1 Laboratoire de Psychologie et Neurocognition, Department of Psychology, Université Savoie Mont Blanc, Chambéry, France.
2 Université Grenoble Alpes, Université Savoie Mont Blanc, CNRS, LPNC, 38000 Grenoble, France.
3 Department of Education, Concordia University, Montreal, Quebec, Canada.
4 Department of Cognitive Science, Carleton University, Ottawa, Ontario, Canada.
5 Department of Education, Université du Québec en Outaouais, Gatineau, Quebec, Canada.
6 Department of Psychology, Carleton University, Ottawa, Ontario, Canada.
7 School of Psychology, University of Ottawa, Ottawa, Ontario, Canada.
8 Faculty of Education, University of Winnipeg, Winnipeg, Manitoba, Canada.
9 School of Psychology, Queen's University Belfast, Belfast, UK.

Transcoding is the process of translating between spoken and written numbers, and it is correlated with other mathematical skills. In the present study, we investigated the link between French number writing of 49 students in the third grade (aged 7-9 years) and their language skills. Transcoding in French is of particular interest because the spoken number language system does not completely correspond to that of the written digits (e.g., quatre-vingt-dix [four-twenty-ten] and 90). We hypothesised that the complex linguistic structure of spoken numbers in French would be challenging for students who are learning to transcode. First and second French-language learners' accuracy and errors were recorded during a writing task of 3- to 7-digit numbers. Children also completed linguistic tests (e.g., receptive vocabulary, receptive syntax). Results showed that first- and second-language learners did not differ in their transcoding accuracy. Number size, decade complexity of stimulus number words in French (i.e., numbers containing a complex decade, operationalized as a number between soixante-dix, 70, and quatre-vingt-dix-neuf, 99), and receptive vocabulary predicted children's French transcoding skills. Students were more likely to produce errors (e.g., 68 or 6018 for 78) when they transcoded complex decade numbers compared with simple decade numbers. When an error was made on the complex decade portion of a number, it was likely a lexical error. In conclusion, third graders, both first- and second-language learners, found complex decade numbers challenging and their performance was related to their general vocabulary skills.