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