The Student ToolKit CD-ROM features 3 student supplements. These are 1.) General Ledger Application Software (GLAS) 2.) Student Spreadsheet Application Template Software (SPATS) 3.) Essentials of Accounting: A Multimedia Approach -- Developed by GMAC, this software provides a multimedia overview of the mechanics of the accounting cycle transaction process. Using live animation and actual video footage, it provides an introduction to the accounting process and financial statement analysis via a self-directed learning unit that explores Internet Resources Consulting, a service organization.