Accounting
A three-year Licence in accounting, taught in French. Bookkeeping, audit and management control: the comptabilité-contrôle-audit (CCA) route into the profession.
At a glance
Qualification
Licence Comptabilité (CCA)
Duration
3 years
Total credits
180 ECTS
Intake
September and January
Why study accounting here
The OHADA heartland
Abidjan hosts the CCJA, OHADA’s supreme business court.
Practical and real
Ledgers, tax returns and audit files, not theory alone.
An LMD diploma
A three-year Licence that opens onto a Master.
Built for the region
Framed around SYSCOHADA, the regional accounting standard.
Course structure
Built on the LMD system, the Licence runs over six semesters and 180 ECTS credits. Years one and two share a common economics and management foundation; you specialise in accounting from the second year and fully in the third, which closes with an internship or professional project.
Year one
Shared foundation
Year one is a common economics-and-management foundation shared across the field, covering accounting, economics and quantitative methods, alongside English, office software and personal development.
Module
Code
Credits
Semester 1
Fondements de Gestion
FOG 100
6
Finance-Comptabilité
FIC 100
6
Économie
ÉCO 100
3
Outils Mathématiques
OUM 100
6
Techniques Quantitatives
TEQ 100
3
Langues Vivantes
LAV 100
4
Outils Informatiques
OUI 100
2
Semester 2
Fondement de Gestion et Environnement des Organisations
FGO 200
3
Finance
FIN 200
3
Économie
ÉCO 200
6
Outils Mathématiques
OUM 200
6
Techniques Quantitatives
TEQ 200
6
Développement Personnel
EVH 200
2
Informatique
INF 200
2
Langue Vivante
LAV 200
2
Year two
Deepening
Year two deepens the accounting core and turns toward control: cost accounting, company accounts and management control, with the tax and information systems that frame them.
Module
Code
Credits
Semester 1
Fonctions de Ressources Humaines en Entreprise
FRE 300
4
Fonction Logistique
FOL 300
3
Finance Comptabilité
FIC 300
5
Comptabilité Analytique
COA 300
5
Fiscalité des Entreprises
FIE 300
5
Techniques Quantitatives
TEQ 300
2
Langues Vivantes
LAV 300
1
Développement Personnel
DEP 300
2
Outils Informatiques
OUI 300
2
Management des Projets
MAP 300
1
Semester 2
Fonctions de l’Entreprise
FDE 400
5
Initiative Privée
INP 400
3
Finance Comptabilité
FIC 400
5
Comptabilité des Sociétés
COS 400
5
Contrôle de Gestion
COG 400
5
Techniques Quantitatives
TEQ 400
3
Informatiques
INF 400
3
Langue Vivante
LAV 400
1
Year three
CCA specialisation
Year three specialises fully in comptabilité-contrôle-audit, from company and international accounts and tax to audit and internal control, and closes with an internship or professional project.
Module
Code
Credits
Semester 1
Comptabilité de Gestion
CDG 500
3
Gestion Fiscale
GEF 500
3
Comptabilité Financière
COF 500
6
Finance
FIN 500
3
Comptabilité des Sociétés et Groupe
CSG 500
3
Comptabilité Financière Internationale
CFI 500
3
Outils Informatiques
OUI 500
3
Rédaction de CV, Recherche de Stage & Emploi
RRS 500
3
Langues Vivantes
LAV 500
3
Semester 2
Gestion Juridique
GEJ 600
6
Comptabilité des Sociétés et Groupe
CSG 600
3
Audit – Contrôle et Certification
ACC 600
6
Outils Informatiques
OUI 600
3
Comptabilité : Contrôle de Gestion
CCG 600
3
Méthodologie de Recherche
MER 600
2
Développement Personnel
DEP 600
5
Langues Vivantes
LAV 600
2
Grading
A
16–20
80–100%
B
14–15.99
70–79.99%
C
12–13.99
60–69.99%
D
10–11.99
50–59.99%
F
Below 10
0–49%
Grade point average
Your cumulative GPA across the degree determines the class you graduate with.
First Class
3.50 – 4.00
Second Class Upper
2.50 – 3.49
Second Class Lower
1.50 – 2.49
Third Class
1.00 – 1.49
Fail
Below 1.00
Entry requirements
Entry requires the Baccalauréat or a recognised equivalent. Places are offered on your school-leaving results, and all teaching and assessment is in French.
What you’ll bring
Baccalauréat
Legalised copies
Birth certificate
Identity document
Passport photos
A personal laptop is required of every admitted student. Full details are on the how to apply page.
Fees
Assigned by the State (Affectés)
Per year
For students oriented to UNIABIDJAN through the national assignment process. Paid across the year in four instalments.
Private students (Non-affectés)
Per year
For students enrolling directly, without a State assignment. Paid across the year in four instalments.
Additional fees
Where it leads
Graduates move into junior accounting, audit and management-control roles across the region’s firms, cabinets and public institutions, in the OHADA zone whose supreme business court, the CCJA, sits in Abidjan. The Licence is also the classic foundation for a Master CCA, on the road to expertise comptable.
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