In recent years, the scope of accounting has expanded significantly. This can be seen in the abundance of information that makes the management of economic and financial data within an economic entity, especially a large public institution such as the Agence pour la Sécurité de la Navigation Aérienne en Afrique et à Madagascar (ASECNA), quite complex. The preparation of financial statements is therefore a difficult task.The problem of accounting organization being vast, our study will be limited to activities related to the general accounting process.