| ÖÇ1 | Students learn how to do bookkeeping, and analyse and find errors and also correct them. |
| ÖÇ2 | Students do all accounting issues for both in the term and at the end of the term. And they can consider the relations between issues and profit/loss |
| ÖÇ3 | Students can choose the appropraite accounts from the uniform account chart and record the issues. |
| ÖÇ4 | Students can prepare the financial statements, understand and analyse. |
| ÖÇ5 | The student can perform end-of-term accounting transactions and evaluate the financial statements together with the social impacts. |