net salary and taxable salary
- The impacts of withholding tax
- Net salary to be paid and social security contributions
- The presentation and methodology of the payslip
- The payment of wages
- The payslip of an executive without an employment contract
- Partial activity
- Sales Representative’s Payslip
- Construction worker payslips
- The payslip for the construction industry (ETAM and Managers)
- Apprentice Payslip
- The intern’s stipend
- Install and download SAGE v10 on Windows 10
- The 2019 database
- Launching the application
- Discover the application
- The creation of a company
- Setting up a company
- Setting up the establishment
- The creation of employee records
- Setting up template payslips
- Setting the gross salary
- Setting up social security contributions
- Setting up net salaries
- Social declarations
- Frequently Asked Questions
- Application: Configuring the payroll software
Edit and submit mandatory declarations
- How and why to train in the editing and control of social declarations
- The payroll book
- Reporting procedures
- The content of social declarations: the general reduction and TEPA
- The content of social declarations: contributions, PAYE and social contributions
- Managing sick leave in payroll
- Managing the employment declaration of disabled workers
- The payroll tax
- The Cufpa (1): the apprenticeship tax
- The Cufpa (2): the contribution to vocational training
- Application: Editing and submitting mandatory declarations
BONUS: Training in AI for my future career - Accountant
What if you gave a new dimension to your accounting expertise?
In addition, this program offers modules dedicated to Artificial Intelligence applied to the accounting profession.
In 2 progressive levels, you will learn to master the basics of AI, automate your tasks, analyze your financial data predictively, detect fraud and optimize cash flow.
A major asset to strengthen your expertise and gain a competitive edge in the accounting sector.
Specific arrangements for work-study programs - Levels 4 to 6 (Baccalaureate to Bac+3)
Module: Succeeding in my apprenticeship (estimated duration: 50 hours)
- Knowledge of work-study programs, contracts, mutual commitments, support and monitoring procedures
- Citizenship, diversity and health at work.
Module: Succeeding in my professional life (estimated duration: 20 hours)
- Understanding the company’s challenges to facilitate my integration
- Stand out in the workplace
Educational support and reinforcement, followed by the Career Center (estimated duration: 54 hours on average)
- An interactive live session each week to answer questions from apprentices and provide information related to social assistance, international mobility, and disability.
- CFA monitoring: multi-year tripartite interviews
Digital skills (Studi+ access)
- Access to 1 or 2 short « digital skills » programs of your choice from the catalog, allowing you to train and practice on the software best suited to your company.
Upon completion of the training, you will obtain
RNCP Title
Obtain the « Accountant » professional certification, level 5, issued by Studi, RNCP41644, decision of France Compétences on 27/11/25, NSF 314, 314p, 314t
School diploma
Obtain the Accounting
Assistant diploma awarded by Studi in partnership with Comptalia
The Studi Method: Your Path to Success
Continuous support, proactive and on-demand personalized onboarding
You're never alone: from the moment you start your training, you'll be onboarded by your dedicated apprenticeship mentor who will guide you through the entire process. They'll introduce you to the starter kit (video conference, guides, contact information, schedule, tools), and you'll participate in your introductory live session. Your mentor will proactively contact you every month for a progress review, and you can reach them as needed!
Monitoring of your assignments and with your company
You will receive a monthly statement of your educational progress and regular monitoring of your integration and your missions in the company, thanks to structured tripartite interviews and a dynamic skills acquisition matrix shared with your tutor.
An educational forum and corrected assessments
For all your questions, our educational forum guarantees a response from our expert trainers within 24 working hours, with corrected assessments to help you progress.
Intensive exam preparation
Dedicated virtual classes are organized for each targeted certification to prepare you for exam tests and deliverables, with corrected mock exams, intensive revision weeks and oral practice.
Tailor-made career support
Discover best practices in work-study programs and refine your career plan: our career coaching program helps you at every stage to boost your employability today and for tomorrow (personality test, pitch and personal branding but also networking with alumni, partner recruitment platforms, internal job dating sessions).
A concrete and immersive teaching method
Because work-study is about practical experience, our courses are based on active learning: practical case studies, role-playing and immersive content to develop skills that can be directly applied in the workplace.
Resources accessible at any time
Dedicated virtual classes are organized for each targeted certification to prepare you for exam tests and deliverables, with corrected mock exams, intensive revision weeks and oral practice.
A true learning community
You'll be joining a collaborative platform to exchange ideas, share information, ask questions, and build relationships with other apprentices and trainers. Because learning is also a collective adventure.
360° skills for a differentiated profile
Alongside your training, you have access to additional modules to go further: applied AI, professional tools, languages, soft skills… all assets to broaden your skills and make a difference in the job market.
Terms and conditions
Admission requirements
To enroll in the training program leading to the targeted qualification, the candidate must:
- Be at least 16 years old on the date of entry into training
For any other situation, contact a training advisor who will assess your eligibility.
Professional experience and internship
The professional internship, which complements the theoretical learning, is essential for the validation of your qualification.
The total duration of the internship is a minimum of 210 hours.
The candidate will present proof of this period in the company to the examination session manager, who will keep a copy in the
session file.
Exam
The candidate will be evaluated according to the following methods:
- Assessments completed during training
- Production of a Professional Portfolio
- Creation of supplementary materials (document and slideshow)
- Completion and successful completion of the final in-person examinations:
– Professional simulation (4.5 hours)
– Technical maintenance (1 hour 25 minutes)
– Questioning based on production(s) (0h35)
– Final interview (0h10)
Certification
To find out the job placement rate for the targeted positions, consult the RNCP profile on the France Compétences website.
Validation by skills block
Professional certification is composed of several skill blocks that must be acquired in order to obtain the professional certification.
It is possible to validate one or more of the skill blocks. Each block can be acquired individually.
The RNCP record accessible from each training course record specifies the conditions for obtaining it.
For any questions regarding skills blocks, contact your training advisor.
Equivalencies and pathways
Partial equivalencies with:
RNCP36938 – BTS (Advanced Vocational Diploma) – Social and Family Economics;
RNCP36939 – BTS (Advanced Vocational Diploma) – Services and Benefits in the Health and Social Sectors; RNCP38575 – TP (Professional Title) –
Manager of a Small or Medium-Sized Structure;
RNCP38676 – TP – Manager of a Retail Unit.
Full equivalency with:
RNCP35993 – TP – Home Services Coordinator.
For more details: see the France Compétences fact sheet – https://www.francecompetences.fr/recherche/rncp/39539/
Further studies
After obtaining the Professional Title of Home Services Coordinator, you can either:
enter the job market directly
or continue towards:
– a Professional Bachelor’s Degree in Personal Services
– a University Diploma of Technology (BUT) in Social Careers: Coordination and Management of Health and Social Care Establishments and Services.
This list is not exhaustive.
Other further options are available.
Performance indicators
Funding
Alternation
100%*
Included
- Personalized methodological support from your assigned advisor
- Educational support provided by our expert trainers
- Written courses and on-demand videos, and personalized assessments
- Exam-specific preparation
- Individual support for your assignments within the company
- Career coaching
- Unlimited access to over 10,000 live and on-demand virtual classes*
- Unlimited access to Skills 360 for 2 years
*Average number of live virtual classes observed over the last 12 months (mostly organized from 6pm onwards)
Access to the platform is granted on average within 14 days of the funder’s approval. This timeframe may vary depending on the type of funding.
Target professions
- An accountant
- Generalist/General Accountant
- Accounting Manager / Accountant
- Accounting Controller
- Assistant Accountant
- Accounts payable/receivables/payroll/collections/treasury/banking/consulting/international/third-party
- Accounting Assistant
- Accounting Officer / Accounting Project Manager
- Consolidation Officer / Consolidator / Accounting Analyst / Management Accountant
- sole accountant
- Course Management
- Communication and Collaboration
- User-Friendly Interface
- Educational Institutions
- Businesses and Organization
- Individual Learners
- User-Friendly Interface
- Robust Course Management Capabilities
- Effective Communication and Collaboration
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