TAILIEUCHUNG - Ebook Accounting information systems (11th edition): Part 2

(BQ) Part 2 book "Accounting information systems" has contents: Electronic data processing systems, revenue cycle processes, procurement and human resource business processes, the production business process, systems planning, analysis, and design, data management concepts,.and other contents. | PART II: Business Processes Electronic Data Processing Systems Learning Objectives Careful study of this chapter will enable you to: ■■ ■■ ■■ Describe how application controls are used in data processing systems to ensure accuracy and integrity of input, processing, and output. Characterize the various types of electronic systems used for transaction processing. Describe the basic functions and operation of a computerized accounting application. The Input System Manual Input Systems In some computerized accounting systems, inputs are based on handwritten or typed paper d ­ ocuments. These manually prepared documents are collected and forwarded to the data p ­ rocessing department for error checking and processing. Preparation and Completion of the Source Document  Source documents, such as customer orders, sales slips, invoices, purchase orders, and employee time cards, are the physical evidence of inputs into the transaction processing system. They serve several purposes: • Capture data; • Facilitate operations by communicating data and authorizing another operation in the • • ­process; Standardize operations by indicating what data require recording and what actions need to be taken; and Provide a permanent file for future analysis, if the documents are retained. Source documents should be standardized forms that are carefully designed for ease of use and accurate data capture. Errors that might occur during manual preparation can be minimized if the source document is well designed and easy to understand. Completed source documents are collected periodically and transferred to the data processing department for entry into the computer system. Transfer of Source Documents to Data Processing  Batch control totals and data transfer registers are fundamental controls over data transfer between user departments and data processing. The absence or inadequacy of procedures for the control of data transmitted between user departments and the data processing .

• Kế toán - Kiểm toán
• Accounting information systems
• Electronic data processing systems
• Revenue cycle processes
• The production business process
• Systems planning
• Data management concepts
• Accounting information systems
• Lecture Accounting information systems
• Hệ thống thông tin kế toán
• Accounting information
• Control information
• Information systems controls
• Lecture Accounting information systems
• 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