| ÖÇ1 | Explains the basic concepts of accounting, generally accepted accounting principles, the accounting process and the relationship with sustainability. |
| ÖÇ2 | Records, classifies, and accounts for transactions related to asset accounts. |
| ÖÇ3 | Explains the operation and applications of liability accounts and makes the related accounting entries. |
| ÖÇ4 | Records, classifies and accounts for income statement accounts. |