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Accounting Information Systems ,[object Object]
Objectives for Lecture 4 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
 
Journal Vouchers/Entries: How do we get them?   ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Revenue Cycle Databases ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
DFD of Sales Order Process
Sales Order Process Document Flowchart
Sales Order Process Document Flowchart …
Manual Sales Order Processing ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Manual Sales Order Processing …
[object Object],[object Object],[object Object],Manual Sales Order Processing …
DFD of Sales Returns
Sales Returns Document Flowchart
Sales Return Journal Entry ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
DFD of Cash Receipts Processes
Cash Receipts Document Flowchart
Manual Cash Receipts Processes ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Manual Cash Receipts Processes …
Summary of Internal Controls
Authorisation Controls ,[object Object],[object Object],[object Object],[object Object],[object Object]
Segregation of Functions: Three Rules ,[object Object],[object Object],[object Object]
Segregation of Functions ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Supervision ,[object Object],[object Object]
Accounting Records ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Access Controls ,[object Object],[object Object]
Independent Verification ,[object Object],[object Object],[object Object],[object Object],[object Object]
Automating the Revenue Cycle ,[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Automating the Revenue Cycle …
Computer-Based Accounting Systems (CBAS) ,[object Object],[object Object],[object Object]
Example: Automated Batch Sales
Reengineering Sales Order Processing Using Real-Time Technology ,[object Object],[object Object],[object Object],[object Object]
Real-time Sales Order
Advantages of Real-Time Processing ,[object Object],[object Object],[object Object],[object Object]
Reengineered Cash Receipts ,[object Object],[object Object],[object Object],[object Object],[object Object]
Automated Cash Receipts
Point-of-Sale Systems ,[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],Point-of-Sale Systems …
Computerized POS
Reengineering Using EDI ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
EDI System Purchases System Company A’s mailbox Company B’s mailbox Sales Order System Application Software Application Software Direct Connection VAN Company A Company B EDI  Translation Software EDI  Translation Software Communications Software Communications Software Other Mailbox Other Mailbox
Reengineering Using the Internet ,[object Object],[object Object],[object Object],[object Object],[object Object]
CBAS Control Considerations ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],CBAS Control Considerations …
PC-Based Accounting Systems … ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
PC Control Issues ,[object Object],[object Object],[object Object]

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Transaction cycles @ ppt dom s

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