... A and B D Neither A nor B 45 Information technology can be an important tool in which of the five generic elements of an AIS? A Inputs and outputs only B Outputs and storage only C Processes and ... than human judgment? A Steps 4 and 9 of the accounting cycle B Calculating depreciation and creating a new customer order form in Word C Step 4 of the accounting cycle and calculating depreciation ... information technology and human judgment are essential in any AIS 44 In an AIS, human judgment is important in: A The second step of the accounting cycle B The design and implementation of internal
Ngày tải lên: 26/03/2019, 11:41
... Systems: Basic Concepts and Current Issues 4th edition Robert L Hurt Trang 2Chapter 1 Role and Purpose of Accounting Information Systems Trang 3Outline • Definition of AIS Trang 4Learning ... set of interrelated activities, documents and technologies – Designed to collect data, process it and report information – To a diverse group of internal and external decision makers in organizations ... 13Information literacy competence” • The ability to find, evaluate, use and communicate information in all of its various formats Trang 14Information literacy UMUC criteria for evaluating information
Ngày tải lên: 14/10/2020, 14:02
Lecture Accounting information systems: Basic concepts and current issues (4/e): Chapter 2 - Robert L. Hurt
... accounting cycle. Trang 4Accounting and bookkeeping Accounting is the process of identifying, measuring, and communicating economic information to permit informed judgments and decisions by users of the ... of the information The part of accounting associated with identifying and measuring economic information Trang 5Accounting and bookkeeping • Identifying Recognizing events that give rise to journal ... Wages payable 401 Bonds payable 501 Capital stock 505 Retained earnings Trang 12Coding systems have meaning complex chart of accounts of its meaning accounting certifications 03 514 101 geographic
Ngày tải lên: 14/10/2020, 14:02
Lecture Accounting information systems: Basic concepts and current issues (4/e): Chapter 3 - Robert L. Hurt
... internal control and explain its importance in the accounting information system 2. Explain the basic purposes of internal control and its relationship to risk 3. Describe and give examples ... and give examples of various kinds of risk exposures Trang 4Learning objectives 4. Prepare a simple risk/control matrix 5. Summarize and explain the importance of COSO’s 2013 “Internal Control— ... internal control systems and design effective internal controls Trang 5Internal control definition A process, effected by an entity’s board of directors, management and other personnel, designed
Ngày tải lên: 14/10/2020, 14:02
Lecture Accounting information systems: Basic concepts and current issues (4/e): Chapter 4 - Robert L. Hurt
... Trang 1Chapter 4 Management Concepts Trang 2• Expectancy theoryTrang 3Learning objectives 3 List and discuss some basic principles of business process management. 4 Explain expectancy ... systems. Trang 4COSO ERM framework • Definition of enterprise risk management Enterprise risk management is a process, effected by an entity’s board of directors, management and other personnel, ... between the ERM and internal control definitions? Trang 5• MonitoringWhat similarities & differences do you see between the ERM and internal control frameworks? Trang 9by 10% in the coming
Ngày tải lên: 14/10/2020, 14:02
Lecture Accounting information systems: Basic concepts and current issues (4/e): Chapter 5 - Robert L. Hurt
... systems development life cycle 2) Explain the advantages and disadvantages of using the SDLC 3) Apply the SDLC in accounting contexts 4) List and discuss the levels of the capability maturity model ... Information Systems Concepts Trang 2Outline • Learning objectives • Systems development life cycle • Capability maturity model • IT decision factors Trang 3Learning objectives 1) List and discuss, in ... life cycle 3) Design JKR wants to use decision trees, neural networks and various statistical tests to analyze its data 4) Build Rather than creating a tool from scratch, JKR evaluates several
Ngày tải lên: 14/10/2020, 14:03
Lecture Accounting information systems: Basic concepts and current issues (4/e): Chapter 6 - Robert L. Hurt
... program flowcharts, and hardware flowcharts 2) Explain the basic parts of and design considerations common to all types of flowcharts 3) Identify and describe common symbols and information technology ... in flowcharting 4) Discuss ways flowcharts impact the design, implementation, and evaluation of accounting information systems 5) Create and interpret systems flowcharts Trang 4Flowchart types ... objectives • Flowchart types and uses in AIS • Symbols • Design considerations • Design steps • Examples Trang 3Learning objectives 1) List and discuss the purpose and use of systems flowcharts,
Ngày tải lên: 14/10/2020, 14:03
Lecture Accounting information systems: Basic concepts and current issues (4/e): Chapter 7 - Robert L. Hurt
... with DFDs. DFDs with regard to purpose, content, structure, and use in accounting information systems. work. a DFD. Trang 4Nature and purpose of DFDsaccounting practice underlies the AIS Trang ... store Trang 7Leveling and balancing leveled sets one before it. that external entities and data flows at the boundary cannot “disappear” between levels. Trang 8Leveling and balancingTrang 9Customer ... organized as efficiently and Trang 28Database design with a “flat file” (such as a spreadsheet) and create normalized database tables. normalized tables “from scratch.” 23 January 2014 post on Dr Hurt’s
Ngày tải lên: 14/10/2020, 14:03
Lecture Accounting information systems: Basic concepts and current issues (4/e): Chapter 9 - Robert L. Hurt
... objectives to XBRL: extensible, specification, taxonomy, namespace, and instance document. XBRL organizations XBRL-tagged documents Trang 4Purpose & nature of XBRL eXtensible Business Reporting ... also be used for internal information, such as journal entries – Overseen by XBRL International ( www.xbrl.org) Trang 6Terminology Users can add tags as needed. XBRL is an example of a broader ... languages called XML • Like any language, XBRL has unique terms that are critical to understanding it. Trang 7– An organizational structure for XBRL tags • Acknowledged • Approved • US GAAP
Ngày tải lên: 14/10/2020, 14:04
Lecture Accounting information systems: Basic concepts and current issues (4/e): Chapter 10 - Robert L. Hurt
... organizations forms of e-business basic nature, purpose, and structure of enterprise resource planning systems and analyze the causes of ERP system failures 5. List and discuss steps associated with ... E-business and Enterprise Resource Planning Systems Trang 2Outline • Nature & forms of e-business Trang 3Learning objectives of e-business, comparing and contrasting it with traditional “brick-and-mortar” ... provides a contractual service to deploy, host and manage applications for customers remotely from a centralized location. Jaruzelski, Ribeiro and Lake (2014) Trang 9Application service providers –
Ngày tải lên: 14/10/2020, 14:04
Lecture Accounting information systems: Basic concepts and current issues (4/e): Chapter 11 - Robert L. Hurt
... governance and management – Enablers Seven tools that match the capabilities of IT tools with users’ needs Information and Related Technology Audit and Control Association (ISACA) governance and ... and Information Technology Security Trang 2OutlineTrang 3Learning objectivescrime threats to information systems computer crime CoBIT framework and their implications for IT security Trang 4Carter’s ... a useful framework for discussing computer crime in all types of organizations. Trang 6Risks and threatschapter for the full list. Trang 7IT controlsConfidentiality C-I-A triad Trang 8IT controlsGuards,
Ngày tải lên: 14/10/2020, 14:04
Basic Concepts and Terminology
... 1.25 Basic Concepts and Terminology 4 Closed-Loop Control HCM City Univ of Technology, Faculty of Mechanical Engineering Nguyen Tan Tien Control System Technology 1.26 Basic Concepts and Terminology ... 1.27 Basic Concepts and Terminology 4 Closed-Loop Control HCM City Univ of Technology, Faculty of Mechanical Engineering Nguyen Tan Tien Control System Technology 1.28 Basic Concepts and Terminology ... of Technology, Faculty of Mechanical Engineering Basic Concepts and Terminology Nguyen Tan Tien Control System Technology 1.03 Basic Concepts and Terminology §1 Introduction - A control system...
Ngày tải lên: 29/10/2014, 07:00
Endometriosis - Basic Concepts and Current Research Trends Edited by Koel Chaudhury and Baidyanath Chakravarty ppt
... orders@intechopen.com Endometriosis - Basic Concepts and Current Research Trends, Edited by Koel Chaudhury and Baidyanath Chakravarty p cm ISBN 978-953-51-05 24- 4 Contents Preface IX Section Endometriosis ... Endometriosis - Basic Concepts and Current Research Trends Edited by Koel Chaudhury and Baidyanath Chakravarty Published by InTech Janeza Trdine 9, 51000 Rijeka, Croatia ... female population in the reproductive age, and up to 40 –80% of women complaining of pelvic pain) and the significant morbidity Endometriosis - Basic Concepts and Current Research Trends associated...
Ngày tải lên: 30/03/2014, 19:20
CDMA 120 – cdmaOne and CDMA2000 Concepts and Terminology phần 4 pptx
... Incorporated 4- 4 CDMA 120 – cdmaOne and CDMA2000 Concepts and Terminology 80-13321-1 X11 Section 4: Physical Layer CDMA 120 Forward Link Channels (continued) cdma university Section 4- 5 FORWARD ... “Fundamental Channel” and “Supplemental Code Channel.” © 2002 QUALCOMM Incorporated 4- 2 CDMA 120 – cdmaOne and CDMA2000 Concepts and Terminology 80-13321-1 X11 Section 4: Physical Layer 10 KHz ... as the ratio of the bandwidth to the information rate (W/R) © 2002 QUALCOMM Incorporated 4- 3 CDMA 120 – cdmaOne and CDMA2000 Concepts and Terminology 80-13321-1 X11 Section 4: Physical Layer CDMA...
Ngày tải lên: 07/08/2014, 20:24
Data Mining Cluster Analysis: Basic Concepts and Algorithms Lecture Notes for Chapter 8 Introduction to Data Mining pot
... Mining 29 10 Clusters Example Iteration Iteration 4 2 y y 0 -2 -2 -4 -4 -6 -6 10 15 20 x 15 20 15 20 x Iteration Iteration 6 4 2 y y 10 0 -2 -2 -4 -4 -6 -6 10 15 20 x 10 x Starting with two initial ... Mining 31 10 Clusters Example Iteration Iteration 4 2 y y 0 -2 -2 -4 -4 -6 -6 10 15 20 x Iteration 15 20 15 20 6 4 2 y y 10 x Iteration 0 -2 -2 -4 -4 -6 -6 10 15 20 x 10 x Starting with some pairs ... Tan,Steinbach, Kumar Introduction to Data Mining 49 Starting Situation Start with clusters of individual points and a proximity matrix p1 p2 p3 p4 p5 p1 p2 p3 p4 p5 © Tan,Steinbach, Kumar Introduction...
Ngày tải lên: 15/03/2014, 09:20
chemical thermodynamics - basic concepts and methods
... Exercises / 40 References / 41 3.2 ENTHALPY, ENTHALPY OF REACTION, AND HEAT CAPACITY 43 Enthalpy / 44 Definition / 44 Relationship between QV and QP / 46 4. 2 Enthalpy of Reactions / 47 Definitions and ... / 44 0 Uni-univalent Electrolytes / 44 0 Multivalent Electrolytes / 44 3 Mixed Electrolytes / 44 6 19.2 Determination of Activities of Strong Electrolytes / 44 8 Measurement of Cell Potentials / 44 9 ... Enthalpy / 42 3 18 .4 Changes in J for Some Processes in Solutions / 42 3 Transfer Process / 42 3 Integral Process / 42 5 18.5 Excess Properties: Volume and Enthalpy / 42 6 Excess Volume / 42 6 Excess...
Ngày tải lên: 02/04/2014, 16:43
zeh. decoherence, basic concepts and interpretation(34s)
... attempts to describe measurements and quantum jumps dynamically – either by a collapse (Chap 8) or by means of a universal Schr¨dinger equation (Chaps 1 4) o Basic Concepts and their Interpretation 19 ... 2.2 Basic Concepts and their Interpretation 17 Observables as a Derived Concept Measurements are usually described by means of “observables”, formally represented by hermitean operators, and ... view can be found in early formulations by Heisenberg, it was favored by von Neumann, later discussed by London and Bauer (1939), and again supported by Wigner (1962), among others It has even...
Ngày tải lên: 24/04/2014, 17:13
plasma nanoscience. basic concepts and applications of deterministic nanofabrication, 2008, p.565
... 140 Generation of Building and Working Units 4. 1 Species in Methane-Based Plasmas for Synthesis of Carbon Nanostructures 146 145 VIII Contents 4. 1.1 4. 1.2 4. 1.3 4. 1 .4 4.1 .4. 1 4. 1 .4. 2 4. 1.5 4. 1.6 ... 4. 1.5 4. 1.6 4. 2 4. 2.1 4. 2.2 4. 2.3 4. 3 4. 3.1 4. 3.2 4. 4 Experimental Details 149 Basic Assumptions of the Model 152 Particle and Power Balance in Plasma Discharge 153 Densities of Neutral and Charged ... Surface 43 4 Biocompatible TiO2 Films: How Building Units Work 44 0 TiO2 Film Deposition and Characterization 44 2 In Vitro Apatite Formation 44 6 Growth Kinetics: Building Units at Work 44 8 Building...
Ngày tải lên: 04/06/2014, 14:49
carbon nanotubes. basic concepts and physical properties, 2004, p.220
... 31 31 33 41 44 47 50 50 53 60 60 62 64 Optical Properties 4. 1 Absorption and Emission 4. 1.1 Selection Rules and Depolarization 4. 2 Spectra of ... electronic hand structure in the optical range and near the Fermi level (Chaps and 5) We introduce the reader to thc elastic properties of nanotubes in Chap and lo basic concepts in Raman scattering, ... common component: If) This can be evaluated in the standard way by using the character tables in Table 2.5 or in Refs [2 .44 ] and L2 .42 1 More elegant and much faster, however, is the direct inspection...
Ngày tải lên: 04/06/2014, 15:05
CDMA 120 – cdmaOne and CDMA2000 Concepts and Terminology phần 1 pdf
... Systems, 3rd Ed., by Kennedy (ISBN 0-07-0 340 54- 4, McGraw-Hill Publishing Co.) z Basic Electronic Communication, by Roy Blake (ISBN 0-3 14- 01200-1 West Publishing Co.) z Dual Mode Cellular, by Lawrence ... – cdmaOne and CDMA2000 Concepts and Terminology 80-13321-1 X11 Section 1: Introduction Comments/Notes © 2002 QUALCOMM Incorporated 1-7 CDMA 120 – cdmaOne and CDMA2000 Concepts and Terminology ... cdmaOne standards, orthogonal and pseudorandom codes, the cdmaOne physical layer, attributes and techniques employed in CDMA systems, cdmaOne call processing and registration, and handoffs in...
Ngày tải lên: 07/08/2014, 20:24