The book is in the form of a compressed rar file. The initial file must be decompressed to address the issue. The accounts have evolved with the economic, social and legal developments. These developments in those systems have extended to the content and form of financial accounts, but the goal of these systems remains unchanged and is the basis for serving external parties. Through the preparation of financial statements and reports that include information of interest to these parties, and that these objectives would in the first place reduce costs, make the best use of available resources and increase revenues, in order to achieve the highest possible profit rate