Accounting Control Audit [L3 CCA]
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Full-Time Education | Continuing Education
Only in French
Responsibles : Véronique PERES and Aymen SMONDEL
Degree Secretarial Office : Sandra CHLEBOWSKI
Objectives
The 3rd year of Bachelor's Degree prepares students coming from DUT, BTS or intensive foundation degree training courses who completed a second year of Bachelor's Degree to continue their studies in all Master's Degree training courses related to accounting. The courses are based on the national DAM (Degree in Accounting and Management) syllabus.
During the academic year, the courses associate the main subjects (accounting, finance, management control) to additional subjects (quantitative techniques, business English..).
The advantages of the training course
This Bachelor's Degree offers a versatile training course organised around three main themes: finance, management control and accounting, along with two support course units which are law and taxation.
Skills
- financial skills related to business or market
- accounting skills in a context of national or international standards
- related to the accounting, financial and organisational audit
- related to law, taxation and to the accountancy of the company's usual operations of these which affect structures and groups of companies in the French context or in the context defined by international standards (IFRS which means International Financial Reporting Standards)
- related to management, to the financial strategy and to management control
Organisation of the training course
- School days: Monday, Tuesday, Wednesday, Thusday, Friday, Saturday
- Internship: at least 3 months (from April on)
- Capacity: 80 students
- Selection rate: 10%
- Success rate: 100%
Conditions
- To have a two-year Higher Education diploma or an equivalent
- To take an aptitude test in management: Score IAE Message, Tage-Mage, GMAT, GRE, SAT
- Academic merit
- Career objectives
The candidates declared eligible based on their application file take part in an interview.
Students who got these scores are automatically eligible and go for the interview:
- SIM : 240/400
- Tage-Mage : 350/600
- GRE : 280/340
- GMAT : 420/800
- SAT : 1080/1600
Continuing education
Costs
The tuition fees include:
- National fees
All students must pay national fees.
The amount is set each year by the Ministry in charge of Higher Education, Research and Innovation.
The exact amount of these fees is communicated by the Ministry (and published on its website) in mid-July. - Social security contribution
The following students have to pay the Social Security contribution: French or foreign students from a non-European country) who will be less than 28 years old by 1st October.
The following students don't have to pay this contribution: students from the European Union who benefit from a Social Security cover in their home country, members of SNCF households, students who work for at least 96 hours per month and all students who will be more than 28 years old by 1st October. - The culture and sport contribution: this contribution is optional and amounts to 45€. It provides access to all sport facilities at the University and to discounts on cultural activities.
- Specific fees
The amount of specific fees depends on your registration scheme.
To find out whether you are enrolled in a Full-Time Education (FI), a Continuing Education (FC) or a Lifelong Learning (FP) programme, click on the following link: training course scheme
To know about the cost: click on the following link: training course's cost
| SEMESTER 1 |
CODE | Coef. (a) |
ECTS (b) |
COURSES | TUTORIALS |
| Unit 1 : Management tools I | 6 | ||||
| IT tools | GLEECA11 | 1 | (2) | - | 18h |
| Quantitative management techniques | GLEECA12 | 1 | (2) | - | 18h |
| Living language level III: Business English I | GLEECA13 | 1 | (2) | 12h | 6h |
| Digital skills level III (on-line) | KCECRS1 | 1 | - | - | - |
| Information skills level III (hybrid) | KCINFS1 | 1 | - | - | - |
| Unit 2: Managerial culture | 6 | ||||
| Human resources management | GLEECA21 | 1 | (2) | 12h | 6h |
| Strategy | GLEECA22 | 1 | (2) | 12h | 6h |
| Managerial culture | GLEECA23 | 1 | (2) | 12h | 6h |
| Unit 3: Financial Accounting | 6 | ||||
| Financial accounting | GLEECA31 | 2 | (4) | 24h | 12h |
| Business accounting | GLEECA32 | 1 | (2) | 12h | 12h |
| Unit 4: Finance | 6 | ||||
| Portfolio management | GLEECA41 | 1 | (2) | 12h | 12h |
| Financial analysis | GLEECA42 | 1 | (2) | 12h | 6h |
| Financial policy | GLEECA43 | 1 | (2) | 12h | 12h |
| Unit 5: Taxation | 6 | ||||
| Taxation of professionals: The VAT | GLEECA51 | 1 | (2) | 12h | 6h |
| Taxation of professionals: the ICB (Industrial and Commercial Benefits) | GLEECA52 | 1 | (2) | 12h | 12h |
| Taxation of private individuals: the Income Tax | GLEECA53 | 1 | (2) | 12h | 12h |
| BONUS I (optional: max +0.25 points on the average) | |||||
| Sport | - | - | - | - | - |
| Student commitment | - | - | - | - | - |
| TOTAL SEMESTER 1 | 30 | 156h | 144h | ||
| SEMESTER 2 |
CODE | Coef. (a) |
ECTS (b) |
COURSES | TUTORIALS |
| Unit 6: Management tools II | 6 | ||||
| Management simulation in the Financial Field | GLEECA61 | 1 | (3) | - | 18h |
| Living Language Level III: Business English I | GLEECA62 | 1 | (3) | - | 18h |
| Written skills level III (on-line) | KCNUMS2 | 1 | - | - | - |
| Unit 7: Law | 6 | ||||
| Competition law | GLEECA71 | 1 | (2) | 12h | 12h |
| Contract law | GLEECA72 | 1 | (2) | 12h | 12h |
| Commercial criminal law | GLEECA73 | 1 | (2) | 12h | 12h |
| Unit 8: Advanced Accounting | 6 | ||||
| Advanced Accounting | GLEECA81 | 1 | (6) | 24h | 12h |
| Unit 9: Management control | 6 | ||||
| Management accounting | GLEECA91 | 1 | (3) | 12h | 12h |
| Management control | GLEECA92 | 1 | (3) | 12h | 12h |
| Unit 10: Internship | 6 | ||||
| Internship | GLEECA10 | - | (6) | - | - |
| BONUS II (optional: max +0.25 points on the average) | |||||
| Sport | - | - | - | - | - |
| Student commitment | - | - | - | - | - |
| TOTAL SEMESTER 2 | 30 | 84h | 108h | ||
| TOTAL BACHELOR'S DEGREE | 60 | 240h | 252h | ||
NOTA BENE:
(a) Column "Coef.": Averages (Units, Semesters, Years) are calculated based on the indicated coefficients.
(b) "ECTS" column: The ECTS credits indicated in parentheses only apply to students in outgoing or incoming mobility (Erasmus or other international partnership programmes). For students who are properly registered to a course leading to a qualification, the ECTS credits are attributed in the Units.
ROME Codes
- M1202: Accounting and financial audit and control
- M1203: Accounting
Business sectors
- Accounting firm
- Audit firm
- Financial company management
The activity can be practised as a professional one (chartered accountant, external auditor) or as a salaried one in accounting firms, in audit firms, in accounting departments of big companies but also of Small and medium-size businesses and of companies from the public sector (Town Councils, Prefectures,...) which are related to different services and contributors (human resources, financial services, management accountants, managing directors,...).
It varies according to the sector (trade, industry, State Services, ...) and the organisation of the structure (a subsidiary, a branch, an audit firm, ...).
It can be practised on secondment at the customer's home.
Available types of jobs
- Chartered Accountant
- Management accountant
- Financial Manager