Commercial companies are legal entities governed by legislation. They are created in accordance with legal, tax and accounting regulations. The activities, specific to each structure, generate at the end of each accounting period, a result of operations that can be either a loss or a profit, affected in accordance with the law. As part of their financing and restructuring, these companies may carry out during their existence the operations of capital increase, merger, or partial contribution of assets. Like other persons, these entities may be led to disappear by acts of dissolution for various reasons. The dissolved company will be liquidated followed by the loss of interest of the creditors and partners.

Temps présentiel : 52.5 heures

Charge de travail étudiant : 105 heures

Méthode(s) d'évaluation : Examen final, Examen partiel, Travail personnel

Référence :
Kieso, Kimmel, and Weygandt, Accounting Principles, 13th edition-(E-book), Wiley, 2018 Beams, Anthony, Bettinghaus, and Smith, Advanced Accounting 13th edition-(E-book), Pearson, 2018