chapter 4 accounting systems & business processes accounting information systems the crossroads...

19

Chapter 4 Chapter 4 Accounting Systems Accounting Systems & Business Processes & Business Processes ACCOUNTING INFORMATION SYSTEMS ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting & IT The Crossroads of Accounting & IT © Copyright 2012 Pearson Education. All Rights Reserved.

Post on 21-Dec-2015

236 views

Category:

Documents

1 download

Report

Download

Tags:

Embed Size (px):

TRANSCRIPT

Page 1: Chapter 4 Accounting Systems & Business Processes ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting & IT © Copyright 2012 Pearson Education

Chapter 4Chapter 4Accounting Systems Accounting Systems & Business Processes& Business Processes

ACCOUNTING INFORMATION SYSTEMSACCOUNTING INFORMATION SYSTEMSThe Crossroads of Accounting & ITThe Crossroads of Accounting & IT

© Copyright 2012 Pearson Education. All Rights Reserved.

Page 2: Chapter 4 Accounting Systems & Business Processes ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting & IT © Copyright 2012 Pearson Education

Business Processes & the Accounting System

Accounting spans business processes in the value chain.

© Copyright 2012 Pearson Education. All Rights Reserved.

Page 3: Chapter 4 Accounting Systems & Business Processes ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting & IT © Copyright 2012 Pearson Education

Transaction Cycles

Each transaction cycle is expanded to show the transactions in the cycle.

© Copyright 2012 Pearson Education. All Rights Reserved.

Page 4: Chapter 4 Accounting Systems & Business Processes ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting & IT © Copyright 2012 Pearson Education

Create Invoice activity for Espresso Coffee using DFDs.

DFDs

© Copyright 2012 Pearson Education. All Rights Reserved.

Page 5: Chapter 4 Accounting Systems & Business Processes ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting & IT © Copyright 2012 Pearson Education

Data Flow Diagrams (DFDs) use four symbols:

Agent = Square

Data Flow = Arrow

Data Store (Table) = Open Rectangle

Event or Process = Rounded Rectangle

DFDs

© Copyright 2012 Pearson Education. All Rights Reserved.

Page 6: Chapter 4 Accounting Systems & Business Processes ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting & IT © Copyright 2012 Pearson Education

DFD Example

© Copyright 2012 Pearson Education. All Rights Reserved.

Page 7: Chapter 4 Accounting Systems & Business Processes ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting & IT © Copyright 2012 Pearson Education

Reading a DFD

Who does What, When, Where & How?

Step 1 Identify the agents (internal and external).

Step 2 Identify events.

Step 3 Identify database tables.

Step 4 Trace the data flows.

© Copyright 2012 Pearson Education. All Rights Reserved.

Page 8: Chapter 4 Accounting Systems & Business Processes ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting & IT © Copyright 2012 Pearson Education

DFD Exercise

For a bank ATM transaction, identify the following:

1.Agents

2.Events

3.Data stores

© Copyright 2012 Pearson Education. All Rights Reserved.

Page 9: Chapter 4 Accounting Systems & Business Processes ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting & IT © Copyright 2012 Pearson Education

Guidelines for Well-Designed DFDs

© Copyright 2012 Pearson Education. All Rights Reserved.

Page 10: Chapter 4 Accounting Systems & Business Processes ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting & IT © Copyright 2012 Pearson Education

DFD: 3 Common Errors

© Copyright 2012 Pearson Education. All Rights Reserved.

Page 11: Chapter 4 Accounting Systems & Business Processes ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting & IT © Copyright 2012 Pearson Education

Joey’s DFD

What changes would you request?

© Copyright 2012 Pearson Education. All Rights Reserved.

Page 12: Chapter 4 Accounting Systems & Business Processes ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting & IT © Copyright 2012 Pearson Education

DFD Exercise

The following data flow diagram has three agents (A1, A2, A3), two processes/events (P1, P2), and two database tables (T1, T2).

Identify and list the errors that you see in the DFD.

© Copyright 2012 Pearson Education. All Rights Reserved.

Page 13: Chapter 4 Accounting Systems & Business Processes ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting & IT © Copyright 2012 Pearson Education

How Do I Build a DFD (Level 0)?

© Copyright 2012 Pearson Education. All Rights Reserved.

Page 14: Chapter 4 Accounting Systems & Business Processes ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting & IT © Copyright 2012 Pearson Education

How Do I Build a DFD (Level 0)?

© Copyright 2012 Pearson Education. All Rights Reserved.

Page 15: Chapter 4 Accounting Systems & Business Processes ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting & IT © Copyright 2012 Pearson Education

How Do I Build a DFD (Level 0)?

© Copyright 2012 Pearson Education. All Rights Reserved.

Page 16: Chapter 4 Accounting Systems & Business Processes ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting & IT © Copyright 2012 Pearson Education

How Do I Build a DFD (Level 0)?

© Copyright 2012 Pearson Education. All Rights Reserved.

Page 17: Chapter 4 Accounting Systems & Business Processes ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting & IT © Copyright 2012 Pearson Education

How Do I Build a DFD (Level 0)?

© Copyright 2012 Pearson Education. All Rights Reserved.

Page 18: Chapter 4 Accounting Systems & Business Processes ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting & IT © Copyright 2012 Pearson Education

How Do I Build a DFD (Level 1)?

Steps 6-10: Repeat steps 1-5 to create a level-1 DFD.

© Copyright 2012 Pearson Education. All Rights Reserved.

Page 19: Chapter 4 Accounting Systems & Business Processes ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting & IT © Copyright 2012 Pearson Education

Level-1 DFD

© Copyright 2012 Pearson Education. All Rights Reserved.

5 to 8_Accounting Principles, Accounting Systems, Accounting Standards.pdf

Chapter 11 Cybersecurity ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting & IT © Copyright 2012 Pearson Education. All Rights Reserved

Accounting Measurement Systems

© Copyright 2012 Pearson Education. All Rights Reserved. Chapter 10 Fraud & Internal Control ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting

Chapter 13 Accounting System Development ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting & IT 2 nd Ed. © Copyright 2014 Pearson Education

ACCOUNTING INFORMATION SYSTEMS CONTROLS AND PROCESSES ...testbankcart.com/.../2015/07/Accounting-Information-Systems-1e.pdf · accounting information systems controls and processes

Crossroads Systems v. Infortrend et. al

Accounting Information Systems, 13e (Romney/Steinbart ...testbank24.com/pdf/Test-Bank-Accounting-Information-Systems-13th... · Accounting Information Systems, 13e (Romney/Steinbart)

Functional Area Systems Accounting Information Systems

Professional learning communities at the crossroads: How systems

Chapter 12 The Risk Intelligent Enterprise Enterprise Risk Management ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting & IT © Copyright 2012

© 2010 Crossroads Systems, Inc. Crossroads, RVA, SPHiNX, TapeSentry, and DB Protector are registered trademarks of Crossroads Systems, Inc. Crossroads

COST ACCOUNTING SYSTEMS

ACCOUNTING INFORMATION SYSTEMS CONTROLS AND PROCESSES ...testbankbyte.com/.../uploads/2016/09/Accounting-Information-Systems-1e.pdf · ACCOUNTING INFORMATION SYSTEMS CONTROLS AND

Accounting in Crisis? Financial Reporting at a Crossroads

Accounting Systems 2

Accounting Information Systems: The Crossroads of … · · 2017-07-28Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 8) ... 6. runs queries Diff: 2 ... Because

Information Accounting Systems

The Mysteries Behind Accounting Systems Solutions and ......Types of Accounting Systems • Common names for accounting systems: – Financial accounting – Tax accounting – Cost

Crossroads: Education through Spherical Projection Systems

sophiasapiens.chez.comsophiasapiens.chez.com/gestion/Accounting-Exams... · Web viewAccounting Information Systems The Crossroads of Accounting and IT Accounting Systems Insights

Accounting Information Systems

Cloud Computing and Intelligent Systems: Two Fields at a Crossroads

Accounting Systems

Chapter 1 Accounting System Insights ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting & IT © Copyright 2012 Pearson Education. All Rights Reserved

COMPUTERIZED ACCOUNTING SYSTEMS A&B/Accounting/Accounting... · Computerized Accounting Systems unctions include sales, purchases, receivables, payables, cash receipts and disbursements,

Accounting Information Systems â€¢ Accounting Theory

Accounting Information Systems: Tradition and Future ... · Accounting Information Systems: Tradition and Future ... of research in AIS ... paper “Accounting Information Systems:

Functional Area Systems Accounting Information Systems€¦ · Functional Area Systems – Accounting Information Systems Lecture Outline 4C. ... integrated Accounting Information

Accounting Systems - E-Learning · 202 Chapter 5 Accounting Systems Basic Accounting Systems In Chapters 1–4, an accounting system for NetSolutions was described and illustrated

ACCOUNTING AND AUDITING - World Bankdocuments.worldbank.org/curated/en/814311468111261… · · 2016-07-13Corporate Sector Accounting and Auditing are at a Crossroads The role and

Chapter 3 Accounting Interface: Database Forms, Queries, & Reports ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting & IT © Copyright 2012 Pearson

Accounting Information Systems The Crossroads of ......2.6 Discuss the roles of accounting professionals in designing and building accounting databases. Why it is important for accounting

Solutions Manual, Accounting Information Systems - Test ...testbankwizard.eu/...Accounting-Information-Systems-7th-Edition... · Solutions Manual Solutions Manual, Accounting Information

Responsibility Accounting Systems