Which of the following is not part of maintaining Company Accounting Details?

Maintaining Company Accounting Details involves overseeing various components that ensure the financial records of a company are accurate and well-organized. The correct focus in this scenario is on elements that are specific to the operational side of accounting details.

Opening ledger years and periods primarily concerns the operational mechanics of accounting, ensuring that financial transactions are recorded in the correct timeframes. However, this process is not fundamentally about maintaining the overarching accounting structure of the company itself, which is what is meant by "Company Accounting Details." Company financial policies, general ledger accounts, and fiscal year setup are integral aspects of how a company manages and presents its financial information. These components are foundational to establishing accounting principles and guidelines, determining accounting practices, and establishing the periods over which financial performance will be reported.

In contrast, opening ledger years and periods is more of a procedural step that ensures the continuity of financial reporting rather than a maintenance aspect of company accounting principles or structure. Thus, it stands apart from the other options in defining the core activities involved in maintaining the accounting details of a company. Understanding this distinction helps clarify the focus on structural rather than procedural elements in the context of Company Accounting Details.