ISBN# 978–0–912503–74-5

Suggested Retail Price to Students:

Bookstore: $79.50

Online: $72.00
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Electronic Cloud Version of the Systems Understanding Aid

1st Edition

Arens, Ward, Bay, and Drum

The Electronic Cloud Version of the Systems Understanding Aid (E-SUA), 1st Edition by Arens, Ward, Bay, and Drum, is a cloud-based version of our most popular accounting supplement, the Systems Understanding Aid (SUA), 10th  Edition by Arens and Ward. Like the SUA, the E-SUA is a comprehensive accounting practice set that includes flowcharts, realistic business documents, and internal controls. The E-SUA combines the hands-on learning approach of the SUA with cloud-based convenience to help students understand basic business documents and visualize information flow in the accounting process. The E-SUA is designed for use in AIS, financial accounting, auditing, and capstone courses. The E-SUA was designed to help students:

  • understand flowcharts, documents, records, internal controls, and their role in the accounting process.
  • see the big picture of accounting by completing all phases of an accounting project.
  • understand accounting transactions and their relationship to financial statements.

In this 15-20 hour online project, students will:

  • electronically complete all documents and records in the cloud based on instructions and flowcharts.
  • use the transactions data to prepare entries in appropriate journals and individual postings to the general and subsidiary ledgers.
  • perform internal control procedures indicated on the flowcharts.
  • prepare adjusting entries in the general journal and post journals to general and subsidiary ledgers.
  • prepare an income statement, balance sheet, and statement of cash flows.
  • prepare a bank reconciliation.
  • prepare a monthly accounts receivable statement.
  • prepare reports of accounts receivable aging, accounts payable, and fixed assets.
  • file all completed E-SUA documents and records as indicated in the flowcharts.

Convenient Features of the Cloud-based E-SUA:

  • Automatic grading!
  • The ability to assign a different transaction set to each student, if desired.
  • Two main categories of transaction sets to choose from: (1) shorter/less complex and (2) longer/more complex, Guidance for choosing the best transaction set type for your course/students is provided in the Instructor’s Guide/Solutions Manual.
  • Choice of approach: chronological or cycle-based, depending on which approach best suits your course.
  • Choice of one or four assignments, with timers for each assignment.
  • Choice of either one grading submission or up to five grading submissions for each assignment.

Upon completing Electronic Cloud Systems Understanding Aid, give students hands–on experience in learning the differences and similarities of manual and computerized systems by following up with QuickBooks Pro 2020:

Computerized Accounting Using Quickbooks Pro 2020, 6th Edition

The most extensively used accounting software program in the world. A fully operational version is included

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The perfect addition to many different courses.

Using the E-SUA will provide students with a solid understanding of business forms, records and the accounting process. Its use is highly effective in:

  • Accounting Information Systems courses
  • Financial Accounting courses
  • Auditing courses
  • Stand-alone and Capstone courses

Using the E-SUA will enable students to:

  • Tie the entire accounting process together better than anything ever used before.
  • Visualize what happens in the accounting process by doing the integrated project instead of just reading about it or doing short projects that are not connected.
  • Become actively involved in reading flowcharts, preparing documents, recording transactions, performing internal control activities, and preparing different reports and schedules.
  • Complete the project by following the instructions without requiring much of the professor′s time.