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Accounting Information Systems Chapter 7
[object Object],ACCOUNTING INFORMATION SYSTEMS
[object Object],[object Object],ACCOUNTING INFORMATION SYSTEMS
Basic Features Control Compatibility Flexibility Cost / benefit relationship
Basic Features ,[object Object],[object Object]
Basic Features ,[object Object],[object Object]
PRINCIPLES OF AN EFFICIENT AND EFFECTIVE ACCOUNTING INFORMATION SYSTEM Government Regulation and Deregulation Organizational Growth Increased Competition Changing Accounting Principles Technological Advances
[object Object],[object Object],PRINCIPLES OF AN EFFICIENT AND EFFECTIVE ACCOUNTING INFORMATION SYSTEM Cost Effectiveness Costs Benefits
[object Object],[object Object],[object Object],[object Object],MANUAL ACCOUNTING SYSTEMS
[object Object],[object Object],MANUAL VS. COMPUTERIZED SYSTEMS
Computerized Accounting System Company Personnel Hardware Software
Computerized Accounting System ,[object Object],[object Object],[object Object]
Three Stages of Data Processing Processing Input ( Source documents ) ( Financial statements ) Output
Computerized Accounting System entered, edited printed to paper, screen ACCOUNTING RECORDS Journals, Ledgers, Other records SOFTWARE PROCESSING PERSONNEL input transactions, request reports, protect records REPORTS DATA INPUT OUTPUT posted accessed for reports HARDWARE
Designing an Accounting System ,[object Object],[object Object]
Menu-Driven Accounting System ,[object Object],[object Object]
Menu-Driven Accounting System General Receivables Payables Payroll Reports Posting Account Maintenance COMPUTERIZED ACCOUNTING SYSTEM Use arrow keys to make choice. Press <return> to access choice. Press F7 <escape> to leave menu. MAIN Inventory Utilities Closing
Preparing Accounting Reports Trial Balance Financial Statements Accounts Receivable Detail Accounts Payable Detail Daily Cash Report Income Statement Balance Sheet Statement of Owners’ Equity Statement of Cash Flows Use arrow keys to make choice. Press <return> to access choice. Press F7 <escape> to leave menu. REPORTS
Integrated Accounting Systems ,[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],SPECIAL JOURNALS
[object Object],USE OF SPECIAL JOURNALS AND THE GENERAL JOURNAL Sales Journal Cash Receipts Journal Purchases Journal Cash Payments Journal General Journal Used for: All sales of merchandise on account Used for: All cash received (including cash sales) Used for: All purchases of merchandise on account Used for: All cash paid (including cash purchases) Used for: Transactions that cannot be entered in a special journal, including correcting, adjusting, and closing entries
[object Object],[object Object],[object Object],JOURNALIZING THE SALES JOURNAL PERPETUAL INVENTORY SYSTEM
Subsidiary Ledger ,[object Object],[object Object],[object Object]
[object Object],[object Object],SUBSIDIARY LEDGERS
A Control Account ,[object Object],[object Object],[object Object]
[object Object],[object Object],CONTROL ACCOUNT
[object Object],PROVING THE EQUALITY OF THE POSTINGS FROM THE SALES JOURNAL
[object Object],[object Object],[object Object],ADVANTAGES OF A SALES JOURNAL
Cash Receipts Journal ,[object Object],[object Object],[object Object]
[object Object],[object Object],CASH RECEIPTS JOURNAL
[object Object],[object Object],CASH RECEIPTS JOURNAL
[object Object],PROVING THE EQUALITY OF THE CASH RECEIPTS JOURNAL
[object Object],PROVING THE LEDGERS AFTER POSTING THE SALES AND THE CASH RECEIPTS JOURNALS
Purchases Journal ,[object Object]
Purchases Journal ,[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],PURCHASES JOURNAL
[object Object],PROVING THE EQUALITY OF THE PURCHASES JOURNAL
Cash Disbursements (Payment) Journal ,[object Object],[object Object],[object Object],[object Object]
Cash Disbursements Journal ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],CASH PAYMENTS JOURNAL
[object Object],[object Object],[object Object],[object Object],EFFECTS ON GENERAL JOURNAL
General Journal ,[object Object],[object Object]
General Journal ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
General Journal ,[object Object],[object Object]
Purchase Returns and Allowances ,[object Object],[object Object]
Balancing the Ledgers ,[object Object],[object Object],[object Object]
JOURNALIZING AND POSTING THE GENERAL JOURNAL 500 500 500 500 500
End of Chapter 7

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Acc6ch07.ders

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  • 4. Basic Features Control Compatibility Flexibility Cost / benefit relationship
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  • 7. PRINCIPLES OF AN EFFICIENT AND EFFECTIVE ACCOUNTING INFORMATION SYSTEM Government Regulation and Deregulation Organizational Growth Increased Competition Changing Accounting Principles Technological Advances
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  • 11. Computerized Accounting System Company Personnel Hardware Software
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  • 13. Three Stages of Data Processing Processing Input ( Source documents ) ( Financial statements ) Output
  • 14. Computerized Accounting System entered, edited printed to paper, screen ACCOUNTING RECORDS Journals, Ledgers, Other records SOFTWARE PROCESSING PERSONNEL input transactions, request reports, protect records REPORTS DATA INPUT OUTPUT posted accessed for reports HARDWARE
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  • 17. Menu-Driven Accounting System General Receivables Payables Payroll Reports Posting Account Maintenance COMPUTERIZED ACCOUNTING SYSTEM Use arrow keys to make choice. Press <return> to access choice. Press F7 <escape> to leave menu. MAIN Inventory Utilities Closing
  • 18. Preparing Accounting Reports Trial Balance Financial Statements Accounts Receivable Detail Accounts Payable Detail Daily Cash Report Income Statement Balance Sheet Statement of Owners’ Equity Statement of Cash Flows Use arrow keys to make choice. Press <return> to access choice. Press F7 <escape> to leave menu. REPORTS
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  • 48. JOURNALIZING AND POSTING THE GENERAL JOURNAL 500 500 500 500 500