In order to respond to the economic conditions and increases in demand that develop as a result of globalization, business structures are changing, and instead of sole proprietorships and ordinary partnerships, they are left to trading companies that have the features to meet these developments and increases in demand.

In this study, general information about companies is given and practices regarding the establishment, capital changes, profit/loss distribution, division and liquidation of ordinary companies subject to the Code of Obligations and commercial companies subject to the Turkish Commercial Code are included.