محاسبة البنوك و التأمينات

Abstract

Out of concern for the accounting and financial organization of banks and insurance companies, this course handout is intended for second-year master's students specializing in "Banking and Insurance Finance," aiming to serve as a distinguished academic reference for them, developing their skills in the field of accounting and finance in general, and in the financial accounting of the banking and insurance sectors in Algeria in particular. This publication includes lessons, exercise series, and solved exercises, designed to enable students to learn the accounting and financial concepts and principles specific to banks, insurance and reinsurance companies, as well as to master the fundamentals of accounting practice in accordance with the Algerian regulations in force in this field. It should be noted that this university textbook was produced in accordance with the requirements of the training program set out in Decision No. 1393 of the National Pedagogical Committee for the field of Economic and Commercial Sciences and Management Sciences, dated October 17, 2022, which defines the teaching program for obtaining a master's degree in the field of Financial and Accounting Sciences, specializing in Banking and Insurance Finance, at universities, university centers, and higher education institutions.