Cherifi Sara_Financial Accounting 01
UNIV_ALGER3Module Overview:
The Financial Accounting module introduces students to the fundamental concepts and principles of accounting. It provides a comprehensive understanding of the accounting cycle and develops the skills required to record, classify, and summarize business financial transactions. Students will also learn how to prepare and interpret basic financial statements. This module serves as the foundation for advanced studies in financial accounting and related accounting disciplines.
Prior Knowlege :
Although this course does not require any specific prior knowledge, it is preferable for students to have some basic background in order to make good use of its content. The prerequisites of this course are:
- Basic principles of mathematics (simple calculations);
- General economic concepts (enterprise, resources, costs);
- Introduction to accounting (definition and objectives);
- Basic understanding of daily financial operations (sales, purchases…);
- Chart of accounts (SCF – Algerian Financial Accounting System.

Teaching STAFF:
Dr.Cherifi Sara
Biography of Staff Member:
Assistant Professor
University of algiers 3.
Field specialization : Economic Analysis and Prospective
Department of Accounting