Topic 1. Stock.1. Concept and classification.2. Record and valuation of the stock.3. The physical and administrative control.4. The cost of the stock in the provision of services.5. Returns, discounts, rappels, packings and packings. Topic 2. Creditors and debtors for commercial operations.1. Concept and classification.2. The Value-added tax.3. The accounts of personnel.4. Commercial effects.5. Clients and debtors of doubtful collection.6. Foreign currency.