Accounting account: what training to master it?

Updated March 2026 - Training in accounting does not mean learning a list of numbers by heart. It means understanding the logic of the general accounting plan (PCG), understanding how each entry reflects a real economic flow and knowing how to link these entries to the financial statements. Whether you are a student, entrepreneur or professional retraining, the right accounting account training combines structured theory, practical cases and confrontation with everyday files.

An accounting account is a codified item which records a specific type of operations in a company's accounting. Each account has a number and a title defined by the general accounting plan, a reference document published by the Accounting Standards Authority (ANC).

The accounting account allows you to:

• classify each operation in the correct category;
• produce a reliable balance sheet and income statement;
• monitor cash flow, receivables and debts in real time;
• provide managers and administration with a faithful image of the activity.

Without this common nomenclature, no comparison or control would be possible between French companies.

The general chart of accounts organizes all accounts into seven classes. Understanding this architecture is the first step in any serious accounting training.

Balance sheet classes (company assets):

• Class 1 - Capital accounts: equity, borrowings, regulated provisions. Example: account 1013 "Capital" records the contributions of the partners.
• Class 2 - Fixed asset accounts: durable assets (land, equipment, patents, establishment costs). Account 211 "Land" or 2183 "Office equipment" are part of this.
• Class 3 - Inventory accounts: goods, raw materials, production in progress. Useful for businesses that manage inventories.
• Class 4 - Third party accounts: suppliers (401), customers (411), State (4456 deductible VAT, 4457 VAT collected), staff (421), social organizations (431). This is the most hectic class on a daily basis.
• Class 5 - Financial accounts: banks (512), cash (530), internal transfers. They are draining available cash.

Management classes (exercise activity):

• Class 6 - Expense accounts: purchases (601), external services (61, 62), personnel expenses (64), taxes (63), financial expenses (66).
• Class 7 - Income accounts: sales of goods (707), income from ancillary activities (708), financial income (76).

Hint: classes 1 to 5 describe what the company owns and owes (balance sheet). Classes 6 and 7 describe what the company earns and spends during the financial year (income statement).

Several courses coexist, each adapted to a different profile and objective.

The DCG: the diploma reference

The Diploma in Accounting and Management (DCG) is the academic foundation recognized by the State and the profession. Delivered by the Ministry of Higher Education, it is prepared through initial training or work-study training over three years after the baccalaureate.

The DCG covers all the fundamentals:

• general and in-depth accounting;
• corporate law and taxation;
• management control and information systems;
• economics, management and communication.

To consult the official repository, go to Service-Public - Diploma in accounting and management (DCG).

Short training courses and certifications

For entrepreneurs, administrative assistants or professional retraining, targeted training lasting a few days to a few months is often sufficient:

• Professional accounting title (bac+2 level, recognized by France Compétences);
• CCI training or professional chambers on practical accounting;
• MOOCs and online training (OpenClassrooms, CPF) to acquire the basics of the accounting plan and entry of entries.

Accompanied self-training

Many business creators learn on the job with the support of their accountant. This approach has the advantage of working directly on the accounts of your own structure, which considerably speeds up understanding.

Beyond the choice of training, certain methods accelerate progress.

Start from current operations

Don't start with complex cases. First master the recurring entries:

• invoicing of a sale (debit 411, credit 707 and 4457);
• payment from a supplier (debit 401, credit 512);
• collection from a customer (debit 512, credit 411);
• payroll and social charges (debit 641, credit 421 and 431).

Redo the entries by hand

Even if accounting software automates the entry, writing the entries in pencil on an accounting fog forces the brain to understand the debit-credit mechanism. This is an exercise that we systematically recommend to beginners.

Link each account to a source document

An account never exists alone. It corresponds to a supporting document: invoice, bank statement, pay slip, lease contract. Learn to associate each account number with the document that justifies it.

Work on closing cases

The end of the financial year is the moment when all the accounting logic is revealed: depreciation, provisions, regularizations, lettering. Practicing closing cases completes the understanding of the entire accounting cycle.

Mastery of accounting accounts opens several professional doors:

• Accounting assistant: entry, lettering, bank reconciliations. Beginner salary: €22,000 to €26,000 gross/an.
• General accountant: complete record keeping, tax declarations, preparation of balance sheets. Salary: €28,000 to €38,000 gross/an.
• Head of accounting mission: supervision of a team, customer relations, review of complex files. Consult our dedicated article: Head of accounting mission.
• Chartered accountant: after the DCG, the DSCG then the DEC. The accountant's missions go well beyond accounting: advice, audit, strategic support.

Demand remains strong in 2026. Firms are struggling to recruit operational profiles, which makes practical training particularly valued on the market.

Even after theoretical training, certain errors systematically recur:

• Confuse charge and immobilization: a computer costing €800 can be charged (6063) or immobilized (2183) depending on company policy. The immobilization threshold is not set by law but by professional use (often €500 excluding tax).
• Forget VAT in the entries: each taxable transaction involves a VAT account (4456 or 4457). The omission distorts the VAT declaration and the result.
• Improperly letter third-party accounts: without lettering, the 411 Customers or 401 Suppliers account becomes illegible and reminders are impossible.
• Neglecting fundamental accounting principles: continuity of operation, independence of financial years, prudence, faithful image. For a complete reminder, see Accounting principle.

Reading the chart of accounts is not enough. True understanding comes from confronting real situations: a leasing contract, a foreign currency transaction, an investment subsidy, a transfer of a fixed asset. This is why we offer tailor-made support for entrepreneurs and professionals who want to consolidate their foundations. We work on your own accounts, with your own operations, so that each notion becomes concrete.

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