class18 - 33:010:458 33:010:458 Accounting Information...

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33:010:458 33:010:458 Accounting Information Accounting Information Systems Systems Dr. Peter R. Gillett Associate Professor Department of Accounting, Business Ethics and Information Systems Rutgers Business School–Newark and New Brunswick
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Accounting Information Systems November 2, 2009 Dr. Peter R. Gillett 2 A.I.S. Class 18: Outline A.I.S. Class 18: Outline ± Ash Accounting Stage 5 ± Learning Objectives for Chapter 12 ± Chapter 12 Summary ± Group Work for Chapter 12 (1) ± Group Work for Chapter 12 (2) ± Group Work – Siding Solutions ± Ash Accounting ± XBRL
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Accounting Information Systems November 2, 2009 Dr. Peter R. Gillett 3 Ash Accounting Stage 5 Ash Accounting Stage 5 ± Do we want Customer#, Vendor#, etc. to be numeric? Why? Will Autonumber be appropriate? ± Consider appropriate Coding Schemes ± Will Autonumber be appropriate for events? ± Perhaps Autonumber Primary keys, but not Foreign keys ± What about Account Codes?
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Accounting Information Systems November 2, 2009 Dr. Peter R. Gillett 4 Learning Objectives for Chapter 12 Learning Objectives for Chapter 12 ± After studying this chapter you should be able to: * use the General Systems Model to describe an information system for meeting the information needs relative to revenue business processes * identify a comprehensive set of information needs and user requirements for a database driven information system for revenue business processes * develop an extended entity relationship diagram depicting a data oriented view of revenue business processes
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Accounting Information Systems November 2, 2009 Dr. Peter R. Gillett 5 Learning Objectives for Chapter 12 Learning Objectives for Chapter 12 ± After studying this chapter you should be able to: * convert an extended entity relationship diagram of revenue business processes to tables for implementation in a relational database system * construct a context diagram and a level 0 data flow diagram depicting a process oriented view of revenue business processes * identify the tables and database forms that would be created to implement the data and process oriented models * indicate how accounting views such as a sales journal and current accounts receivable can be generated in a relational database system
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Accounting Information Systems November 2, 2009 Dr. Peter R. Gillett 6 Learning Objectives for Chapter 12 Learning Objectives for Chapter 12 ± After studying this chapter you should be able to: * indicate how non-financial information needs can be met in a relational database system for revenue related business processes * identify controls that should be implemented in a
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class18 - 33:010:458 33:010:458 Accounting Information...

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