Divide the class into groups of four or five students. Each group should have one piece of paper and a pen or pencil. The paper and pencil pass clockwise around the group, giving each student a chance to write down his/her response to the following exercise.

As the student writes the response, he/she should say the response aloud to the group. (This both involves the group and alerts the remaining members that the response has already been considered.) After five to 10 minutes, have a representative from each group read their group’s responses aloud to the class.

List as many interrelated parts, processes, and objectives of an accounting information system as possible.