  Literature analyzes the way in which Newton's second law can be used when
non-inertial rotating systems are used. However, the treatment of the work and
energy theorem in rotating systems is not considered in textbooks. In this
paper, we show that the work and energy theorem can still be applied to a
closed system of particles in a rotating system, as long as the work of
fictitious forces is properly included in the formalism. The coriolis force
does not contribute to the work coming from fictitious forces. It worths
remarking that real forces that do not do work in an inertial reference frame
can do work in the rotating reference frame and viceversa. The combined effects
of acceleration of the origin and rotation of the non-inertial system are also
studied.
