{"id":323,"date":"2025-06-24T13:57:27","date_gmt":"2025-06-24T13:57:27","guid":{"rendered":"https:\/\/ubs.ens.tn\/?page_id=323"},"modified":"2026-07-11T07:54:00","modified_gmt":"2026-07-11T07:54:00","slug":"sciences-comptables","status":"publish","type":"page","link":"https:\/\/ubs.ens.tn\/en\/sciences-comptables\/","title":{"rendered":"Accounting Sciences"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"323\" class=\"elementor elementor-323\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7ca2a06 e-flex e-con-boxed e-con e-parent\" data-id=\"7ca2a06\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3d11aab elementor-widget elementor-widget-heading\" data-id=\"3d11aab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">TRAINING OBJECTIVES<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c4a48f7 elementor-widget elementor-widget-heading\" data-id=\"c4a48f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Skills Acquired<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2e2aa7 elementor-widget elementor-widget-text-editor\" data-id=\"c2e2aa7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">By the end of the bachelor's degree, the student will be able to:<\/span><\/p><ul><li><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Implement structured accounting practices that comply with regulatory requirements.<\/span><\/li><li><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Prepare periodic tax and payroll documents.<\/span><\/li><li><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Read, analyze, and interpret data from accounting documents.<\/span><\/li><li><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Apply international accounting standards (IAS\/IFRS).<\/span><\/li><li><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Understand the implications of accounting obligations for the company.<\/span><\/li><li><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Collaborer efficacement avec les acteurs financiers (experts-comptables, banques, etc.) .<\/span><\/li><li><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Produce a clear analysis of an entity's financial, tax, and accounting situation.<\/span><\/li><li><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Present a true and fair view of the company's financial situation to the relevant authorities.<\/span><\/li><li><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Develop interpersonal skills useful for team management and professional communication.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-398ad81 elementor-widget elementor-widget-heading\" data-id=\"398ad81\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Career Prospects<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b538920 elementor-widget elementor-widget-heading\" data-id=\"b538920\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Professional Career<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20903f8 elementor-widget elementor-widget-text-editor\" data-id=\"20903f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Graduates will be able to work in various positions such as:<\/span><\/p><ul><li><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Comptable ou assistant comptable .<\/span><\/li><li><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Responsable de la comptabilit\u00e9 g\u00e9n\u00e9rale ou analytique .<\/span><\/li><li><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Statutory Auditor<\/span><\/li><li><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Management Controller<\/span><\/li><li><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Budget Manager or Treasurer<\/span><\/li><li><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Chartered Accountant (with further studies)<\/span><\/li><\/ul><p><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">These roles are accessible across various sectors: private companies, public services, accounting firms, financial institutions, etc.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a704e6c elementor-widget elementor-widget-heading\" data-id=\"a704e6c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Further Studies<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a489915 elementor-widget elementor-widget-text-editor\" data-id=\"a489915\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Access to professional or research master's degrees in accounting, auditing, or financial management.<\/span><\/li><li><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Possibility of taking the National Accounting Review Examination to access the chartered accountant profession.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-30893a7 elementor-widget elementor-widget-heading\" data-id=\"30893a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Plan d'etudes<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20abb4c elementor-widget elementor-widget-text-editor\" data-id=\"20abb4c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">This training aims to prepare students to take on key roles in the field of accounting. It enables them to:<\/span><\/p>\n<ul>\n<li class=\"cvGsUA direction-ltr align-center para-style-body\"><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Record, organize, and summarize an organization's economic transactions in accordance with applicable standards.<\/span><\/li>\n<li class=\"cvGsUA direction-ltr align-justify para-style-body\"><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Produce mandatory financial statements (balance sheet, income statement, trial balance, etc.).<\/span><\/li>\n<li class=\"cvGsUA direction-ltr align-justify para-style-body\"><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Verify the compliance and reliability of accounting records in order to accurately reflect the company's situation.<\/span><\/li>\n<li class=\"cvGsUA direction-ltr align-justify para-style-body\"><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Assist in payroll and human resources management.<\/span><\/li>\n<li class=\"cvGsUA direction-ltr align-justify para-style-body\"><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Take on managerial or administrative responsibilities within various organizations.<\/span><\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a872295 e-flex e-con-boxed e-con e-parent\" data-id=\"a872295\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8862a3f elementor-widget elementor-widget-text-editor\" data-id=\"8862a3f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<!-- ============================================================\n     PLAN D'\u00c9TUDES - SCIENCES COMPTABLES\n     Bloc HTML autonome \u00e0 coller dans un bloc \"HTML personnalis\u00e9\"\n     de l'\u00e9diteur Gutenberg (WordPress).\n     ============================================================ -->\n\n<style>\n.plan-etudes-wrapper {\n  font-family: inherit;\n  margin: 20px 0 40px;\n}\n\n.semestre-block {\n  margin-bottom: 35px;\n  overflow-x: auto;\n  -webkit-overflow-scrolling: touch;\n  border-radius: 8px;\n  box-shadow: 0 1px 4px rgba(0,0,0,0.08);\n}\n\n.semestre-table {\n  width: 100%;\n  min-width: 480px;\n  border-collapse: collapse;\n  table-layout: fixed;\n}\n\n.semestre-table th,\n.semestre-table td {\n  width: 50%;\n  padding: 12px 16px;\n  text-align: left;\n  vertical-align: top;\n  border: 1px solid #e5e5e5;\n\n  \/* emp\u00eache les mots de se couper au milieu *\/\n  white-space: normal;\n  word-break: normal;\n  overflow-wrap: normal;\n  hyphens: none;\n  font-size: 15px;\n  line-height: 1.4;\n}\n\n.semestre-table thead th {\n  font-size: 16px;\n  font-weight: bold;\n  padding: 14px 16px;\n  color: #222;\n}\n\n.semestre-table thead th .dot {\n  display: inline-block;\n  width: 10px;\n  height: 10px;\n  border-radius: 50%;\n  margin-right: 8px;\n  vertical-align: middle;\n}\n\n.dot-bleu   { background: #2b83e0; }\n.dot-vert   { background: #4caf50; }\n.dot-jaune  { background: #f2c200; }\n.dot-rouge  { background: #e53935; }\n.dot-violet { background: #8e44ad; }\n.dot-cyan   { background: #17a2b8; }\n\n.semestre-block:nth-of-type(1) thead th:first-child { background: #eef4fc; }\n.semestre-block:nth-of-type(1) thead th:nth-child(2) { background: #eef8ee; }\n\n.semestre-block:nth-of-type(2) thead th:first-child { background: #fff9e6; }\n.semestre-block:nth-of-type(2) thead th:nth-child(2) { background: #fdeaea; }\n\n.semestre-block:nth-of-type(3) thead th:first-child { background: #f4ecf7; }\n.semestre-block:nth-of-type(3) thead th:nth-child(2) { background: #e9f7f9; }\n\n.semestre-table tbody tr:nth-child(even) td {\n  background: #fafafa;\n}\n\n@media (max-width: 480px) {\n  .semestre-table th,\n  .semestre-table td {\n    font-size: 13.5px;\n    padding: 10px 10px;\n  }\n  .semestre-table thead th {\n    font-size: 14.5px;\n  }\n}\n<\/style>\n\n<div class=\"plan-etudes-wrapper\">\n\n  <!-- Semestres 1 & 2 - Tronc commun en sciences de gestion -->\n  <div class=\"semestre-block\">\n    <table class=\"semestre-table\">\n      <thead>\n        <tr>\n          <th><span class=\"dot dot-bleu\"><\/span>Semester 1<\/th>\n          <th><span class=\"dot dot-vert\"><\/span>Semester 2<\/th>\n        <\/tr>\n      <\/thead>\n      <tbody>\n        <tr><td>Principles of Management 1<\/td><td>Principles of Management 2<\/td><\/tr>\n        <tr><td>Financial Accounting 1<\/td><td>Financial Accounting 2<\/td><\/tr>\n        <tr><td>Microeconomics<\/td><td>Mathematics 2<\/td><\/tr>\n        <tr><td>Mathematics 1<\/td><td>Descriptive Statistics and Probability Calculations<\/td><\/tr>\n        <tr><td>Introduction to Law<\/td><td>Macroeconomics<\/td><\/tr>\n        <tr><td>Financial Mathematics<\/td><td>Corporate Law<\/td><\/tr>\n        <tr><td>Study skills 1<\/td><td>Study skills 2<\/td><\/tr>\n        <tr><td>Professional French 1<\/td><td>Professional French 2<\/td><\/tr>\n        <tr><td>C2I<\/td><td>English 1<\/td><\/tr>\n      <\/tbody>\n    <\/table>\n  <\/div>\n\n  <!-- Semestres 3 & 4 - Sciences comptables -->\n  <div class=\"semestre-block\">\n    <table class=\"semestre-table\">\n      <thead>\n        <tr>\n          <th><span class=\"dot dot-jaune\"><\/span>Semester 3 (Major: Accounting Sciences)<\/th>\n          <th><span class=\"dot dot-rouge\"><\/span>Semester 4 (Major: Accounting Sciences)<\/th>\n        <\/tr>\n      <\/thead>\n      <tbody>\n        <tr><td>Intermediate Accounting 1<\/td><td>Intermediate Accounting 2<\/td><\/tr>\n        <tr><td>Management Accounting<\/td><td>Internal Control<\/td><\/tr>\n        <tr><td>Personal Income Tax \/ Corporate Tax (Direct Taxes)<\/td><td>VAT and Consumption Duty (Indirect Taxes)<\/td><\/tr>\n        <tr><td>Internship Methodology Seminar<\/td><td>Company Internship<\/td><\/tr>\n        <tr><td>Personalized Professional Project<\/td><td>Personal and Professional Skills Development<\/td><\/tr>\n        <tr><td>Professional French 3<\/td><td>English 3<\/td><\/tr>\n        <tr><td>English 2<\/td><td>Entrepreneurial Culture 1<\/td><\/tr>\n        <tr><td>Business Law \/ Economic Policies (elective)<\/td><td>Corporate Strategy \/ Cash Management (elective)<\/td><\/tr>\n      <\/tbody>\n    <\/table>\n  <\/div>\n\n  <!-- Semestres 5 & 6 - Sciences comptables -->\n  <div class=\"semestre-block\">\n    <table class=\"semestre-table\">\n      <thead>\n        <tr>\n          <th><span class=\"dot dot-violet\"><\/span>Semester 5 (Major: Accounting Sciences)<\/th>\n          <th><span class=\"dot dot-cyan\"><\/span>Semester 6 (Major: Accounting Sciences)<\/th>\n        <\/tr>\n      <\/thead>\n      <tbody>\n        <tr><td>Advanced Accounting<\/td><td>International Accounting: IFRS<\/td><\/tr>\n        <tr><td>Conceptual Framework and Presentation of Financial Statements<\/td><td>Audit<\/td><\/tr>\n        <tr><td>Management Control<\/td><td>Financial Diagnosis and Decision Support<\/td><\/tr>\n        <tr><td>Etudes de cas en comptabilit\u00e9<\/td><td>Graduation Project<\/td><\/tr>\n        <tr><td>Preparation for Professional Life and Personal Branding<\/td><td>Project Management<\/td><\/tr>\n        <tr><td>Culture Entrepreneuriale 2<\/td><td>Time Management and Organization<\/td><\/tr>\n        <tr><td>TIC<\/td><td>Business Intelligence (BI)<\/td><\/tr>\n        <tr><td>Management Information Systems \/ Inferential Statistics (elective)<\/td><td>Sector-Specific Accounting \/ Management of Bonds and Derivative Products (elective)<\/td><\/tr>\n      <\/tbody>\n    <\/table>\n  <\/div>\n\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>OBJECTIFS DE LA FORMATION Comp\u00e9tences acquises \u00c0 la fin de la licence, l\u2019\u00e9tudiant sera apte \u00e0 : Mettre en \u0153uvre une comptabilit\u00e9 structur\u00e9e et conforme aux exigences r\u00e9glementaires . \u00c9laborer les documents fiscaux et sociaux p\u00e9riodiques . Lire, analyser et&hellip;<\/p>","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"fullwidth-page.php","meta":{"_uag_custom_page_level_css":"","footnotes":""},"class_list":["post-323","page","type-page","status-publish","hentry"],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false,"trp-custom-language-flag":false,"qi_addons_for_elementor_image_size_square":false,"qi_addons_for_elementor_image_size_landscape":false,"qi_addons_for_elementor_image_size_portrait":false,"qi_addons_for_elementor_image_size_huge-square":false},"uagb_author_info":{"display_name":"admin","author_link":"https:\/\/ubs.ens.tn\/en\/author\/uirtus2025\/"},"uagb_comment_info":0,"uagb_excerpt":"OBJECTIFS DE LA FORMATION Comp\u00e9tences acquises \u00c0 la fin de la licence, l\u2019\u00e9tudiant sera apte \u00e0 : Mettre en \u0153uvre une comptabilit\u00e9 structur\u00e9e et conforme aux exigences r\u00e9glementaires . \u00c9laborer les documents fiscaux et sociaux p\u00e9riodiques . Lire, analyser et&hellip;","_links":{"self":[{"href":"https:\/\/ubs.ens.tn\/en\/wp-json\/wp\/v2\/pages\/323","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ubs.ens.tn\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/ubs.ens.tn\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/ubs.ens.tn\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ubs.ens.tn\/en\/wp-json\/wp\/v2\/comments?post=323"}],"version-history":[{"count":31,"href":"https:\/\/ubs.ens.tn\/en\/wp-json\/wp\/v2\/pages\/323\/revisions"}],"predecessor-version":[{"id":2158,"href":"https:\/\/ubs.ens.tn\/en\/wp-json\/wp\/v2\/pages\/323\/revisions\/2158"}],"wp:attachment":[{"href":"https:\/\/ubs.ens.tn\/en\/wp-json\/wp\/v2\/media?parent=323"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}