太原工业学院管理工程系会计学原理英文课件CHAPTER8 Accounting Information Systems.pptVIP

Explain the relationship of the accounting information system to the management information system and identify the components of an AIS Explain the goals and uses of special journals. Describe the use of controlling accounts and subledgers. Journalize and post transactions using special journals. Prepare and test the accuracy of subledgers. Apply journalizing and posting of transactions using special journals in a periodic inventory system. (Appendix 8A) Journalize and post transactions with sales taxes to special journals. (Appendix 8B) A system designed to collect and process data within an organization for the purpose of providing users with information. Management Information System The people, records, methods, and equipment that collect and process data from transactions and organize them in useful forms, and communicate results to decision makers. Components of an AIS Impact of technology-based systems on accounting. Electronic funds transfer (EFT) E-commerce Computer hardware Computer software Most organizations use Special Journals to enhance efficiency of transaction processing. Types Sales Journal Cash Receipts Journal Purchases Journal Cash Disbursements Journal A listing of individual accounts with a common characteristic. Common Subledgers Accounts Receivable Accounts Payable Inventory Accounts Receivable Subledger A subsidiary ledger: ?? A) Includes transactions not covered by special journals. ? B) Is a listing of all of the accounts of a business. ? C) Is a listing of individual accounts with a common characteristic. ? D) Is a listing of all accounts with balances. ? E) Is a listing of all special journals. A subsidiary ledger: ?? A) Includes transactions not covered by special journals. ? B) Is a listing of all of the accounts of a business. ? C) Is a listing of individual accounts with a common characteristic. ? D) Is a listing of all accounts with balances. ? E) Is a listing of all special journals.