This course aims to introduce students to both capital companies and partnerships, including their definition, legal formation procedures, types, capital formation procedures, and distribution of capital into shares among partners or into shares distributed to shareholders. It also covers loan issuance procedures, subscription procedures for each, and the accounting principles used in processing their transactions, whether related to trading or production. Furthermore, it addresses the inventory systems used to measure (inventory) their personal accounts, business accounts, and results, as well as the procedures for increasing or decreasing their capital.…