المحاسبة الخاصة (محاسبة قطاعية)

This article examines accounting in institutions that specialize in public works and construction, as it represents the most prominent activity, especially in developing countries, the main pillar and the first pillar to encourage other sectors and their growth. The Algerian accountant, with a focus on the fiscal approach, as it represents the most important peculiarities of the public works and construction sector in Algeria. The results are expressive of reality in terms of measurement, proof, classification, analysis and presentation in final financial statements that serve internal or external stakeholders.

Objectives:

• Enable the student to understand the different accounting treatments for the operations in the sector.

• Getting to know the various activities of the Technical Achievement Corporation departments and the records and documents used in them.

• Linking accounting treatments to the reality of work in Algeria and the laws, regulations and instructions that govern this