Bachelor’s Degree in Accounting
Programme overview
Build the skills to produce, explain and check financial information.
Develop a practical foundation in accounting, taxation, audit and financial reporting. The curriculum connects business fundamentals with advanced accounting, internal control, accounting software and ERP systems. An applied accounting and audit project prepares you to bring these skills together before the final professional internship.
Licence en Sciences de Gestion — parcours Comptabilité
3 years · 6 semesters · 180 credits · On-campus study · Tunis
Accredited for the 2026–2027 academic year.
Is this pathway right for you?
A good fit if you enjoy accuracy, evidence and understanding how business transactions become reliable financial information. This pathway suits students interested in accounting teams, audit support, taxation and management control.
What you will learn to do
- Prepare and interpret financial information using accounting concepts and standards.
- Use accounting software, spreadsheets and ERP systems to organise and report information.
- Analyse costs, budgets and performance through management accounting.
- Support audit and internal-control work by checking documentation and identifying weaknesses.
Illustrative application: prepare a set of accounts, reconcile supporting records and present a short internal-control improvement note.
From coursework to practice
Semester 5 includes an applied accounting and audit project. Semester 6 is a professional internship with a report and oral defence, worth 30 credits.
Career pathways
Relevant entry-level directions include:
- Junior accounting assistant
- Junior tax assistant
- Audit or internal-control assistant
- Management-control assistant
- Accounting and financial reporting assistant
Progression depends on your experience, skills and employer requirements.
Further study
Possible further-study areas include accounting, audit, management control and taxation. Admission to postgraduate programmes and professional qualifications is subject to their own requirements.
Your curriculum, semester by semester
Semester 1 · 30 credits
- Introduction au management (3 credits)
- Microéconomie (3 credits)
- Comptabilité financière I (4 credits)
- Introduction au droit des affaires (2 credits)
- Mathématiques appliquées à la gestion (3 credits)
- Mathématiques financières (3 credits)
- Organisation de l’entreprise (3 credits)
- Environnement économique et social de l’entreprise (4 credits)
- Study Skills : Étudier à l’université (2 credits)
- Français Pro 1 (1 credits)
- Digital Skills (2 credits)
Semester 2 · 30 credits
- Macroéconomie (3 credits)
- Marketing fondamental (3 credits)
- Comptabilité financière II (4 credits)
- Droit des affaires et des sociétés (2 credits)
- Statistiques et probabilités appliquées à la gestion (4 credits)
- Analyse de données appliquée à la gestion (3 credits)
- Outils de pilotage de l’entreprise (4 credits)
- Systèmes d’information de gestion (3 credits)
- Study Skills : Apprendre à apprendre (2 credits)
- Français Pro 2 (1 credits)
- Anglais 1 (1 credits)
Semester 3 · 30 credits
- Cadre conceptuel et états financiers (3 credits)
- Comptabilité approfondie I (4 credits)
- Fiscalité de l’entreprise I (3 credits)
- Droit commercial (3 credits)
- Comptabilité de gestion I (4 credits)
- Analyse financière (3 credits)
- Logiciels comptables et tableurs appliqués (3 credits)
- Introduction au contrôle interne (3 credits)
- Soft Skills : Projet professionnel personnalisé (2 credits)
- Français Pro 3 (1 credits)
- Anglais 2 (1 credits)
Semester 4 · 30 credits
- Comptabilité approfondie II (4 credits)
- Normes comptables et information financière (3 credits)
- Fiscalité de l’entreprise II (3 credits)
- Droit fiscal (3 credits)
- Contrôle de gestion (3 credits)
- Audit comptable et financier I (3 credits)
- Reporting financier et états financiers (3 credits)
- Logiciels comptables et ERP (3 credits)
- Soft Skills : Développement des compétences personnelles et professionnelles (2 credits)
- Anglais 3 (1 credits)
- Entrepreneuriat (2 credits)
Semester 5 · 30 credits
- Comptabilité sectorielle (3 credits)
- Introduction à la consolidation (3 credits)
- Audit financier (3 credits)
- Contrôle interne et conformité (3 credits)
- Fiscalité approfondie (3 credits)
- Stratégie d’entreprise (3 credits)
- Tableaux de bord et reporting comptable (3 credits)
- Projet appliqué en comptabilité et audit (3 credits)
- Soft Skills : Préparation à la vie professionnelle & personal branding (2 credits)
- Entrepreneuriat (2 credits)
- Digital Skills (2 credits)
Semester 6 · 30 credits
- Stage professionnel, rapport et soutenance (30 credits)
Compare your options
Accounting emphasises the reliability, control and reporting of financial information. Finance concentrates on funding, investment and financial risk.
Plan your admission
New applicants: tell admissions your current qualification, results and intended intake. Ask the team to confirm eligibility and any admission assessment.
Transfer applicants: prepare transcripts and course descriptions for an individual credit review. The approved decision determines your remaining academic requirements.
Fees and scholarships: request a written breakdown of tuition, registration charges, payment dates and any scholarship decision.
Language and schedule: confirm the language of instruction, weekly timetable and examination arrangements before registration.
Email APBS about this programme. Include your qualification, intended intake and the questions you would like to discuss.
How to apply · Transfer guidance · Fees and scholarships · Student and alumni stories
Interested in ACCA? Ask admissions for the current pathway, any confirmed exemptions and the separate examination and registration requirements before making your decision.