| ÖÇ1 | Defines the types of companies and activities. |
| ÖÇ2 | organizational processes of the Company, profit and loss distribution, capital increase and decrease, liquidation company knows and uses accounting records relating to all these. |
| ÖÇ3 | Compares different business combinations. |
| ÖÇ4 | Analyzes the problems of accounting for goodwill arising. |
| ÖÇ5 | The values of the consolidation of accounting practices. |
| ÖÇ6 | Summarizes the different types of companies in different tax advantages. |