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• Explain the concept of the organization includes: core business, business strategy, business functions, customers, suppliers, partners and business process.
• Describe the relationship of business processes and business activities, operating events, information events and decision/management events, and REA modeling
• Explain the concept of the evolution of corporate governance
• Explain why systems documentation is important to the organization and the accounting function
• Explain how business size and complexity may influence the choice of systems development strategy for an organization
• Describe the key objectives and strategic implications of the revenue, expenditure cycle, production cycle
• Describe the key objectives and strategic implications of the general ledger and financial reporting cycle