Accounting operations performed at the end of the management period at the closing of the balance sheet.

1. Accounting depreciation records.
2. Keeping a Register of Fixed Assets.
3. Accounting Accounts Agreement (e.g. Suppliers, Personnel Accounts, Insurance Funds, Banks).
4. Agreement of the Commitment Register with the balances of the Suppliers-Creditors.
5. Agreement on grant accounts.
6. Accounting records of Balance Sheet, in accordance with the Unified General Accounting Plan and the general principles of accounting.
7. Accounting entries for the beginning of the new management period (transfer of balances, closing of accounts, opening of a new use).
8. Printing of all balance sheets, balance sheet entry diaries, General ledger and Asset Register book provided by the code for the end of the management period.
9.Adjustment of the accounting program to the budget of the next financial year.
10. Preparation of annual declarations for which the Municipality is liable, such as corporate income tax and other declarations and supplementary statements that accompany it during its submission, etc.
11. Preparation of Balance Sheet, Results for the year, distribution of profits and appendix or whatever is provided by the current legislation.