会计学ch07(精品·公开课件).ppt

Accounting Information Systems Chapter 7 Objective 1 Basic Features Basic Features Internal controls are the methods and procedures used to authorize transactions and safeguard assets. Compatibility means that the system works smoothly with operations, personnel, and the organizational structure. Basic Features Flexibility relates to the system’s ability to accommodate changes in the organization. A cost/benefit relationship indicates that the cost of controls do not exceed their value to the organization. Computerized Accounting System Computerized Accounting System Hardware is the electronic equipment that makes up a computer system. Software is a system of instructions that drive the computer to perform various functions. Properly trained personnel are critical to the successful operations of the system. Objective 2 Understand both computerized and manual accounting systems. Three Stages ofData Processing Computerized Accounting System Designing an Accounting System Design of the accounting system begins with the chart of accounts. The chart of accounts lists all accounts and their account number in the ledger. Menu-Driven Accounting System Computer systems are organized by function or task. Computer systems usually have a choice of processing options on a “menu.” Menu-Driven Accounting System Preparing Accounting Reports Objective 3 Understand how spreadsheets are used in accounting. Integrated Accounting Systems Computerized accounting systems are organized by modules. These modules are separate but integrated units. A sales transaction entry will update two modules: Accounts Receivable/Sales Inventory/Cost of Goods Sold Ana’s Boutique Example Ana wants to budget for expected cash collections in the month of May. Past experience indicates that 50% of credit sales are collected in the month of sales and 50% the following month. Ana’s Boutique Example May sales were $250,000. $50,000 were cash sales. April credit sales amounted to $120,000. Wha