TAILIEUCHUNG - Lecture Accounting information systems: Basic concepts and current issues (3rd edition): Chapter 13 - Robert L. Hurt

Chapter 13 - Acquisition/Payment process. After studying this chapter you will be able to: Explain its role and purpose; list and discuss, in order, the steps in the process; explain how the generic structure of most AIS applies to the process; process common transactions; design & critique internal controls based on common risk exposures; develop & interpret process-related systems documentation. | Chapter 13 Acquisition/Payment Process Outline Expected outcomes Process role & purpose Process steps AIS components Systems documentation Expected outcomes With respect to the acquisition / payment process: Explain its role and purpose. List and discuss, in order, the steps in the process. Explain how the generic structure of most AIS applies to the process. Process common transactions. Design & critique internal controls based on common risk exposures. Develop & interpret process-related systems documentation. Process role and purpose Purchase inventory & other assets On account For cash Pay for purchases Value chain relationships Procurement Inbound logistics Process steps Request goods & services based on monitored need. Forms: purchase requisition Agents: department managers, purchasing dept. Authorize a purchase. Forms: purchase order Agents: purchasing department Process steps Purchase goods & services. Forms: purchase order Agents: purchasing department, vendor Receive goods & services. Forms: purchase order (blind copy), receiving report Agents: receiving clerks, common carrier Process steps Disburse cash. Forms: purchase order, receiving report, check Agents: cash payments clerk, vendor Process purchase returns as necessary. Process steps Lecture break 13-1 Which steps in the acquisition / payment process could be made more efficient / effective with information technology? How is human judgment involved in the acquisition / payment process? AIS components Inputs & outputs Forms listed on previous slides Processes Process steps Accounting cycle Common transactions Purchase of inventory on account Purchase of inventory for cash Cash payments for purchases on account Inventory returns AIS components Storage Master files Employee Inventory Vendor Transaction files Purchases Cash payments Junction files Purchases / inventory AIS components Internal controls Purchase authorizations Conflict of interest policy Supplier qualifications Strategic .

• Kế toán - Kiểm toán
• Accounting information systems
• Lecture Accounting information systems
• Information systems
• Payment process
• Acquisition process
• Accounting information systems
• Lecture Accounting information systems
• Hệ thống thông tin kế toán
• 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
• 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