TAILIEUCHUNG - Lecture Accounting information systems (9th edition): Chapter 12 - Marshall B. Romney, Paul John Steinbart

Chapter 12 - The expenditure cycle: Purchasing and cash disbursements. This chapter describe the basic business activities and related data 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; Document an understanding of the expenditure cycle activities;. | Accounting Information Systems 9th Edition Marshall B. Romney Paul John Steinbart The Expenditure Cycle: Purchasing and Cash Disbursements Chapter 12 Learning Objectives Describe the basic business activities and related data 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. Document an understanding of the expenditure cycle activities. 12- Learning Objectives Identify major threats in the expenditure cycle, and evaluate the adequacy of various control procedures for dealing with those threats. Read and understand a data model (REA diagram) of the expenditure cycle. 12- Introduction Linda Spurgeon, Alpha Omega Electronics’ (AOE) president, asked Elizabeth Venko, the controller, to address the following issues: What must be done to ensure that AOE’s inventory records are current and accurate? What can be done to ensure timely delivery of quality

• Kế toán - Kiểm toán
• Accounting information systems
• Lecture Accounting information systems
• Hệ thống thông tin kế toán
• Accounting information
• Expenditure cycle
• Cash disbursements
• Accounting information systems
• Lecture Accounting information systems
• 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