chap8 - Studying Accounting Information Systems Business...

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1 Studying Accounting Information Systems Business Strategy AIS Applications IT Environment Business Processes  Revenue and acquisition cycle  • Process • Risks • Workflow controls • Applications (data, forms,          reports, menus) • Input controls Part 3
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2 Using Accounting Applications Accounting Application Software package used to record and store AIS data, and to generate reports c Organization By modules reflecting usage c Use Record, update, delete, etc. Real time vs. batch Archiving and purging records
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3 Organization: Modules Related functions are grouped into a module e.g. purchasing c record Pos, receive Pos, payments to suppliers, supplier information, etc. Other modules: sales, general ledger, payroll, inventory, job costing c Modules are stand-alone Users can select one or several c Data can be transferred between modules
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4 Integration Transaction: receive delivery from Smith Supplies of 10 units of Part# 402 Purchasing Module 1. Add record to  Receipt table 2. Update  Balance_Due in  Supplier Table Inventory Module 3. Increase Quantity_on_Hand in  Inventory table General Ledger Module 4. Debit Inventory / Credit Accounts  Payable in Journal Entry table 5. Update balance of inventory and  accounts payable in General  Ledger table Product#,   Quantity GL Acct.#
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Transaction# Date Product# Quantity Price Supplier GL_Account 1030 6/2/2006 402 10 $12 349 1100 Receipt Table Purchasing Module Inventory General Ledger
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6 Module Functions Similarities of modules At least one master file to maintain (agent, good, and/or service) Record events in tables Generate reports / lists for an event (transactions)
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chap8 - Studying Accounting Information Systems Business...

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