{"id":239817,"date":"2022-07-11T17:08:24","date_gmt":"2022-07-11T15:08:24","guid":{"rendered":"https:\/\/sherpas.com\/blog\/?p=239817"},"modified":"2025-02-12T16:40:40","modified_gmt":"2025-02-12T15:40:40","slug":"programme-bts-comptabilite-et-gestion","status":"publish","type":"post","link":"https:\/\/sherpas.com\/blog\/programme-bts-comptabilite-et-gestion\/","title":{"rendered":"D\u00e9couvre le programme BTS Comptabilit\u00e9 et Gestion (ex- CGO) ! \ud83d\udc69\u200d\ud83d\udcbb\ufffc"},"content":{"rendered":"\n<p>Tu sors du bac, tu es en <strong>BTS Comptabilit\u00e9 et Gestion <\/strong>ou tu cherches \u00e0 conna\u00eetre<strong> en d\u00e9tails les mati\u00e8res de cette formation <\/strong>? Alors cet article est fait pour toi !&nbsp;\u00c0 vos chiffres, pr\u00eats\u2026 partez ! \ud83c\udfc3\u200d\u2642\ufe0f<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"repartition-horaire-des-matieres\">R\u00e9partition horaire des mati\u00e8res<\/h2>\n\n\n\n<p><strong>D\u2019abord, un petit rappel sur la formation.<\/strong> R\u00e9form\u00e9 en <strong>2015<\/strong>, le <strong>Brevet Technicien Sup\u00e9rieur Comptabilit\u00e9 et Gestion<\/strong> est une courte formation sur <strong>2 ans.<\/strong>&nbsp;<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"450\" height=\"314\" src=\"https:\/\/sherpas.com\/blog\/content\/uploads\/2022\/07\/fort-boyard-personnages-passe-partout-2010-01.jpeg\" alt=\"programme-bts-comptabilite-et-gestion\" class=\"wp-image-239964\" srcset=\"https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/blog\/content\/uploads\/2022\/07\/fort-boyard-personnages-passe-partout-2010-01.jpeg?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=450 450w, https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/blog\/content\/uploads\/2022\/07\/fort-boyard-personnages-passe-partout-2010-01.jpeg?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=390 390w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><figcaption class=\"wp-element-caption\">2 comme les 2 clefs de Passe-Partout<\/figcaption><\/figure>\n<\/div>\n\n\n<p>C\u2019est aussi la nouvelle appellation de <strong>l\u2019ex-BTS CGO (Comptabilit\u00e9 et Gestion des Organisations).<\/strong> Il forme ses futurs dipl\u00f4m\u00e9s, par le biais<strong> d\u2019\u00e9cole, de lyc\u00e9e ou de CFA<\/strong>, aux m\u00e9tiers de la comptabilit\u00e9, en offrant une forte <strong>professionnalisation en entreprise gr\u00e2ce aux stages ; il est aussi r\u00e9alisable en alternance<\/strong> \ud83d\udcab<\/p>\n\n\n<section class=\"read-also\">\n    <p class=\"read-also__title\">\u00c0 lire aussi<\/p>\n            <div class=\"read-also__list\">\n            <p>Si tu veux savoir en quoi consiste <a href=\"https:\/\/sherpas.com\/blog\/devenir-comptable\/\">le m\u00e9tier de comptable<\/a>, n\u2019h\u00e9site pas \u00e0 lire notre article sur le sujet !<\/p>\n\n        <\/div>\n    <\/section>\n\n\n\n<p><em>Les mati\u00e8res du programme BTS Comptabilit\u00e9 et gestion sont les suivantes :<\/em><\/p>\n\n\n<section class=\"you-know\">\n                <div class=\"you-know__title\"><\/div>\n                        <div class=\"you-know__text\">\n            <p>\ud83d\udccd Cultures g\u00e9n\u00e9rales et expression<\/p>\n<p>\ud83d\udccd LV1 Anglais<\/p>\n<p>\ud83d\udccd Math\u00e9matiques appliqu\u00e9es<\/p>\n<p>\ud83d\udccd Culture \u00e9conomique, juridique et manag\u00e9riale<\/p>\n<p>\ud83d\udccd Contr\u00f4le et traitement comptable des op\u00e9rations commerciales et financi\u00e8res\u00a0 (P1+P2)<\/p>\n<p>\ud83d\udccd Gestion des obligations fiscales et sociales (P3+4)<\/p>\n<p>\ud83d\udccd Analyse et pr\u00e9vision de l\u2019activit\u00e9 et de la situation financi\u00e8re (P5+P6)<\/p>\n<p>\ud83d\udccd Fiabilisation de l\u2019information et du syst\u00e8me d\u2019Information comptable, SIC (P7)<\/p>\n<p>\ud83d\udccd Parcours de professionnalisation<\/p>\n<p>\ud83d\udccd LV2 (option)<\/p>\n<p>\ud83d\udccd Remise \u00e0 niveau \/ Approfondissement local (option)<\/p>\n\n        <\/div>\n              <\/section>\n\n\n\n<p>Durant ton BTS,<strong> tu as une trentaine d\u2019heures de cours alternant entre cours en classe enti\u00e8re et travaux dirig\u00e9s en petit groupe (TD)<\/strong>. Pas de panique, on te d\u00e9taille \u00e7a ci- dessous \ud83d\ude09<\/p>\n\n\n<section class=\"you-know\">\n                <div class=\"you-know__title\"><\/div>\n                        <div class=\"you-know__text\">\n            <p>Le planning et le d\u00e9tail du BTS comptabilit\u00e9 gestion programme par mati\u00e8re sont tir\u00e9s <a href=\"https:\/\/sherpas.com\/content\/uploads\/2025\/02\/referentiel-bts-comptabilite-gestion.pdf\" target=\"_blank\" rel=\"nofollow noopener\">du r\u00e9f\u00e9rentiel officiel du BTS CG<\/a><\/p>\n\n        <\/div>\n              <\/section>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"programme-bts-comptabilite-et-gestion\"> Programme BTS comptabilit\u00e9 et gestion<\/h4>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"1ere-annee\">1\u00e8re ann\u00e9e&nbsp;<\/h4>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"761\" height=\"565\" src=\"https:\/\/sherpas.com\/content\/uploads\/2023\/09\/programme-bts-comptabilite-et-gestion-1.png\" alt=\"D\u00e9tail des cours de la premi\u00e8re ann\u00e9e du BTS comptabilit\u00e9 gestion \" class=\"wp-image-264836\" srcset=\"https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/content\/uploads\/2023\/09\/programme-bts-comptabilite-et-gestion-1.png?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=761 761w, https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/content\/uploads\/2023\/09\/programme-bts-comptabilite-et-gestion-1.png?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=300 300w, https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/content\/uploads\/2023\/09\/programme-bts-comptabilite-et-gestion-1.png?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=168 168w, https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/content\/uploads\/2023\/09\/programme-bts-comptabilite-et-gestion-1.png?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=366 366w, https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/content\/uploads\/2023\/09\/programme-bts-comptabilite-et-gestion-1.png?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=288 288w, https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/content\/uploads\/2023\/09\/programme-bts-comptabilite-et-gestion-1.png?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=500 500w, https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/content\/uploads\/2023\/09\/programme-bts-comptabilite-et-gestion-1.png?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=265 265w, https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/content\/uploads\/2023\/09\/programme-bts-comptabilite-et-gestion-1.png?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=60 60w\" sizes=\"(max-width: 761px) 100vw, 761px\" \/><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"2eme-annee\">&nbsp;2\u00e8me ann\u00e9e&nbsp;<\/h4>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"762\" height=\"561\" src=\"https:\/\/sherpas.com\/content\/uploads\/2023\/09\/programme-bts-comptabilite-et-gestion-2.png\" alt=\"D\u00e9tail des cours de la 2\u00e8me ann\u00e9e \" class=\"wp-image-264835\" srcset=\"https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/content\/uploads\/2023\/09\/programme-bts-comptabilite-et-gestion-2.png?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=762 762w, https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/content\/uploads\/2023\/09\/programme-bts-comptabilite-et-gestion-2.png?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=300 300w, https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/content\/uploads\/2023\/09\/programme-bts-comptabilite-et-gestion-2.png?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=170 170w, https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/content\/uploads\/2023\/09\/programme-bts-comptabilite-et-gestion-2.png?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=369 369w, https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/content\/uploads\/2023\/09\/programme-bts-comptabilite-et-gestion-2.png?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=288 288w, https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/content\/uploads\/2023\/09\/programme-bts-comptabilite-et-gestion-2.png?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=504 504w, https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/content\/uploads\/2023\/09\/programme-bts-comptabilite-et-gestion-2.png?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=265 265w, https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/content\/uploads\/2023\/09\/programme-bts-comptabilite-et-gestion-2.png?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=60 60w\" sizes=\"(max-width: 762px) 100vw, 762px\" \/><\/figure>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img decoding=\"async\" width=\"640\" height=\"651\" src=\"https:\/\/sherpas.com\/blog\/content\/uploads\/2022\/07\/6.jpeg\" alt=\"programme-bts-comptabilite-et-gestion\" class=\"wp-image-239984\" style=\"width:429px;height:436px\" srcset=\"https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/blog\/content\/uploads\/2022\/07\/6.jpeg?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=640 640w, https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/blog\/content\/uploads\/2022\/07\/6.jpeg?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=267 267w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><figcaption class=\"wp-element-caption\">Toi en d\u00e9couvrant le planning UN PEU charg\u00e9<\/figcaption><\/figure>\n<\/div>\n\n<section class=\"push \">\n        <div >\n            \n                                                <div class=\"push__container  qcd\" data-target=\"_self\" data-qcd=\"aHR0cHM6Ly9zaGVycGFzLmNvbS9mdW5uZWwtc3R1ZGVudC1xdWFsaWZpY2F0aW9u\" data-banner=\"2\" data-name=\"Cours part&amp;rsquo; global #1 = CPG1\" style=\"background-color: #F3FBF7\" >\n                                                                        <div class=\"push__teachers\">\n    <div class=\"d-flex justify-content-center d-md-none\">\n        <img decoding=\"async\" class=\"push__logo\" src=\"\/content\/themes\/sherpas-theme\/dist\/images\/logo.svg\" alt=\"Logo Sherpas\">\n    <\/div>\n    <div class=\"swiper\">\n        <div class=\"swiper-wrapper\">\n                                            <div class=\"swiper-slide\">\n                    <div class=\"push__teachers-card\">\n                        <div\n                            class=\"push__teachers-profil\"\n                            \n                            style=\"background-image: url(https:\/\/sherpas.com\/content\/uploads\/2022\/01\/Noemie2x.jpg);\"\n                        >\n                    <\/div>\n                         <p class=\"push__teachers-name\">No\u00e9mie<\/p>                          <p class=\"push__teachers-school\">M2 en droit \u00e0 Assas<\/p>                                                     <div class=\"push__teachers-note\">\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                            <\/div>\n                                                 <p class=\"push__teachers-price\">19\u20ac\/h<\/p>                     <\/div>\n                <\/div>\n                                            <div class=\"swiper-slide\">\n                    <div class=\"push__teachers-card\">\n                        <div\n                            class=\"push__teachers-profil\"\n                            \n                            style=\"background-image: url(https:\/\/sherpas.com\/content\/uploads\/2022\/01\/Sophie2x.png);\"\n                        >\n                    <\/div>\n                         <p class=\"push__teachers-name\">Sophie<\/p>                          <p class=\"push__teachers-school\">Sciences Po Bordeaux<\/p>                                                     <div class=\"push__teachers-note\">\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                            <\/div>\n                                                 <p class=\"push__teachers-price\">12\u20ac\/h<\/p>                     <\/div>\n                <\/div>\n                                            <div class=\"swiper-slide\">\n                    <div class=\"push__teachers-card\">\n                        <div\n                            class=\"push__teachers-profil\"\n                            \n                            style=\"background-image: url(https:\/\/sherpas.com\/content\/uploads\/2022\/01\/David2x.jpg);\"\n                        >\n                    <\/div>\n                         <p class=\"push__teachers-name\">David<\/p>                          <p class=\"push__teachers-school\">EDHEC<\/p>                                                     <div class=\"push__teachers-note\">\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                            <\/div>\n                                                 <p class=\"push__teachers-price\">25\u20ac\/h<\/p>                     <\/div>\n                <\/div>\n                                            <div class=\"swiper-slide\">\n                    <div class=\"push__teachers-card\">\n                        <div\n                            class=\"push__teachers-profil\"\n                            \n                            style=\"background-image: url(https:\/\/sherpas.com\/content\/uploads\/2022\/01\/Fanny2x.jpg);\"\n                        >\n                    <\/div>\n                         <p class=\"push__teachers-name\">Fanny<\/p>                          <p class=\"push__teachers-school\">Ponts ParisTech<\/p>                                                     <div class=\"push__teachers-note\">\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                            <\/div>\n                                                 <p class=\"push__teachers-price\">19\u20ac\/h<\/p>                     <\/div>\n                <\/div>\n                                            <div class=\"swiper-slide\">\n                    <div class=\"push__teachers-card\">\n                        <div\n                            class=\"push__teachers-profil\"\n                            \n                            style=\"background-image: url(https:\/\/sherpas.com\/content\/uploads\/2022\/01\/Agathe2x.png);\"\n                        >\n                    <\/div>\n                         <p class=\"push__teachers-name\">Agathe<\/p>                          <p class=\"push__teachers-school\">ENS Lyon<\/p>                                                     <div class=\"push__teachers-note\">\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                            <\/div>\n                                                 <p class=\"push__teachers-price\">19\u20ac\/h<\/p>                     <\/div>\n                <\/div>\n                                            <div class=\"swiper-slide\">\n                    <div class=\"push__teachers-card\">\n                        <div\n                            class=\"push__teachers-profil\"\n                            \n                            style=\"background-image: url(https:\/\/sherpas.com\/content\/uploads\/2022\/01\/Martin2x.jpg);\"\n                        >\n                    <\/div>\n                         <p class=\"push__teachers-name\">Martin<\/p>                          <p class=\"push__teachers-school\">HEC Paris<\/p>                                                     <div class=\"push__teachers-note\">\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                            <\/div>\n                                                 <p class=\"push__teachers-price\">23\u20ac\/h<\/p>                     <\/div>\n                <\/div>\n                                            <div class=\"swiper-slide\">\n                    <div class=\"push__teachers-card\">\n                        <div\n                            class=\"push__teachers-profil\"\n                            \n                            style=\"background-image: url(https:\/\/sherpas.com\/content\/uploads\/2022\/01\/Nicolas2x.png);\"\n                        >\n                    <\/div>\n                         <p class=\"push__teachers-name\">Nicolas<\/p>                          <p class=\"push__teachers-school\">CentraleSup\u00e9lec<\/p>                                                     <div class=\"push__teachers-note\">\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                            <\/div>\n                                                 <p class=\"push__teachers-price\">17\u20ac\/h<\/p>                     <\/div>\n                <\/div>\n                                            <div class=\"swiper-slide\">\n                    <div class=\"push__teachers-card\">\n                        <div\n                            class=\"push__teachers-profil\"\n                            \n                            style=\"background-image: url(https:\/\/sherpas.com\/content\/uploads\/2022\/01\/Fabien2x.png);\"\n                        >\n                    <\/div>\n                         <p class=\"push__teachers-name\">Fabien<\/p>                          <p class=\"push__teachers-school\">T\u00e9l\u00e9com Paris<\/p>                                                     <div class=\"push__teachers-note\">\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                            <\/div>\n                                                 <p class=\"push__teachers-price\">20\u20ac\/h<\/p>                     <\/div>\n                <\/div>\n                    <\/div>\n    <\/div>\n<\/div>\n                                                    <div class=\"push__content\">\n                                                            <div  class=\"d-none d-md-block\" >\n                                    <img decoding=\"async\" class=\"push__logo\" src=\"\/content\/themes\/sherpas-theme\/dist\/images\/logo.svg\"\n                                        alt=\"Logo Sherpas\">\n                                <\/div>\n                                                                                        <div class=\"push__title\"><p>Ton premier cours particulier est offert ! <span role=\"img\" aria-label=\"\ud83c\udf81\">\ud83c\udf81<\/span><!-- notionvc: 91b6b7d7-50f2-46f4-ae1f-ecbabe834aad --><\/p>\n<\/div>\n                                                                                        <div class=\"push__text\"><p>Nos profs sont pass\u00e9s par les meilleures \u00e9coles et universit\u00e9s.<!-- notionvc: 21bb66b6-b36d-4ce8-8950-173722d75a1e --><\/p>\n<p>&nbsp;<\/p>\n<\/div>\n                                                        <div class=\"push__promo-button   \">\n                                                                                                    <div\n                                        class=\"btn btn-primary\"\n                                        style=\"color: #ffffff; border-color: ; background-color: \"\n\n                                    >\n                                        J&rsquo;EN PROFITE MAINTENANT !\n                                    <\/div>\n                                                            <\/div>\n                                                    <\/div>\n                                    <\/div>\n                                    <\/div>\n    <\/section>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"les-attendus-par-matiere\">Les attendus par mati\u00e8re<\/h2>\n\n\n\n<p>La formation BTS CG programme doit te donner des bases en \u00e9conomie, management, mais aussi en droit. Elle te permet aussi d\u2019acqu\u00e9rir des comp\u00e9tences pro \ud83e\uddd0<\/p>\n\n\n<section class=\"you-know\">\n                <div class=\"you-know__title\"><p>Les langues \ud83d\udc45<\/p>\n<\/div>\n                        <div class=\"you-know__text\">\n            <p>En langues \u00e9trang\u00e8res vivantes (LV1 anglais et LV2 option), tu dois acqu\u00e9rir du vocabulaire utile dans le monde du travail. L\u2019organisation des cours varie en fonction du professeur, mais tu dois atteindre un niveau B1 en LV1 anglais, B2 en LV2.<\/p>\n\n        <\/div>\n              <\/section>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"cultures-generales-et-expression\">Cultures g\u00e9n\u00e9rales et expression \ud83d\udce3<\/h3>\n\n\n\n<p>Commune aux BTS tertiaire, cette mati\u00e8re vise \u00e0 te b\u00e2tir<strong> une culture g\u00e9n\u00e9rale <\/strong>(c\u2019est dans le titre) en te familiarisant avec <strong>plusieurs types d\u2019\u0153uvres<\/strong> (films, musiques, livres), tout en te poussant \u00e0 d\u00e9velopper un esprit critique sur un <strong>th\u00e8me<\/strong> tout un semestre !<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" src=\"https:\/\/media.giphy.com\/media\/UN36HWUB6PuX4nyV2Y\/giphy-downsized-large.gif\" alt=\"programme-bts-comptabilite-et-gestion\"\/><figcaption class=\"wp-element-caption\">Vive l&rsquo;art<\/figcaption><\/figure>\n<\/div>\n\n\n<h4 class=\"wp-block-heading\" id=\"objectifs\">Objectifs&nbsp; \ud83d\udcaa<\/h4>\n\n\n<section class=\"you-know\">\n                <div class=\"you-know__title\"><\/div>\n                        <div class=\"you-know__text\">\n            <p><em>\u00c0 l\u2019\u00e9crit :<\/em><\/p>\n<p>\ud83d\udc49<strong> Respecter des contraintes\u00a0<\/strong><\/p>\n<p>\ud83d\udc49 <strong>Synth\u00e9tiser\u00a0<\/strong><\/p>\n<p>\ud83d\udc49<strong> R\u00e9pondre de fa\u00e7on argument\u00e9e<\/strong> \u00e0 une question pos\u00e9e en relation avec les documents propos\u00e9s en lecture<\/p>\n<p><em>\u00c0 l\u2019oral :<\/em><\/p>\n<p>\ud83d\udc49<strong> S\u2019adapter \u00e0 la situation<\/strong><\/p>\n<p>\ud83d\udc49 <strong>Organiser un message oral<\/strong><\/p>\n\n        <\/div>\n              <\/section>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"exemple-de-chapitres-en-cge\">Exemple de chapitres en CGE \ud83d\udca1<\/h4>\n\n\n<section class=\"you-know\">\n                <div class=\"you-know__title\"><\/div>\n                        <div class=\"you-know__text\">\n            <p>Au cours de ton BTS, <strong>tu \u00e9tudieras 2 th\u00e8mes <\/strong>qui changent annuellement ; tu seras interrog\u00e9 sur<strong> l\u2019un des deux <\/strong>lors de l\u2019examen, il faut donc \u00eatre attentif tout le long ! Voil\u00e0 des exemples de th\u00e9matiques :<\/p>\n<ul>\n<li>En 2023 : Th\u00e8me n\u00b01<em> \u2013 Dans ma maison \/ <\/em>Th\u00e8me n\u00b02<em> \u2013 Invitation au voyage<\/em><\/li>\n<\/ul>\n\n        <\/div>\n              <\/section>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"culture-economique-juridique-et-manageriale\">Culture \u00e9conomique, juridique et manag\u00e9riale \ud83d\udd8a<\/h3>\n\n\n\n<p>\u200b\u200bCette mati\u00e8re doit te permettre d\u2019acqu\u00e9rir des <strong>notions de droit, d\u2019\u00e9conomie et de management<\/strong> utiles en contrat d\u2019entreprise si tu pratiques ce m\u00e9tier. En plus d\u2019une base commune \u00e0 tous les BTS tertiaires, <strong>certains chapitres seront appliqu\u00e9s aux notions de ton BTS, 1h30 par semaine, lors de modules sp\u00e9cifiques<\/strong>.&nbsp;&nbsp;<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" src=\"https:\/\/media.giphy.com\/media\/e185B69nBwikM\/giphy.gif\" alt=\"programme-bts-comptabilite-et-gestion\"\/><figcaption class=\"wp-element-caption\">Le module sp\u00e9cial BTS CG qui s&rsquo;incruste<\/figcaption><\/figure>\n<\/div>\n\n\n<h4 class=\"wp-block-heading\" id=\"objectifs\">Objectifs \ud83d\udcaa<\/h4>\n\n\n<section class=\"you-know\">\n                <div class=\"you-know__title\"><\/div>\n                        <div class=\"you-know__text\">\n            <p>\ud83d\udc49 <strong>Conna\u00eetre les situations auxquelles l\u2019entreprise est confront\u00e9e<\/strong><\/p>\n<p>\ud83d\udc49<strong> Exploiter une base documentaire <\/strong>\u00e9conomique, juridique ou manag\u00e9riale<\/p>\n<p>\ud83d\udc49 <strong>Proposer des solutions argument\u00e9es<\/strong> et mobiliser des notions et les m\u00e9thodologies \u00e9conomiques, juridiques ou manag\u00e9riales<\/p>\n<p>\ud83d\udc49 <strong>\u00c9tablir un diagnostic pr\u00e9parant une prise de d\u00e9cision\u00a0\u00a0<\/strong><\/p>\n<p>\ud83d\udc49 <strong>Exposer des propositions de mani\u00e8re coh\u00e9rente et argument\u00e9e<\/strong><\/p>\n\n        <\/div>\n              <\/section>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"chapitres-bts-sio-programme-cejm\">Chapitres BTS SIO programme CEJM \ud83d\udca1<\/h4>\n\n\n<section class=\"you-know\">\n                <div class=\"you-know__title\"><\/div>\n                        <div class=\"you-know__text\">\n            <ul>\n<li>Th\u00e8me 1 : L\u2019int\u00e9gration de l\u2019entreprise dans son environnement<\/li>\n<li>Th\u00e8me 2 : La r\u00e9gulation de l\u2019activit\u00e9 \u00e9conomique<\/li>\n<li>Th\u00e8me 3 : L\u2019organisation de l\u2019activit\u00e9 de l\u2019entreprise<\/li>\n<li>Th\u00e8me 4 : L\u2019impact du num\u00e9rique sur la vie de l\u2019entreprise<\/li>\n<li>Th\u00e8me 5 : Les mutations du travail<\/li>\n<li>Th\u00e8me 6 : Les choix strat\u00e9giques de l\u2019entreprise<\/li>\n<\/ul>\n\n        <\/div>\n              <\/section>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"mathematiques-appliquees\">Math\u00e9matiques appliqu\u00e9es \ud83e\uddee<\/h3>\n\n\n\n<p>Cette mati\u00e8re te permet de te familiariser avec <strong>les notions math\u00e9matiques de bases utiles dans le m\u00e9tier de la comptabilit\u00e9.<\/strong> Et oui, faut kiffer les chiffres pour cette formation !&nbsp;<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img decoding=\"async\" width=\"640\" height=\"630\" src=\"https:\/\/sherpas.com\/blog\/content\/uploads\/2022\/07\/t3xsqhde0rl21.webp\" alt=\"programme-bts-comptabilite-et-gestion\" class=\"wp-image-239993\" style=\"width:371px;height:365px\" srcset=\"https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/blog\/content\/uploads\/2022\/07\/t3xsqhde0rl21.webp?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=640 640w, https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/blog\/content\/uploads\/2022\/07\/t3xsqhde0rl21.webp?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=276 276w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><figcaption class=\"wp-element-caption\">Mode smart activ\u00e9<\/figcaption><\/figure>\n<\/div>\n\n\n<h4 class=\"wp-block-heading\" id=\"objectifs\">Objectifs&nbsp; \ud83d\udcaa<\/h4>\n\n\n<section class=\"you-know\">\n                <div class=\"you-know__title\"><\/div>\n                        <div class=\"you-know__text\">\n            <p>\ud83d\udc49 <strong>Pouvoir \u00e9tudier suites et fonctions de base<\/strong><\/p>\n<p>\ud83d\udc49 <strong>Faire une \u00e9tude de s\u00e9ries statistiques \u00e0 deux variables<\/strong> privil\u00e9giant les exemples issus de l\u2019\u00e9conomie et de la gestion<\/p>\n<p>\ud83d\udc49 <strong>Appliquer le calcul des propositions et des pr\u00e9dicats<\/strong> \u00e0 l\u2019\u00e9tude du mod\u00e8le relationnel en gestion<\/p>\n<p>\ud83d\udc49<strong> Exploiter des lois fondamentales de probabilit\u00e9<\/strong>\/ mod\u00e9liser des ph\u00e9nom\u00e8nes al\u00e9atoires ;<\/p>\n<p>\ud83d\udc49 <strong>Savoir utiliser les \u00e9l\u00e9ments num\u00e9riques et graphiques<\/strong> + moyens informatiques (tableur, calculatrice\u2026)<\/p>\n\n        <\/div>\n              <\/section>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"chapitres\">Chapitres \ud83d\udca1<strong>  <\/strong><\/h4>\n\n\n<section class=\"you-know\">\n                <div class=\"you-know__title\"><\/div>\n                        <div class=\"you-know__text\">\n            <p>1. Traitement de l\u2019info chiffr\u00e9e<\/p>\n<ul>\n<li>Proportion<\/li>\n<li>\u00c9volution<\/li>\n<li>Tableau crois\u00e9 dynamique<\/li>\n<\/ul>\n<p>2. Calcul des propositions et des pr\u00e9dicats<\/p>\n<ul>\n<li>Calcul propositionnel<\/li>\n<li>Calcul des pr\u00e9dicats<\/li>\n<\/ul>\n<p>3. Statistique descriptive<\/p>\n<ul>\n<li>S\u00e9rie statistique \u00e0 une variable<\/li>\n<li>S\u00e9rie statistique \u00e0 deux variables<\/li>\n<\/ul>\n<p>4. Analyse de ph\u00e9nom\u00e8nes exponentiels<\/p>\n<ul>\n<li><a href=\"https:\/\/sherpas.com\/blog\/suite-arithmetique\/\">Suites arithm\u00e9tiques et g\u00e9om\u00e9triques<\/a><\/li>\n<li>Math\u00e9matiques finances<\/li>\n<li>Fonctions de r\u00e9f\u00e9rence<\/li>\n<li>Calcul diff\u00e9rentiel<\/li>\n<\/ul>\n<p>5. Probabilit\u00e9s<\/p>\n<ul>\n<li>Conditionnement et ind\u00e9pendance<\/li>\n<li>Exemple de loi discr\u00e8te<\/li>\n<li>Exemples de lois \u00e0 densit\u00e9<\/li>\n<\/ul>\n\n        <\/div>\n              <\/section>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"controle-et-traitement-comptable-des-operations-commerciales-et-financieres-p1p2\">Contr\u00f4le et traitement comptable des op\u00e9rations commerciales et financi\u00e8res (P1+P2) \ud83e\udded<\/h3>\n\n\n\n<p>Dans le r\u00e9f\u00e9rentiel officiel de l\u2019\u00c9ducation nationale, <strong>les unit\u00e9s P1 et P2 sont associ\u00e9es, signifiant donc qu\u2019elles sont compl\u00e9mentaires<\/strong>. L\u2019unit\u00e9 P1 s\u2019intitule \u201c<em>Traitement comptable des op\u00e9 commerciales <\/em>\u201c et l\u2019unit\u00e9 P2&nbsp; \u201c<em>Production de l\u2019info financi\u00e8re\u00a0\u00bb.<\/em>&nbsp;<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"552\" height=\"465\" src=\"https:\/\/sherpas.com\/blog\/content\/uploads\/2022\/07\/Jujutsu-Kaisen-_Chatfic_-LE-FOOTING-.jpeg\" alt=\"programme-bts-comptabilite-et-gestion\" class=\"wp-image-239996\" srcset=\"https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/blog\/content\/uploads\/2022\/07\/Jujutsu-Kaisen-_Chatfic_-LE-FOOTING-.jpeg?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=552 552w, https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/blog\/content\/uploads\/2022\/07\/Jujutsu-Kaisen-_Chatfic_-LE-FOOTING-.jpeg?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=323 323w\" sizes=\"(max-width: 552px) 100vw, 552px\" \/><figcaption class=\"wp-element-caption\">Quand on te demande ton avis sur les op\u00e9 commerciales et le traitement comptable<\/figcaption><\/figure>\n<\/div>\n\n\n<h3 class=\"wp-block-heading\" id=\"objectifs\">Objectifs &nbsp;\ud83d\udcaa<\/h3>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><section class=\"you-know\">\n                <div class=\"you-know__title\"><p><i><span style=\"font-weight: 400\">En P1<\/span><\/i><\/p>\n<\/div>\n                        <div class=\"you-know__text\">\n            <p>\ud83d\udc49 <b>Savoir critiquer un syst\u00e8me d\u2019info comptable (SIC)<\/b><\/p>\n<p>\ud83d\udc49 <b>Mettre en \u0153uvre veille et des textes r\u00e9glementaires<\/b><\/p>\n<p>\ud83d\udc49 <b>Identifier, v\u00e9rifier et mettre \u00e0 jour des dossiers commerciaux<\/b><\/p>\n<p>\ud83d\udc49 <b>Mettre en \u0153uvre et respecter proc\u00e9dures et m\u00e9thodes en vigueur dans une organisation<\/b><\/p>\n<p>\ud83d\udc49<b>Rep\u00e9rer les anomalies<\/b><\/p>\n<p>\ud83d\udc49<b>Communication<\/b><\/p>\n\n        <\/div>\n              <\/section>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><section class=\"you-know\">\n                <div class=\"you-know__title\"><p><em>En P2<\/em><\/p>\n<\/div>\n                        <div class=\"you-know__text\">\n            <p>\ud83d\udc49 <strong>Fournir une veille r\u00e9glementaire et inspection de qualit\u00e9<\/strong><\/p>\n<p>\ud83d\udc49 <strong>Enregistrer les op\u00e9 comptables d\u2019inventaire conformes \u00e0 la r\u00e9glementation\u00a0<\/strong><\/p>\n<p>\ud83d\udc49 <strong>Renseigner l\u2019annexe\u00a0<\/strong><\/p>\n<p>\ud83d\udc49 <strong>S\u00e9lectionner des situations pertinentes<\/strong><\/p>\n<p>\ud83d\udc49 <b>Rep\u00e9rer les anomalies<\/b><\/p>\n<p>\ud83d\udc49 <b>Communication<\/b><\/p>\n\n        <\/div>\n              <\/section>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"chapitres\">Chapitres \ud83d\udca1<\/h4>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><section class=\"you-know\">\n                <div class=\"you-know__title\"><p><strong><em>En P1<\/em><\/strong><\/p>\n<\/div>\n                        <div class=\"you-know__text\">\n            <p>1.1. Analyse du syst\u00e8me d\u2019info comptable (SIC)<\/p>\n<p>1.2. Contr\u00f4le des documents commerciaux<\/p>\n<p>1.3. Enregistrement et suivi des op\u00e9 relatives aux clients<\/p>\n<p>1.4. Production de l\u2019info relative au risque client<\/p>\n<p>1.5. Enregistrement et suivi des op\u00e9 relatives aux fournisseurs<\/p>\n<p>1.6. R\u00e9alisation des rapprochements bancaires (comptabilit\u00e9 de tr\u00e9sorerie)<\/p>\n<p>1.7. Contribution \u00e0 la performance du processus \u00ab\u00a0Contr\u00f4le et traitement des op\u00e9\u00a0\u00bb<\/p>\n\n        <\/div>\n              <\/section>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><section class=\"you-know\">\n                <div class=\"you-know__title\"><p><strong><em>En P2<\/em><\/strong><\/p>\n<\/div>\n                        <div class=\"you-know__text\">\n            <p>2.1. Conduite d\u2019une veille r\u00e9glementaire n\u00e9cessaire \u00e0 l\u2019\u00e9tablissement des comptes<\/p>\n<p>2.2. R\u00e9alisation des travaux relatifs \u00e0 la constitution de l\u2019entreprise et l\u2019\u00e9volution du capital<\/p>\n<p>2.3. R\u00e9alisation des op\u00e9d\u2019inventaire<\/p>\n<p>2.4. Production des comptes annuels et des situations interm\u00e9diaires<\/p>\n<p>2.5. Suivi des travaux relatifs \u00e0 l\u2019affectation des r\u00e9sultats<\/p>\n<p>2.6. Sauvegarde et archivage des documents<\/p>\n<p>2.7. Production d\u2019infos n\u00e9cessaires \u00e0 la consolidation<\/p>\n<p>2.8. Contribution \u00e0 la performance du processus \u00ab Contr\u00f4le et production de l\u2019info financi\u00e8re \u00bb et la recherche de la s\u00e9curisation des op\u00e9<\/p>\n\n        <\/div>\n              <\/section>\n<\/div>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"gestion-des-obligations-fiscales-et-sociales-p34\">Gestion des obligations fiscales et sociales (P3+4) \ud83e\udd1d<\/h3>\n\n\n\n<p><strong>Les unit\u00e9s P3 (Gestion des obligations fiscales) et P4 (Gestion des relations soc) offrent une approche transdisciplinaire en gestion <\/strong>en permettant de se confronter \u00e0 diff\u00e9rents types de situation.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" src=\"https:\/\/media.giphy.com\/media\/OxSA2yypkVASoAmYhW\/giphy.gif\" alt=\"programme-bts-comptabilite-et-gestion\"\/><figcaption class=\"wp-element-caption\">Nous, on sait que \u00e7a te fait pas peur<\/figcaption><\/figure>\n<\/div>\n\n\n<h4 class=\"wp-block-heading\" id=\"objectifs\">Objectifs&nbsp; \ud83d\udcaa<\/h4>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><section class=\"you-know\">\n                <div class=\"you-know__title\"><p><em>En P3<\/em><\/p>\n<\/div>\n                        <div class=\"you-know__text\">\n            <p>\ud83d\udc49 <strong>Identifier des sources d\u2019info et leurs qualit\u00e9 et pertinence (coh\u00e9rence, fiabilit\u00e9, tra\u00e7abilit\u00e9)<\/strong><\/p>\n<p>\ud83d\udc49 <strong>Utiliser la documentation fiscale<\/strong><\/p>\n<p>\ud83d\udc49 <strong>Respecter les proc\u00e9dures, l&rsquo;actualisation, la transmission et l\u2019archivage de documents fiscaux<\/strong><\/p>\n<p>\ud83d\udc49 <strong>Respecter des d\u00e9lais<\/strong><\/p>\n<p>\ud83d\udc49 <strong>Savoir synth\u00e9tiser et formuler une demande de conseils aupr\u00e8s d\u2019experts<\/strong><\/p>\n<p>\ud83d\udc49 <strong>Communication<\/strong><\/p>\n\n        <\/div>\n              <\/section>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><section class=\"you-know\">\n                <div class=\"you-know__title\"><p><em>En P4<\/em><\/p>\n<\/div>\n                        <div class=\"you-know__text\">\n            <p>\ud83d\udc49 <strong>Respecter les proc\u00e9dures, la r\u00e9glementation et la d\u00e9ontologie<\/strong><\/p>\n<p>\ud83d\udc49 <strong>S\u2019assurer que les d\u00e9marches sociales et comptables soient effectu\u00e9es<\/strong><\/p>\n<p>\ud83d\udc49 <strong>Exercer un management interne efficace<\/strong><\/p>\n<p>\ud83d\udc49 <strong>Calculer des indicateurs existants d\u2019un tableau de bord social<\/strong><\/p>\n<p>\ud83d\udc49 <strong>Communication<\/strong><\/p>\n<p>\ud83d\udc49 <strong>Travail en \u00e9quipe<\/strong><\/p>\n\n        <\/div>\n              <\/section>\n<\/div>\n<\/div>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"chapitres\">Chapitres \ud83d\udca1<strong> <\/strong><\/h4>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><section class=\"you-know\">\n                <div class=\"you-know__title\"><p><em>En P3<\/em><\/p>\n<\/div>\n                        <div class=\"you-know__text\">\n            <p>3.1. Conduite de la veille fiscale<\/p>\n<p>3.2. Op\u00e9 relatives \u00e0 la TVA<\/p>\n<p>3.3. Op\u00e9 relatives aux imp\u00f4ts directs<\/p>\n<p>3.4. \u00c9tudes des cas particuliers et autres imp\u00f4ts<\/p>\n\n        <\/div>\n              <\/section>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><section class=\"you-know\">\n                <div class=\"you-know__title\"><p><em>En P4<\/em><\/p>\n<\/div>\n                        <div class=\"you-know__text\">\n            <p>4.1. Conduite de la veille sociale<\/p>\n<p>4.2. Pr\u00e9paration des formalit\u00e9s administratives de gestion du personnel et info des salari\u00e9s<\/p>\n<p>4.3. Gestion comptable de la paie et info des salari\u00e9s<\/p>\n<p>4.4. Contribution \u00e0 la performance du processus \u00ab Gestion des relations soc \u00bb et la recherche de la s\u00e9curisation des op\u00e9<\/p>\n\n        <\/div>\n              <\/section>\n<\/div>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"analyse-et-prevision-de-lactivite-et-de-la-situation-financiere-p5p6\">Analyse et pr\u00e9vision de l\u2019activit\u00e9 et de la situation financi\u00e8re (P5+P6) \ud83d\udc40<\/h3>\n\n\n\n<p>Les unit\u00e9s P5 (Pr\u00e9vision de l\u2019activit\u00e9) et P6 (Situation financi\u00e8re) permettent de d\u00e9velopper tes skills analytiques et critiques face au d\u00e9roulement des activit\u00e9s et des situations .<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img decoding=\"async\" width=\"600\" height=\"600\" src=\"https:\/\/sherpas.com\/blog\/content\/uploads\/2022\/07\/4.jpeg\" alt=\"programme-bts-comptabilite-et-gestion\" class=\"wp-image-240003\" style=\"width:449px;height:449px\" srcset=\"https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/blog\/content\/uploads\/2022\/07\/4.jpeg?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=600 600w, https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/blog\/content\/uploads\/2022\/07\/4.jpeg?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=272 272w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption class=\"wp-element-caption\">Active ton mode \u00ab\u00a0esprit critique\u00a0\u00bb<\/figcaption><\/figure>\n<\/div>\n\n\n<h4 class=\"wp-block-heading\" id=\"objectifs\">Objectifs&nbsp; \ud83d\udcaa<\/h4>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><section class=\"you-know\">\n                <div class=\"you-know__title\"><p><em>En P5<\/em><\/p>\n<\/div>\n                        <div class=\"you-know__text\">\n            <p>\ud83d\udc49 <strong>Expliquer les m\u00e9thodes utilis\u00e9es et la coh\u00e9rence des r\u00e9sultats<\/strong><\/p>\n<p>\ud83d\udc49 <strong>\u00a0Utiliser des infos coh\u00e9rentes avec l\u2019objet du calcul de co\u00fbt et les bonnes m\u00e9thodes<\/strong><\/p>\n<p>\ud83d\udc49<strong> Proposer une d\u00e9marche budg\u00e9taire<\/strong><\/p>\n<p>\ud83d\udc49 <strong>\u00c9voquer des \u00e9tats de synth\u00e8se pr\u00e9visionnels, aider \u00e0 la prise de d\u00e9cision<\/strong><\/p>\n<p>\ud83d\udc49 <strong>Communication<\/strong><\/p>\n\n        <\/div>\n              <\/section>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><section class=\"you-know\">\n                <div class=\"you-know__title\"><p><em>En<\/em> <em>P6<\/em><\/p>\n<\/div>\n                        <div class=\"you-know__text\">\n            <p>\ud83d\udc49<strong> Produire des \u00e9tats et des tableaux et des documents adapt\u00e9s<\/strong><\/p>\n<p>\ud83d\udc49 <strong>Calculer des soldes et ratios<\/strong><\/p>\n<p>\ud83d\udc49 <strong>\u00c9valuer les diff\u00e9rents risques li\u00e9s \u00e0 l\u2019activit\u00e9 et les besoins de tr\u00e9sorerie <\/strong><\/p>\n<p>\ud83d\udc49<strong> Produire un compte rendu proposant un diagnostic financier argument\u00e9<\/strong><\/p>\n<p>\ud83d\udc49 <strong>Mettre \u00e0 jour de l&rsquo;annexe<\/strong><\/p>\n\n        <\/div>\n              <\/section>\n<\/div>\n<\/div>\n\n\n\n<p><br><\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"chapitres\">Chapitres&nbsp; \ud83d\udca1<\/h4>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><section class=\"you-know\">\n                <div class=\"you-know__title\"><p><em>En P5<\/em><\/p>\n<\/div>\n                        <div class=\"you-know__text\">\n            <p>5.1. Identification de la structure des co\u00fbts<\/p>\n<p>5.2. Calcul et analyse des co\u00fbts de revient des activit\u00e9s, produits et services de l\u2019organisation<\/p>\n<p>5.3. Pr\u00e9vision et suivi de l\u2019activit\u00e9<\/p>\n<p>5.4. Mise en place d\u2019une gestion budg\u00e9taire<\/p>\n<p>5.5. \u00c9laboration des tableaux de bord op\u00e9rationnels<\/p>\n\n        <\/div>\n              <\/section>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><section class=\"you-know\">\n                <div class=\"you-know__title\"><p><em>En P6<\/em><\/p>\n<\/div>\n                        <div class=\"you-know__text\">\n            <p>6.1. Analyse de la performance de l\u2019organisation<\/p>\n<p>6.2. Rentabilit\u00e9 d\u2019un investissement<\/p>\n<p>6.3. \u00c9quilibre financier de l\u2019organisation<\/p>\n<p>6.4. Tr\u00e9sorerie et de la solvabilit\u00e9 de l\u2019organisation<\/p>\n<p>6.5. Modalit\u00e9s de financement<\/p>\n<p>6.6. Dynamique des flux financiers<\/p>\n\n        <\/div>\n              <\/section>\n<\/div>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"fiabilisation-de-linformation-et-du-systeme-dinformation-comptable-sic-p7\">Fiabilisation de l\u2019information et du syst\u00e8me d\u2019Information comptable, SIC (P7) \u26a0\ufe0f<\/h3>\n\n\n\n<p><strong>Le SIC est indispensable pour comprendre la construction des flux d\u2019une entreprise<\/strong>\u2026 Il est donc important d\u2019apprendre \u00e0 construire une <strong>base solide<\/strong> !<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" src=\"https:\/\/media.giphy.com\/media\/ghHDuqJ1uh9vP2gKdC\/giphy.gif\" alt=\"programme-bts-comptabilite-et-gestion\"\/><figcaption class=\"wp-element-caption\">Tes bases SIC<\/figcaption><\/figure>\n<\/div>\n\n\n<h4 class=\"wp-block-heading\" id=\"objectifs\">Objectifs&nbsp; \ud83d\udcaa<\/h4>\n\n\n<section class=\"you-know\">\n                <div class=\"you-know__title\"><\/div>\n                        <div class=\"you-know__text\">\n            <p>\ud83d\udc49 <strong>Identifier des besoins de renseignement des acteurs au sein d\u2019un processus organisationnel<\/strong><\/p>\n<p>\ud83d\udc49<strong> Identifier des sources d\u2019infos, collecte des donn\u00e9es (saisies, extraites)<\/strong><\/p>\n<p>\ud83d\udc49 <strong>Faire une conduite de veille r\u00e9guli\u00e8re et document\u00e9e \u00e0 l\u2019aide des outils num\u00e9riques<\/strong><\/p>\n<p>\ud83d\udc49\u00a0 <strong>Utiliser le PGI (<\/strong><strong>Progiciel de Gestion Int\u00e9gr\u00e9) <\/strong><strong>\u00a0pour effectuer les enregistrements, mettre \u00e0 jour les donn\u00e9es<\/strong><\/p>\n<p>\ud83d\udc49 <strong>Extraire des donn\u00e9es et r\u00e9aliser des tris crois\u00e9s, expliquer les crit\u00e8res de tris<\/strong><\/p>\n<p>\ud83d\udc49 <strong>Automatiser des t\u00e2ches r\u00e9currentes<\/strong><\/p>\n<p>\ud83d\udc49<strong> Faire \u00e9voluer le Syst\u00e8me d\u2019Information (SI)<\/strong><\/p>\n\n        <\/div>\n              <\/section>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"chapitres\">Chapitres \ud83d\udca1<\/h4>\n\n\n<section class=\"you-know\">\n                <div class=\"you-know__title\"><\/div>\n                        <div class=\"you-know__text\">\n            <p>1. Recherche d\u2019info<\/p>\n<p>2. G\u00e9rer les info de l\u2019organisation<\/p>\n<p>3. Contribuer \u00e0 la qualit\u00e9 du syst\u00e8me d\u2019info<\/p>\n\n        <\/div>\n              <\/section>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"parcours-de-professionnalisation\">Parcours de professionnalisation<\/h3>\n\n\n\n<p>Les parcours de professionnalisation, c\u2019est un peu <strong>THE occasion de cr\u00e9er une coh\u00e9rence entre ta formation, tes exp\u00e9riences. Tu pourras aussi te mettre dans des situations professionnelles, afin de te familiariser avec les notions \u00e9tudi\u00e9es sur le terrain, travailler sur un projet en \u00e9quipe\u2026&nbsp;<\/strong><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img decoding=\"async\" width=\"228\" height=\"221\" src=\"https:\/\/sherpas.com\/blog\/content\/uploads\/2022\/07\/quand-ta-meuf-te-pique-une-frite.jpeg\" alt=\"programme-bts-comptabilite-et-gestion\" class=\"wp-image-240013\" style=\"width:299px;height:290px\"\/><figcaption class=\"wp-element-caption\">Quand ton pote choisit un autre bin\u00f4me<\/figcaption><\/figure>\n<\/div>\n\n\n<p>Il est tr\u00e8s important de r\u00e9aliser des <strong>stages<\/strong> durant ta formation pour pouvoir y faire briller tes<strong> capacit\u00e9s <\/strong>! \ud83e\udd29<\/p>\n\n\n<section class=\"relance\">\n        <div >\n                            <a target=\"_blank\" href=\"https:\/\/sherpas.com\/blog\/guide-trouver-un-stage\/\">\n                    <div class=\"relance__container\"\n                        >\n                        \n                                                        <picture>\n                            <source srcset=\"https:\/\/sherpas.com\/content\/uploads\/2020\/12\/trouver-un-stage.png\" media=\"(min-width: 999px)\">\n                            <source srcset=\"https:\/\/sherpas.com\/content\/uploads\/2020\/12\/trouver-un-stage.png\" media=\"(max-width: 999px)\">\n                                <img decoding=\"async\"\n                                    src=\"https:\/\/sherpas.com\/content\/uploads\/2020\/12\/trouver-un-stage.png\"\n                                    alt=\"metier-responsable-rh\"\n                                >\n                            <\/picture>\n                                                <div class=\"relance__content\">\n                            \n                                <div class=\"relance__title\"> <p>Tu es en panique pour ton stage ? Pas de panique, t\u00e9l\u00e9charge notre super guide !<\/p>\n<\/div>\n                                                        <button type=\"button\"\n                                    class=\"relance__button btn btn-white\">\n                                T\u00c9L\u00c9CHARGE NOTRE GUIDE\n                            <\/button>\n                        <\/div>\n                    <\/div>\n                <\/a>\n                    <\/div>\n    <\/section>\n\n    \n\n\n<p>Tu seras amen\u00e9 \u00e0 utiliser des <strong>notions de fran\u00e7ais et d\u2019anglais, <\/strong>mais aussi amen\u00e9 \u00e0 <strong>rencontrer des personnes issues du monde du travail, \u00e0 potentiellement d\u00e9crocher un contrat de stage<\/strong>.\ud83c\udfc5<\/p>\n\n\n\n<p>Les professeurs sont assez libres quant \u00e0 la fa\u00e7on d\u2019organiser les ateliers, \u00e0 partir du moment o\u00f9 vous r\u00e9alisez des mises en situations vari\u00e9es <strong>(en classe, en groupe, solo)<\/strong>. L\u2019utilisation d\u2019outils de <strong>communication<\/strong> est fortement sollicit\u00e9e.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"remise-a-niveau-approfondissement-local-option\">Remise \u00e0 niveau \/ Approfondissement local (option)<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ces options sont consacr\u00e9es \u00e0 des \u00e9tudiants<strong> venant d\u2019une autre formation ou souhaitant s\u2019am\u00e9liorer en gestion et de comptabilit\u00e9.<\/strong><\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img decoding=\"async\" width=\"640\" height=\"701\" src=\"https:\/\/sherpas.com\/blog\/content\/uploads\/2022\/07\/5-copie-1.jpeg\" alt=\"programme-bts-comptabilite-et-gestion\" class=\"wp-image-240015\" style=\"width:368px;height:403px\" srcset=\"https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/blog\/content\/uploads\/2022\/07\/5-copie-1.jpeg?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=640 640w, https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/blog\/content\/uploads\/2022\/07\/5-copie-1.jpeg?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=248 248w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><figcaption class=\"wp-element-caption\">H\u00e9 oui : c&rsquo;est formidable de pouvoir devenir meilleur !<\/figcaption><\/figure>\n<\/div>\n\n\n<ul class=\"wp-block-list\">\n<li><strong>La remise \u00e0 niveau est en premi\u00e8re ann\u00e9e. L\u2019approfondissement local, lui, permet ensuite, en deuxi\u00e8me ann\u00e9e<\/strong>, d\u2019approfondir certaines notions pour gagner en expertise.&nbsp;<\/li>\n<\/ul>\n\n\n<section class=\"push \">\n        <div >\n            \n                                                <div class=\"push__container  qcd\" data-target=\"_self\" data-qcd=\"aHR0cHM6Ly9zaGVycGFzLmNvbS9mdW5uZWwtc3R1ZGVudC1xdWFsaWZpY2F0aW9u\" data-banner=\"2\" data-name=\"Cours part&amp;rsquo; global #2 = CPG2\" style=\"background-color: #F3FBF7\" >\n                                                                        <div class=\"push__teachers\">\n    <div class=\"d-flex justify-content-center d-md-none\">\n        <img decoding=\"async\" class=\"push__logo\" src=\"\/content\/themes\/sherpas-theme\/dist\/images\/logo.svg\" alt=\"Logo Sherpas\">\n    <\/div>\n    <div class=\"swiper\">\n        <div class=\"swiper-wrapper\">\n                                            <div class=\"swiper-slide\">\n         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class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                            <\/div>\n                                                 <p class=\"push__teachers-price\">21\u20ac\/h\/h<\/p>                     <\/div>\n                <\/div>\n                                            <div class=\"swiper-slide\">\n                    <div class=\"push__teachers-card\">\n                        <div\n                            class=\"push__teachers-profil\"\n                            \n                            style=\"background-image: url(https:\/\/sherpas.com\/content\/uploads\/2022\/01\/Thibault2x.png);\"\n                        >\n                    <\/div>\n                         <p class=\"push__teachers-name\">Thibault<\/p>                          <p class=\"push__teachers-school\">ENS Paris Ulm<\/p>                                                     <div class=\"push__teachers-note\">\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                            <\/div>\n                                                 <p class=\"push__teachers-price\">20\u20ac\/h<\/p>                     <\/div>\n                <\/div>\n                                            <div class=\"swiper-slide\">\n                    <div class=\"push__teachers-card\">\n                        <div\n                            class=\"push__teachers-profil\"\n                            \n                            style=\"background-image: url(https:\/\/sherpas.com\/content\/uploads\/2022\/01\/Sophie2x.png);\"\n                        >\n                    <\/div>\n                         <p class=\"push__teachers-name\">Sophie<\/p>                          <p class=\"push__teachers-school\">Sciences Po Bordeaux<\/p>                                                     <div class=\"push__teachers-note\">\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                            <\/div>\n                                                 <p class=\"push__teachers-price\">12\u20ac\/h<\/p>                     <\/div>\n                <\/div>\n                                            <div class=\"swiper-slide\">\n                    <div class=\"push__teachers-card\">\n                        <div\n                            class=\"push__teachers-profil\"\n                            \n                            style=\"background-image: url(https:\/\/sherpas.com\/content\/uploads\/2022\/01\/Noemie2x.jpg);\"\n                        >\n                    <\/div>\n                         <p class=\"push__teachers-name\">No\u00e9mie<\/p>                          <p class=\"push__teachers-school\">M2 en droit \u00e0 Assas<\/p>                                                     <div class=\"push__teachers-note\">\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                            <\/div>\n                                                 <p class=\"push__teachers-price\">19\u20ac\/h<\/p>                     <\/div>\n                <\/div>\n                                            <div class=\"swiper-slide\">\n                    <div class=\"push__teachers-card\">\n                        <div\n                            class=\"push__teachers-profil\"\n                            \n                            style=\"background-image: url(https:\/\/sherpas.com\/content\/uploads\/2022\/01\/Fanny2x.jpg);\"\n                        >\n                    <\/div>\n                         <p class=\"push__teachers-name\">Fanny<\/p>                          <p class=\"push__teachers-school\">Ponts ParisTech<\/p>                                                     <div class=\"push__teachers-note\">\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                            <\/div>\n                                                 <p class=\"push__teachers-price\">19\u20ac\/h<\/p>                     <\/div>\n                <\/div>\n                                            <div class=\"swiper-slide\">\n                    <div class=\"push__teachers-card\">\n                        <div\n                            class=\"push__teachers-profil\"\n                            \n                            style=\"background-image: url(https:\/\/sherpas.com\/content\/uploads\/2022\/01\/Simon2x.jpg);\"\n                        >\n                    <\/div>\n                         <p class=\"push__teachers-name\">Simon<\/p>                          <p class=\"push__teachers-school\">4e ann\u00e9e de m\u00e9decine<\/p>                                                     <div class=\"push__teachers-note\">\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                            <\/div>\n                                                 <p class=\"push__teachers-price\">26\u20ac\/h<\/p>                     <\/div>\n                <\/div>\n                                            <div class=\"swiper-slide\">\n                    <div class=\"push__teachers-card\">\n                        <div\n                            class=\"push__teachers-profil\"\n                            \n                            style=\"background-image: url(https:\/\/sherpas.com\/content\/uploads\/2022\/01\/Nicolas2x.png);\"\n                        >\n                    <\/div>\n                         <p class=\"push__teachers-name\">Nicolas<\/p>                          <p class=\"push__teachers-school\">CentraleSup\u00e9lec<\/p>                                                     <div class=\"push__teachers-note\">\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                            <\/div>\n                                                 <p class=\"push__teachers-price\">17\u20ac\/h<\/p>                     <\/div>\n                <\/div>\n                                            <div class=\"swiper-slide\">\n                    <div class=\"push__teachers-card\">\n                        <div\n                            class=\"push__teachers-profil\"\n                            \n                            style=\"background-image: url(https:\/\/sherpas.com\/content\/uploads\/2022\/01\/Victor2x.jpg);\"\n                        >\n                    <\/div>\n                         <p class=\"push__teachers-name\">Victor<\/p>                          <p class=\"push__teachers-school\">ESCP<\/p>                                                     <div class=\"push__teachers-note\">\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                                    <svg  class=\"active\" >\n                                        <use\n                                            xlink:href=\"\/content\/themes\/sherpas-theme\/dist\/images\/sprite.svg#star\"\/>\n                                    <\/svg>\n                                                            <\/div>\n                                                 <p class=\"push__teachers-price\">25\u20ac\/h<\/p>                     <\/div>\n                <\/div>\n                    <\/div>\n    <\/div>\n<\/div>\n                                                    <div class=\"push__content\">\n                                                            <div  class=\"d-none d-md-block\" >\n                                    <img decoding=\"async\" class=\"push__logo\" src=\"\/content\/themes\/sherpas-theme\/dist\/images\/logo.svg\"\n                                        alt=\"Logo Sherpas\">\n                                <\/div>\n                                                                                        <div class=\"push__title\"><p>Besoin d&rsquo;un prof particulier ? <span role=\"img\" aria-label=\"\u2728\">\u2728<\/span><!-- notionvc: 9b5ed38b-ea2e-4d3c-a3bb-f0091c2eedd2 --><\/p>\n<\/div>\n                                                                                        <div class=\"push__text\"><p>Nos profs sont l\u00e0 pour t&rsquo;aider \u00e0 progresser !<\/p>\n<p>&nbsp;<\/p>\n<p><!-- notionvc: 20490bdd-6579-484b-9d99-0ff0bc1aa8e7 --><\/p>\n<\/div>\n                                                        <div class=\"push__promo-button   \">\n                                                                                                    <div\n                                        class=\"btn btn-primary\"\n                                        style=\"color: ; border-color: ; background-color: \"\n\n                                    >\n                                        JE PRENDS UN COURS OFFERT !\n                                    <\/div>\n                                                            <\/div>\n                                                    <\/div>\n                                    <\/div>\n                                    <\/div>\n    <\/section>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"les-epreuves-du-bts-cg-programme\">Les \u00e9preuves du BTS CG : programme&nbsp;<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"les-ecrits\">Les \u00e9crits<\/h3>\n\n\n\n<p><strong>4 mati\u00e8res<\/strong> sont \u00e9valu\u00e9es sous <strong>forme d\u2019examen \u00e9crit<\/strong> pour valider une ann\u00e9e de formation. <\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" src=\"https:\/\/media.giphy.com\/media\/kODbQrc9H0RcQ\/giphy.gif\" alt=\"programme-bts-comptabilite-et-gestion\"\/><figcaption class=\"wp-element-caption\">Ton prof qui annonce un contr\u00f4le<\/figcaption><\/figure>\n<\/div>\n\n\n<p>On retrouve :&nbsp;<\/p>\n\n\n\n<p>\u2714\ufe0f Cultures g\u00e9n\u00e9rales et expression&nbsp;<\/p>\n\n\n\n<p>\u2714\ufe0f Math\u00e9matiques appliqu\u00e9es<\/p>\n\n\n\n<p>\u2714\ufe0f Culture \u00e9conomique, manag\u00e9riale, juridique&nbsp;<\/p>\n\n\n\n<p>\u2714\ufe0f Traitement et contr\u00f4le des op\u00e9 comptables, fiscales et soc&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"766\" height=\"178\" src=\"https:\/\/sherpas.com\/content\/uploads\/2023\/09\/programme-bts-comptabilite-et-gestion-3.png\" alt=\"D\u00e9tail de l'\u00e9preuve \u00e9crite de BTS comptabilit\u00e9 gestion. \" class=\"wp-image-264833\" srcset=\"https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/content\/uploads\/2023\/09\/programme-bts-comptabilite-et-gestion-3.png?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=766 766w, https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/content\/uploads\/2023\/09\/programme-bts-comptabilite-et-gestion-3.png?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=300 300w, https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/content\/uploads\/2023\/09\/programme-bts-comptabilite-et-gestion-3.png?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=200 200w, https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/content\/uploads\/2023\/09\/programme-bts-comptabilite-et-gestion-3.png?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=396 396w, https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/content\/uploads\/2023\/09\/programme-bts-comptabilite-et-gestion-3.png?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=288 288w, https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/content\/uploads\/2023\/09\/programme-bts-comptabilite-et-gestion-3.png?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=610 610w, https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/content\/uploads\/2023\/09\/programme-bts-comptabilite-et-gestion-3.png?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=265 265w, https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/content\/uploads\/2023\/09\/programme-bts-comptabilite-et-gestion-3.png?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=60 60w\" sizes=\"(max-width: 766px) 100vw, 766px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"les-oraux\">Les oraux&nbsp;<\/h3>\n\n\n\n<p><strong>4 \u00e9preuves obligatoires et 2 options sont soumises \u00e0 un examen oral :&nbsp;<\/strong><\/p>\n\n\n\n<p>\u2714\ufe0f LV1 Anglais<\/p>\n\n\n\n<p>\u2714\ufe0f Pratiques comptables, fiscales et soc<\/p>\n\n\n\n<p>\u2714\ufe0f Situation de contr\u00f4le de gestion et d\u2019analyse financi\u00e8re<\/p>\n\n\n\n<p>\u2714\ufe0f Parcours de professionnalisation&nbsp;<\/p>\n\n\n\n<p>\u2714\ufe0f LV2 (option)<\/p>\n\n\n\n<p>\u2714\ufe0f Approfondissement local (option)<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"764\" height=\"253\" src=\"https:\/\/sherpas.com\/content\/uploads\/2023\/09\/programme-bts-comptabilite-et-gestion-4.png\" alt=\"D\u00e9tail de l'examen oral du BTS comptabilit\u00e9 gestion. \" class=\"wp-image-264832\" srcset=\"https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/content\/uploads\/2023\/09\/programme-bts-comptabilite-et-gestion-4.png?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=764 764w, https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/content\/uploads\/2023\/09\/programme-bts-comptabilite-et-gestion-4.png?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=300 300w, https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/content\/uploads\/2023\/09\/programme-bts-comptabilite-et-gestion-4.png?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=200 200w, https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/content\/uploads\/2023\/09\/programme-bts-comptabilite-et-gestion-4.png?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=396 396w, https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/content\/uploads\/2023\/09\/programme-bts-comptabilite-et-gestion-4.png?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=288 288w, https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/content\/uploads\/2023\/09\/programme-bts-comptabilite-et-gestion-4.png?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=610 610w, https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/content\/uploads\/2023\/09\/programme-bts-comptabilite-et-gestion-4.png?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=265 265w, https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/content\/uploads\/2023\/09\/programme-bts-comptabilite-et-gestion-4.png?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=60 60w\" sizes=\"(max-width: 764px) 100vw, 764px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"nos-conseils-pour-bien-te-preparer-au-programme-du-bts-cg\">Nos conseils pour bien te pr\u00e9parer au programme du BTS CG !<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"garde-une-trace-de-tes-exercices\">Garde une trace de tes exercices \ud83c\udf42<\/h3>\n\n\n\n<p><strong>La comptabilit\u00e9 et la gestion, c\u2019est avant tout une question de rigueur.<\/strong> Les exercices et cas pratiques r\u00e9alis\u00e9s en classe sont tr\u00e8s importants : n\u2019h\u00e9site pas \u00e0 les reprendre au propre sur<strong> un papier ou un ordinateur <\/strong>en num\u00e9rotant la date o\u00f9 tu les as r\u00e9alis\u00e9s !&nbsp;&nbsp;<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><img decoding=\"async\" src=\"https:\/\/media.giphy.com\/media\/7NoNw4pMNTvgc\/giphy.gif\" alt=\"programme-bts-comptabilite-et-gestion\" style=\"width:398px;height:398px\"\/><\/figure>\n<\/div>\n\n\n<h3 class=\"wp-block-heading\" id=\"fiches-and-chips\">Fiches and chips \ud83d\udcc4<\/h3>\n\n\n\n<p>On ne le dira jamais assez : <strong>les fiches, c\u2019est la meilleure mani\u00e8re, sur le long terme, d\u2019apprendre un cours et de l\u2019ancrer dans ta m\u00e9moire et entra\u00eener ton esprit de synth\u00e8se<\/strong>. Cependant, on ne conna\u00eet que trop bien la force de la procrastination \u00e9tudiante : c\u2019est pourquoi chez les Sherpas, on te montre <strong>comment faire des fiches efficaces pour bien conna\u00eetre l\u2019essentiel<\/strong>, comme si, comme par hasard, tu r\u00e9visais \u00e0 2h du matin la veille (no shame, on l\u2019a tous fait).<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img decoding=\"async\" width=\"480\" height=\"480\" src=\"https:\/\/sherpas.com\/blog\/content\/uploads\/2022\/07\/FTl_VjvX0AEegri.jpeg\" alt=\"programme-bts-comptabilite-et-gestion\" class=\"wp-image-240018\" style=\"width:402px;height:402px\" srcset=\"https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/blog\/content\/uploads\/2022\/07\/FTl_VjvX0AEegri.jpeg?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=480 480w, https:\/\/xapbm7c37i.cloudimg.io\/https:\/\/sherpas.com\/blog\/content\/uploads\/2022\/07\/FTl_VjvX0AEegri.jpeg?q=85&amp;force_format=webp&amp;org_if_sml=1&amp;w=272 272w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><figcaption class=\"wp-element-caption\">Ton cerveau quand il comprend que tu n&rsquo;as pas \u00e9tudi\u00e9 assez t\u00f4t<\/figcaption><\/figure>\n<\/div>\n\n<section class=\"read-also\">\n    <p class=\"read-also__title\">\u00c0 lire aussi<\/p>\n            <div class=\"read-also__list\">\n            <p>Par exemple, d\u00e9couvre notre <a href=\"https:\/\/sherpas.com\/blog\/comment-faire-fiche-cours\/\">m\u00e9thode pour faire une fiche optimale <\/a>\ud83d\ude09<\/p>\n\n        <\/div>\n    <\/section>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"la-motivation-un-pilier\"><strong>La motivation : un pilier \ud83c\udfc3\u200d\u2642\ufe0f<\/strong><\/h3>\n\n\n\n<p>C\u2019est bien gentil de se moquer de notre flemme, mais comment on fait pour la combattre ?<strong> Eh bien, petit coco, pas de secret : il faut entretenir ta motivation <\/strong>! Notre section <a href=\"https:\/\/sherpas.com\/blog\/reussir-ton-annee\/inspiration-motivation\/\">Inspiration-Motivation<\/a> regorge de sources pour la d\u00e9couvrir, l\u2019entretenir et devenir efficace dans ton travail ! On sait que tu as <strong>de la graine de champion en toi <\/strong>: tu dois juste passer un contrat avec elle \ud83c\udfc5<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" src=\"https:\/\/media.giphy.com\/media\/Lkm45Rpe2XdMiA1F6C\/giphy.gif\" alt=\"programme-bts-comptabilite-et-gestion\"\/><figcaption class=\"wp-element-caption\">You got this !<\/figcaption><\/figure>\n<\/div>\n\n\n<p>Et voil\u00e0, tu as fait le plein de ressources pour tes \u00e9tudes ! Maintenant, attrape ta calculette et pr\u00e9pare-toi \u00e0 \u00eatre the best de ton BTS&nbsp; \u2728<\/p>\n\n\n<div class=\"kk-star-ratings kksr-auto kksr-align-center kksr-valign-bottom\"\n    data-payload='{&quot;align&quot;:&quot;center&quot;,&quot;id&quot;:&quot;239817&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;bottom&quot;,&quot;ignore&quot;:&quot;&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;class&quot;:&quot;&quot;,&quot;count&quot;:&quot;7&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;4.4&quot;,&quot;starsonly&quot;:&quot;&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;5&quot;,&quot;greet&quot;:&quot;Tu as aim\u00e9 cet article ?&quot;,&quot;legend&quot;:&quot;4.4\\\/5 - (7 votes)&quot;,&quot;size&quot;:&quot;24&quot;,&quot;title&quot;:&quot;D\u00e9couvre le programme BTS Comptabilit\u00e9 et Gestion (ex- CGO) ! \ud83d\udc69\u200d\ud83d\udcbb\ufffc&quot;,&quot;width&quot;:&quot;125.1&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;,&quot;font_factor&quot;:&quot;1.25&quot;}'>\n            \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 125.1px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n                \n\n<div class=\"kksr-legend\" style=\"font-size: 19.2px;\">\n            4.4\/5 - (7 votes)    <\/div>\n    <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Tu sors du bac, tu es en BTS Comptabilit\u00e9 et Gestion ou tu cherches \u00e0 conna\u00eetre en d\u00e9tails (&#8230;)<\/p>\n","protected":false},"author":319,"featured_media":239856,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":true,"footnotes":""},"category":[190,658,183],"tag":[82],"class_list":["post-239817","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-programme-scolaire","category-les-programmes-de-bts","category-toolbox","tag-formations-pro"],"acf":[],"_links":{"self":[{"href":"https:\/\/sherpas.com\/blog\/wp-json\/wp\/v2\/posts\/239817","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sherpas.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sherpas.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sherpas.com\/blog\/wp-json\/wp\/v2\/users\/319"}],"replies":[{"embeddable":true,"href":"https:\/\/sherpas.com\/blog\/wp-json\/wp\/v2\/comments?post=239817"}],"version-history":[{"count":0,"href":"https:\/\/sherpas.com\/blog\/wp-json\/wp\/v2\/posts\/239817\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sherpas.com\/blog\/wp-json\/wp\/v2\/media\/239856"}],"wp:attachment":[{"href":"https:\/\/sherpas.com\/blog\/wp-json\/wp\/v2\/media?parent=239817"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sherpas.com\/blog\/wp-json\/wp\/v2\/category?post=239817"},{"taxonomy":"tag","embeddable":true,"href":"https:\/\/sherpas.com\/blog\/wp-json\/wp\/v2\/tag?post=239817"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}