Computerized accounting: information content, work flow, media, procedures, records, regulatory and formal requirements.
Computerized accounting software: functionality and architecture.
Configuration and arrangement of the permanent records.
General accounting and special accounting.
Classes of current accounting entries:
- Firm constitution entries;
- Main current entries;
- Adjustment entries, account closing and reopening.
Civil and tax law regulations and formalities and related obligations: references.
Simplified accounting and simplified accounting regimes: references.