| 1 | Understands information users in the context of financial statements and learns the principles and concepts used in the preparation of financial statements. |
| 2 | Prepares the balance sheet (statement of financial position). |
| 3 | Prepares the income statement and gains a basic understanding of other financial statements.Knowledge of non-financial reporting processes, such as sustainability reporting and ESG indicators, increases. |
| 4 | Examines the purpose of financial analysis, understands the types of analysis, and classifies techniques according to these types.It analyzes financial statements using comparative and percentage methods. |
| 5 | Analyzes and interprets financial statements using trend percentages and ratio analysis methods. |