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CONCEPTUAL

C1 Identify the principles and components of accounting information systems. (p. E-2)

C2 Explain the goals and uses of special journals. (p. E-5)

C3 Describe the use of controlling accounts and subsidiary ledgers. (p. E-6)

ANALYTICAL

A1 Compute segment return on assets and use it to evaluate segment performance. (p. E-18)

PROCEDURAL

P1 Journalize and post transactions using special journals. (p. E-8)

P2 Prepare and prove the accuracy of subsidiary ledgers. (p. E-9)

P3 Appendix E-A—Journalize and post transactions using special journals in a periodic inventory system. (p. E-22)