I. Program Description:
The bachelor program in “Accounting and Audit”, aims to achieve the following objectives:
- The training of license in accounting and audit contributes to training effective executives in the development of the Algerian State, and this training is based on the scientific method and allows these executives to direct and manage the institutions in which they work. , to choose financing alternatives or to solve problems related to the accounting or auditing profession of the Algerian establishment, provide quantitative and qualitative frameworks that help the Algerian institution to adapt to the economic environment imposed by the geopolitical blocs;
- Given the vital role of corporations in the economy, especially since it is considered the beating heart and a good engine of market economies, providing high-level academic training will facilitate graduates of this specialty to push the role of these companies in the economy and to solve their internal and external problems;
- Put the student of this specialty in direct contact with the latest auditing and accounting techniques of the establishment.
Graduates of the Finance and Accounting Department of Oum El-Bouaghi University, specializing in accounting and Audit, are employed in many private or public, economic or non-economic establishments, or teach in schools affiliated to the Ministry of Education National, especially in primary schools, or intermediate education, it is well known that Algeria is experiencing an accelerated dynamic of economic development.
And at the level of all sectors, which means that all institutions, particularly economic ones, have a growing need for employees with a high degree of efficiency. The Algerian administrations also represent a field of attraction for graduates of this specialization, and therefore graduates will be in great demand from all sectors, and the Province of Oum El-Bouaghi has a large number of economic establishments and services, which allow students to carry out applied internships in them, in order to apply the knowledge acquired in the theoretical study at the level of their specialization. The graduate can also find a job opportunity due to the growing need for institutions, whether economic or of an administrative nature, or by accompanying the State in the creation of its own institution, given the great interest that the he Algerian State grants to emerging companies, and thus the student goes from a job seeker to a job provider.
II. Entry Requirements:
The minimum baccalaureate rates accepted at Algerian universities are used to establish the rate at which a student must have earned their degree in order to enter the program. Note that students are selected with a baccalaureate in economics and management as a priority, followed by the rest of the disciplines, noting that the literary baccalaureate in its various specializations is not accepted in this program
III. Program units and modules
Semester 1 | |
Fundamental Education unit | Financial Accounting 1 Microeconomics 1 Introduction to economics |
Methodological Education Unit | Statistics 1 Mathematics 1 |
Exploratory Education Unit | An introduction to the sociology of organizationsIntroduction to the law |
Horizontal Education unit | English 1 |
Semester 2 | |
Fundamental Education unit | Financial accounting 2 Microeconomics 2 Enterprise economyHistory of economic thought |
Methodological Education Unit | Statistics 2 Mathematics 2 |
Exploratory Education Unit | Computer science 2 Commercial law |
Horizontal Education unit | English 2 |
Semester 3 | |
Fundamental Education unit | Cost AccountingBusiness ManagementMacroeconomics 1 |
Methodological Education Unit | Statistics 3 Business FinanceResearch Methodology 2 |
Exploratory Education Unit | computer science 2 |
Horizontal Education unit | Monetary Economy And Capital Markets English 3 |
Semester 4 | |
Fundamental Education unit | Enterprise EconomyMacroeconomics 2 Financial MathematicsInternational Accounting Standards |
Methodological Education Unit | Public Finance |
Exploratory Education Unit | computer science 2 |
Horizontal Education unit | Corruption And Work Ethics |
Semester 5 | |
Fundamental Education unit | In-Depth Financial Accounting 1 International Standard on Auditing Company accounting |
Methodological Education Unit | Local Standard on Auditing Internal control system |
Exploratory Education Unit | Bankruptcy and judicial settlement |
Horizontal Education unit | English 4 |
Semester 6 | |
Fundamental Education unit | In-Depth Financial Accounting 2 Financial managementFinancial Audit |
Methodological Education Unit | Trainingship report Public accounting Estimated budget |
Exploratory Education Unit | Business Law |
Horizontal Education unit | English 5 |