Students are able to understand the organization's business processes, the concept of REA diagram and able to design it and able to distinguish the usefulness of REA with ER Diagram

Students are able to understand the concept of internalization control and are able to identify risks that may arise because of its application and business processes as well as their accounting and general control of the company.

Students understand the concept of earnings cycle and its documentation, the business process concept and its complexity and understand the life cycle of system development and the approach taken.