Accounting

Core Courses

Semester 5

Fundamental teaching unit

Advanced Financial Accounting 1

Corporate Taxation 1

Accounting Theory

Corporate Accounting

Methodological teaching unit

Financial Management

Survey Techniques

Discovery teaching unit

Companies Law

Transversal teaching unit

Specialized Foreign Language 1

Semester 6

Fundamental teaching unit

Advanced Financial Accounting 2

Corporate Taxation 2

Accounting Audit

Management Control

Methodological teaching unit

Public Sector Accounting

Bachelor's Graduation Project

Discovery teaching unit

Data Analysis

Transversal teaching unit

Specialized Foreign Language 2

Advanced Topics

Semester 5

Fundamental teaching unit

Advanced Financial Accounting 1

- Payroll Accounting (Wages and Compensation)

- Fixed Assets Accounting (Tangible and Intangible): Accounting records (acquisition, improvements, disposals) ; Tax implications (depreciation, capital gains/losses)

- Government Grants Accounting

- Taxes and Duties Accounting (including deferred taxes)

- Foreign Currency Transactions Accounting

- Finance Leases Accounting

- Long-Term Contracts Accounting

Corporate Taxation 1

- Introduction to Taxation

- Legal Framework of the Algerian Tax System

- Global Income Tax: Professional Profits Category

- Global Income Tax: Agricultural Income Category

- Global Income Tax: Rental Income Category

- Global Income Tax: Movable Capital Income Category

- Global Income Tax: Capital Gains Category

- Global Income Tax: Salaries and Wages Category

Accounting Theory

- Origins and Evolution of Accounting Thought and Practice

- Fundamental Elements of Accounting Theory

- Foundations of Accounting Theory (Objectives, Postulates, Principles, Concepts)

- Accounting Theory and Professional Applications (Normative Theory vs. Positive Theory)

- Measurement in Accounting Theory

- Disclosure in Accounting Theory

- Relationship Between IFRS Standards and Accounting Theory

- Role of Financial Accounting Systems in Accounting Theory

- Contemporary Issues in Accounting Theory

- Future of Accounting Theory in the Digital Economy and AI Era

Corporate Accounting

- Introduction to Corporate Accounting: General partnerships, limited liability companies (LLCs), joint-stock companies

- Company Formation: Legal and tax aspects of incorporation, accounting treatment of formation

- Transactions with Partners: Special cases of capital contributions, withdrawals and loans

- Profit Distribution

- Capital Structure Changes: Capital increase, capital reduction

- Accounting Treatment of Bond Issuance

Methodological teaching unit

Financial Management

- Conceptual Introduction to Financial Management: Financial analysis and diagnosis

- Balance Sheet Analysis: Vertical analysis, functional analysis, dynamic analysis

- Income Statement Study: Structure analysis, analysis using Intermediate Management Balances, scissor effect analysis

- Operational Risk Analysis: Operating leverage, break-even point calculation

- Cash Flow Statement Analysis: Flow dynamics, presentation methods, interpretation techniques

- Working Capital Requirement (WCR) Analysis: Standard WCR calculation

- Profitability and Financial Leverage Analysis: Return ratios

- Investment Appraisal Criteria: Net Present Value (NPV), internal Rate of Return (IRR), payback period

Survey Techniques

- Fundamental Concepts of Survey Techniques

- Survey Questionnaire Design

- Measurement Scale Types in Questionnaires: Nominal, Ordinal, Interval, Ratio

- Sampling and Estimation Problems: Bias, Error margins, Confidence intervals

- Random Sampling Methods: Simple random sampling, Stratified sampling, Cluster sampling

- Non-Random Sampling Techniques: Convenience sampling, Quota sampling, Snowball sampling

- Statistical Data Analysis: Descriptive statistics, Inferential statistics

- Statistical Report Writing

Discovery teaching unit

Companies Law

- The Concept of a Company and its Distinction from Similar Entities

- Creation of Commercial Companies and their Economic and Social Importance

- Incorporation of Commercial Companies under Algerian Legislation

- Categories of Commercial Companies

- Startups as Simplified Joint-Stock Companies

- The Role of Commercial Courts in Resolving Corporate Disputes (conciliation, mediation, and arbitration)

Transversal teaching unit

Specialized Foreign Language 1

- Journal Entries

- Accounting principles

- Cost / managerial Accounting

- Inventory Accounting

- Depreciation Methods

- The Balance sheet

- Overdrafts

Semester 6

Fundamental teaching unit

Advanced Financial Accounting 2

- Introduction to Year-End Closing Procedures

- Fixed Assets Adjustments: Cost Method-Depreciation methods

- Fixed Assets Adjustments: Cost Method-Impairment losses

- Fixed Assets Adjustments: Fair Value Method-Revaluation

- Inventory Adjustments: Perpetual vs. periodic inventory systems, inventory impairment, inventory shortages, other inventory adjustments

- Accounts Receivable Adjustments: Doubtful accounts, impairment losses, bad debts

- Expense and Revenue Adjustments

- Bank Reconciliation

- Accounting for Provisions

- Accounting Estimates, Policies, and Error Corrections

- Preparation of Financial Statements: Balance sheet, income statement, cash flow statement

Corporate Taxation 2

- Corporate Income Tax (CIT)

- Professional Activity Tax (PAT)

- Single Lump-Sum Tax (for small businesses)

- Value Added Tax (VAT)

- Property Tax

- Tax Depreciation Systems

- Capital Gains Tax Regime

- Tax Filing Requirements for Business Entities

Accounting Audit

- Introduction to Auditing

- Internal Control System

- Auditor's Ethical Obligations & Professional Conduct Rules

- Audit Evidence

- Audit Risks & Materiality

- Auditor's Responsibility in Detecting Errors & Fraud

- External Auditor's Report

- Audit Methodology: Key Stages of Organizational Auditing

Management Control

- Introduction to Management Control

- Break-even Analysis and Decision-making

- Budgets as Management Control Tools: Introduction to Forecasting Budgets

- Budgets as Management Control Tools: Sales Budget

- Budgets as Management Control Tools: Sales & Distribution Expenses Budget

- Budgets as Management Control Tools: Production Budget

- Budgets as Management Control Tools: Procurement Budget

- Budgets as Management Control Tools: Capital Expenditure Budget

- Budgets as Management Control Tools: Cash Flow Budget

Methodological teaching unit

Public Sector Accounting

- Theoretical Framework of Government Accounting

- Public Accounting Officers

- Preparation and Execution of Public Budgets

- Budget Execution Monitoring

- Public Treasury Operations

- Government Procurement Processes

- Public Sector Accounting in International Context (IPSAS Standards)

- Algerian Public Budget System Modernization Project

Bachelor’s Graduation Project

- Feasibility Study: Student-prepared project under professor supervision, developing a business plan to materialize the project idea. This falls under entrepreneurship center or business incubator guidance and follows evaluation by experts per Ministerial Decision 1275.

- Open Workshops: Organization and participation in university-wide workshops inviting sector representatives (banking, accounting, commerce directorate, industry directorate, insurance, telecoms, production/industrial enterprises) to mentor 3rd-year students.

- Specialization Seminars: Training workshops covering: Statistical database creation, Stock market indicator tracking/analysis, Specialized foreign article translation, Other technical topics

- Field Internship: Practical training with institutional supervision, culminating in a professional report co-guided by academic and industry mentors.

- Case Study Analysis: Examination of economic phenomena using statistical software (SPSS, R, Stata).

- Educational Tools Development: Design of applied programs to support coursework learning.

- Simulation Projects

- Field Research: Empirical studies addressing current challenges

Discovery teaching unit

Data Analysis

- Matrix Algebra Operations

- Linear Applications & Eigenvalues

- Principal Component Analysis (PCA)

- Correspondence Analysis (CA)

- Multiple Correspondence Analysis (MCA)

- Hierarchical Agglomerative Clustering (HAC)

- Discriminant Factor Analysis (DFA)

Transversal teaching unit

Specialized Foreign Language 2

- The profit and loss statement / The Income statement

- Statement of Cash flows

- Financial ratios

- Tax system/Tax accounting

- Auditing

- Internal control

- Business letters