1. Fixed assets – all methods of acquisition
2. Life cycle of fixed assets – depreciation (component depreciation, residual value), disposal by sale, by donation or through liquidation
3. Current assets – inventory: bookkeeping procedures by method B,
pricing on consumption, inventory from own production
4. Current assets – receivables: statement of claims focused on trade receivables, provisions, writing off receivables, assignment of claims
5. Balance sheet liabilities - equity
6. Balance sheet liabilities - external funding sources
7. Costs and their structure, content and accounting in accounting cost classes
8. Revenues and their structure, content and accounting in accounting revenue classes
9. Profit: ascertaining the profit, accounting for its distributions
10. Cut-off entries in the wider sense, cost and revenue accruals, accrued items and exchange rate differences by balance-sheet date
11. Closure of accounts, income tax (current and deferred tax)
12. Producing and verifing of financial statements and annexes
13. The ethics of accounting work, communication of the accountant with shareholders