| ÖÇ1 | Recording of financial transactions occurring within an accounting period in businesses to relevant accounts based on documents |
| ÖÇ2 | Accounting for goods movements, intermittent inventory, continuous inventory method |
| ÖÇ3 | Determination of the differences between real situation and those seen in accounts for various reasons in assets other than goods and their journal entries |
| ÖÇ4 | Determination and recording of receivables, shares, and their values on the balance sheet day in the portfolio |