| 1 | Can recognize and comprehend the basic concepts and basic principles of accounting. |
| 2 | Can explain the characteristics of businesses operating in commercial life |
| 3 | Can recognize and edit documents used in commercial life. |
| 4 | Can understand the sample application and expenses for the next months according to the intermittent and continuous inventory method. |
| 5 | Can understand the value added tax to be deducted, prepaid taxes and funds, personnel advances, counting and receipt deficiencies. |
| 6 | Can understand records related to land and plots, facilities, machinery and equipment, vehicles and fixtures |
| 7 | Understand depreciation, accumulated depreciation, depreciation calculation methods, depreciation recording methods in fixed assets. |
| 8 | Can understand future years' expenses and income accruals, financial debts and bank loans |
| 9 | You can learn about commercial debts. |
| 10 | EditDelete Can edit monthly trial balances |
| 11 | Can understand the basic principles of organizing the balance sheet and income statement |
| 12 | By understanding the functioning of balance sheet and income statement accounts, one can organize the general provisional balance. |
| 13 | Can understand the importance of contemporary technologies related to the accounting profession. |