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Accounting Information Systems

Learning Goals

Describe the nature of business information systems.

Describe the nature of accounting information systems.

Describe and illustrate the basic elements of transaction

processing systems.

Describe and illustrate the basic elements of a financial

reporting system.

Describe the accounting cycle for the double-entry

accounting system.

Describe and illustrate the computation and use of

earnings before interest, taxes, depreciation, and

amortization (EBITDA).

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