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Lecture Principles of accounting (2005): Chapter 7 - Needles, Powers, Crosson

Chapter 7 - Accounting information systems. Chapter 7 addresses the goal of organizing accounting systems in order to process a large number of transactions efficiently. Discussion includes how small businesses are using technology and the Internet to transform data into financial statements. | Accounting Information Systems Multimedia Slides by: Gail A. Mestas, MAcc, New Mexico State University Chapter 7 Learning Objectives Identify the principles of designing accounting information systems. Describe the use and structure of spreadsheet software and general ledger systems in computerized accounting systems. Explain how accountants and businesses use the Internet. Learning Objectives (cont’d) Describe the role of special-purpose journals and their relationship to controlling accounts and subsidiary ledgers. Construct and use a sales journal, purchases journal, cash receipts journal, and cash payments journal. Principles of Accounting Information Systems Design Objective 1 Identify the principles of designing accounting information systems Accounting Information Systems summarize financial data about a business and organize the data into useful forms Accomplished by means of data processing Accountants communicate results to management Management uses resulting data to . | Accounting Information Systems Multimedia Slides by: Gail A. Mestas, MAcc, New Mexico State University Chapter 7 Learning Objectives Identify the principles of designing accounting information systems. Describe the use and structure of spreadsheet software and general ledger systems in computerized accounting systems. Explain how accountants and businesses use the Internet. Learning Objectives (cont’d) Describe the role of special-purpose journals and their relationship to controlling accounts and subsidiary ledgers. Construct and use a sales journal, purchases journal, cash receipts journal, and cash payments journal. Principles of Accounting Information Systems Design Objective 1 Identify the principles of designing accounting information systems Accounting Information Systems summarize financial data about a business and organize the data into useful forms Accomplished by means of data processing Accountants communicate results to management Management uses resulting data to make decisions Enterprise Resource Planning (ERP) Systems Comprehensive information systems Integrate Financial and nonfinancial information Customer, operations, and supplier information Accounting serves as the base Are set up, monitored, and operated by accountants Impossible to use without a basic knowledge of accounting General Principles of Accounting Information Systems Design Cost-benefit principle Control principle Compatibility principle Flexibility principle Analysis of computer system choices begins with these four principles Cost-Benefit Principle Holds that the benefits derived from a system and the information it generates must be equal to or greater than its costs Benefits ≥ Cost The most important systems principle Cost-Benefit Principle (cont’d) The benefits must be weighed against tangible and intangible costs Tangible costs Personnel, forms, equipment Intangible costs Cost of wrong decisions resulting from the lack of good information Control Principle Requires that an