{"id":3170,"date":"2025-10-09T11:35:01","date_gmt":"2025-10-09T11:35:01","guid":{"rendered":"https:\/\/fpl.ac.ma\/site\/?page_id=3170"},"modified":"2025-11-04T10:50:44","modified_gmt":"2025-11-04T10:50:44","slug":"comptabilite-finance-fiscalite","status":"publish","type":"page","link":"https:\/\/fpl.ac.ma\/site\/cycle-licence\/comptabilite-finance-fiscalite\/","title":{"rendered":"COMPTABILIT\u00c9 DE FINANCE FISCALIT\u00c9"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"3170\" class=\"elementor elementor-3170\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6ddd284 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no\" data-id=\"6ddd284\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4ef9dc4\" data-id=\"4ef9dc4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-69c0dbe elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no\" data-id=\"69c0dbe\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-65f8a62 elementor-invisible\" data-id=\"65f8a62\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b323a32 elementor-view-stacked elementor-position-inline-start elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"b323a32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-diploma\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tDipl\u00f4me \/ Certificat\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tLicence\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-84f07a2 elementor-invisible\" data-id=\"84f07a2\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4828a78 elementor-view-stacked elementor-position-inline-start elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"4828a78\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-user-tie\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tCoordonateur\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tPr. EL MOUTAQI BADREDINE\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-95b0356 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no\" data-id=\"95b0356\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-1205c5b elementor-invisible\" data-id=\"1205c5b\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e11284c elementor-view-stacked elementor-position-inline-start elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"e11284c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-university\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tComposante\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tFacult\u00e9 Polydisciplinaire \u00e0 Larache\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-a3aedfa elementor-invisible\" data-id=\"a3aedfa\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a731096 elementor-view-stacked elementor-position-inline-start elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"a731096\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-language\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tLangue principale d'enseignement\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tFran\u00e7ais\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1569b37 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no\" data-id=\"1569b37\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f7f6da2 elementor-invisible\" data-id=\"f7f6da2\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fd32d31 elementor-widget elementor-widget-heading\" data-id=\"fd32d31\" 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\">Objectifs de la formation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a426ca0 elementor-widget elementor-widget-text-editor\" data-id=\"a426ca0\" 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>Cette fili\u00e8re vise \u00e0 doter les \u00e9tudiants des principes et des techniques propres aux disciplines \u00e9tudi\u00e9es (comptabilit\u00e9 et audit, gestion juridique, management et contr\u00f4le de gestion, finance, fiscalit\u00e9, syst\u00e8mes d\u2019information).<\/p><p>La formation a pour objectif \u00e9galement de faire prendre conscience aux \u00e9tudiants des compl\u00e9mentarit\u00e9s fortes qui existent entre ces domaines pour analyser des situations complexes d\u2019entreprise, de construire des raisonnements dans ces disciplines et de formuler des solutions op\u00e9rationnelles argument\u00e9es.<\/p><p data-start=\"79\" data-end=\"528\">Ce cursus permettra aux apprenants d\u2019approfondir l\u2019\u00e9tude des normes comptables internationales (IFRS), de ma\u00eetriser les langues \u00e9trang\u00e8res et de disposer de comp\u00e9tences en SoftSkills.<\/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-80b53dc elementor-widget elementor-widget-heading\" data-id=\"80b53dc\" 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\">COMPETENCES<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ab1142 elementor-widget elementor-widget-text-editor\" data-id=\"2ab1142\" 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>Cette formation vise les comp\u00e9tences suivantes :<\/p><ul><li>\u00c9tablir les \u00e9tats de synth\u00e8se et \u00e9laborer des reportings financiers ;<\/li><li>Contr\u00f4ler la r\u00e9gularit\u00e9, la sinc\u00e9rit\u00e9 et la fiabilit\u00e9 des comptes annuels ;<\/li><li>D\u00e9tecter des anomalies, en identifier les causes, pr\u00e9coniser des solutions ;<\/li><li>Analyser la performance \u00e9conomique de l&rsquo;entreprise et \u00e9valuer les risques financiers ; participer au processus de planification budg\u00e9taire, analyser les \u00e9carts ;<\/li><li>Concevoir et d\u00e9ployer les syst\u00e8mes d&rsquo;\u00e9valuation des performances ;<\/li><li>Recenser les proc\u00e9dures de contr\u00f4le interne, v\u00e9rifier leur fonctionnement, proposer des am\u00e9liorations et -accompagner leur mise en place ; assurer le respect des obligations comptables et fiscales de l&rsquo;entreprise ;<\/li><li>Assurer la coh\u00e9rence des choix financiers, juridiques et fiscaux ;<\/li><li>Effectuer une veille permanente en mati\u00e8re d&rsquo;\u00e9volution des normes concernant la fiscalit\u00e9, le reporting financier et l&rsquo;audit.<\/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-0e25183 elementor-widget elementor-widget-heading\" data-id=\"0e25183\" 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\">Pr\u00e9requis<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29218d0 elementor-widget elementor-widget-heading\" data-id=\"29218d0\" 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\">- Dipl\u00f4mes requis<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-090eb05 elementor-widget elementor-widget-text-editor\" data-id=\"090eb05\" 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>Baccalaur\u00e9at Sciences Economiques<\/li><li>Baccalaur\u00e9at science Math\u00e9matiques A<\/li><li>Baccalaur\u00e9at science Math\u00e9matiques B<\/li><li>Baccalaur\u00e9at Sciences Physiques<\/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-d69de3a elementor-widget elementor-widget-heading\" data-id=\"d69de3a\" 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\">- Acc\u00e8s \u00e0 la fili\u00e8re par passerelles<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83ef45e elementor-widget elementor-widget-text-editor\" data-id=\"83ef45e\" 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>&#8211;<\/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-07aef6c elementor-widget elementor-widget-heading\" data-id=\"07aef6c\" 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\">D\u00e9bouch\u00e9s de la formation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b06426a elementor-widget elementor-widget-text-editor\" data-id=\"b06426a\" 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>A l\u2019issue de cette formation, les laur\u00e9ats seront aptes \u00e0 occuper les postes\u00a0\u00e0\u00a0responsabilit\u00e9\u00a0des\u00a0m\u00e9tiers\u00a0du\u00a0chiffre\u00a0:<\/p><ul><li>Comptable<\/li><li>Chef comptable<\/li><li>Cadre administratif et financier<\/li><li>Contr\u00f4leur de gestion<\/li><li>Contr\u00f4leur\u00a0financier<\/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-796b104 elementor-widget elementor-widget-heading\" data-id=\"796b104\" 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\">Programme<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1115bdb elementor-widget elementor-widget-toggle\" data-id=\"1115bdb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h4 id=\"elementor-tab-title-1791\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1791\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-chevron-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Semestre 1<\/a>\n\t\t\t\t\t<\/h4>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1791\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1791\"><ul><li>INTRODUCTION AUX SCIENCES DE GESTION<\/li><li>COMPTABILITE GENERALE 1<\/li><li>INTRODUCTION A L\u2019ETUDE DU DROIT<\/li><li>MICROECONOMIE 1<\/li><li>MATHEMATIQUES<\/li><li>MACROECONOMIE 1<\/li><li>METHODODLOGIE DE TRAVAIL UNIVERSITAIRE<\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h4 id=\"elementor-tab-title-1792\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1792\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-chevron-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Semestre 2<\/a>\n\t\t\t\t\t<\/h4>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1792\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1792\"><div><ul><li>STATISTIQUE DESCRIPTIVE<\/li><li>MACROECONOMIE 2<\/li><li>MICROECONOMIE 2<\/li><li>DIGITAL SKILLS &amp; INTELLIGENCE ARTIFICIELLE \u00a0<\/li><li>MATHEMATIQUES FINANCIERES<\/li><li>COMPTABILITE GENERALE 2<\/li><li>MANAGEMENT FONDAMENTAL<\/li><\/ul><\/div><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h4 id=\"elementor-tab-title-1793\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1793\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-chevron-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Semestre 3<\/a>\n\t\t\t\t\t<\/h4>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1793\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1793\"><div><ul><li>ECONOMIE DU MAROC<\/li><li>MANAGEMENT DES ORGANISATIONS<\/li><li>Sociologie des organisations<\/li><li>DROIT DE L\u2019ENTREPRISE<\/li><li>COMPTABILITE ANALYTIQUE DE GESTION<\/li><li>FRAN\u00c7AIS<\/li><li>PROBABILITE<\/li><\/ul><\/div><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h4 id=\"elementor-tab-title-1794\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1794\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-chevron-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Semestre 4<\/a>\n\t\t\t\t\t<\/h4>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1794\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1794\"><div><ul><li>GESTION DES RESSOURCES HUMAINES<\/li><li>INFORMATIQUE DE GESTION<\/li><li>ANALYSE FINANCIERE<\/li><li>COMPTABILITE DES SOCIETES<\/li><li>ANALYSE ET TRAITEMENT DES DONNEES<\/li><li>MARKETING DE BASE<\/li><li>FRAN\u00c7AIS<\/li><\/ul><\/div><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h4 id=\"elementor-tab-title-1795\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1795\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-chevron-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Semestre 5<\/a>\n\t\t\t\t\t<\/h4>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1795\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1795\"><div><ul><li>CHOIX D\u2019INVESTISSEMENT ET MODES DE FINANCEMENT<\/li><li>TRAVAIL EN \u00c9QUIPE ET LEADERSHIP (TRANSVERSAL)<\/li><li>DROIT DES AFFAIRES<\/li><li>AUDIT COMTABLE ET FINANCIER<\/li><li>FISCALITE DES ENTREPRISES 1<\/li><li>CONTROLE DE GESTION<\/li><li>ANGLAIS<\/li><\/ul><\/div><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h4 id=\"elementor-tab-title-1796\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1796\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-chevron-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Semestre 6<\/a>\n\t\t\t\t\t<\/h4>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1796\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1796\"><div><ul><li>Anglais<\/li><li>INTERNATIONAL FINANCE (Anglais)<\/li><li>COMPTABILITE APPROFONDIE<\/li><li>FISCALITE DES ENTREPRISES 2<\/li><li>CULTURE ENTREPRENEURIALE<\/li><li>FINANCE VERTE<\/li><li>GESTION DE LA TRESORERIE<\/li><\/ul><\/div><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script 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EL MOUTAQI BADREDINE Composante Facult\u00e9 Polydisciplinaire \u00e0 Larache Langue principale d&rsquo;enseignement Fran\u00e7ais Objectifs de la formation Cette fili\u00e8re vise \u00e0 doter les \u00e9tudiants des principes et des techniques propres aux disciplines \u00e9tudi\u00e9es (comptabilit\u00e9 et audit, gestion juridique, management et contr\u00f4le de gestion, finance, fiscalit\u00e9, syst\u00e8mes d\u2019information). La formation a pour objectif \u00e9galement de faire prendre conscience aux \u00e9tudiants des compl\u00e9mentarit\u00e9s fortes qui existent entre ces domaines pour analyser des situations complexes d\u2019entreprise, de construire des raisonnements dans ces disciplines et de formuler des solutions op\u00e9rationnelles argument\u00e9es. Ce cursus permettra aux apprenants d\u2019approfondir l\u2019\u00e9tude des normes comptables internationales (IFRS), de ma\u00eetriser les langues \u00e9trang\u00e8res et de disposer de comp\u00e9tences en SoftSkills. COMPETENCES Cette formation vise les comp\u00e9tences suivantes : \u00c9tablir les \u00e9tats de synth\u00e8se et \u00e9laborer des reportings financiers ; Contr\u00f4ler la r\u00e9gularit\u00e9, la sinc\u00e9rit\u00e9 et la fiabilit\u00e9 des comptes annuels ; D\u00e9tecter des anomalies, en identifier les causes, pr\u00e9coniser des solutions ; Analyser la performance \u00e9conomique de l&rsquo;entreprise et \u00e9valuer les risques financiers ; participer au processus de planification budg\u00e9taire, analyser les \u00e9carts ; Concevoir et d\u00e9ployer les syst\u00e8mes d&rsquo;\u00e9valuation des performances ; Recenser les proc\u00e9dures de contr\u00f4le interne, v\u00e9rifier leur fonctionnement, proposer des am\u00e9liorations et -accompagner leur mise en place ; assurer le respect des obligations comptables et fiscales de l&rsquo;entreprise ; Assurer la coh\u00e9rence des choix financiers, juridiques et fiscaux ; Effectuer une veille permanente en mati\u00e8re d&rsquo;\u00e9volution des normes concernant la fiscalit\u00e9, le reporting financier et l&rsquo;audit. Pr\u00e9requis &#8211; Dipl\u00f4mes requis Baccalaur\u00e9at Sciences Economiques Baccalaur\u00e9at science Math\u00e9matiques A Baccalaur\u00e9at science Math\u00e9matiques B Baccalaur\u00e9at Sciences Physiques &#8211; Acc\u00e8s \u00e0 la fili\u00e8re par passerelles &#8211; D\u00e9bouch\u00e9s de la formation A l\u2019issue de cette formation, les laur\u00e9ats seront aptes \u00e0 occuper les postes\u00a0\u00e0\u00a0responsabilit\u00e9\u00a0des\u00a0m\u00e9tiers\u00a0du\u00a0chiffre\u00a0: Comptable Chef comptable Cadre administratif et financier Contr\u00f4leur de gestion Contr\u00f4leur\u00a0financier Programme Semestre 1 INTRODUCTION AUX SCIENCES DE GESTION COMPTABILITE GENERALE 1 INTRODUCTION A L\u2019ETUDE DU DROIT MICROECONOMIE 1 MATHEMATIQUES MACROECONOMIE 1 METHODODLOGIE DE TRAVAIL UNIVERSITAIRE Semestre 2 STATISTIQUE DESCRIPTIVE MACROECONOMIE 2 MICROECONOMIE 2 DIGITAL SKILLS &amp; INTELLIGENCE ARTIFICIELLE \u00a0 MATHEMATIQUES FINANCIERES COMPTABILITE GENERALE 2 MANAGEMENT FONDAMENTAL Semestre 3 ECONOMIE DU MAROC MANAGEMENT DES ORGANISATIONS Sociologie des organisations DROIT DE L\u2019ENTREPRISE COMPTABILITE ANALYTIQUE DE GESTION FRAN\u00c7AIS PROBABILITE Semestre 4 GESTION DES RESSOURCES HUMAINES INFORMATIQUE DE GESTION ANALYSE FINANCIERE COMPTABILITE DES SOCIETES ANALYSE ET TRAITEMENT DES DONNEES MARKETING DE BASE FRAN\u00c7AIS Semestre 5 CHOIX D\u2019INVESTISSEMENT ET MODES DE FINANCEMENT TRAVAIL EN \u00c9QUIPE ET LEADERSHIP (TRANSVERSAL) DROIT DES AFFAIRES AUDIT COMTABLE ET FINANCIER FISCALITE DES ENTREPRISES 1 CONTROLE DE GESTION ANGLAIS Semestre 6 Anglais INTERNATIONAL FINANCE (Anglais) COMPTABILITE APPROFONDIE FISCALITE DES ENTREPRISES 2 CULTURE ENTREPRENEURIALE FINANCE VERTE GESTION DE LA TRESORERIE<\/p>\n","protected":false},"author":1,"featured_media":1631,"parent":1622,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-3170","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/fpl.ac.ma\/site\/wp-json\/wp\/v2\/pages\/3170","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fpl.ac.ma\/site\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/fpl.ac.ma\/site\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/fpl.ac.ma\/site\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fpl.ac.ma\/site\/wp-json\/wp\/v2\/comments?post=3170"}],"version-history":[{"count":7,"href":"https:\/\/fpl.ac.ma\/site\/wp-json\/wp\/v2\/pages\/3170\/revisions"}],"predecessor-version":[{"id":4598,"href":"https:\/\/fpl.ac.ma\/site\/wp-json\/wp\/v2\/pages\/3170\/revisions\/4598"}],"up":[{"embeddable":true,"href":"https:\/\/fpl.ac.ma\/site\/wp-json\/wp\/v2\/pages\/1622"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fpl.ac.ma\/site\/wp-json\/wp\/v2\/media\/1631"}],"wp:attachment":[{"href":"https:\/\/fpl.ac.ma\/site\/wp-json\/wp\/v2\/media?parent=3170"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}