BTS Accounting and Management
- 100% online 24/7 • Web & Mobile
- Estimated duration: 1100 hours • 16 months
- Starting at any time of the year
- State-recognized diploma certification • Level 5 (Bac+2)
- ECTS credits: 120 credits
In short
Secure your place quickly in the job market and take on all the challenges of the Accounting – Management sector!
The BTS in Accounting and Management equips you with the skills necessary to master all accounting, tax, and social aspects, as well as financial analysis and information management tools. You will also learn to navigate company information and management systems. These skills will serve as a springboard for your future career in the sector.
Finally, through 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 future trends using predictive analytics.
Program
Control and accounting treatment of commercial transactions
Introduction to Management Control
- The definition and purpose of management control
- Cost typology
The full costing method
- The full costing method
- The treatment of indirect costs
- Maintaining stock records
Variable costs and specific costs
- The variable costing method
- The specific costing method
Rational allocation of fixed costs – Marginal cost
- The rational allocation of fixed costs
- The marginal cost method
The ABC cost calculation method
- The principles of the ABC method
- The main difficulties in applying the ABC method
Calculation and analysis of variances in production costs
- Calculation of variances in production costs
- Analysis of variances in production costs
Implementation of a budget management system
- Budget management
- Sales forecasting using the least squares method
- Sales forecasts – moving averages
- Sales forecasts – exponential adjustment
- Sales forecasts – seasonality
Budgetary control
- The cash flow budget
- The cash flow plan
- Calculation and analysis of the variance in results
- Calculation and analysis of the variance in sales figures
Development of dashboards and reporting
- Performance analysis and management tools
- Dashboard development
Control and production of financial activity
Inventory item – Stock variation entries
- Inventory work
- Stock variations
Depreciation
- The concept of depreciation
- Accounting depreciation
- Tax depreciation
- Accelerated depreciation
- Accounting for depreciation
- Depreciation of tangible fixed assets
Depreciation and provisions
- The various depreciations and provisions
- The classification, recording of income and depreciation of securities
- Securities transfers
- Doubtful and irrecoverable debts
- Provisions for risks and charges
Spreading of expenses and revenues – Participation
- Expenses payable and revenues receivable
- Pre-accounted expenses and revenues
- Commercial operations outside the euro area
- Loan repayment
- Employee participation
Asset disposals – Subsidies
- Disposals of fixed assets
- Subsidies
Preparation of annual accounts and tax returns
- The preparation of annual accounts
- Summary documents
Company formation and capital evolution
- The formation of companies
- Capital increases
The allocation of results
- General information regarding the allocation of results
- Allocation of profit in capital companies
- Allocation of profit in partnerships
The consolidation of accounts
- General information on consolidation
- The global integration method
Tax obligation management
Overview of the French tax system
- Introduction
- Tax law: legal aspects
- Tax law: administrative aspect
VAT mechanisms
- The basic principles
- The VAT collected
- The obligation of taxpayers
- Deductible VAT
Territoriality and VAT
- Territoriality
- Special VAT treatment: the regime for second-hand goods
- Specific VAT treatment: the VAT regime for real estate
Income taxes and levies
- Introduction to income tax
- Income from work
- Capital income
Income tax calculation
- Introduction
- The composition of gross total income
- From gross total income to net total income
- The liquidation of the progressive tax
- Adjustments to progressive tax
- Filing and paying taxes
Corporate taxes
- The scope of the IS
- Determining the taxable result
- The exploitation of the tax result
BIC and IS
- Introduction
- The BIC/IS panorama
- Products subject to BIC tax
- Deductible expenses in BIC
- Depreciation
- The provisions
- Professional advantages and disadvantages
- Tax relief for businesses
Other taxes
- Introduction to local taxes
- Business-specific taxes
- Taxes common to businesses and individuals
- The real estate wealth tax
- Registration fees
- Payroll taxes
- The apprenticeship tax
- Participation in continuing education
- Mandatory investment in construction
Social relations management
Social law and legal monitoring
- The concept of labor law
- International sources of labor law
- National state sources of labor law
- Professional sources of labor law
- The hierarchy of sources of labor law
- Controls on the application of labor law
- Disputes arising from the employment relationship
Administration, employee entry and exit
- Recruitment
- The formation of the employment contract
- The execution of the employment contract
- Termination of the employment contract: introduction
- The dismissal
- Other ways to terminate an employment contract
- The formalities for ending an employment contract
Payroll and gross salary
- Introduction to payroll management
- Presentation of gross remuneration and breakdown of working hours
- Gross compensation: base salary, bonuses, and deductions for absences
- Gross salary: benefits in kind
- Gross pay: overtime
- Gross pay: overtime and Sunday work
- Gross pay: overtime
- Gross remuneration: paid leave and paid leave allowance
- Gross salary: sick leave
Salaries, payslips and payroll ledger
- The various social security contributions
- Net, taxable, and payable wages
- The presentation and methodology of the payslip
- The payment of wages
- Contract terminations
- The payroll book
- Reporting procedures
- The content of social declarations
Linking employees to performance
- Employee involvement in company performance: general information
- Employee participation in company results
- The profit-sharing
- Employee savings plans
Payroll accounting,social report and dashboard
- The social report
- Preparation and monitoring of social dashboards
Analysis and forecasting of activity
Introduction to Management Control
- The definition and purpose of management control
- Cost typology
The full costing method
- The full costing method
- The treatment of indirect costs
- Maintaining stock records
Variable costs and specific costs
- The variable costing method
- The specific costing method
Rational allocation of fixed costs – Marginal cost
- The rational allocation of fixed costs
- The marginal cost method
The ABC cost calculation method
- The principles of the ABC method
- The main difficulties in applying the ABC method
Calculation and analysis of variances in production costs
- Calculation of variances in production costs
- Analysis of variances in production costs
Implementation of a budget management system
- Budget management
- Sales forecasting using the least squares method
- Sales forecasts – moving averages
- Sales forecasts – exponential adjustment
- Sales forecasts – seasonality
Budgetary control
- The cash flow budget
- The cash flow plan
- Calculation and analysis of the variance in results
- Calculation and analysis of the variance in sales figures
Development of dashboards and reporting
- Performance analysis and management tools
- Dashboard development
Analysis of the financial situation
Analysis of organizational performance
- Summary documents
- The SIG and the CAF of the PCG
- Ratios derived from the income statement
- Reprocessing of SIG and CAF data
Analysis of the organization’s financial equilibrium
- The functional assessment
- Operating ratios derived from the functional balance sheet
Analysis of the organization’s profitability
- Introduction to investment choices
- Implementation of investment choices
Analysis of the organization’s cash flow and solvency
- The financial statement
- Financial balance sheet ratios
- Short-term financing methods
- The cost of short-term financing
- Short-term investments
- The cash flow budget
- The cash flow plan
- Very short-term cash flow forecasts
Analysis of financing arrangements
- Loan repayment methods
- The financing plan
- The financial structure – Leverage
Dynamic analysis of financial flows
- Interpretation of the PCG financing table
- Interpretation of the OEC cash flow statement
- The treasury as a source of information
- Methodology of financial diagnosis
Information reliability and accounting information system
Information search
- Computers
- The networks
- Client-server relationships
- Information System Management and its Challenges
- General introduction to databases, concept of RDBMS
- The processes in the organization of administrative work
- Business software packages
- Evolution: Why choose and implement an ERP/PGI?
- Creation and population of SQL databases
- SQL Functions
- Conducting information monitoring
Reliability of information in spreadsheets
- The interface
- Formatting
- Data selections
- Special Bonding
- Formulas
- Revisions of simple functions
- Logical functions
- Paintings
- Pivot Tables
- Graphs
- Search, Filter, Sort
- Analysis tools
- Collaboration
- Operational Level Quiz
- Search and filters
- Validate the data
- Date functions
- Creating the PivotTable
- PivotTable Formatting
- PivotTable Sorting and Filtering
- Charts and PivotTables
- The data model
- Advanced Level Quiz
Information Systems Security
- Introduction to security
- The study of organizational processes
- Software packages at the service of processes
- EDI and online procedures
- Information Systems Security
- Securing your computer
- Legal aspects
- The GDPR
- Data management and protection: availability and integrity
- Data management and protection: legal principles and data outsourcing
- Sharing and exchanging information
- Creativity workshop: mind maps
Professional situations
- Management control and financial analysis situations
- ; accounting, tax and social practices
General knowledge and expression
Document Summary
- Characteristics of document synthesis
- Knowing how to read documents and identify the key document
- Knowing how to compare documents
- Knowing how to write the introduction and conclusion
Personal writing
- Characteristics of personal handwriting
- Knowing how to analyze the subject and formulate a problem
- Mastering drafting and brainstorming ideas.
- Knowing how to organize your ideas
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
- Asking the right questions and directing one’s research
- Find and use keywords
- Organizing your information search
- Relying on the right support
- Extracting information from an organized or unorganized document
- Processing information
- Analyze the information
- Differentiating between fact, opinion, and feeling
- 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 various 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 legible message (standards and forms of handwritten and digital written communication)
- 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
Communicating orally
- The fundamentals of public speaking
- The definition of message content
- Preparing the material conditions
- Nonviolent communication
- Non-verbal communication
- Optimizing his intervention to achieve his objectives
Maths refresher course (optional)
IntroductionBeginner/Intermediate
- Review of the rules of numerical calculation
- Treating a first-degree situation with proportional series
- The percentages
- Find the multiplier coefficient by calculation
- Calculating a discount and a reduced price
- VAT calculation and price including VAT
Advance
- Solving a first-degree equation
- Solving systems of equations
- Calculating simple interest amounts
Mathematics
Introduction and summary;Review of numerical calculation rules; Processing of encrypted information
- The proportions
- The rates of change
Number sequences
- Arithmetic sequences
- Geometric sequences
Reference functions
- The concepts of antecedents, images, and value tables
- The graph representing a function
- Sign and variation tables of a function
- Affine functions
- Polynomial functions of degree 2
- The natural logarithm and base exponential functions
The bypass
- The derivative of the reference functions
- The derivative of a sum, a product, and a quotient
Descriptive statistics
- Descriptive statistical series
The probabilities
- Events and their probabilities
- The binomial distribution: Expected value, variance, and standard deviation
- The normal distribution
Modern Language: English
Succeeding in my foreign language exam
- Language exams in BTS Accounting and Management
- How to analyze a corpus of documents
- How to present your ideas orally in French
- How to present your ideas orally in a first foreign language (LE 1)
- Participating in an interview in a foreign language
- Write a report in French based on a corpus of texts
- Write a report in English based on a corpus of texts
- The methodology of translation into English
Becoming a professional
- Looking for a job
- Applying for a job
- In a job interview
- Leading meetings
- Organizing an online meeting
The business world
- Starting a business
- Navigating the working world
- Talking about social system and taxes
- Choosing a business strategy
- Negotiating a business deal
The market
- Knowing your customers
- Innovating to distinguish yourself on the market
- Managing the supply chain
- Marketing and advertising in the 21st century
Business Ethics and Companies’ responsibilities in the globalized world
- Fighting for the planet at work
- Advocating for fairness in the globalized trade world
- Interacting in a multicultural environment
Understanding the geographical and historical realities of English-speaking countries
- The Commonwealth
- The British Isles
- English speaking countries in America
- English speaking countries in Africa
- English speaking countries of the Pacific
- International clients: English as a common language
Accounting Software - Sage Line 100
Bank reconciliation
- Manual bank reconciliation
- Automatic bank reconciliation
Monthly Review – Lettering and Follow-up
- Third-party account reconciliation
- Third-party account management
VAT return
- Setting up the VAT return
- Edit and enter the tax return
Preparation of standard and third-party financial statements; Analytical management;Forecasting
- Forecasting management
Close the accounting period
- End-of-year work
- Year-end
Sage Payroll & HR
Launching and exploring the application
- Launching the application
- Discover the application
Creating and setting up a company
- The creation of a company
- Setting up a company
Setting up the establishment and employee records
- Setting up the establishment
- The creation of employee records
Payroll slip printing
- Setting up template payslips
- Setting the gross salary
- Setting up social security contributions
- Setting up net salaries
Social declarations
- Social declarations
Economic, legal and managerial culture
The integration of the company into its environment
- Economic agents
- Market mechanisms
- The company’s financial partners in the market
- Introduction to the general principles of contract law
- The formation, content and execution of the contract
- The company’s objectives
- The stakeholders
- Business logic
- Performance indicators
The regulation of economic activity
- Economic growth
- The State and the functioning of the market
- Economic policies
- The limits of state intervention
- Supranational regulation
- The regulation of economic activities through law
- The company environment
- The role of innovation
The organization of the company’s activity
- The company’s production choices
- The value chain
- The principles and purposes of outsourcing
- Structures adapted to profit-making activity
- Choosing a legal structure: sole proprietorship or commercial company
- Structures adapted to non-profit activities
- Identify the risk in order to protect
- Anticipate the risk to prevent it from occurring
- Take on the risk
- The company’s resources and skills
- The company’s structures
- Management and leadership styles
- Responsibilities and checks and balances
- The financing of the company
The impact of digital technology on business life
- The evolution of economic models, norms and standards
- Legal protection of assets
- The techniques of intangible relationships
- The risks of using intangible assets
- The impact of digital technology on management
- The rights and obligations of self-employed individuals
- The change in the employment relationship
- The contract and electronic evidence
- The role of the CNIL
The changes in work
- The labor market
- Introduction to the trinity of professional activity
- Access to a legal framework for professional activity
- Employee regimes, rights and obligations
- The rights and obligations of self-employed individuals
- The change in the employment relationship
- The termination of the employment relationship
- The employer’s contacts
- The GPEC
- Mobilize human resources
The company’s strategic choices
- Defining a strategic approach
- Establish a strategic diagnosis
- Making strategic choices
Specific arrangements for work-study programs - Levels 4 to 6 (Baccalaureate to Bac+3)
- Knowledge of work-study programs, contracts, mutual commitments, support and monitoring procedures
- Citizenship, diversity and health at work.
- Understanding the company’s challenges to facilitate my integration
- Stand out in the workplace
- 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
- 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.
BONUS: Training in AI for my future career - Accountant
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.
Upon completion of the training, you will obtain
State Diploma
Obtain the BTS « Accounting and Management » level 5 qualification, registered with the RNCP under number 39159, by decree of 29/04/2019 published in the Official Journal of 24/06/2024
Certificate of completion of school training
&
120 Credits
ECTS (European Credit Transfer and Accumulation System) allows diplomas to be recognized in all countries of the European Union.
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!
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
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
Resources accessible at any time
Your training platform is available 24/7, on web and mobile. It gives you access to a wide variety of learning resources (written and video courses, on-demand virtual classrooms, corrected exercises and graded assessments) as well as the software licenses you need.
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
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
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
- 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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