I. Companies and civil and commercial law

Applicants must:
✓ Identify and differentiate between natural and legal persons.
✓ Define the ability to be a trader.
✓ Know the obligations relating to setting up a business and those relating to
commercial activity.
✓ Know the characteristics of the following forms of company: worker
self-employed, EI, EIRL, EURL, SARL and SAS, including those with a single shareholder, and to choose
one based on its advantages and disadvantages.
✓ Identify the social security cover corresponding to the different statuses of the manager and its
liability, particularly in respect of its assets.
✓ Identify the mandatory elements of an invoice and know the obligations in terms of
payment terms.
✓ Differentiate between bills of exchange and how they work.
✓ Identify the different types of guarantees and their operating principle.
✓ Distinguish between dispossessory and non-possessory pledges.
✓ Identify the means available to the carrier to collect its debts.
✓ Know about the existence and operation of companies specialising in the
debt recovery.
✓ Distinguish between the various difficulties that the company may encounter.
✓ Identify existing safeguard procedures and how they can be activated.
✓ Define implementation procedures according to the size of the company.
✓ Distinguish between liquidation and receivership.
✓ Identify the various courts, their areas of intervention and jurisdiction.
territorial.
✓ Identify the activities linked to the life of the company likely to involve the
civil and/or criminal liability of the company director.
✓ Identify the organisations that can help or provide advice; name the roles and
missions of these various bodies.

II. The company and its commercial activity

✓ The candidate must:
✓ Know how to draw up a market study.
✓ Know how to define a pricing, product and distribution policy.
✓ Master the tools of commercial prospecting (visiting customers, communication, etc.).
advertising).

III. The Company and the regulatory framework for the transport business

The candidate must: ✓ Know the laws and regulations applying to the transport of
goods: transport for hire or reward, own-account transport, subcontracting, rental contracts, removal contracts.
✓ Identify the various administrative, advisory and professional bodies
involved in freight transport and their role.
✓ Identify the four conditions of access to the profession and meet them.
✓ Identify the conditions for loss of good repute.
✓ Calculate the company's financial capacity and define the approach to be taken to
DREALs to justify it.
✓ Identify the operating title corresponding to the transport activity with
vehicles not exceeding 3.5 tonnes.
✓ Define the main types of contract in use, identify the documents that
and the rights and obligations of the parties.
✓ Define the limitations of liability applying to the carrier as well as the
conditions of exemption from liability (late delivery, material damage).
✓ Identify the documents relating to the performance of the transport service, the
the driver, the vehicle and the goods, which must be presented in the event of an accident.
control.
✓ Identify agents likely to carry out checks at companies and/or on
and their respective prerogatives.
✓ Identify the administrative and/or criminal penalties incurred in the event of a breach of the
regulations.
✓ Know the company's insurance obligations and identify the
compulsory insurance (vehicles weighing less than 3.5 tonnes or with fewer than four wheels,
vehicles being the property of the company or the courier).

IV. The Company and its financial activity

Applicants must:
✓ Identify the expenses used to calculate the cost price and classify them as expenses
variable costs, fixed costs and overheads.
✓ Calculate a cost price using binomial and trinomial formulae and compare the
results.
✓ Define the concept of margin and use it to calculate a selling price.
✓ Determine and calculate: the financing requirement, distinguishing the need for
and working capital requirements.
✓ Means of financing, distinguishing between the company's contribution and borrowing
required
✓ The repayment plan by drawing up tables of self-financing and
repayment of the loan.
✓ Identify the cash flow elements to be taken into account when drawing up a budget
forecast.
✓ Identify the different depreciation methods (straight-line, declining balance), the methods of
and choose the method best suited to the company.
✓ Know the mechanism of provisions.
✓ Identify the concepts of expenses and income in the income statement. ✓ Identify the different categories of expenses and income and classify the various
income and expense items in their respective categories.
✓ Identify the concepts of expenses and income in the income statement.
✓ Identify the different categories of expenses and income and classify the various
income and expense items in their respective categories.
✓ Identify the concepts of assets and liabilities in the balance sheet and the elements that make them up.
✓ Differentiate between corporation tax and income tax and their methods of calculation
respectively.
✓ Know the various taxes linked to the company's potential and the formalities.
declarations.
✓ Be familiar with the VAT mechanism applicable to freight transport and its
declaration method.
✓ From the balance sheet, calculate and interpret: the NGBF, WCR, cash position.
✓ From the income statement, calculate the intermediate management balances: value
added, gross operating surplus, operating profit, profit before tax and exceptional items.
tax, cash flow.

V. The company and its employees

Applicants must:
✓ Identify the sources of social regulations applicable to the profession.
✓ Identify the hierarchy of different texts: labour code, legislative texts, etc.
collective agreements, branch and company agreements, regulations, etc.
inside.
✓ List the characteristics specific to internal regulations.
✓ List the mandatory registers and displays and know the risks incurred in the event of
non-compliance.
✓ Define the risks and penalties associated with undeclared work.
✓ List the rules relating to hiring.
✓ Identify the different forms of employment contract that apply to the transport of
goods.
✓ Identify the reciprocal rights and obligations of the parties involved in all contracts
(trial period, etc....).
✓ Define the various forms of suspension and termination of the employment contract and
be familiar with the rights and obligations of the parties involved in the various forms of suspension.
✓ Cite the rights and obligations of the parties for the different forms of termination.
(resignation, contractual termination, redundancy).
✓ Be familiar with the remit of the industrial tribunal and how it operates.
industrial tribunal proceedings.
✓ Know the legal and maximum working hours in freight transport :
daily - weekly work, daily - weekly rest.
✓ Know the possibilities for reducing rests.
✓ Be familiar with the procedures for counting overtime, the rules of
and mandatory time off in lieu.
✓ Be familiar with the specific features of part-time contracts, master the
operation
✓ Vacations and the terms and conditions for counting overtime.