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CAP Learning Objectives
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Conceptual
  1. Identify fundamental principles of accounting information systems. (p. 262)
  2. Identify components of accounting information systems. (p. 263)
  3. Explain the goals and uses of special journals. (p. 265)
  4. Describe the use of controlling accounts and subsidiary ledgers. (p. 266)
  5. Explain how technology-based information systems impact accounting. (p. 276)
Analytical
  1. Compute segment return on assets and use it to evaluate segment performance. (p. 278)
Procedural
  1. Journalize and post transactions using special journals. (p. 267)
  2. Prepare and prove the accuracy of subsidiary ledgers. (p. 269)





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