The Departments follows up the financial affairs of the Association and commercial enterprises, keeps the legal books by executing the accounting procedures within the scope of the legislation, performs the accrual and collection procedures of the members and other receivables of the Association and commercial enterprises. To follow up and keep the Liquid Assets of the Association and commercial enterprises by means bank, to prepare the annual adjusted trial balances, balance sheets and estimated budgets of the Association and Commercial Enterprises and to submit these to the Board of Directors are also among the duties of the Department.