Electronic Cloud Version Systems Understanding Aid (eSUA)

The Electronic Cloud Version of the Systems Understanding Aid (eSUA), 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 eSUA is a comprehensive accounting practice set that includes flowcharts, realistic business documents, and internal controls. The eSUA 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 eSUA is designed for use in AIS, financial accounting, auditing, and capstone courses. 

The eSUA 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.