General description
The financial accounting course for companies in its first and second departments aims to: The objectives of financial accounting course for companies in its first and second sections departments aims to: The first section: Personnel companies - It consists of five chapters that include defining the types of companies and the distinctive characteristics of each type, focusing on solidarity companies and simple recommendation specifically, and defining the procedures for their formation and accounting treatment for them, in addition to reorganizing them through the amendment of the terms and persons of the contract, and how to distribute profits losses In it, and the expiry (liquidation) of the solidarity companies. The second section: money companies - and it consists of two chapters that include the definition of money companies and what distinguishes them from the companies of persons and focus on the joint stock companies specifically in terms of: accounting treatment for its formation and issuance and subscription of shares, and the amendment to the capital in the joint stock companies (increase and decrease of capital), in addition To to distinguishing between types of shares, shareholders rights, and the accounting treatment associated with each of these types.