I

I dedicate this report

To my father Lancin CISSE,
My mother CISSE Saran,
And my all family members,
For their love, support.








II



My thanks are extended to:

my parents who gave me support and encouragement throughout my
school career ;

my dissertation advisor Monsieur KAMATE ISSIAKA for his availability
and promptness that made me realize herein ;

Monsieur AMADOU OUATTARA, Assistant manager of the Institute
ISCF for its availability and readiness that made me realize this memory ;

all my professors in AGITEL Formation for the quality of teaching ;

Monsieur CISSE LAMINE, Manager of NORD-SUD
COMMUNICATION for his welcome in the company , and also for his
interest and support for the work entrusted to me ;

all personnel of the firm ''NORD-SUD COMMUNICATION'' for their
hospitality, their support and availability that they have given me in
carrying out the work entrusted to me throughout my internship.





III




DEDICATION I
ACKNOWLEDGEMENTS II
SUMMARY III
INTRODUCTION 1


PART I: ENVIRONMENTAL STUDY 4

CHAPTER I: PRESENTATION OF NORD-SUD COMMUNICATION 5

CHAPTER II: CONCEPTUAL FRAMEWORK 8


PART II: ANALYSIS OF ACCOUNTING ORGANIZATION 14
OF NORD-SUD COMMUNICATION


CHAPTER I: EVALUATION OF THE ACCOUNTING
ORGANIZATION OF NORD-SUD COMMUNICATION
16

CHAPTER II: RECOMMENDATIONS FOR IMPROVEMENT 20
OF THE ACCOUNTING ORGANIZATION



CONCLUSION 28
BIBLIOGRAPHICAL REFERENCES 31
CONTENTS 33