rationale and basic issues

... storage 1 a i and ii only. 2 b ii and iii only. 3 c i and iii only. 4 D i, ii, and iii. Accounting information systems incorporate interrelated activities such as: 1 a Debiting and crediting ... only. 3 c Finance and information systems only. 4 D Management, finance and information systems. 50 Free Test Bank for Accounting Information Systems Basic Concepts and Current Issues 2nd edition ... evaluating internal controls 1 a i and ii only. 2 b ii and iii only. 3 C i and iii only. 4 d i, ii and iii. Trang 8A well-designed accounting information system recognizes and adapts to the cost-benefit

Ngày tải lên: 09/03/2017, 08:28

... A.Documents and data 2 B Data and information 3 C Documents and information 4 D Documents, data and information An accounting information system is a set of interrelated: 1 A.Activities and documents ... A.Relevance, land reported at historical cost 2 B Consistency, land reported at historical cost 3 C Matching, land is not depreciated 4 D Gain, difference between historical cost and current market ... considered: (i) an input, (ii) an output, (iii) a document Trang 71 A.I and II only2 B I and III only 3 C II and III only 4 D I, II and III Accounting information systems is an important area of study

Ngày tải lên: 10/03/2017, 10:44

... physical security, (iii) equality of debits and credits A I and II only B I and III only C II and III only D Internal transaction notifications 23 TCP Corporation issues a purchase order whenever it ... amounts to record in the AIS, (iii) reporting financial results A I and II only B I and III only C II and III only D I, II and III 10 The definition of accounting has three principal elements ... 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

Ngày tải lên: 08/09/2017, 09:05

... (ii) physical security, (iii) equality of debits and credits A I and II only B I and III only C II and III only Trang 1023 TCP Corporation issues a purchase order whenever it buys inventory ... amounts to record in the AIS, (iii) reporting financial results A I and II only B I and III only C II and III only D I, II and III 10 The definition of accounting has three principal elements ... second step of the accounting cycle B The design and implementation of internal controls C Both the second step of the accounting cycle and the design and implementation of internal controls D Neither

Ngày tải lên: 08/09/2017, 09:05

... Information Systems Basic Concepts and Current Issues 3rd Edition An accounting information system is a set of interrelated: 1. A Activities and documents only 2 B Activities and technologies only ... document 1. A I and II only 2 B I and III only 3 C II and III only 4 D I, II and III Eugene is a self-employed business owner In February 2011, he gathered together his income and expense records ... and invoices could be referred to as: 1. A Documents and data 2 B Data and information 3 C Documents and information 4 D Documents, data and information Trang 3Claudia borrowed money from her

Ngày tải lên: 14/11/2017, 16:02

... physical security, (iii) equality of debits and credits A I and II only B I and III only C II and III only D Internal transaction notifications 23 TCP Corporation issues a purchase order whenever it ... amounts to record in the AIS, (iii) reporting financial results A I and II only B I and III only C II and III only D I, II and III 10 The definition of accounting has three principal elements ... 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

Ngày tải lên: 26/03/2019, 11:41

... Accounting is the process of (a), (b), and (c) economic information to permit (d), (e) and decisions by (f) of the information.a Assemble AIS outputs b Debit cash and credit sales c Determine the correct ... equality of debits and credits in the ledger i Verify, for the second time, the equality of debits and credits in the ledger j Verify, for the third time, the equality of debits and credits in the ... include: (i) sequential numbering, (ii) physical security, (iii) equality of debits and credits 23 TCP Corporation issues a purchase order whenever it buys inventory Internal controls associated

Ngày tải lên: 02/10/2019, 11:21

... Presentation Materials Accounting Information Systems: Basic Concepts and Current Issues 4th edition Robert L Hurt Trang 2Chapter 1 Role and Purpose of Accounting Information Systems Trang 3Outline ... 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 ... structure statements Trang 13Information literacy competence” • The ability to find, evaluate, use and communicate information in all of its various formats Trang 14Information literacy UMUC criteria

Ngày tải lên: 14/10/2020, 14:02

... 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 ... securities value, such as accounts receivable Trang 6Accounting cycle gather data, process it and create general purpose financial statements throughout the fiscal year the end of the fiscal

Ngày tải lên: 14/10/2020, 14:02

... 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 ... risk/control matrix 5. Summarize and explain the importance of COSO’s 2013 “Internal Control— Integrated Framework.” 6. Critique existing internal control systems and design effective internal controls ... board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting and compliance From COSO’s 2013

Ngày tải lên: 14/10/2020, 14:02

... improving and managing a Trang 14Business process management Generalized model of BPM 1) Select the process and define its boundaries 2) Observe, document, and map the process steps and flow ... of directors, management and other personnel, applied in strategy setting and across the enterprise, designed to identify potential events that may affect the entity, and manage risk to be within ... differences do you see between the ERM and internal control definitions? Trang 5• MonitoringWhat similarities & differences do you see between the ERM and internal control frameworks? Trang

Ngày tải lên: 14/10/2020, 14:02

... List and discuss, in order, the steps in the 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 ... Miner The software is installed on a few computers; users provide feedback on training and customization issues • Here’s an example of how to apply the SDLC in accounting information systems. ... throughout the organization, and provides training to staff who will use it 7) Operations & maintenance JKR’s IT department supports users via its help desk and other means • Here’s an example

Ngày tải lên: 14/10/2020, 14:03

... 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 ... 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, ... flowcharting 4) Discuss ways flowcharts impact the design, implementation, and evaluation of accounting information systems 5) Create and interpret systems flowcharts Trang 4Flowchart types & uses

Ngày tải lên: 14/10/2020, 14:03

... 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 ... 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 ... design in tables and / or other queries average) Trang 18Database designQuery in design view Query in datasheet view Trang 19Database design if they know nothing about design and structure Trang

Ngày tải lên: 14/10/2020, 14:03

... Trang 1Chapter 8 REA Modeling Trang 3Learning objectives 1. Compare and contrast view-driven and event-driven accounting information systems. 2. Use REA modeling to represent ... least one database table cardinalities are 1 and *, include the key from the “one side” in the table on the “many side.” cardinalities are * and *, create a junction table to express the ... ZIP code– Vendor web site – And many others! • Employee table – Employee ID – Employee last name – Employee first name – Employee department – Employee job title – And many others! Trang 21Database

Ngày tải lên: 14/10/2020, 14:04

... 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

... 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 ... 1Chapter 11Computer Crime and Information Technology Security Trang 2OutlineTrang 3Learning objectivescrime threats to information systems computer crime CoBIT framework and their implications ... 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

... EQFAGRGEFLDE>N N<>E>NDOAD?DORG>GA;BEQFATPDO>ERA;BQFDOEQAND<FV>?NOPM>?@AEQFAU<;NFMP<FGAPGFMA B;<AM>D@?;G>GAE<FDELF?EAD?MAND<FVEQFAPGFA;B<FG;P<NFGAD?MAEQFA<FGPOE>?@A;PEN;LF D?MATPDO>ERA;BO>BFAB;<AUDE>F?EGV& ... LFM>NDOADPM>E,! EQFAGRGS EFLDE>NAN<>E>NDOAD?DORG>GA;BTPDO>ERA;BLFM>NDOAND<FA>?NOPM>?@AEQFAU<;NFMP<FGAPGFM B;<AM>D@?;G>GAD?MAE<FDELF?EVEQFAPGFA;B<FG;P<NFGAD?MAEQFA<FGPOE>?@A;PEN;LFAD?M TPDO>ERA;BO>BFAB;<AEQFAUDE>F?E3W/...

Ngày tải lên: 01/11/2013, 10:20

... computer and database names, net service names, and connect identifiers, as well as user-supplied database objects and structures, column names, packages and classes, usernames and roles, ... Installation and Basic Configuration Starting and Stopping the Management Service The relevant emctl commands for Solaris are listed in the following table. For Windows, start and stop all services ... Enterprise Manager Grid Control Installation and Basic Configuration understanding and accounting for resource allocation is the best way to achieve strategic setup and good performance. Enterprise Manager...

Ngày tải lên: 04/11/2013, 12:15

... to increased androgen levels and obesity), which stimulates GnRH pulsatility. This results in androgen excess (from both ovaries and adrenals) and anovulation. However, the hy- perandrogenism ... days abstinence and evaluated in the laboratory within 30–60 min of ejaculation. CHAPTER 29 INFERTILITY AND RELATED ISSUES 771 BENSON & PERNOLL’S 794 HANDBOOK OF OBSTETRICS AND GYNECOLOGY treated ... manifestation of hyperandrogenism. Hirsutism generally has a gradual onset and, in milder forms, occurs prima- rily on the upper lip and chin. BENSON & PERNOLL’S 790 HANDBOOK OF OBSTETRICS AND GYNECOLOGY PCO,...

Ngày tải lên: 10/02/2014, 14:37