Topic the IVth: The countable cycle.
3.-Opening of the accounting.
4.-Development of the countable process.
4.1.-Record of the accounting facts.
4.2.-Trial balance of sums and balances.
5.-Closing of the accounting: the countable regularization.
5.1.-Not formalized operations.
5.2.-Reclassification of items.
5.3.-The countable periodificación.
5.3.1.-Expenses and income assessed for anticipated.
5.3.2.-Collections and payments later to the income of the income and expenses.
5.4.1.-Concept of amortization.
5.4.2.-Variables that intervene in the process of amortization.
5.4.3.-Methods of calculation of the annual quota of amortization.
5.4.4.-Methods of accounting of the amortization.
5.5.-Deterioration of value and Provisions.
5.6.-Regularization of stock.
6.-Closing of the accounting: the seats of losses and earnings and of closing.
7.-Elaboration of the accounting statements.