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Comptabilité Financière

ESGEN

About This Course

  • Financial Accounting is a fundamental course designed to introduce students to the principles and practices of recording, classifying, and reporting financial information. The course provides a comprehensive understanding of how business transactions are measured and communicated through standardized financial statements. 
  • Students learn the logic of the double-entry system, the preparation of journals and ledgers, and the construction of key financial reports such as the balance sheet and income statement. Emphasis is placed on accuracy, consistency, and compliance with accounting standards such as IFRS. 
  • Through a combination of theoretical explanations and practical exercises, the course develops students’ ability to analyze financial data and interpret the financial position of an organization.
  • By the end of the course, students are equipped with essential accounting skills that support decision-making processes in business environments and form a solid foundation for advanced studies in accounting and finance.

Requirements

Knowledge:

  • Understand fundamental accounting principles
  • Identify elements of financial statements

Skills:

  • Record accounting transactions
  • Prepare financial statements
  • Analyze basic financial information

Attitudes:

  • Accuracy and attention to detail
  • Analytical thinking
  • Compliance with accounting standards

Course Staff

Biography of instructor: Dr. BENLARBI Abbas

Ph.D. in Finance and Accounting

Higher School of Management and Digital Economy

Algeria-Tipaza

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