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A frequent criticism of accounting students by employers is their lack of understanding of basic documents, records and schedules. The ILA for this course is intended to give students some practical expereience to help overcome students' lack of knowledge about basic business systems. During weeks one and two we reviewed the materials included in the System Understanding Aid and used for completing the course project. You'll find journals, ledgers, worksheets, receiving reports, sales invoices, bill of landings, deposit slips and more.

Why do you believe the knowledge of documents and records and their realtionship to financial statements is essentail for the study of accounting systems?

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