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An accounting system consists of business processes which can be described as interrelated sets of structured activities performed by an entity to create value. The execution of business processes involves a logical time sequence and may require employees, external parties, resources, data, documents, and machines. Business processes are triggered by some economic event and have clearly defined starting and ending points. To learn about business processes various models have been developed to describe them. The Transaction Cycle model is one way to view basic business processes. The purpose of The AIS Transaction Cycles Game is to provide drill and practice or review of the elements that comprise the five typical transaction cycles identified as: revenue, expenditure, production, human resources/payroll, and financing. The game is based on the game called Connect 4. 

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