| ÖÇ1 | Accounting definition and the types of separation, accounting for who and what information it produces for, the place and importance of business management in the enterprise of accounting for put forward by the student |
| ÖÇ2 | All accounts in active and passive, income statement and cost accounts, and the operation is put forward by the student |
| ÖÇ3 | Basic accounting concepts, principles and assumptions of accounting practices are explained by the student |
| ÖÇ4 | Student explain how the process works in any enterprise accounting, general accounting and other accounting systems |
| ÖÇ5 | Student maintains accounting records for the period of any business, finds accounting errors, queries, and exposes them when necessary, corrects these errors |