怀尔德会计学原理第21版课后习题答案SMChap007.doc

答案家 免费找答案 ?2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part. PAGE 444 Fundamental Accounting Principles, 21st Edition ?2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part. PAGE 433 Solutions Manual, Chapter 7 Chapter 7 Accounting Information Systems Questions 1. The five components of an accounting system are: source documents, input devices, information processors, information storage, and output devices. 2. Source documents contain data about business transactions or events that are put into the accounting system and processed. Examples of source documents are invoices from suppliers, checks received from customers, and payroll forms filled out by employees. 3. The five fundamental principles of accounting information systems are: (a) control principle, (b) relevance principle, (c) compatibility principle, (d) flexibility principle, and (e) cost-benefit principle. 4. An input device is used to transfer data from source documents to the information processor(s). Examples of input devices for computer systems include keyboards, scanners, and bar-code readers. 5. Data stored "off-line" are not immediately available to the information processor(s), while "online" data are immediately available. 6. Output devices provide the means by which information is taken from the accounting system and made available for use. 7. Four types of transactions usually recorded in special journals are: (a) sales on credit, (b) purchases on credit, (c) cash receipts, and (d) cash disbursements. 8. The (a) initial and (b) page numb