{"id":53994,"date":"2026-04-05T04:39:07","date_gmt":"2026-04-05T04:39:07","guid":{"rendered":"https:\/\/objectif-dcg.fr\/all-courses-2\/"},"modified":"2026-04-07T08:53:54","modified_gmt":"2026-04-07T08:53:54","slug":"cours","status":"publish","type":"page","link":"https:\/\/objectif-dcg.fr\/?page_id=53994","title":{"rendered":"Les cours"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"53994\" class=\"elementor elementor-53994\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d446ace e-flex e-con-boxed e-con e-parent\" data-id=\"d446ace\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-71a9d64 e-con-full e-flex e-con e-child\" data-id=\"71a9d64\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e40d5c8 elementor-widget elementor-widget-heading\" data-id=\"e40d5c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Les cours<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df164c9 elementor-widget elementor-widget-text-editor\" data-id=\"df164c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Acc\u00e9dez \u00e0 l\u2019ensemble des UE du DCG avec des cours complets, des exercices corrig\u00e9s et une m\u00e9thodologie adapt\u00e9e \u00e0 l\u2019examen.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3b8b209 e-flex e-con-boxed e-con e-parent\" data-id=\"3b8b209\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2bee5f5 e-con-full e-flex e-con e-child\" data-id=\"2bee5f5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-386f065 elementor-widget elementor-widget-heading\" data-id=\"386f065\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">R\u00e9f\u00e9rentiel<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-159a9a0 elementor-widget elementor-widget-heading\" data-id=\"159a9a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Programme du DCG\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1db74a6 e-con-full e-flex e-con e-child\" data-id=\"1db74a6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3088a87 elementor-widget elementor-widget-text-editor\" data-id=\"3088a87\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3 data-section-id=\"1yukka\" data-start=\"341\" data-end=\"372\">\u2696\ufe0f AXE 1 \u2013 DROIT DES AFFAIRES<\/h3><hr data-start=\"374\" data-end=\"377\" \/><h4 data-section-id=\"1oc6ow7\" data-start=\"379\" data-end=\"412\">\u2696\ufe0f UE1 \u2013 Fondamentaux du droit<\/h4><ul><li data-start=\"414\" data-end=\"544\">Introduction g\u00e9n\u00e9rale au droit<\/li><li data-start=\"414\" data-end=\"544\">Les personnes et les biens<\/li><li data-start=\"414\" data-end=\"544\">L&rsquo;entreprise et les contrats<\/li><li data-start=\"414\" data-end=\"544\">L&rsquo;entreprise et ses responsabilit\u00e9s<\/li><\/ul><p data-start=\"546\" data-end=\"562\">\ud83d\udc49 Voir le cours<\/p><hr data-start=\"564\" data-end=\"567\" \/><h4 data-section-id=\"14y6k57\" data-start=\"569\" data-end=\"629\">\ud83c\udfe2 UE2 \u2013 Droit des soci\u00e9t\u00e9s et des groupements d&rsquo;affaires<\/h4><ul><li data-start=\"631\" data-end=\"869\">L&rsquo;entreprise en soci\u00e9t\u00e9 et les principaux types de soci\u00e9t\u00e9s<\/li><li data-start=\"631\" data-end=\"869\">L&rsquo;\u00e9conomie sociale et solidaire et le monde des affaires<\/li><li data-start=\"631\" data-end=\"869\">Les autres types de groupements<\/li><li data-start=\"631\" data-end=\"869\">Pr\u00e9vention et traitement des difficult\u00e9s<\/li><li data-start=\"631\" data-end=\"869\">Droit p\u00e9nal des groupements d&rsquo;affaires<\/li><\/ul><p data-start=\"871\" data-end=\"887\">\ud83d\udc49 Voir le cours<\/p><hr data-start=\"889\" data-end=\"892\" \/><h4 data-section-id=\"1b11rm\" data-start=\"894\" data-end=\"918\">\ud83d\udc65 UE3 \u2013 Droit social<\/h4><ul><li data-start=\"920\" data-end=\"1034\">Introduction au droit du travail<\/li><li data-start=\"920\" data-end=\"1034\">Aspects individuels et collectifs du droit du travail<\/li><li data-start=\"920\" data-end=\"1034\">La protection sociale<\/li><\/ul><p data-start=\"1036\" data-end=\"1052\">\ud83d\udc49 Voir le cours<\/p><hr data-start=\"1054\" data-end=\"1057\" \/><h4 data-section-id=\"1vg7b2h\" data-start=\"1059\" data-end=\"1083\">\ud83d\udcb0 UE4 \u2013 Droit fiscal<\/h4><ul><li data-start=\"1085\" data-end=\"1353\">Introduction g\u00e9n\u00e9rale au droit fiscal<\/li><li data-start=\"1085\" data-end=\"1353\">L&rsquo;imp\u00f4t sur le revenu des personnes physiques<\/li><li data-start=\"1085\" data-end=\"1353\">Pr\u00e9l\u00e8vements sociaux<\/li><li data-start=\"1085\" data-end=\"1353\">Imposition du r\u00e9sultat de l&rsquo;entreprise<\/li><li data-start=\"1085\" data-end=\"1353\">Taxe sur la valeur ajout\u00e9e, taxes assises sur les salaires<\/li><li data-start=\"1085\" data-end=\"1353\">Imposition du patrimoine<\/li><li data-start=\"1085\" data-end=\"1353\">Notions de contr\u00f4le fiscal<\/li><\/ul><p data-start=\"1355\" data-end=\"1371\">\ud83d\udc49 Voir le cours<\/p><hr data-start=\"1373\" data-end=\"1376\" \/><h3 data-section-id=\"f4r4hw\" data-start=\"1378\" data-end=\"1422\">\ud83d\udcca AXE 2 \u2013 GESTION COMPTABLE ET FINANCI\u00c8RE<\/h3><hr data-start=\"1424\" data-end=\"1427\" \/><h4 data-section-id=\"10nrhl3\" data-start=\"1429\" data-end=\"1453\">\ud83d\udcd2 UE9 \u2013 Comptabilit\u00e9<\/h4><ul><li>Introduction, m\u00e9thode comptable<\/li><li>Analyse comptable des op\u00e9rations courantes, travaux d&rsquo;inventaire<\/li><li>Comptabilit\u00e9 et environnement num\u00e9rique<\/li><li>Documents de synth\u00e8se<\/li><\/ul><p data-start=\"1623\" data-end=\"1639\">\ud83d\udc49 Voir le cours<\/p><hr data-start=\"1641\" data-end=\"1644\" \/><h4 data-section-id=\"1oulpqs\" data-start=\"1646\" data-end=\"1683\">\ud83d\udcca UE10 \u2013 Comptabilit\u00e9 approfondie<\/h4><ul><li>Profession et normalisation comptable<\/li><li>Actif, Passif, Charges et Produits<\/li><li>Entit\u00e9s sp\u00e9cifiques<\/li><\/ul><p data-start=\"1785\" data-end=\"1801\">\ud83d\udc49 Voir le cours<\/p><hr data-start=\"1803\" data-end=\"1806\" \/><h4 data-section-id=\"1qldnmv\" data-start=\"1808\" data-end=\"1840\">\ud83d\udcc9 UE11 \u2013 Contr\u00f4le de gestion<\/h4><ul><li data-start=\"1842\" data-end=\"2073\">Le positionnement du contr\u00f4le de gestion et l&rsquo;identification du m\u00e9tier<\/li><li data-start=\"1842\" data-end=\"2073\">La d\u00e9termination et l&rsquo;analyse des co\u00fbts comme r\u00e9ponse \u00e0 diff\u00e9rents probl\u00e8mes de gestion<\/li><li data-start=\"1842\" data-end=\"2073\">La gestion budg\u00e9taire<\/li><li data-start=\"1842\" data-end=\"2073\">Les outils d&rsquo;am\u00e9lioration des performances<\/li><\/ul><p data-start=\"2075\" data-end=\"2091\">\ud83d\udc49 Voir le cours<\/p><hr data-start=\"2093\" data-end=\"2096\" \/><h4 data-section-id=\"1odb5tx\" data-start=\"2098\" data-end=\"2130\">\ud83d\udcc8 UE6 \u2013 Finance d&rsquo;entreprise\u00a0<\/h4><ul><li data-start=\"2132\" data-end=\"2243\">Le diagnostic financier des comptes sociaux<\/li><li data-start=\"2132\" data-end=\"2243\">La politique d&rsquo;investissement et de financement<\/li><li data-start=\"2132\" data-end=\"2243\">La tr\u00e9sorerie<\/li><\/ul><p data-start=\"2245\" data-end=\"2261\">\ud83d\udc49 Voir le cours<\/p><hr data-start=\"2263\" data-end=\"2266\" \/><h3 data-section-id=\"1ry4gaw\" data-start=\"2268\" data-end=\"2314\">\ud83c\udf0d AXE 3 \u2013 ANALYSE \u00c9CONOMIQUE ET MANAG\u00c9RIALE<\/h3><hr data-start=\"2316\" data-end=\"2319\" \/><h4 data-section-id=\"7nxntj\" data-start=\"2321\" data-end=\"2355\">\ud83c\udf0d UE5 \u2013 \u00c9conomie contemporaine<\/h4><ul><li data-start=\"2357\" data-end=\"2619\">Fondements et finalit\u00e9s de l&rsquo;activit\u00e9 \u00e9conomique<\/li><li data-start=\"2357\" data-end=\"2619\">Le fonctionnement de l&rsquo;\u00e9conomie de march\u00e9<\/li><li data-start=\"2357\" data-end=\"2619\">Les contributions des acteurs financiers \u00e0 l&rsquo;activit\u00e9 \u00e9conomique<\/li><li data-start=\"2357\" data-end=\"2619\">La r\u00e9gulation publique dans une \u00e9conomie de march\u00e9<\/li><li data-start=\"2357\" data-end=\"2619\">La croissance \u00e9conomique : origines et enjeux<\/li><\/ul><p data-start=\"2621\" data-end=\"2637\">\ud83d\udc49 Voir le cours<\/p><hr data-start=\"2639\" data-end=\"2642\" \/><h4 data-section-id=\"18nrjbw\" data-start=\"2644\" data-end=\"2666\">\ud83e\udde0 UE7 \u2013 Management<\/h4><ul><li data-start=\"2668\" data-end=\"2773\">Les enjeux du management des organisations<\/li><li data-start=\"2668\" data-end=\"2773\">Le management strat\u00e9gique, organisationnel et op\u00e9rationnel<\/li><\/ul><p data-start=\"2775\" data-end=\"2791\">\ud83d\udc49 Voir le cours<\/p><hr data-start=\"2793\" data-end=\"2796\" \/><h3 data-section-id=\"6pnstt\" data-start=\"2798\" data-end=\"2851\">\ud83d\udcbb AXE 4 \u2013 COMMUNICATION ET ENVIRONNEMENT NUM\u00c9RIQUE<\/h3><hr data-start=\"2853\" data-end=\"2856\" \/><h4 data-section-id=\"o1db7u\" data-start=\"2858\" data-end=\"2906\">\ud83d\udcbb UE8 \u2013 Syst\u00e8mes d&rsquo;information de gestion<\/h4><ul><li data-start=\"2908\" data-end=\"3130\">Le syst\u00e8me d&rsquo;information : description et analyse<\/li><li data-start=\"2908\" data-end=\"3130\">La structuration et le traitement de l&rsquo;information dans les organisations<\/li><li data-start=\"2908\" data-end=\"3130\">La s\u00e9curit\u00e9 et la fiabilit\u00e9 des syst\u00e8mes d&rsquo;information \u00e0 l&rsquo;\u00e8re de la communication num\u00e9rique<\/li><\/ul><p data-start=\"3132\" data-end=\"3148\">\ud83d\udc49 Voir le cours<\/p><hr data-start=\"3150\" data-end=\"3153\" \/><h4 data-section-id=\"47auy1\" data-start=\"3155\" data-end=\"3188\">\ud83c\udf10 UE12 \u2013 Anglais des affaires<\/h4><ul><li data-start=\"3190\" data-end=\"3227\">L&rsquo;entreprise<\/li><li data-start=\"3190\" data-end=\"3227\">Questions d&rsquo;\u00e9conomie<\/li><\/ul><p data-start=\"3229\" data-end=\"3245\">\ud83d\udc49 Voir le cours<\/p><hr data-start=\"3247\" data-end=\"3250\" \/><h3>\ud83d\udcac UE13 \u2013 Communication professionnelle<\/h3><ul><li data-start=\"3296\" data-end=\"3368\">L&rsquo;information<\/li><li data-start=\"3296\" data-end=\"3368\">La communication et le travail collaboratif<\/li><li data-start=\"3296\" data-end=\"3368\">Le stage<\/li><\/ul><p data-start=\"3370\" data-end=\"3386\">\ud83d\udc49 Voir le cours<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-79cbac2 e-flex e-con-boxed e-con e-parent\" data-id=\"79cbac2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-fdccb41 e-con-full e-flex e-con e-child\" data-id=\"fdccb41\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5598c3a elementor-widget elementor-widget-shortcode\" data-id=\"5598c3a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">[ld_course_list col=3 categoryselector=\"true\" progress_bar=\"true\" order=\"asc\"]<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Les cours Acc\u00e9dez \u00e0 l\u2019ensemble des UE du DCG avec des cours complets, des exercices corrig\u00e9s et une m\u00e9thodologie adapt\u00e9e \u00e0 l\u2019examen. R\u00e9f\u00e9rentiel Programme du DCG \u2696\ufe0f AXE 1 \u2013 DROIT DES AFFAIRES \u2696\ufe0f UE1 \u2013 Fondamentaux du droit Introduction g\u00e9n\u00e9rale au droit Les personnes et les biens L&rsquo;entreprise et les contrats L&rsquo;entreprise et ses [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"disabled","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"enabled","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-53994","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/objectif-dcg.fr\/index.php?rest_route=\/wp\/v2\/pages\/53994","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/objectif-dcg.fr\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/objectif-dcg.fr\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/objectif-dcg.fr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/objectif-dcg.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=53994"}],"version-history":[{"count":7,"href":"https:\/\/objectif-dcg.fr\/index.php?rest_route=\/wp\/v2\/pages\/53994\/revisions"}],"predecessor-version":[{"id":54076,"href":"https:\/\/objectif-dcg.fr\/index.php?rest_route=\/wp\/v2\/pages\/53994\/revisions\/54076"}],"wp:attachment":[{"href":"https:\/\/objectif-dcg.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=53994"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}