| 1 | Describe the importance of accounting for the other departments and business management. |
| 2 | Relate the active and inactive accounts, income statement and the structure of cost calculations, function and establish relationships with each other. |
| 3 | Define accounting process, in any business and can relate the accounts, and records kept in accordance with the other accounting systems. |
| 4 | Keep accounts and records of any business during term and inquire them when required and can reveal the accounting errors and can correct these errors. |
| 5 | Process and qualify the active and inactive accounts, income statement and the structure of cost calculations and relate with each other, and can recognise any business accounting process. |
| 6 | Keep interm accounts and records of any business during term and analyze the relation of interm processes with financial structure and the final profit / loss. |
| 7 | Recognise the financial structure of enterprises from composed financial statements. |
| 8 | Define and interpret the records and reports designed for accurate decision of the top management. |