1.Explain how the cost of fixed assets is defined and classified, and present two didactic numerical examples of their accounting in debits and credits, to maintain the accounting balance.

2.What are the responsibilities of the employer in relation to the payroll of employees?Present two examples of the accounting record of payroll charges detailing the particularities included in the payroll (salary, overtime, social security, etc.).

3.Identify at least three accounting systems for a business company, a service company, and a manufacturing company.

4.Explain the main functions and elements of each system. Describe the characteristics of limited liability companies.