DCG Paris

Prepared on our Paris campus in alternation, the Diploma of Accounting and Management (DCG) is the first higher diploma that then allows you to pursue a DSCG to become a Char-tered Accountant





1st year : BAC validated
2nd year : BTS or DUT validated



3 years





DCG Bachelor's‎ Degree‎



2nd year DCG: ‎‎September

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The Diploma of Accounting and Management (DCG) is the first step to become a chartered accountant or work in the world of finance. The DCG is composed of 13 teaching units to validate a Bachelor's degree.

The DCG can be integrated after the validation of the Baccalaureate (entry in the 1st year) or after a BTS / DUT (entry in the 2nd year).‎



The DCG programme takes place over 3 years, it covers all the EU necessary for the passage of the DCG. The holder of the diploma is intended to ensure the accounting and financial management of an organization of a company. The DCG corresponds to 180 ECTS credits and issues the title of bachelor’s degree.‎


The 1st year of the DCG‎‎ alternately is accessible from ‎‎September 2022‎‎ for high school students who have validated the baccalaureate on presentation ‎‎of the application file

EU Number and EU Name Description of the EU and titles of courses taught‎ >Number of hours and Coef‎
1 Fundamentals of the law

The Teaching Unit "Introduction to Law" of the DCG lays down the fundamentals of law. The assimilation of the basic principles and their understanding is essential to the mastery of the specific legal subjects (tax law, company law) that will be addressed later in the course.‎

General introduction to law: definition, branches and sources of law, evidence, etc.; contract law and special contracts; civil and criminal liability law; property law; property law; commercial law; civil procedure; general criminal law and criminal procedure.‎


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5 Contemporary economy‎

The objective of the EU 5 of the DCG is to teach students how to fit into the business ecosystem. This teaching should allow them to exchange constructively and enlightenedly with their interlocutors, in a professional setting.

The fundamentals and purposes of economic activity; the functioning of the market economy; the contributions of financial actors to economic activity; public regulation; economic growth; social imbalances‎


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8 Management Information Systems‎‎

To pass the UE 8 of the DCG, the candidate must not only acquire a certain number of notions, he must also learn to use spreadsheets and databases. The program is brought into line with certain expectations of firms and companies while putting the human factor back at the center of the operation of information systems.

The information system: description and analysis; the structuring and processing of information in organizations; the security and reliability of information systems in the age of digital communication


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9 Accounting‎‎

This teaching unit is considered the fundamental subject of the DCG. Essential material to access a position of collaborator or the professions of accounting.‎

Introduction: history definition and role of accounting, standardization and accounting regulation; accounting policy; accounting analysis of current operations; inventory work; accounting and digital environment, summary documents


Coef 1

12 Business English‎‎

The objective of the chosen themes is to allow the student to acquire all the notions that will allow him to communicate and argue in English.‎

The organization of a company; the digital revolution; corporate citizenship; a company's strategy and competitiveness; the social and solidarity economy; working conditions and social dialogue; communication and corporate culture; energies; competition and the law; globalization; the main regional economic areas; emerging countries; social protection; the evolution of demography


Coef 1


The 2nd year of the DCG‎‎ alternately is accessible from ‎‎September 2021‎‎ to the holder of a BTS or a DUT upon presentation of the ‎‎application file‎

EU Number and EU Name Description of the EU and titles of courses taught‎ Number of hours and Coef‎
2 Company and business group law

The EU 2 of the DCG is a subject that cannot be tackled without basic notions and a good understanding of the legal vocabulary. Test that must allow the candidate in practical situations to identify the legal problem raised and be part of a deductive approach to answer questions. It is a question of identifying the rule of law and applying it to the case.‎‎

The company in company with the notion of company, the partnership contract, the legal personality, the rules of constitution and operation, the disappearance of the company; the main types of companies; the social and solidarity economy and the business world; other types of groupings: civil societies, economic interest groups, liberal societies, agricultural societies; the prevention of business difficulties; the criminal law of business groups


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4 Tax law‎

The DCG Tax Law test is a subject that addresses the different commercial and local taxes. It requires the acquisition of specific reasoning methods to meet the expectations of the jury.‎‎

Corporate tax; value added tax; territorial economic contribution; wage salaries; industrial and commercial benefits; non-commercial profits; agricultural benefits; income from movable capital; land income; solidarity taxes on wealth; ISF; registration fees and various local taxes


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6 Corporate Finance

The DCG corporate finance test is a subject that should allow candidates to demonstrate their mastery of the main fundamental concepts of corporate finance and financial reasoning but also the tools to be used in terms of financial diagnosis.‎‎

Value; the financial diagnosis of social accounts; investment and financing policies; cash flow; forecast financial flows; management of working capital requirements; investment projects; financing plan


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10 Indepth accounting‎

The objective of the EU 10 of the DCG is to teach candidates to develop specific skills such as research, calculation and validation of financial information, exploitation of documentation, identification of suitable analysis tools, exploitation of the results obtained and writing of an argument.‎‎

Accounting profession and accounting standards; active; passive; expenses and income; specific entities


Coef 1


The 3rd year of the DCG‎‎ alternately is accessible from ‎‎October 2022 ‎‎students who have validated the second year of the Diploma of Accounting and Management on presentation of the ‎‎application file

EU Number and EU Name

Description of the EU and titles of courses taught

Number of hours and Coef

3 Social law‎

Approaching this subject requires mastering the legal vocabulary and the fundamentals of law. The aim is to study the evolutions and sources of social law or labour law, social and labour litigation, the general social security system, supplementary social protection or the rules relating to the employment contract, work-ing conditions, termination of the contract.‎‎

Developments and sources of labour law; controls of the application of labour law and litigation of the employment relationship; the formation and execution of the employment contract; the diversity of employment contracts; the evolution of the employment contract; working time; remuneration; the training of the employee; powers of the employer and freedoms of employees; powers of the employer and protection of the health of employees; termination of the employment contract; collective representation; collective bargaining; the association of employees with the company's performance; collective disputes; introduction to social protection law; control and social litigation; the general social security system; protection in the event of unemployment; complementary social protection


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7 Management

To approach this module of the DCG, students must learn to analyze any organizational situation from various sources and explain to a client the issues related to this situation. The student must also be able to argue and acquire a strong managerial culture to learn how to contextualize problems.

The challenges of the management of organizations; strategic management; organizational management‎


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Art. 11 Management control

Module of the DCG that requires significant personal work. The student must be able to take a step back from the tools handled. The focus is on support for decision-making and the evolution of the profession towards consulting and communication functions.

The positioning of management control and the identification of the business; identification of the profession; the identification and analysis of costs as a response to different management problems; budget management; performance improvement tools


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Art. 13 Professional communication

At the end of an 8-week internship, it is a question of producing a report related to this internship and presenting it to the jury as part of a defense.

Information; communication and collaborative work; the 8-week internship


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DSCG – Higher Diploma of Accounting and Management

The DSCG is the continuation of the DCG, it is prepared in 2 years on the campus of Paris and Lyon and allows to obtain a title of Degree of Master in the field of accounting.‎

Master of Science – Financial Expert

ESAM offers you the opportunity to continue towards the Master of Science – Financial Expert after obtaining your DCG. The MSc Financial Expert allows you to work in the world of Corporate Finance.‎


Master of Science – International Corporate Finance

Offered with the University of Sherbrooke in Montreal, the Master of Science – International Corporate Finance allows you to validate a double degree in international corporate finance.‎



Do not hesitate to make an appointment with the ESAM team.