Conceptual objectives:

1. Identify the principles and components of accounting information systems.
2. Explain the goals and uses of special journals.
3. Describe the use of controlling accounts and subsidiary ledgers.

Analytical objectives:

1. Compute segment return on assets and use it to evaluate segment performance.

Procedural objectives:

1. Journalize and post transactions using special journals.
2. Prepare and prove the accuracy of subsidiary ledgers.
3. Appendix EA—Journalize and post transactions using special journals in a periodic inventory system.