الخميس، 29 ديسمبر، 2011

Accounting Information Systems


Textbook:


 James A. Hall, Accounting Information Systems, 7 th. Edition, Thomson-South-western, N.Y. , 2011

Syllabus:
CHAPTER 1
 
           THE INFORMATION SYSTEM:  AN ACCOUNTANT'S PERSPECTIVE

                Learning Objectives
                The Information Environment
            What is a system?
                        Elements of a System
            A Framework for Information Systems
                        The Accounting Information System
                        The Management Information System
                        Why Distinguish Between AIS and MIS?
            AIS Subsystems
                        Transaction Processing System
                        General Ledger/Financial Reporting Systems
                        Management Reporting System
            A General Model for AIS
                        End Users
                        Data Sources
                        Data Collection
                        Data Processing
                        Database Management
                        Information Generation
                        Feedback
                        Information System Objectives
            Acquisition of Information Systems
Organizational Structure
            Business Segments
            Functional Segmentation
                        Materials Management
                        Production
                        Marketing
                        Distribution
                        Personnel
                        Finance
            The Accounting Function
                        The Value of Information
                        Accounting Independence
                        The Information Technology Function
                        Centralized Data Processing
                        Distributed Data Processing
                        The Need for Careful Analysis
The Evolution of Information System Models
            The Manual Process Model
            The Flat File Model
                        Data Storage
                        Data Updating
                        Currency of Information
                        Task-Data Dependency
                        Flat Files Limit Data Integration
            The Database Model
            The REA Model
                        Resources
                        Events
                        Agents
            ERP Systems
The Role of the Accountant
            Accountants as Users
            Accountants as System Designers
            Accountants as System Auditors
                        External Auditing
                        Internal Auditing
CHAPTER 2

INTRODUCTION TO TRANSACTION PROCESSING
            Learning Objectives
            An Overview of Transaction Processing
                        Transaction Cycles
                        The Expenditure Cycle
                        The Conversion Cycle
                        The Revenue Cycle
            Accounting Records
                        Manual Systems
                                    Documents
                                    Journals
                                    Ledgers
                        The Audit Trail
                        Computer-Based Systems
                                    Types of Files
                                    The Digital Audit Trail
            Documentation Techniques
                        Data Flow Diagrams and Entity Relationship Diagrams
                                    Data Flow Diagram
                                    Entity Relationship Diagram
                                    Relationship Between ER Diagrams and Data Flow Diagrams
                        Flowcharts
                                    Document Flowcharts
                                    Batch Processing
                                    System Flowcharts
                                    Program Flowcharts
                        Record Layout Diagrams
            Computer-Based Accounting Systems
                        Differences Between Batch and Real-Time Systems
                                    Time Lag
                                    Resources                   
                                    Operational Efficiency
                                    Efficiency Versus Effectiveness
                        Alternative Data Processing Approaches
                                    Legacy Systems versus Modern Systems
                                    Updating master Files from Transactions
                                    Database Backup Procedures
                        Batch Processing Using Real-Time Data Collection
                        Real-Time Processing
CHAPTER 4

THE REVENUE CYCLE

OUTLINE OF CHAPTER 4
            Learning Objectives
            The Conceptual System
                        Overview of Revenue Cycle Activities
                                    Sales Order Procedures
                                                Receive Order
                                                Check Credit Limit
                                                Pick Goods
                                                Ship Goods
                                                Bill Customer
                                                Update Inventory Records
                                                Post to General Ledger
                                    Sales Return Procedures
                                                Prepare Return Slip
                                                Prepared Credit Memo
                                                Approve Credit Memo
                                                Update Sales Journal
                                                Update Inventory and AR Records
                                                Update General Ledger
                                    Cash Receipts Procedures
                                                Open Mail and Prepare Remittance Advice
                                                Record and Deposit Checks
                                                Update Accounts Receivable
                                                Update General Ledger
                                    Reconcile Cash Receipts and Deposits
                        Revenue Cycle Controls
                                    Transaction Authorization
                                    Segregation of Duties
                                    Supervision
                                    Accounting Records
                                    Access Controls
                                    Independent Verification
            Physical Systems
                        Manual Systems
                                    Sales Order Processing
                                    Sales Return Procedures
                                    Cash Receipts Procedures
                        Computer-Based Accounting Systems
                                    Automating Sales Order Processing with Batch Technology
                                               
                                    Reengineering Sales Order Processing with Real-Time Technology
                                                Transaction Processing Procedures
                                                General Ledger Update Procedures
                                                Advantages of Real-Time Processing
                                    Automated Cash Receipts Procedures
                                    Reengineering Cash Receipts Procedures
                                    Point-of-Sale (POS) Systems
                                                Daily Procedures
                                                End-of-Day Procedures
                                    Reengineering Using EDI
                                                Doing Business via EDI
                                    Reengineering Using the Internet
                                                Doing Business on the Internet
                                    Control Consideration for Computer-Based Systems
                                                Authorization
                                                Segregation of Duties
                                                Supervision
                                                Access Control
                                                Accounting Records
                                                Independent Verification
                        PC-Based Accounting Systems
                                    PC Control Issues
                                                Segregation of Duties
                                                Access Control
                                                Accounting Records

CHAPTER 5

            THE EXPENDITURE CYCLE PART I:
            PURCHASES AND CASH DISBURSEMENTS PROCEDURES

            Learning Objectives
            The Conceptual System
                        Overview of Purchases and Cash Disbursement Activities
                                    Purchases Processing Procedures
                                                Monitor Inventory Records
                                                Prepare Purchase Order
                                                Receive Goods
                                                Update Inventory Records
                                                Set Up Accounts Payable
                                    Voucher Payable System
                                                Post to General Ledger
                                    The Cash Disbursements Systems
                                                Identify Liabilities Due
                                                Prepare Cash Disbursement
                                                Update AP Record
                                                Post to General Ledger
                                    Expenditure Cycle Controls
                                                Transaction Authorization
                                                            Purchases Subsystem
                                                            Cash Disbursements Subsystem
                                                Segregation of Duties
                                                            Segregation of Inventory Control from the Warehouse
                                                            Segregation of General Ledger and Accounts Payable from                                                                                     Cash Disbursements
                                                Supervision
                                                            Inspection of Assets
                                                            Theft of Assets
                                                Accounting Records
                                                Access Controls
                                                            Direct Access
                                                            Indirect Access
                                                Independent Verification
                                                            Independent Verification by Accounts Payable
                                                            Independent Verification by the General Ledger Department
            Physical Systems
                        A Manual System
                                    Inventory Control
                                    Purchasing Department
                                    Receiving
                                    Accounts Payable Department
                                    General Ledger Department
                        The Cash Disbursements Systems
                                    Accounts Payable Department
                                    Cash Disbursements Department
                                    Accounts Payable Department
                                    General Ledger Department
                                                Concluding Remarks
            Computer-Based Purchases and Cash Disbursements Applications
                        Automating Purchases Procedures Using Batch Processing Technology
                                    Data Processing Department: Step 1
                                    Purchasing Department
                                    Data Processing Department: Step 2
                                    Receiving Department
                                    Data Processing Department: Step 3
                                    Accounts Payable
                                    Data Processing Department: Step 4
                        Cash Disbursements Procedures
                                    Data Processing Department
                                    Cash Disbursements Department
                                    Accounts Payable
                        Reengineering the Purchases/Cash Disbursements System
                                    Data Processing
                                    Receiving Department
                                    Data Processing
                        Control Implications
                                    The Automated System
                                                Improved Inventory Control
                                                Better Cash Management
                                                Time Lag
                                                Purchasing Bottleneck
                                                Excessive Paper Documents
                        The Reengineered System
                                    Segregation of Duties
                                    Accounting Records and Access Controls


By
Dr. Mohamed Abd elfattah
Professor Of accounting & Auditing

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