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CAP Learning Objectives
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Conceptual
  1. Explain the steps in processing transactions.
  2. Describe source documents and their purpose.
  3. Describe and account and its use in recording transactions.
  4. Describe a ledger and a chart of accounts.
  5. Define debits and credits and explain their role in double entry accounting.
Analytical
  1. Analyze the impact of transactions on accounts and financial statements.
  2. Compute the debt ratio and describe its use in analyzing company performance.
Procedural
  1. Record transactions in a journal and post entries to a ledger.
  2. Prepare and explain the use of a trial balance.
  3. Prepare financial statements from business transactions.





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