Diplôme de comptabilité et de gestion 1584668 31787198 2008-07-22T11:35:20Z Didierklodawski 60181 En France, le '''diplôme de comptabilité et de gestion''' (DCG) est un diplôme d'État dans le domaine de la comptabilité et de la gestion créé en 2006 ({{Légifrance|base=JORF|numéro=MENS0602696D|texte=décret 2006-1706}}) et sanctionnant trois années d'études supérieures après le baccalauréat. ==Finalité== Le diplôme de comptabilité et de gestion est un diplôme délivré par l’État et possède une finalité professionnelle. La préparation au diplôme de comptabilité et de gestion permet d’acquérir des bases indispensables à tous les étudiants qui se destinent à une carrière dans les domaines de la [[comptabilité]] et de la [[gestion]]. Le diplôme de comptabilité et de gestion englobe douze domaines de compétence indispensables pour exercer les métiers de la [[comptabilité]], soit en [[profession libérale]], soit en tant que [[salarié]] dans une [[entreprise]]. ==Réforme des diplômes de comptabilité== Dans le cadre de la [[réforme LMD]], deux nouveaux diplômes sont mis en place à la rentrée 2007 par le {{Légifrance|base=JORF|numéro=MENS0602696D|texte=décret 2006-1706}}: * le diplôme de comptabilité et de gestion (DCG) sanctionnant trois années d’études supérieures après le baccalauréat. * le [[diplôme supérieur de comptabilité et de gestion]] (DSCG) sanctionnant deux années d’études supérieures supplémentaires. Ces nouveaux diplômes remplacent le [[diplôme préparatoire aux études comptables et financières]], le [[diplôme d'études comptables et financières]] et le [[diplôme d'études supérieures comptables et financières]]. Ces diplômes seront délivrés pour la première fois en 2008 et font partie du cursus de l’[[expertise comptable]]. ==Préparation== Le candidat peut préparer le diplôme de comptabilité et de gestion seul et en candidat libre. En outre, une préparation spécifique au diplôme de comptabilité et de gestion est assurée dans les [[lycée]]s. Ces [[classes préparatoires]] offrent à tous les bacheliers (L, S, ES, STG), et en particulier aux bacheliers technologiques déjà engagés dans ce domaine de formation, une possibilité de poursuite d’études vers l’[[expertise comptable]]. L’admission dans les classes est organisée sous la responsabilité des [[Recteur d'académie|recteur]]s d’[[académie]] qui définissent avec les chefs d’établissement d’accueil les conditions de la mise en place et du déroulement de la procédure. L’admission est prononcée par le chef d’établissement d’accueil, après appréciation du dossier de candidature de l’étudiant postulant par une commission formée de [[professeur]]s de la classe demandée. L’entrée en première année est ouverte aux titulaires du [[Baccalauréat (France)|baccalauréat]] ou d’un titre ou diplôme admis en dispense du baccalauréat. Une admission parallèle en deuxième année est ouverte aux titulaires de diplômes bénéficiant de dispenses de certaines unités constitutives du diplôme de comptabilité et de gestion, notamment les titulaires du [[Brevet de technicien supérieur - Comptabilité et gestion des organisations|BTS Comptabilité et gestion des organisations]] et du [[DUT Gestion des entreprises et des administrations]] (GEA). L’Institut National des Techniques Économiques et Comptables (INTEC), établissement public faisant partie du [[Conservatoire national des arts et métiers|Cnam]], prépare également aux épreuves du diplôme de comptabilité et de gestion. Les personnes inscrites à l’INTEC disposent d’une double chance, en passant le Diplôme de Comptabilité et de Gestion (diplôme d’État) et le diplôme spécifique de l’INTEC : le DGC (Diplôme de Gestion et de Comptabilité). En effet, le DGC dispense des épreuves du diplôme d’État correspondant. ==Obtention== Sont admis à se présenter aux épreuves du diplôme de comptabilité et de gestion (DCG) les candidats titulaires soit d’un [[Baccalauréat (France)|baccalauréat]], soit d’un titre ou diplôme admis en dispense du baccalauréat en vue de l’inscription en [[université]], soit d’un titre étranger permettant l’accès à l’enseignement supérieur dans le pays de délivrance. Le DCG est délivré aux candidats qui ont satisfait à l’ensemble des épreuves suivantes : <table class=MsoTableGrid border=1 cellspacing=0 cellpadding=0 width=647 style='width:485.4pt;border-collapse:collapse;border:none'> <tr> <td width=39 valign=top style='width:29.4pt;border:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>N°</p> </td> <td width=256 valign=top style='width:192.0pt;border:solid windowtext 1.0pt; border-left:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>Épreuves</p> </td> <td width=72 valign=top style='width:54.0pt;border:solid windowtext 1.0pt; border-left:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>[[ECTS]] (crédits)</p> </td> <td width=96 valign=top style='width:72.0pt;border:solid windowtext 1.0pt; border-left:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>Coefficients</p> </td> <td width=96 valign=top style='width:72.0pt;border:solid windowtext 1.0pt; border-left:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>Nature</p> </td> <td width=88 valign=top style='width:66.0pt;border:solid windowtext 1.0pt; border-left:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>Durée</p> </td> </tr> <tr> <td width=39 valign=top style='width:29.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>1</p> </td> <td width=256 valign=top style='width:192.0pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>Introduction au droit</p> </td> <td width=72 valign=top style='width:54.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>12</p> </td> <td width=96 valign=top style='width:72.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>1</p> </td> <td width=96 valign=top style='width:72.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>Écrit</p> </td> <td width=88 valign=top style='width:66.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>3 h</p> </td> </tr> <tr> <td width=39 valign=top style='width:29.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>2</p> </td> <td width=256 valign=top style='width:192.0pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>Droit des sociétés</p> </td> <td width=72 valign=top style='width:54.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>12</p> </td> <td width=96 valign=top style='width:72.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>1</p> </td> <td width=96 valign=top style='width:72.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>Écrit</p> </td> <td width=88 valign=top style='width:66.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>3 h</p> </td> </tr> <tr> <td width=39 valign=top style='width:29.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>3</p> </td> <td width=256 valign=top style='width:192.0pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>Droit social</p> </td> <td width=72 valign=top style='width:54.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>12</p> </td> <td width=96 valign=top style='width:72.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>1</p> </td> <td width=96 valign=top style='width:72.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>Écrit</p> </td> <td width=88 valign=top style='width:66.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>3 h</p> </td> </tr> <tr> <td width=39 valign=top style='width:29.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>4</p> </td> <td width=256 valign=top style='width:192.0pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>Droit fiscal</p> </td> <td width=72 valign=top style='width:54.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>12</p> </td> <td width=96 valign=top style='width:72.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>1</p> </td> <td width=96 valign=top style='width:72.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>Écrit</p> </td> <td width=88 valign=top style='width:66.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>3 h</p> </td> </tr> <tr> <td width=39 valign=top style='width:29.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>5</p> </td> <td width=256 valign=top style='width:192.0pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>Économie</p> </td> <td width=72 valign=top style='width:54.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>18</p> </td> <td width=96 valign=top style='width:72.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>1,5</p> </td> <td width=96 valign=top style='width:72.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>Écrit</p> </td> <td width=88 valign=top style='width:66.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>4 h</p> </td> </tr> <tr> <td width=39 valign=top style='width:29.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>6</p> </td> <td width=256 valign=top style='width:192.0pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>Finance d’entreprise</p> </td> <td width=72 valign=top style='width:54.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>12</p> </td> <td width=96 valign=top style='width:72.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>1</p> </td> <td width=96 valign=top style='width:72.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>Écrit</p> </td> <td width=88 valign=top style='width:66.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>3 h</p> </td> </tr> <tr> <td width=39 valign=top style='width:29.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>7</p> </td> <td width=256 valign=top style='width:192.0pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>Management</p> </td> <td width=72 valign=top style='width:54.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>18</p> </td> <td width=96 valign=top style='width:72.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>1,5</p> </td> <td width=96 valign=top style='width:72.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>Écrit</p> </td> <td width=88 valign=top style='width:66.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>4 h</p> </td> </tr> <tr> <td width=39 valign=top style='width:29.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>8</p> </td> <td width=256 valign=top style='width:192.0pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>Système d’information de gestion</p> </td> <td width=72 valign=top style='width:54.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>18</p> </td> <td width=96 valign=top style='width:72.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>1,5</p> </td> <td width=96 valign=top style='width:72.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>Écrit</p> </td> <td width=88 valign=top style='width:66.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>4 h</p> </td> </tr> <tr> <td width=39 valign=top style='width:29.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>9</p> </td> <td width=256 valign=top style='width:192.0pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>Introduction à la comptabilité</p> </td> <td width=72 valign=top style='width:54.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>12</p> </td> <td width=96 valign=top style='width:72.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>1</p> </td> <td width=96 valign=top style='width:72.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>Écrit</p> </td> <td width=88 valign=top style='width:66.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>3 h</p> </td> </tr> <tr> <td width=39 valign=top style='width:29.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>10</p> </td> <td width=256 valign=top style='width:192.0pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>Comptabilité approfondie</p> </td> <td width=72 valign=top style='width:54.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>12</p> </td> <td width=96 valign=top style='width:72.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>1</p> </td> <td width=96 valign=top style='width:72.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>Écrit</p> </td> <td width=88 valign=top style='width:66.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>3 h</p> </td> </tr> <tr> <td width=39 valign=top style='width:29.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>11</p> </td> <td width=256 valign=top style='width:192.0pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>Contrôle de gestion</p> </td> <td width=72 valign=top style='width:54.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>18</p> </td> <td width=96 valign=top style='width:72.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>1,5</p> </td> <td width=96 valign=top style='width:72.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>Écrit</p> </td> <td width=88 valign=top style='width:66.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>4 h</p> </td> </tr> <tr> <td width=39 valign=top style='width:29.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>12</p> </td> <td width=256 valign=top style='width:192.0pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>Anglais appliqué aux affaires</p> </td> <td width=72 valign=top style='width:54.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>12</p> </td> <td width=96 valign=top style='width:72.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>1</p> </td> <td width=96 valign=top style='width:72.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>Écrit</p> </td> <td width=88 valign=top style='width:66.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>3 h</p> </td> </tr> <tr> <td width=39 valign=top style='width:29.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>13</p> </td> <td width=256 valign=top style='width:192.0pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>Relations professionnelles</p> </td> <td width=72 valign=top style='width:54.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>12</p> </td> <td width=96 valign=top style='width:72.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>1</p> </td> <td width=96 valign=top style='width:72.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>Oral</p> </td> <td width=88 valign=top style='width:66.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>1 h</p> </td> </tr> <tr> <td width=39 valign=top style='width:29.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>14</p> </td> <td width=256 valign=top style='width:192.0pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>Épreuve facultative en langues étrangères</p> </td> <td width=72 valign=top style='width:54.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>12</p> </td> <td width=96 valign=top style='width:72.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>1</p> </td> <td width=96 valign=top style='width:72.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>Écrit</p> </td> <td width=88 valign=top style='width:66.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>3 h</p> </td> </tr> </table> L’épreuve « Relations professionnelles » prévoit la réalisation d’un '''stage''' dont la durée est d’au moins ''huit semaines'' et la soutenance d’un rapport de stage. Les candidats peuvent en outre se présenter à une épreuve facultative de langue vivante étrangère. Les épreuves sont indépendantes. Le DCG est obtenu si la moyenne générale est égale ou supérieure à 10 sur 20 sur l'ensemble des épreuves, sans avoir de note inférieure à 6 sur 20. Les notes comprises entre 6 et 10 sur 20 peuvent être conservées par le candidat pour une compensation ultérieure. ==Dispenses== Les dispenses sont prévues par l’arrêté du 18 avril 2007 : <table class=MsoTableGrid border=1 cellspacing=0 cellpadding=0 style='border-collapse:collapse;border:none'> <tr> <td width=143 valign=top style='width:107.4pt;border:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>Épreuves du<span lang=EN-GB> DCG</span></p> </td> <td width=30 valign=top style='width:22.7pt;border:solid windowtext 1.0pt; border-left:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal><span lang=EN-GB>1</span></p> </td> <td width=30 valign=top style='width:22.7pt;border:solid windowtext 1.0pt; border-left:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal><span lang=EN-GB>2</span></p> </td> <td width=30 valign=top style='width:22.7pt;border:solid windowtext 1.0pt; border-left:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal><span lang=EN-GB>3</span></p> </td> <td width=30 valign=top style='width:22.7pt;border:solid windowtext 1.0pt; border-left:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal><span lang=EN-GB>4</span></p> </td> <td width=30 valign=top style='width:22.7pt;border:solid windowtext 1.0pt; border-left:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal><span lang=EN-GB>5</span></p> </td> <td width=30 valign=top style='width:22.7pt;border:solid windowtext 1.0pt; border-left:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal><span lang=EN-GB>6</span></p> </td> <td width=30 valign=top style='width:22.7pt;border:solid windowtext 1.0pt; border-left:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal><span lang=EN-GB>7</span></p> </td> <td width=30 valign=top style='width:22.7pt;border:solid windowtext 1.0pt; border-left:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal><span lang=EN-GB>8</span></p> </td> <td width=30 valign=top style='width:22.7pt;border:solid windowtext 1.0pt; border-left:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal><span lang=EN-GB>9</span></p> </td> <td width=30 valign=top style='width:22.8pt;border:solid windowtext 1.0pt; border-left:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal><span lang=EN-GB>10</span></p> </td> <td width=30 valign=top style='width:22.8pt;border:solid windowtext 1.0pt; border-left:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal><span lang=EN-GB>11</span></p> </td> <td width=30 valign=top style='width:22.8pt;border:solid windowtext 1.0pt; border-left:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal><span lang=EN-GB>12</span></p> </td> <td width=30 valign=top style='width:22.8pt;border:solid windowtext 1.0pt; border-left:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal><span lang=EN-GB>13</span></p> </td> </tr> <tr> <td width=143 valign=top style='width:107.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>BTS comptabilité et gestion des organisations</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>X</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>&nbsp;</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>&nbsp;</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>&nbsp;</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>X</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>&nbsp;</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>&nbsp;</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>X</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>X</p> </td> <td width=30 valign=top style='width:22.8pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>&nbsp;</p> </td> <td width=30 valign=top style='width:22.8pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>&nbsp;</p> </td> <td width=30 valign=top style='width:22.8pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>&nbsp;</p> </td> <td width=30 valign=top style='width:22.8pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>X</p> </td> </tr> <tr> <td width=143 valign=top style='width:107.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>DUT GEA option finance-comptabilité</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>X</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>&nbsp;</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>&nbsp;</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>&nbsp;</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>X</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>X</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>&nbsp;</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>&nbsp;</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>X</p> </td> <td width=30 valign=top style='width:22.8pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>&nbsp;</p> </td> <td width=30 valign=top style='width:22.8pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>&nbsp;</p> </td> <td width=30 valign=top style='width:22.8pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>&nbsp;</p> </td> <td width=30 valign=top style='width:22.8pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>X</p> </td> </tr> <tr> <td width=143 valign=top style='width:107.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>DUT GEA option petites et moyennes organisations</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>X</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>&nbsp;</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>&nbsp;</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>&nbsp;</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>X</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>&nbsp;</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>X</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>&nbsp;</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>&nbsp;</p> </td> <td width=30 valign=top style='width:22.8pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>&nbsp;</p> </td> <td width=30 valign=top style='width:22.8pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>&nbsp;</p> </td> <td width=30 valign=top style='width:22.8pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>&nbsp;</p> </td> <td width=30 valign=top style='width:22.8pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>X</p> </td> </tr> <tr> <td width=143 valign=top style='width:107.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>DUT GEA option ressources humaines</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>X</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>&nbsp;</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>X</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>&nbsp;</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>X</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>&nbsp;</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>&nbsp;</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>&nbsp;</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>&nbsp;</p> </td> <td width=30 valign=top style='width:22.8pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>&nbsp;</p> </td> <td width=30 valign=top style='width:22.8pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>&nbsp;</p> </td> <td width=30 valign=top style='width:22.8pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>&nbsp;</p> </td> <td width=30 valign=top style='width:22.8pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>X</p> </td> </tr> <tr> <td width=143 valign=top style='width:107.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>MASTER GESTION mention ou spécialité [[Master Comptabilité Contrôle Audit|Comptabilité Contrôle Audit]] délivré par certaines universités</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>X</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>X</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>X</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>X</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>X</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>X</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>X</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>X</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>X</p> </td> <td width=30 valign=top style='width:22.8pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>X</p> </td> <td width=30 valign=top style='width:22.8pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>X</p> </td> <td width=30 valign=top style='width:22.8pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>X</p> </td> <td width=30 valign=top style='width:22.8pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>X</p> </td> </tr> <tr> <td width=143 valign=top style='width:107.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>Diplôme de Gestion et de Comptabilité délivré par l’INTEC ([[ECTS|Cnam]])</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>X</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>X</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>X</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>X</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>X</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>X</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>X</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>X</p> </td> <td width=30 valign=top style='width:22.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>X</p> </td> <td width=30 valign=top style='width:22.8pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>X</p> </td> <td width=30 valign=top style='width:22.8pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>X</p> </td> <td width=30 valign=top style='width:22.8pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>X</p> </td> <td width=30 valign=top style='width:22.8pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class=MsoNormal>X</p> </td> </tr> </table> Cette liste est complétée par deux arrêtés du 9 janvier 2008 qui fixent respectivement la liste des titres et diplômes français et étrangers ouvrant droit à dispenses. <br><br>Dispenses détaillées sur http://www.objectifdcg.com/?p=dispenses_classes == Articles connexes == * [[Master Comptabilité Contrôle Audit]] == Liens externes == [http://www.futurexpert.com/fr/pdf/PlaquetteEC.pdf ''Plaquette "Les métiers de l'expertise comptable, du conseil et de l'audit"''] [[Catégorie:Études de comptabilité en France]] [[Catégorie:Diplôme français]]