| 1 | Makes accounting entries related to trade receivables and payables, as well as other receivables and payables. |
| 2 | It tracks inventory movements. It manages inventory transactions during the period and at the end of the period. |
| 3 | Understands the cost principle for fixed assets and applies depreciation. |
| 4 | It resolves issues related to sources and classifies them as either external or internal. |
| 5 | Applies the principles of income and expense accounting and can calculate net income for the period. |