Accounting Practice Kit 2027

You’ve Read the Course. So Why Does the First Exercise Still Feel Impossible?

You highlight, rewrite your notes and recopy your summaries. Then a real exercise lands in front of you and the doubts start: which account moves? Is it a debit or a credit? Where does this figure go on the VAT return? Knowing a lesson and applying it are two different skills. This kit exists to train the second one.

It is a complete set of 7 practice workbooks holding 318+ solved activities, 64 real-life cases and 100 revision cards, with six extra tools on top. Every page pushes you from reading to doing.

Who This Kit Is For

• Students preparing for BTS CG, DCG, BUT GEA or a vocational baccalaureate in accounting
• Career changers moving into bookkeeping, payroll or admin roles
• New micro-entrepreneurs who want to handle invoices, VAT and contributions themselves
• Interns, apprentices and junior staff who were never shown how it is done in practice

No prior knowledge is needed. Each workbook starts from the basic rule and builds up gradually.

Sound Familiar?

• You still mix up debit and credit when an exercise starts.
• You can recite the lesson but stall in front of a VAT return, a payslip or a year-end adjusting entry.
• You spend hours copying notes, and on exam day the details have vanished.
• The rules change every year (e-invoicing arrives in 2026-2027, thresholds and scales move), and the books and videos you find are outdated or contradict each other.
• You worry about making a mistake in an exam, a placement or with your very first client.

If that is you, the problem is not your memory. It is the lack of worked, checked practice. That is what you get here.

The 3-Step Method Inside Every Chapter

1. See it. A visual diagram and a one-page rule open each chapter. No walls of text.
2. Follow it. A real French case is solved step by step, with real figures and the reasoning behind every decision.
3. Do it. Try the exercises on your own, then check against the full solution. Every entry balances, so you always know where you stand.

Old Way vs. This Way

What You’ll Be Able to Do

• Record any double-entry transaction confidently and end up with a balanced balance sheet.
• Issue a compliant invoice, including the electronic format, and complete a CA3 VAT return, including the change after the simplified regime ends on 1 January 2027.
• Work out a payslip from gross to net, with contributions and paid leave.
• Calculate a micro-entrepreneur’s URSSAF contributions and tax, and a household’s income tax using the family quotient.
• Analyse a balance sheet with intermediate management balances (SIG), self-financing capacity (CAF) and key ratios, and walk into exams calmer.

The 7 Workbooks, Chapter by Chapter

Each workbook has its own theme and links to the others, so you can work through them in order or jump straight to the one you need.

Workbook 6 – General Accounting: Double Entry, Journal and Balance Sheet

• Debit and credit explained on one page
• The French chart of accounts (PCG), journal, general ledger and trial balance
• Everyday entries, year-end adjustments (depreciation, impairment, accruals) and closing
• Balance sheet and income statement
• 79 solved exercises plus 3 complete companies, from first invoice to final accounts

Workbook 1 – Micro-Entrepreneur

• Setting up, turnover ceilings and VAT exemption
• URSSAF contributions and the flat-rate income tax option: when does it pay off?
• Invoices, receipts register and declarations
• 45 solved exercises plus 20 real cases from different trades

Workbook 2 – VAT and Invoicing

• Rates, taxable event, when VAT becomes due and deductible VAT
• CA3 returns (monthly or quarterly), the last CA12 and the move to CA3 from 2027
• Mandatory invoice details and the 2026-2027 e-invoicing rollout
• 39 solved exercises plus 10 real cases

Workbook 3 – The Payslip

• How to read a payslip line by line
• Gross to net: employee and employer contributions, taxable net pay, withholding tax
• Overtime and paid leave
• 29 solved exercises plus 10 payslips calculated from gross to net

Workbook 4 – Income Tax

• From taxable income to tax due, step by step
• Progressive scale, family quotient, reductions and tax credits
• The 2042 return and withholding at source
• 23 solved exercises plus 10 cases with the tax fully calculated

Workbook 5 – Companies: EI, EURL, SARL, SAS, SASU

• Choosing a legal form: liability, social security regime, taxation
• Corporate tax, dividends and manager pay
• 17 solved exercises plus 8 side-by-side numerical comparisons of statuses

Workbook 7 – Financial Analysis (Free Extra)

• Intermediate management balances (SIG), self-financing capacity (CAF), working capital and working capital requirement
• Profitability, liquidity and debt ratios
• 3 full analyses plus 22 solved exercises
• Included on top of the six bonuses, not instead of them

In total: 318+ solved activities, 64 real cases and 100 revision cards.

See How a Solved Case Looks

Inside you will find a micro-entrepreneur case from turnover to net income, VAT returns filled in line by line, a whole company recorded entry by entry, payslips from gross to net, and income tax with the family quotient fully worked out. Nothing is left at ‘and so on’: the figures are all there.

Revise Fast with 100 Visual Cards

The whole kit is condensed into 100 printable cards. Use them the evening before an exam, on the train or between two client calls to refresh a rule in minutes.

6 Bonus Tools Included

Each one is useful on its own.

• 2027 tax calendar: the main deadlines month by month, in PDF and Excel.
• Excel calculators: micro-entrepreneur, payroll, VAT and legal status choice, so the maths does itself.
• 50 ready-to-use templates: invoices, quotes, contracts and letters, editable in Word.
• 100 revision cards: the whole kit summarised visually, ready to print.
• Glossary of 200 terms: each one explained simply, with the workbook where you’ll see it applied.
• First-year micro-entrepreneur kit: a month-by-month setup checklist and guidance on how much to put aside.

Built on Official Sources

The content follows the French rules in force and is checked against official sources. Each workbook ends with its own sources page.

• Current tax scale, URSSAF contributions and VAT rules
• Balance sheet and income statement following the French chart of accounts
• Verified calculations: every entry balances and every balance sheet adds up to the cent

Free update after the 2027 finance law: you will receive a PDF by email covering what changed, with sources.

The kit is an educational resource. It does not replace the advice of a qualified accountant.

100% Digital, Yours for Life

• PDFs to read on any device or print, Excel files (calculators and calendar) and Word files (templates)
• Right after payment, an email arrives with the download link for every file
• One payment, no subscription, lifetime access
• Nothing is shipped: the pictures of the workbooks are illustrations of a digital product

Try It Without Pressure

Browse the whole content for 14 days after purchase. If it isn’t right for you, contact us and you’ll get a full refund, no questions asked.

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Tell other learners what helped you most. Leave a review on this page once you’ve worked through a few chapters.

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