1. Accounting, its method and users primarily focused on:

- meaning, function and subject of accountancy and users of accounting data,

- general principles of accountancy, balance principle and method of double entry accounting

- an account as a basic record keeping tool, books of accounts, accounting records

- accounting documents and their place in accountancy

2. Final accounts and closing entries primarily focused on:

- content of final accounts, accounting statements and their information power

- content of closing entries, determination of tax obligations

- inventorying, its purpose and partial phases, other ways of accounting records audit - consolidation of accounting statements, its purpose and methods

3. Fixed assets with focus on:

- definition and classification of fixed assets

- valuation of fixed tangible assets in the period of acquisition

- function and means of depreciation recording, accounting and tax depreciation

- valuation of fixed financial assets in comparison with valuation of current assets - ways of fixed assets sale accounting and their consequences