This course provides students to see period-end accounting procedures as an important part of a business process. To teach Concept of Company, regulations on companies, organizations related to types of companies and corporations, capital changes, the profit / loss distribution and liquidation accounting

The scope of year-end accounting procedures, Inventory and Valuation rules, the final operations related to the balance sheet, the income statement for the year-end accounts, transactions and profit / loss detection, regulation of the balance sheet and income statement, concept of Company, types of companies, establishment of companies, changes in capital, profit / loss accounting for distribution and liquidation