| ÖÇ1 | Students maintain the accounting records of any business during the period, question them when necessary, identify and correct accounting errors. |
| ÖÇ2 | Students perform accounting transactions at the beginning, end, and end of the period, and analyze the relationship between these transactions and the business's financial structure and profit/loss at the end of the period. |
| ÖÇ3 | Students record any financial event or transaction by identifying the appropriate accounts from the Uniform Chart of Accounts. |
| ÖÇ4 | Students prepare the balance sheet and income statement of any business, and analyze and interpret the financial structure of the business from the financial statements they prepare. |