(SC - 00-116) System of Capitals In this course the student is enabled to develop a Systems of Capitals, in which all forms of capital value of an organization are counted. These tendencies are revised in the management of intellectual capital and are the modules of accounting for intellectual assets. The proposal of Systems of Based Capitals in Knowledge is analyzed. This concept is applied during the course through the creation of the Integral States of Results of an organization, covering the tangible assets of support of knowledge, the Human Capital, the Capital of Organizational Practice, the Capital of Organizational Identities, the Intellectual Property and the Relational Capital. The main support tools to intellectual capital are reviewed during the course. The whole course is integrated in terms of a business strategy based on knowledge.