1. Identify the principles of accounting systems design.
2. Describe how general ledger software and spreadsheet software are used in accounting.
3. Describe the use of microcomputer systems in small businesses.
4. Explain how accountants use the Internet.
5. Explain the objectives and uses of special-purpose journals.
6. Explain the purposes and relationships of controlling accounts and subsidiary ledgers.
7. Construct and use a sales journal, purchases journal, cash receipts journal, cash payments journal, and other special-purpose journals as needed.