Bac+2 Mention Complémentaire Comptabilité.

Accounting — complementary qualification (Mention Complémentaire)

The Mention Complémentaire Comptabilité is a Bac+2-level qualification preparing students for careers in the Management & Administration sector. The programme is delivered at Enerlab Academy in Asnières-sur-Seine, 15 minutes from central Paris.

LevelBac+2

Duration1 year

FormatWork-study · Initial

Volume800 h

RecognitionState diploma

Programme overview

Over one year, through work-study (apprenticeship or professionalisation contract) or initial training, the curriculum combines theoretical instruction, hands-on workshop sessions, and company placements. Work-study programmes are fully funded by the employer (OPCO), with a regulated minimum monthly salary.

Upon completion, graduates enter the job market rapidly thanks to Enerlab Academy's network of over 500 partner companies in the Île-de-France region, or continue into further education.

Programme objectives

Goals of the programme:

Master advanced accounting techniques
Manage corporate taxation
Prepare tax and social security declarations
Analyse financial statements
Use professional accounting software

Admission & prerequisites

Required prerequisites and selection procedure:

BTS Comptabilité et Gestion (CG)
BTS Gestion de la PME (GPME)
Bac+2 in management or accounting
Application by file and motivational interview
Strong mathematics background

Detailed programme

Detailed teaching content:

Module	Year 1	Year 2	Coef.
Comptabilité approfondie	Comptabilité générale avancée Comptabilité analytique Comptabilité des sociétés	Établissement des comptes annuels Analyse des écarts Consolidation des comptes	—
Fiscalité des entreprises	Impôt sur les sociétés TVA et déclarations Fiscalité des particuliers	Établissement des déclarations Optimisation fiscale Contentieux fiscal	—
Gestion de la paie	Droit du travail Conventions collectives Cotisations sociales	Établissement des bulletins Déclarations sociales Gestion des congés	—
Analyse financière	États financiers Ratios et indicateurs Diagnostic financier	Analyse de bilan Tableaux de bord Prévisions financières	—

Skills acquired

Operational skills developed:

Career outcomes

Direct access to qualified positions on the market.

Senior accounting assistant Full-charge accountant in an SME Payroll manager Junior tax assistant Junior management controller

Salaries & sectors

Average gross annual salary

Junior (0–2 years)

24 000 – 28 000 € / year

Experienced (3–5 years)

28 000 – 33 000 € / year

Senior (5+ years)

38 000 – 48 000 € / year

Sources: APEC, France Travail, INSEE 2024 — gross annual salaries in Île-de-France.

Hiring sectors

SMEs / mid-cap (general admin, HR, accounting)

Accounting firms

Administrative & Financial Directorate (CFO)

Outsourced payroll & HR services

Executive assistance (large corporations)

Public administration (city halls, ministries)

Law firms (paralegal & assistance)

Non-profits & public sector (budget management)

Sessions 2026-2027

Fall intake

September 2026 start

Applications until 30 Sept 2026 · late entry until 30 Nov 2026

Winter intake

18 January 2027 start

Enrolments until 31 Jan 2027 (or until seats fill) · late entry until 28 Feb 2027

Bac+2 Mention Complémentaire Comptabilité.