Accounting BUT GEA (Business Management) Revision Sheets
Accounting is the foundational subject of BUT GEA: 51h in year one, present every semester. It prepares for careers in management control, public accounting and audit. The curriculum follows the French general accounting plan (PCG).
Accounting curriculum in BUT GEA (Business Management)
The curriculum covers accounting principles (true and fair view, prudence, accrual basis), double-entry bookkeeping, routine entries (purchases, sales, payroll, VAT), inventory operations (depreciation, provisions, stocks), financial statements (balance sheet, income statement, notes), and basic financial analysis (intermediate balances, structure and profitability ratios).
How to study accounting in BUT GEA (Business Management)?
3 simple steps for effective accounting revision.
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Tips to succeed in accounting BUT GEA (Business Management)
Practice daily: accounting isn't learned by reading, it's learned by entering transactions
Master the general accounting plan: the 7 classes (fixed assets, inventory, third parties, financial, charges, products, special accounts) are the basis of every entry
Do labs with accounting software (EBP, Sage, Cegid) as it's the expected professional environment
Memorize ratios (financial autonomy, economic profitability, WCR) — they appear at every exam
FAQ — Accounting BUT GEA (Business Management)
Difference between general and management accounting?
General accounting is mandatory (Commercial Code) and produces financial statements (balance sheet, income statement) for external parties (banks, tax authorities, shareholders). It follows strict rules (PCG). Management accounting is optional and serves internal management: it calculates costs per product, activity, responsibility center. It's more methodologically flexible (ABC, standard costs, etc.). Both are complementary.
How to master double-entry bookkeeping?
Three principles: 1) every operation has a cause (origin, credit) and effect (destination, debit), 2) asset and charge accounts increase on debit side, liability and product accounts on credit side, 3) total debits always equal total credits. Example: €1000 goods purchase on credit. Debit: account 607 "Goods purchases" for €1000. Credit: account 401 "Suppliers" for €1000. Do 200+ simple entries before tackling complex ones.
Should I become a chartered accountant after BUT GEA?
BUT GEA's GC2F track (Accounting, Tax and Financial Management) is the best path to chartered accountancy. After BUT, you continue with DCG (3 UE equivalents possible per track), then DSCG (Higher Diploma of Accounting and Management), then 3 years of internship and the DEC (Chartered Accountancy Diploma). It's a long path (8-9 years post-baccalauréat) but leading to a remunerative liberal profession.
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