| 1 | to teach of moral and ethical concepts and theories of ethics, moral development process |
| 2 | to teach of the structure of the accounting profession and the development of the accounting profession |
| 3 | to teach of the importance of morality and ethics in accounting profession |
| 4 | to teach of the application of moral theories in accounting profession |
| 5 | to teach of moral and ethical problems and solutions in the accounting profession |
| 6 | to teach of regulations of morality and ethics in accounting |