中山大学：《基础会计学》英文版 lesson 8-en

m中山大學管捏學院 经m00 BUSINESS SUN YAT-SEN UNIVERSIT Lesson 8 Accounting Information Systems M ask team of JA DAWIEAML ACOJANAVA School of business, Sun Yatsen University

Lesson 8 Accounting Information Systems Task Team of FUNDAMENTAL ACCOUNTING School of Business, Sun Yat-sen University

Outline Q Fundamental Principles of Accounting Information system QA diagram of the accounting process Q Accounting System Components General Journal Transactions 4 Computerized Accounting Information ystem Task Team of FUndaMientalactoUntING Business Sehool. Sun Yatsen niversity

2 Outline ⧫Fundamental Principles of Accounting Information system ⧫A diagram of the accounting process ⧫Accounting System Components ⧫General Journal Transactions ⧫Computerized Accounting Information System

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Management Information System Sales and Marketing System Production Finance System System Human Accounting Resources Information ystem ystem Task Team of FUndaMientalactoUntING Business Sehool. Sun Yatsen niversity

4 Management Information System Sales and Marketing System Finance System Accounting Information System Human Resources System Production System

Accounting Information Systems (AIS) Collect and process data Organize Communicate them in results to from transactions useful decision and events forms makers Task Team of FUndaMientalactoUntING Business Sehool. Sun Yatsen niversity 5

5 Collect and process data from transactions and events Organize them in useful forms Communicate results to decision makers Accounting Information Systems (AIS)

Fundamental Principles of AIs Q Cost-effectiveness balance Q Flexibility to meet future needs 0 Adequate internal control ◆ Effective reporting Q Adaptation to organization structure Task Team of FUndaMientalactoUntING Business Sehool. Sun Yatsen niversity

6 Fundamental Principles of AIS ⧫Cost-effectiveness Balance ⧫Flexibility to meet future needs ⧫Adequate internal control ⧫Effective reporting ⧫Adaptation to organization structure

Internal contros of as Q Competent personnel and rotation of duties Q AsSignment of responsibility Separation of responsibility for related operation Separation of operation and accounting Q Proofs and security measure ◆ Independent review Task Team of FUndaMientalactoUntING Business Sehool. Sun Yatsen niversity 7

7 Internal Controls of AIS ⧫Competent personnel and rotation of duties ⧫Assignment of responsibility ⧫Separation of responsibility for related operation ⧫Separation of operation and accounting ⧫Proofs and security measure ⧫Independent review

The accounting process Appropriate business Input Record transactions documents prepared or received in journals Post transactions to ledgers Invoices Output prepare reports and Bank other financial Statements statements Task Team of FUndaMientalactoUntING Business Sehool. Sun Yatsen niversity

8 The accounting process Appropriate business documents prepared or received Record transactions in journals Post transactions to ledgers prepare reports and other financial statements Input Output Bank Statements Invoices

Components of an AIs ◆ Source documents Special journals ◆ Subsidiary ledgers Q General ledgers(Control account) Task Team of FUndaMientalactoUntING Business Sehool. Sun Yatsen niversity

9 Components of an AIS ⧫Source documents ⧫Special journals ⧫Subsidiary ledgers ⧫General ledgers (Control account)

Source documents Bank Statements Employee Records Cheques Invoices Source Docum的nts Task Team of FUndaMientalactoUntING Business Sehool. Sun Yatsen niversity 10

10 Source documents Source Documents Bank Statements Cheques Employee Records Invoices