TAILIEUCHUNG - Lecture Accounting information systems - Chapter 13: The expenditure cycle: purchasing to cash disbursements

This chapter explain the basic business activities and related information processing operations performed in the expenditure cycle. Discuss the key decisions to be made in the expenditure cycle, and identify the information needed to make those decisions. Identify major threats in the expenditure cycle, and evaluate the adequacy of various control procedures for dealing with those threats. | Chapter 13 The Expenditure Cycle: Purchasing to Cash Disbursements Copyright © 2012 Pearson Education 13-1 Learning Objectives Explain the basic business activities and related information processing operations performed in the expenditure cycle. Discuss the key decisions to be made in the expenditure cycle, and identify the information needed to make those decisions. Identify major threats in the expenditure cycle, and evaluate the adequacy of various control procedures for dealing with those threats. Copyright © 2012 Pearson Education 13-2 The Expenditure Cycle Copyright © 2012 Pearson Education 13-3 The Expenditure Cycle Activities and information processing related to: Purchasing and payment of Goods and services Primary objective: Minimize the total cost of acquiring and maintaining inventories, supplies, and the various services the organization needs to function Copyright © 2012 Pearson Education 13-4 Expenditure Cycle Activities Ordering materials, supplies, and services .

• Kế toán - Kiểm toán
• Accounting information systems
• Hệ thống thông tin kế toán
• Lecture Accounting information systems
• The expenditure cycle
• Expenditure cycle general controls
• Ordering controls
• Accounting information systems
• Lecture Accounting information systems
• Accounting information
• Control information
• Information systems controls
• Information security
• System reliability
• Accounting system
• Systems development life cycle
• Systems design
• Value of information
• Business process
• Business process cycles
• Systems development
• Systems analysis
• Information systems
• Auditing computer
• Auditing process
• Privacy controls
• Processing integrity
• Availability controls
• Financial Accounting
• Principles of financial accounting
• Fundamental system principles
• Accounting systems
• Production cycle
• Human resources management
• General ledger
• AIS development strategies
• Reporting Systems
• Accounting information system
• AIS super system
• Computer accounting
• System security
• The accountant
• Information technology
• Documenting accounting information systems
• Data modeling
• Enterprise resource planning systems
• ERP systems
• Value chain
• Supply chain
• Decision structure
• Control frameworks
• Internal controls
• COBIT framework
• Accounting cycle
• Transaction processing
• Internal control
• Control environment