| 1 | Can explain the concept and types of companies. |
| 2 | Can explain the characteristics of sole proprietorship companies |
| 3 | Explain the differences between sole proprietorship companies and capital companies. |
| 4 | It can carry out the establishment transactions of sole proprietorship companies, capital changes, profit and loss distribution, taxation of profits and related transactions and accounting records. |
| 5 | Explains the mergers, profit-loss distributions, liquidation transactions of sole proprietorship companies and can make accounting records. |
| 6 | It can carry out the establishment transactions of capital companies, capital changes, profit and loss distribution, taxation of profits and related transactions and accounting records. |
| 7 | Can carry out liquidation transactions and related accounting records in capital companies |
| 8 | Can make applications for all companies. |