The preparation of accounts from incomplete information and records Partnership accounting, including accounting for the admission of partners, changes in capital and profit and loss-sharing ratios, and the retirement, dissolution and goodwill adjustments for partnership interests Accounting for proprietorships and other unincorporated enterprises Accounting for incorporated enterprises, including the preparation of financial and other statements for internal and external purposes Accounting and reporting for government organizations, including “fund” accounting Fundamentals of accounting for not-for-profit organizations Introduction to accounting for foreign subsidiaries and branches, and accounting for foreign currencies (including IASs 21, 27, 28 and 31)
(ب) المحاسبة لأغراض شركات التضامن بما في ذلك المحاسبة لقبول الشركاء والتغيرات في رأس المال والربح - ونسب تقاسم الخسائر وتسويات الانسحاب من الشركة وحلها والسمعة التجارية لمصالح الشركة