| ÖÇ1 | The student knows the accounting profession and its staff, and becomes aware of the responsibility required by the profession. |
| ÖÇ2 | I. and II. Comprehends how to prepare the books that are compulsory for class businesses to keep. |
| ÖÇ3 | Makes the documents used in accounting and their applications in accounting. |
| ÖÇ4 | It prepares the commercial documents that must be issued by the enterprises in line with the regulations in the TPL. |
| ÖÇ5 | It performs the accounting applications of the documents issued according to the TPL. |
| ÖÇ6 | Recognize the commercial document and accounting practices within the regulations in the TTL. |
| ÖÇ7 | Performs declaration preparation and accounting practices. |
| ÖÇ8 | Establishes the relationship between commercial documents with the information learned and practical examples. |