Accounting is a technique for recording, categorizing and summarizing the financial activities of an institution in the form of figures and numbers that can be measured in money and interpreting the results obtained from the examination of these figures. Indeed, accounting is an information system that, by providing the necessary information, helps investors, creditors, managers and the government decide on better economic issues. Entrants to the professional accounting curriculum must have an appropriate level of prior knowledge and training in order to be successful in acquiring the knowledge and professional skills, professional values, ethics and professional attitudes needed for a professional accountant. This training course is equal to 30 training hours.

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