basic concepts, principles and objectives of accounting -- financial position -- financial performance -- recording of transactions -- Processing accounting data -- Adjustments -- closing-off procedure, determining profit and preparing financial statements -- Cash and cash equivalents -- Credit granted : trade and other receivables -- Inventory -- Property, plant and equipment -- GEN-BOOK non-current assets and financial assets -- Current liabilities -- Non-current liabilities -- Financial statements of a sole proprietorship -- Non-profit entities -- Incomplete records.