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Learning Objectives
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Learning Objectives are classified as conceptual, analytical, or procedural.

After completing this chapter you should be able to:

Conceptual
C1 Identify the principles and components of accounting information systems.
C2 Explain the goals and uses of special journals.
C3 Describe the use of controlling accounts and subsidiary ledgers.
Analytical
A1 Compute segment return on assets and use it to evaluate segment performance.
Procedural
P1 Journalize and post transactions using special journals.
P2 Prepare and prove the accuracy of subsidiary ledgers.
P3 Appendix 7A—Journalize and post transactions using special journals in a periodic inventory system.





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