| 1 | Student defines accounting, divides it into types, explains for whom and for what accounting produces information, reveals its place in business and its importance for business management. |
| 2 | The student explains the nature, segmentation, functioning and interrelation of active and passive accounts, balance sheet, income statement and cost accounts. |
| 3 | Student explains how the basic concepts, principles and assumptions of accounting guide accounting practices |
| 4 | The student explains how the accounting process works in any business, establishes the relationship between general accounting and the records kept in this direction with other accounting systems. |
| 5 | The student keeps the accounting records of any business for the period, queries them when necessary and reveals accounting errors and corrects these errors. |
| 6 | The student learns sustainability related to value added tax. |