【财会考试】会计学原理 第七章模版课件.pptVIP

Chapter 7 Accounting Information Systems Conceptual Chapter Objectives C1: Identify fundamental principles of accounting information systems C2: Identify components of accounting information systems C3: Explain the goals and uses of special journals C4: Describe the use of controlling accounts and subsidiary ledgers C5: Explain how technology-based information systems impact accounting Analytical Chapter Objectives A1: Compute segment return on assets and use it to evaluate segment performance Procedural Chapter Objectives P1: Journalize and post transactions using special journals P2: Prepare and prove the accuracy of subsidiary ledgers P3: Appendix 7-A: Journalize and post transactions using special journals in a periodic inventory system. Fundamental System Principles Components of Accounting Systems Components of Accounting Systems Components of Accounting Systems Components of Accounting Systems Components of Accounting Systems Special Journals in Accounting Subsidiary Ledgers Accounts Receivable Ledger Sales Journal Sales Journal Sales Journal Sales Journal Sales Journal Sales Journal Sales Journal Sales Journal Proving the Ledgers Sales Taxes Sales Tax Sales Returns and Allowances Cash Receipts Journal Cash Receipts Journal Purchases Journal Purchases Journal Cash Disbursements Journal Cash Disbursements Journal General Journal Transactions Technology-Based Accounting Systems Computer Technology in Accounting Data Processing in Accounting Computer Networks in Accounting Enterprise Resource Planning Software Segment Return on Assets Segment Return on Assets End of Chapter 7 5 73 The Cash Disbursements Journal is used to record all payments of cash. Let’s look at the Cash Disbursements Journal on the next slide. 5 73 The first transaction on June second records a payment on account within the discount period. The amounts are entered in the Cash, Inventory, and Accounts Payable columns. These columns will be posted in total at a later date. The blue check