Get free Pdf Worksheets
Join Facebook groups
Comptabilite et Gestion des Organisations
Comptabilite et Gestion des Organisations is a French textbook of accounting and organisational management — the study of how a business keeps its accounts, understands its costs, and organises itself to function. Written in French for students of business and management, it treats accounting not as bookkeeping ritual but as the language in which an organisation describes itself.
Its territory spans the accounting system and its documents, the analysis of costs and results, financial reading of a business, and the management of organisations — their structures, their decisions, their people. Exercises and case material tie the theory to the paperwork of real enterprises, French-style.
It is written for students in French-language business programmes — lycée and BTS-level study, university introductions to gestion, and professional training — and for anyone whose work or study requires accounting and management in French rather than in translation.

Accounting textbooks in the French tradition have a distinctive virtue: rigour of structure. The subject is built as a system — the plan comptable, the flow of documents from invoice to bilan, the logic by which every operation is recorded twice and understood once — and management is taught alongside it, because accounts exist to serve decisions. This book’s value to its readers is that double competence: the technique of comptabilité and the judgement of gestion, in the terminology and conventions of French business education. For students preparing French business examinations, it provides the framework those examinations assume; for professionals working with French companies or documents, it is a reference in the original terms — the words on the actual invoices, statements, and organigrammes they will meet.
Get free Pdf Worksheets
Latest Uploads
About This Book
Every organisation runs on two systems: the work it does, and the record it keeps of the work. This textbook teaches the second system and its management — accounting as an organisation’s memory and management as its judgement — in French, in the structured manner of French business education.
What Students Will Study
Accounting as a System
The principles and machinery of French accounting: the plan comptable, journals and the recording of operations, the documents of the accounting cycle, and the closing statements — bilan and compte de résultat — read as the portrait of an enterprise rather than as forms to complete.
Costs, Results, and Decisions
The analysis that turns records into management: cost calculation and its methods, margins and thresholds, budgets and their control, and the financial reading of an organisation’s health — the gestion side of the title, where accounting numbers become decisions.
Organisations and Their Management
How organisations are structured and run: forms and hierarchies, the functions of the enterprise, decision-making, and the human side of management — presented in the conceptual vocabulary of French management teaching, with cases drawn from ordinary business life.
Key Features
Systematic structure is the feature: the book builds accounting and management as one connected discipline, each part placed where the learner’s understanding needs it. The French terminology throughout is the second — students learn the subject in the words their examinations, employers, and documents will actually use.
Who This Book Is For
It is for students in French-language business and management programmes at lycée, BTS, and introductory university level; candidates for French business examinations; trainees in accounting and administration; and professionals who work with French organisations and need the subject in its own terms.
How to Use This Book
Study it in order — French accounting is cumulative, and later chapters assume the system’s earlier parts. Work every exercise with pen and paper: accounting is learned by recording, not by reading about recording. Keep a personal glossary of French terms from the first chapter; by the last, it will read as the outline of the whole discipline, and it will be the most useful examination revision you own.
Related Books
Business communication in English is covered by Collins Business Speaking. Examination English is in Collins IELTS.















































