·         The introduction to accounting and its integral parts (bookkeeping, budgeting, accounting supervision, accounting analysis, accounting information reporting)

·         Legal system and principles of accounting (corporate legislation, accounting legislation, accounting standards)

·         Accounting for basic economic categories (costs, expenses, revenues, profit/loss, assets, liabilities)

·         The bookkeeping process (bookkeeping document, books of account, double-entry accounting system)

·         Financial statements (balance sheet, income statement, cash flow statement)