Semester 1
Fundamental Learning Unit
Financial Accounting 1
Microeconomics 1
Introduction to Economics
Methodological Learning Unit
Statistics 1
Mathematics 1
Exploratory Learning Unit
Introduction to Organizational Sociology
Introduction to Law
Transversal Learning Unit
Foreign Language 1
Semester 2
Fundamental Learning Unit
Financial Accounting 2
Microeconomics 2
Business Economics
History of Economic Thought
Methodological Learning Unit
Statistics 2
Mathematics 2
Exploratory Learning Unit
Computer Science 1
Commercial Law
Transversal Learning Unit
Foreign Language 2
Semester 3
Fundamental Learning Unit
Managerial Accounting
Macroeconomics 1
Public Finance
Monetary Economics
Methodological Learning Unit
Statistics 3
Financial Mathematics
Introduction to Business Administration
Exploratory Learning Unit
Research Methodology
Transversal Learning Unit
Computer Science 2
Semester 4
Fundamental Learning Unit
Corporate Finance
Macroeconomics 2
Business Management
International Accounting Standards
Methodological Learning Unit
Statistics 4
Operations Research Fundamentals
Exploratory Learning Unit
Entrepreneurship
Business Ethics
Transversal Learning Unit
Foreign Language 3
Semester 5
Fundamental Learning Unit
Financial Management 1
Advanced Financial Accounting 1
Financial Markets
Corporate Taxation
Methodological Learning Unit
Management Control
Banking Techniques
Exploratory Learning Unit
Business Law
Transversal Learning Unit
Specialized Foreign Language 1
Semester 6
Fundamental Learning Unit
Financial Management 2
Advanced Financial Accounting 2
Financial Theory
International Trade & Finance
Methodological Learning Unit
Project Evaluation
Bachelor's Graduation Project
Exploratory Learning Unit
Data Analysis
Transversal Learning Unit
Specialized Foreign Language 2
Semester 5
Fundamental Learning Unit
Financial Management 1
Advanced Financial Accounting 1
Financial Markets
Corporate Taxation
Methodological Learning Unit
Management Control
Banking Techniques
Exploratory Learning Unit
Business Law
Transversal Learning Unit
Specialized Foreign Language 1
Semester 6
Fundamental Learning Unit
Financial Management 2
Advanced Financial Accounting 2
Financial Theory
International Trade & Finance
Methodological Learning Unit
Project Evaluation
Bachelor's Graduation Project
Exploratory Learning Unit
Data Analysis
Transversal Learning Unit
Specialized Foreign Language 2
Semester 5
Fundamental Learning Unit
Financial Management 1
- Fundamentals of Financial Management (Review)
- Balance Sheet Analysis
- Profit & Loss Review
- Margin Analysis
- Cash Flow Basics
- Equity Changes
Advanced Financial Accounting 1
- Tangible, intangible, and financial fixed assets accounting
- Finance lease contracts accounting
- Long-term contracts accounting (construction contracts)
- Inventory accounting (allowances and revolving provisions)
- Customer deferred transactions accounting: commercial papers
- Foreign currency transactions accounting
- Payroll and salaries accounting
- Taxes and duties accounting (including deferred taxes)
Financial Markets
- Introduction to the financial system
- Basics of financial markets
- Financial market regulation
- Financial instruments and derivative contracts
- Securities market pricing
- Stock market indices
- Stock exchange listing procedures
- Market efficiency: Introduction to the Efficient Market Hypothesis (EMH)
- Introduction to technical and fundamental market analysis
Corporate Taxation
- Introduction to taxation
- Legal framework of the Algerian tax system
- Global Income Tax (GIT)
- Corporate Profit Tax (CPT)
- Professional Activity Tax (PAT)
- Value Added Tax (VAT)
- Single Lump-Sum Tax (SLT)
- Corporate tax planning
Methodological Learning Unit
Management Control
- Nature of management control
- Management control within cost accounting techniques (direct vs. indirect costs)
- Management control within full costing method
- Management control with rational allocation of fixed costs
- Management control using variable costing analysis
- Management control with standard direct costs and variance analysis
- Management control with standard indirect costs and variance analysis
- Budgetary planning
Banking Techniques
- Overview of banking institutions
- Bank accounts management
- Payment instruments management
- Savings products
- Credit allocation
- Islamic banking techniques: Murabaha, Musharaka, Mudaraba, Istisna'a, Ijara, Tawarruq
Exploratory Learning Unit
Business Law
- Concept of Business Law
- Commercial activities related to currency and financial operations
- Actors in the commercial environment
- Commercial companies
- Startups established as Simplified Joint-Stock Companies (SJSC)
- Regulatory authorities in finance and business
Transversal Learning Unit
Specialized Foreign Language 1
- Company structure
- Financial institutions
- Accounting principles
- Funding
- Financial securities
- Stocks and shares
- Derivatives and futures
Semester 6
Fundamental Learning Unit
Financial Management 2
- Introduction to financial ratio analysis
- Operational risk analysis using leverage and break-even point (linear/non-linear analysis...)
- Profitability analysis (return ratios) and financial leverage
- Operating cycle analysis (working capital requirement estimation)
- Financing the operating cycle / Short-term financing policy analysis
- Corporate capital structure and cost of capital study
Advanced Financial Accounting 2
- Fixed assets adjustments: Depreciation, Revaluation differences, Impairment losses
- Inventory adjustments: Perpetual vs. periodic inventory systems, Inventory impairment, Inventory count variances, other inventory adjustments
- Accounts receivable adjustments: Doubtful accounts provision, Bad debt write-offs
- Provisions adjustments: Liability provisions, Expense/product provisions
- Bank reconciliation approach
- Accounting policies, estimate changes & error corrections
- Post-closing date events
- Preparation of financial statements
Financial Theory
- Introduction to financial investments
- Expected Utility Theory
- Risk-Return Analysis of Individual Investments
- Equity Valuation Using Discounted Cash Flow Models
- Bond Valuation
- Managing Bond Price-Interest Rate Sensitivity
- Introduction to Modern Portfolio Theory
International Trade & Finance
- Introduction to International Trade and Finance
- Theories of International Trade
- Regional Economic Blocs
- Foreign Trade Policies
- Balance of Payments
- Exchange Rate Regimes
- Foreign Exchange Markets
- Foreign Exchange Risk Management
- Foreign Direct Investment (FDI)
- International Trade Financing Mechanisms
Methodological Learning Unit
Project Evaluation
- Fundamental Concepts of Investment Projects
- Investment Project Components & Capital Budgeting
- Investment Project Appraisal Methods
- Time Value of Money
- Time-Adjusted Evaluation Methods
- Aggregate Evaluation Methods
- Risk-Adjusted Evaluation Methods
- Uncertainty-Based Evaluation Methods
- Special Issues in Project Appraisal
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
Exploratory Learning Unit
Data Analysis
- Matrix Algebra Operations
- Linear Transformations & Eigenvalues
- Principal Component Analysis (PCA)
- Correspondence Factor Analysis (CFA)
- Multiple Correspondence Analysis (MCA)
- Cluster Analysis (CA)
- Discriminant Analysis (DA)
Transversal Learning Unit
Specialized Foreign Language 2
- Financial ratios
- Asset management
- Banking services
- leveraged finance
- Business letters
- Management and Economics Baccalaureate
- Mathematics Baccalaureate
- Experimental Sciences Baccalaureate
- Technical Mathematics Baccalaureate
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