The text prepares students for later courses by providing them with a solid foundation in accounting mechanics. It also frees intermediate accounting faculty from teaching bookkeeping details. Each chapter ends with review questions, discussion questions, exercises, and problems. For each accounting cycle, the author discusses the functions of the cycle, the source documents to the cycle, who processes what, the outputs of the cycle, and document flow charts. Introduction to Accounting Systems is a comprehensive learning system, packaged with Godes Financial Accounting Tutor software.