tailieunhanh - Bài giảng Hệ thống thông tin kế toán: Chapter 4 - ThS. Vũ Quốc Thông

Bài giảng "Hệ thống thông tin kế toán - Chapter 4: Accounting related processes" presentation of content: The revenue cycle - Sales to cash collections, the revenue cycle, revenue cycle activities,. Invite you to reference. | Vũ Quốc Thông 10 16 2014 IHO CHI MINH CITY OPEN UNIVERSITY ACCOUNTING - AUDITING FACULTY ACCOUNTING INFORMATION SYSTEM ACCOUNTING RELATED PROCESSES Lecturer Vũ Quốc Thông Chapter 4 Learning Objectives Describe the basic business activities and related information processing operations performed in the related accounting cycle. Discuss the key decisions that need to be made in the related accounting cycle and identify the information needed to make those decisions. Identify major threats in the related accounting cycle and evaluate the adequacy of various control procedures for dealing with those threats. 4-2 1 Vũ Quốc Thông 10 16 2014 The Revenue Cycle Sales to Cash Collections 4-3 2 Vũ Quốc Thông 10 16 2014 The Revenue Cycle Provides goods and services to customers Collects cash in payment for those sales Primary Objective P-P-P Provide the right product In the right place At the right time for the right price 4-5 4-6