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Accounting Information Systems

Kiểm soát nội bộ là các phương pháp và thủ tục được sử dụng cho phép các giao dịch và bảo vệ tài sản. Khả năng tương thích có nghĩa là hệ thống hoạt động trơn tru với các hoạt động, nhân sự, và cơ cấu tổ chức. | Accounting Information Systems Chapter 7 Describe an effective accounting information system. Objective 1 Control Compatibility Flexibility Cost/benefit relationship Basic Features Basic Features Internal controls are the methods and procedures used to authorize transactions and safeguard assets. Compatibility means that the system works smoothly with operations, personnel, and the organizational structure. Basic Features Flexibility relates to the system’s ability to accommodate changes in the organization. A cost/benefit relationship indicates that the cost of controls do not exceed their value to the organization. Company Personnel Hardware Software Computerized Accounting System Computerized Accounting System Hardware is the electronic equipment that makes up a computer system. Software is a system of instructions that drive the computer to perform various functions. Properly trained personnel are critical to the successful operations of the system. Objective 2 Understand both . | Accounting Information Systems Chapter 7 Describe an effective accounting information system. Objective 1 Control Compatibility Flexibility Cost/benefit relationship Basic Features Basic Features Internal controls are the methods and procedures used to authorize transactions and safeguard assets. Compatibility means that the system works smoothly with operations, personnel, and the organizational structure. Basic Features Flexibility relates to the system’s ability to accommodate changes in the organization. A cost/benefit relationship indicates that the cost of controls do not exceed their value to the organization. Company Personnel Hardware Software Computerized Accounting System Computerized Accounting System Hardware is the electronic equipment that makes up a computer system. Software is a system of instructions that drive the computer to perform various functions. Properly trained personnel are critical to the successful operations of the system. Objective 2 Understand both computerized and manual accounting systems. Processing Input (Source documents) (Financial statements) Output Three Stages of Data Processing Computerized Accounting System entered, edited printed to paper, screen ACCOUNTING RECORDS Journals, Ledgers, Other records SOFTWARE PROCESSING PERSONNEL input transactions, request reports, protect records REPORTS DATA INPUT OUTPUT posted accessed for reports HARDWARE Designing an Accounting System Design of the accounting system begins with the chart of accounts. The chart of accounts lists all accounts and their account number in the ledger. Menu-Driven Accounting System Computer systems are organized by function or task. Computer systems usually have a choice of processing options on a “menu.” Menu-Driven Accounting System General Receivables Payables Payroll Reports Posting Account Maintenance COMPUTERIZED ACCOUNTING SYSTEM Use arrow keys to make choice. Press to access choice. Press F7 to leave menu. MAIN Inventory Utilities