TAILIEUCHUNG - Lecture Accounting information systems - Chapter 16: General ledger and reporting system

This chapter describe the information processing operations required to update the general ledger and to produce reports for internal and external users; identify the major threats in general ledger and reporting activities and evaluate the adequacy of various control procedures for dealing with them; understand the implications of new IT developments, such as XBRL, and changes in external reporting requirements, such as IFRS, for the design and operation of the general ledger and reporting system. | Chapter 16 General Ledger and Reporting System Copyright © 2012 Pearson Education 16-1 Learning Objectives Describe the information processing operations required to update the general ledger and to produce reports for internal and external users. Identify the major threats in general ledger and reporting activities and evaluate the adequacy of various control procedures for dealing with them. Understand the implications of new IT developments, such as XBRL, and changes in external reporting requirements, such as IFRS, for the design and operation of the general ledger and reporting system. Discuss how tools such as responsibility accounting, balanced scorecards, and graphs can be used to provide information managers need to effectively monitor performance. Copyright © 2012 Pearson Education 16-2 General Ledger and Reporting Copyright © 2012 Pearson Education 16-3 General Ledger and Reporting Primary function is to collect and organize The accounting cycle activities Financing .

• Kế toán - Kiểm toán
• Accounting information systems
• Hệ thống thông tin kế toán
• Lecture Accounting information systems
• General ledger
• Reporting system
• Update general ledger 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
• 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