基础会计学英文版lesson08-enAccounting Information Systems.ppt

* * * * * * * * * * * * * * Sales Journal * Sales Journal * On Feb. 28th, post the column total to Accounts Receivable Sales Journal * On Feb. 28th, post the column total to Sales Sales Journal * Now post the COGS and Inventory accounts Sales Journal * Remember to update the account balances and the posting references Cash Receipts Journal * Cash Receipts Journal * Purchases Journal * Cash Payments Journal * General Journal Transactions Adjusting Entries Reversing Entries Transactions not recorded in Special Journals * Computerized AIS Computerized accounting systems have become more widely used as the cost of computer hardware and software has declined Why did we study manual accounting systems? The concepts for a manual system has also apply to computerized systems * * Computerized Accounts Receivable System The End of Lesson 8 * * * * * * * * * * * * * * * * * * * * Lesson 8Accounting Information Systems Task Team of FUNDAMENTAL ACCOUNTING School of Business, Sun Yat-sen University Outline Fundamental Principles of Accounting Information system A diagram of the accounting process Accounting System Components General Journal Transactions Computerized Accounting Information System * * Management Information System * Sales and Marketing System Finance System Human Resources System Production System Accounting Information Systems (AIS) * Collect and process data from transactions and events Organize them in useful forms Communicate results to decision makers Fundamental Principles of AIS Cost-effectiveness Balance Flexibility to meet future needs Adequate internal control Effective reporting Adaptation to organization structure * Internal Controls of AIS Competent personnel and rotation of duties Assignment of responsibility Separation of responsibility for related operation Separation of operation and accounting Proofs and security measure Independent review * The accounting process * Appropriate business documents prepared or received Record transactions in