General Accounting BTS CG (Accounting) Revision Sheets
The core of BTS CG: complete mastery of the French general accounting plan (PCG), double-entry, routine and inventory entries. The subject that determines BTS success and immediate employability in accounting firms or company accounting departments.
General Accounting curriculum in BTS CG (Accounting)
The curriculum covers accounting principles, the general accounting plan (7 classes), VAT entries (collected, deductible, to be paid), purchases and sales (PCG accounts 60-70), payroll (social charges, net salaries), fixed assets (acquisition, straight-line and declining depreciation), inventory operations (provisions, depreciation, adjustments), and financial statement preparation (balance sheet, income statement, notes).
How to study general accounting in BTS CG (Accounting)?
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Tips to succeed in general accounting BTS CG (Accounting)
Practice 20-30 entries daily for 1 month: that's how you become an accountant, not by reading
Master accounts 401 (suppliers), 411 (customers), 44566 (deductible VAT), 44571 (collected VAT), 44551 (VAT to pay): appear in 80% of cases
Use accounting software (EBP, Sage, Cegid) in labs: the expected professional environment
For depreciation, master the 2 methods (straight-line and declining) with formulas and accounting treatment
FAQ — General Accounting BTS CG (Accounting)
Difference between straight-line and declining depreciation?
Straight-line depreciation spreads purchase value equally over asset life. Example: €12,000 machine over 5 years = €2,400/year. Declining depreciation applies a constant rate to residual value (calculation = straight-line rate × tax coefficient). Depreciates more early in life and less at end. Tax choice: declining is advantageous to defer tax (higher expense in early years).
How to enter a payroll entry in accounting?
Three successive entries: 1) Personnel charges: Debit 641 Staff remuneration (gross salary), Debit 645 Employer charges, Credit 421 Personnel-remuneration owed (net to pay) + Credit 43x Social bodies (contributions) + Credit 44x State (taxes). 2) Salary payment: Debit 421 Personnel, Credit 512 Bank. 3) Contribution payment: Debit 43x Social bodies, Credit 512 Bank. This pattern is 100% tested at BTS.
Does BTS CG open to chartered accountancy?
Yes, one of the two paths (with BUT GEA GC2F). After BTS CG, you continue with DCG (Accounting and Management Diploma, bac+3) with possible equivalents per validated UEs. Then DSCG (bac+5) then 3 years of DEC (Chartered Accountancy Diploma) internship. Total path is 8 years after baccalauréat but leads to a very well-paid profession (€50-150k depending on experience and structure).
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