| Information |
| Theoretical |
 Has an understanding of essential accounting, auditing and tax principles and the ability to apply these principles effectively in decision making.
Lists and describes the basic theoretical models of existing accounting and new systems in literature and remarks the intended use of these; explains of each model and / or system of the weak and strong aspects.
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| Applied |
Has an understanding of the legal and ethical issues faced by the accounting profession.
Explains how to interpret the results obtained from the application of the models in the accounting discipline.
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| Skills |
| Conceptual/Cognitive |
Has an understanding of the legal and ethical issues faced by the accounting profession.
Combines the application of the methods of business management and accounting methods.
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| Applied |
Uses the basic techniques of financial analysis to achieve the best result.
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| Personal and Professional Qualifications |
| Competence to Work Independently and Take Responsibility |
Provides leadership as an individual and / or team and takes responsibility in fulfilling the necessary work to actively manage the accounting process.
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| Learning Competency |
In recognition of the need for lifelong learning and continuous self-renewal tracks the latest developments in the field of accounting.
In a new field of accounting, uses different sources under the rules of the academic, synthesizes the information obtained and presents effectively.
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| Communication and Social Competence |
Has the ability to communicate orally and in writing.
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| Field-Specific and Professional Competence |
Practices and inquires methods, if he considers it necessary to develop and implement new ways of working.
Do researches on the science of accounting, to form the basis for the decision-making process.
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