Systems Understanding Aid for Auditing

A comprehensive manual accounting practice set that includes flowcharts, documents and internal controls. Uses a hands–on approach to help students understand basic business documents and visualize information flow in the accounting process. It is used in systems, financial accounting, auditing and capstone courses.

Edition Changes: Documents have been modernized and the details of certain transactions have been changed (number of units purchased, number of units sold, selling prices, etc.).

• Help students understand flowcharts, documents, records, internal controls, and their role in the accounting process.


• Help students see the big picture of accounting by doing all phases of an accounting project.


• Help students understand accounting transactions and their relationship to financial statements.