Explore the programs and courses offered by Financial and Accounting Sciences
Browse Programs Admission InformationThe training in the field of Financial and Accounting Sciences aims to prepare specialists in the areas of accounting, taxation, and finance, in light of the transformations taking place in accounting in Algeria and the need to adapt to international accounting standards and transition to the financial accounting system. This training enables students to acquire a wide range of knowledge related to modern accounting techniques and international accounting standards on one hand, and various taxation techniques on the other, as well as their practical application. It also aims to link the accounting and tax systems to the reality of the modern global economy, in addition to understanding different financial analysis techniques and the evaluation of investment projects, among others.
The second year in the Financial and Accounting Sciences specialization consists of two semesters. Each semester includes several teaching units (UEs), and each unit comprises different modules. All students enrolled in the second year are required to complete all the listed modules.
Third Semester
1. Core Teaching Unit:
- Management Accounting
- Macroeconomics I
- Public Finance
- Monetary Economics
2. Methodological Teaching Unit:
- Statistics III
- Financial Mathematics
- Introduction to Business Management
3. Exploratory Teaching Unit:
- Methodology
4. Cross-Disciplinary Teaching Unit:
- Computer Science II
Fourth Semester:
1. Core Teaching Unit:
- Corporate Finance
- Macroeconomics II
- Business Management
- International Accounting Standards
2. Methodological Teaching Unit:
- Statistics IV
- Fundamentals of Operations Research
3. Exploratory Teaching Unit:
- Entreprenariat
- Business Ethics
4. Cross-Disciplinary Teaching Unit:
- Foreign Language III
In the second year of the Financial and Accounting Sciences program, students begin to delve into more specialized subjects compared to the first year, transitioning from the common core to the specialization stage.
The main topics covered include:
- Advanced General Accounting, such as trial balances, adjustments, and the preparation of financial statements.
- Public Finance, including the state budget, public revenues and expenditures, and taxation.
- International Finance, covering the balance of payments, exchange rates, and international financial markets.
- Tax Law, including income tax, corporate tax, and value-added tax (VAT).
- Business Management, focusing on the different functions within an organization and the roles carried out by managers.
- Various statistical and quantitative methods used in administrative decision-making.
The transition from the first to the second year of the Bachelor's degree (Licence) is granted to any student who has obtained an annual average equal to or higher than 10/20, which corresponds to the successful validation of the first two semesters of the study program—whether through compensation between semesters or without compensation.
Students may also progress to the second year if they have earned at least thirty (30) academic credits, including a minimum of one-third of the credits in a single semester.
Placement into the *Financial and Accounting Sciences* specialization is determined based on the student’s ranking average and subject to the availability of academic seats.