Romney ab.az.ch02

HAPTER 2 Overview of Business Processes

INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

INFORMATION NEEDS AND BUSINESS PROCESSES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Each activity requires different types of decisions.

INFORMATION NEEDS AND BUSINESS PROCESSES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Each decision requires different types of information.

[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],INFORMATION NEEDS AND BUSINESS PROCESSES By improving business processes leading to efficient production, Toyota has become the largest automobile manufacturer in the world, a title held by General Motors for almost 100 years.

INTERACTION WITH EXTERNAL AND INTERNAL PARTIES ,[object Object],AIS External Parties

INTERACTION WITH EXTERNAL AND INTERNAL PARTIES ,[object Object],AIS Internal Parties External Parties

[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],BUSINESS CYCLES

[object Object],[object Object],[object Object],BUSINESS CYCLES

[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],BUSINESS CYCLES

[object Object],[object Object],REVENUE CYCLE Give Goods Get Cash

[object Object],[object Object],EXPENDITURE CYCLE Give Cash Get Goods

[object Object],PRODUCTION CYCLE Give Raw Materials & Labor Get Finished Goods

[object Object],[object Object],HUMAN RESOURCES/ PAYROLL CYCLE Give Cash Get Labor

[object Object],[object Object],FINANCING CYCLE Give Cash Get cash

[object Object],[object Object],BUSINESS CYCLES

[object Object],BUSINESS CYCLES ,[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],Note that the last activity in any cycle is to send information to other cycles.

[object Object],BUSINESS CYCLES Expenditure Cycle Human Res./ Payroll Cycle Production Cycle Financing Cycle

[object Object],BUSINESS CYCLES ,[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],Back

[object Object],BUSINESS CYCLES ,[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],Back

[object Object],BUSINESS CYCLES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Back

[object Object],BUSINESS CYCLES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Back

[object Object],[object Object],[object Object],[object Object],General Ledger and Reporting System Revenue Cycle Expenditure Cycle Production Cycle Human Res./ Payroll Cycle Financing Cycle Finished Goods Funds Data

[object Object],[object Object],[object Object],[object Object],General Ledger and Reporting System Revenue Cycle Expenditure Cycle Production Cycle Human Res./ Payroll Cycle Financing Cycle Funds Raw Mats. Data

[object Object],[object Object],[object Object],[object Object],[object Object],General Ledger and Reporting System Revenue Cycle Expenditure Cycle Production Cycle Human Res./ Payroll Cycle Financing Cycle Raw Mats. Data Finished Goods Labor

[object Object],[object Object],[object Object],[object Object],General Ledger and Reporting System Revenue Cycle Expenditure Cycle Production Cycle Human Res./ Payroll Cycle Financing Cycle Labor Funds Data

[object Object],[object Object],[object Object],[object Object],General Ledger and Reporting System Revenue Cycle Expenditure Cycle Production Cycle Human Res./ Payroll Cycle Financing Cycle Funds Data Funds Funds

[object Object],[object Object],[object Object],General Ledger and Reporting System Revenue Cycle Expenditure Cycle Production Cycle Human Res./ Payroll Cycle Financing Cycle Information for Internal & External Users Data Data Data Data Data

[object Object],[object Object],[object Object],[object Object],BUSINESS CYCLES

[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],TRANSACTION PROCESSING: THE DATA PROCESSING CYCLE

[object Object],[object Object],[object Object],TRANSACTION PROCESSING: THE DATA PROCESSING CYCLE

[object Object],[object Object],[object Object],[object Object],[object Object],TRANSACTION PROCESSING: THE DATA PROCESSING CYCLE

[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],DATA INPUT

[object Object],[object Object],DATA INPUT ,[object Object],[object Object]

[object Object],[object Object],[object Object],DATA INPUT ,[object Object],[object Object],[object Object],[object Object],[object Object]

[object Object],[object Object],[object Object],[object Object],DATA INPUT ,[object Object]

[object Object],[object Object],[object Object],[object Object],[object Object],DATA INPUT ,[object Object]

[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],DATA INPUT ,[object Object]

[object Object],[object Object],DATA STORAGE

[object Object],DATA STORAGE A ledger is a file used to store cumulative information about resources and agents. We typically use the word ledger to describe the set of t-accounts. The t-account is where we keep track of the beginning balance, increases, decreases, and ending balance for each asset, liability, owners’ equity, revenue, expense, gain, loss, and dividend account.

[object Object],[object Object],DATA STORAGE The general ledger is the summary level information for all accounts. Detail information is not kept in this account.

[object Object],[object Object],DATA STORAGE Example: Suppose XYZ Co. has three customers. Anthony Adams owes XYZ $100. Bill Brown owes $200. And Cory Campbell owes XYZ $300. The balance in accounts receivable in the general ledger will be $600, but you will not be able to tell how much individual customers owe by looking at that account. The detail isn’t there.

[object Object],[object Object],[object Object],DATA STORAGE The subsidiary ledgers contain the detail accounts associated with the related general ledger account. The accounts receivable subsidiary ledger will contain three separate t-accounts—one for Anthony Adams, one for Bill Brown, and one for Cory Campbell.

[object Object],[object Object],[object Object],DATA STORAGE The related general ledger account is often called a “control” account. The sum of the subsidiary account balances should equal the balance in the control account.

[object Object],[object Object],[object Object],[object Object],DATA STORAGE ,[object Object],[object Object],[object Object],[object Object]

[object Object],[object Object],[object Object],[object Object],DATA STORAGE ,[object Object],[object Object],[object Object]

[object Object],[object Object],[object Object],[object Object],DATA STORAGE ,[object Object],[object Object],[object Object],[object Object],[object Object]

[object Object],[object Object],[object Object],[object Object],DATA STORAGE ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

[object Object],[object Object],[object Object],[object Object],DATA STORAGE ,[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],DATA STORAGE ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

[object Object],[object Object],[object Object],[object Object],[object Object],DATA STORAGE ,[object Object],[object Object],[object Object],[object Object],[object Object]

[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],DATA STORAGE ,[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],[object Object],[object Object],DATA STORAGE ,[object Object],[object Object]

[object Object],[object Object],[object Object],DATA STORAGE

[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],DATA STORAGE

[object Object],[object Object],[object Object],[object Object],DATA STORAGE

[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],DATA STORAGE

[object Object],DATA STORAGE See Remainder Of Accounting Cycle

[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],DATA STORAGE

[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],COMPUTER-BASED STORAGE CONCEPTS

[object Object],[object Object],[object Object],COMPUTER-BASED STORAGE CONCEPTS

[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],COMPUTER-BASED STORAGE CONCEPTS

[object Object],[object Object],COMPUTER-BASED STORAGE CONCEPTS Col. 1 – 9 Col. 10 – 30 Col. 31 – 40 Col. 41 – 50 328469993 SIMPSON ALICE 4053721111 328500732 ANDREWS BARRY 4057440236 529036409 FLANDERS CARLA 4057475863

[object Object],[object Object],[object Object],[object Object],[object Object],COMPUTER-BASED STORAGE CONCEPTS

[object Object],[object Object],[object Object],[object Object],COMPUTER-BASED STORAGE CONCEPTS

[object Object],[object Object],COMPUTER-BASED STORAGE CONCEPTS Student File Class File Instructor File

[object Object],DATA PROCESSING

[object Object],[object Object],[object Object],[object Object],[object Object],DATA PROCESSING

[object Object],[object Object],DATA PROCESSING

[object Object],[object Object],[object Object],DATA PROCESSING

[object Object],[object Object],[object Object],[object Object],DATA PROCESSING

[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],DATA PROCESSING

[object Object],[object Object],[object Object],INFORMATION OUTPUT ,[object Object],[object Object],[object Object],[object Object]

[object Object],[object Object],[object Object],[object Object],INFORMATION OUTPUT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

[object Object],[object Object],[object Object],[object Object],[object Object],INFORMATION OUTPUT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

[object Object],[object Object],[object Object],[object Object],INFORMATION OUTPUT ,[object Object],[object Object],[object Object],[object Object]

[object Object],[object Object],[object Object],[object Object],[object Object],INFORMATION OUTPUT ,[object Object]

[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],INFORMATION OUTPUT ,[object Object],[object Object],[object Object]

[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],INFORMATION OUTPUT ,[object Object],[object Object],[object Object]

[object Object],[object Object],INFORMATION OUTPUT

[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],INFORMATION OUTPUT

[object Object],[object Object],[object Object],[object Object],[object Object],INFORMATION OUTPUT

[object Object],[object Object],[object Object],[object Object],INFORMATION OUTPUT

[object Object],[object Object],[object Object],ROLE OF THE AIS

[object Object],[object Object],[object Object],SUMMARY

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