Algeria IESPC Accounting Contest study guide
Algeria IESPC Accounting Contest · Work through your exam, one topic at a time.
The IESPC Accounting Contest (Concours IESPC Comptabilité) is an Algerian competitive examination used to select candidates for accounting and financial-management training and recruitment pathways. Candidates typically hold a degree in accounting, finance, management, or a related field and are aiming at a career in accounting practice, public administration, or regulated financial functions. The Algeria IESPC Accounting Contest study guide has 10 sections and about 4,191 words.
01Financial Accounting and Reporting - the SCF referential
This domain tests the Système Comptable Financier (SCF), the Algerian referential introduced by Loi 07-11 of 25 November 2007 and applicable from 1 January 2010 in place of the Plan Comptable National. Questions concentrate on recognition and measurement, on the composition of the annual accounts, and on the points where the SCF converges with IFRS and where it deliberately diverges.
470 words, about 2 min02Management Accounting and Cost Accounting - costs, break-even and variances
This domain tests cost and management accounting in the vocabulary used in Algerian practice - coûts complets, coûts variables, seuil de rentabilité, imputation rationnelle des charges fixes - together with standard-cost variances and short-run decision rules. The questions ask you to build a cost or take a decision, not to recite a definition.
474 words, about 2 min03Auditing and Internal Control - legal frame, risk approach and reporting
This domain covers statutory audit and internal control as practised in Algeria. The legal frame is Loi 10-01 of 29 June 2010 on the professions of expert-comptable, commissaire aux comptes and comptable agréé, with the CNCC regulating the audit profession and the Normes Internationales d'Audit (ISA) as the technical reference.
424 words, about 2 min04Taxation - Algerian tax system: IBS, IRG, TVA and procedure
This domain tests the main levies of the Algerian tax system and, above all, the mechanics: computing the base, applying the rate, deducting what is deductible, and filing on time. Core items are the impôt sur les bénéfices des sociétés (IBS), the impôt sur le revenu global (IRG) including salaries, TVA, the impôt forfaitaire unique (IFU) for small businesses, registration and stamp duties, and the local property taxes.
436 words, about 2 min05Business Law and Commercial Law - companies, registration and obligations
This domain tests the Algerian Code de commerce (Ordonnance 75-59, as amended) and the law of commercial companies: how an entity is formed, who binds it, which formalities make it exist in law, and what happens when it fails. Questions are typically scenario-based - a client wants to set up, transfer shares, or is facing a creditor.
427 words, about 2 min06Corporate Finance and Financial Management - investment appraisal and financing
This domain tests investment appraisal, financing structure and working-capital management in DZD, with the Algerian banking and regulatory context in the background. The examiner wants a discounted cash-flow calculation done properly and a financing decision justified, not formulas quoted in isolation.
381 words, about 2 min07Accounting Information Systems and Digitalization - controls, migration and e-filing
This domain tests the accounting information system as a control environment: ERP architecture, the reliable audit trail, data integrity, and the digital interfaces that Algerian entities already use with the administration. The examiner is interested in controls around the system, not in software brand knowledge.
396 words, about 2 min08Professional Ethics and Deontology - the Loi 10-01 framework
This domain tests the ethical framework of the Algerian accounting professions as set by Loi 10-01 of 29 June 2010 and the codes of the Ordre des Experts Comptables and the CNCC. Questions are situational: a fee arrangement, a conflict, a request from a client, and you must identify the threat and the appropriate response.
419 words, about 2 min09Economics and Business Environment - Algeria's macro and regulatory setting
This domain tests the economic setting in which Algerian entities are audited and financed: the weight of hydrocarbons, the exchange-rate regime, the investment framework and the mechanics of foreign trade. Questions link macro facts to concrete business consequences - margins, financing, import costs.
376 words, about 2 min10Public Sector and Not-for-Profit Accounting - LOLF, ordonnateurs and comptables
This domain tests public financial management under Loi organique 15-07 relative aux lois de finances (the Algerian LOLF) and the accounting of associations. The core is the separation between the ordonnateur who decides and the comptable public who pays, and the transition from cash accounting to a patrimonial, accrual-based view.
388 words, about 2 min