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تعد شركات الأشخاص من أهم الأشكال القانونية للأعمال التجارية، ويهتم فرع محاسبة شركات الأشخاص بالإجراءات المحاسبية الخاصة بتكوين شركات الأشخاص، وطريقة إضافة شريك، طريقة توزيع الأرباح بين الشركاء، وكذلك الإجراءات المحاسبية الخاصة بالتصفية أو خروج شريك.
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