《会计学原理英文课件：Chapter_07 ACCOUNTING INFORMATION SYSTEMS》由会员分享，可在线阅读，更多相关《会计学原理英文课件：Chapter_07 ACCOUNTING INFORMATION SYSTEMS（38页珍藏版）》请在金锄头文库上搜索。
1、 2009 The McGraw-Hill Companies, Inc., All Rights ReservedACCOUNTINGINFORMATIONSYSTEMSChapter7McGraw-Hill/IrwinSlide 2McGraw-Hill/IrwinSlide 2FUNDAMENTALSYSTEMPRINCIPLESControlPrincipleInternalcontrolsformanagementtomonitorthebusiness.RelevancePrincipleRelevancePrinciple Providerelevant,timelyandper
2、tinentinformation. .Compatibility Principle Systemmustbecompatiblewithaimsofthecompany.FlexibilityPrincipleFlexibilityPrinciple System needstomeetthechangingneedsofcompany.Cost-BenefitPrincipleBenefitsofthesystemmustoutweighthecostsincurred.C1McGraw-Hill/IrwinSlide 3McGraw-Hill/IrwinSlide 3COMPONENT
3、SOFACCOUNTINGSYSTEMSIncreasingly,sourcedocumentsareelectronicfilescreatinga“paperless”system.SourceDocumentsInvoicefromInvoicefromsuppliersupplierBillingstoBillingstocustomerscustomersEmployeeEmployeeearningsearningsrecordsrecordsC2McGraw-Hill/IrwinSlide 4McGraw-Hill/IrwinSlide 4COMPONENTSOFACCOUNTI
4、NGSYSTEMSKeyboardsKeyboardsScannersScannersModemsModemsBar-CodeReaderBar-CodeReaderInputDevicesSourceDocumentsC2McGraw-Hill/IrwinSlide 5McGraw-Hill/IrwinSlide 5InformationProcessorCOMPONENTSOFACCOUNTINGSYSTEMSHardwareHardwareSoftwareSoftwareProfessionalJudgmentProfessionalJudgmentInputDevicesSourceD
5、ocumentsC2McGraw-Hill/IrwinSlide 6McGraw-Hill/IrwinSlide 6StorageCOMPONENTSOFACCOUNTINGSYSTEMSCD/DVDCD/DVDHardDriveHardDriveTapeTapePaperDocumentPaperDocumentInformationProcessorInputDevicesSourceDocumentsC2McGraw-Hill/IrwinSlide 7McGraw-Hill/IrwinSlide 7PrinterPrinterMonitorMonitorLCDprojectorsLCDp
6、rojectorsWebWebcommunicationscommunicationsOutputDevicesCOMPONENTSOFACCOUNTINGSYSTEMSStorageInformationProcessorInputDevicesSourceDocumentsC2McGraw-Hill/IrwinSlide 8McGraw-Hill/IrwinSlide 8SPECIALJOURNALSINACCOUNTINGGeneralGeneralJournalJournalFortransactionsFortransactionsnotinspecialnotinspecialjo
7、urnalsjournalsCashCashDisbursementsDisbursementsJournalJournalForrecordingForrecordingcashpaymentscashpaymentsPurchasesPurchasesJournalJournalForrecordingForrecordingcreditpurchasescreditpurchasesCashReceiptsCashReceiptsJournalJournalForrecordingForrecordingcashreceiptscashreceiptsSalesJournalSalesJ
8、ournalForrecordingForrecordingcreditsalescreditsalesC3McGraw-Hill/IrwinSlide 9McGraw-Hill/IrwinSlide 9SUBSIDIARYLEDGERSSubsidiaryledgersarealistingofindividualaccountswithcommoncharacteristics.CharacteristicControllingAccountSubsidiaryLedgerAmountsduefromcustomers AccountsReceivable AccountsReceivab
9、leLedgerAmountsowedtocreditorsAccountsPayableAccountsPayableLedgerC4McGraw-Hill/IrwinSlide 10McGraw-Hill/IrwinSlide 10ACCOUNTSRECEIVABLELEDGERAfterallitemsareposted,thebalanceintheaccountsreceivablecontrollingaccountisequaltoequaltothesumofthebalancesintheaccountsreceivablesubsidiaryledger.C4McGraw-
10、Hill/IrwinSlide 11McGraw-Hill/IrwinSlide 11ACCOUNTSPAYABLELEDGERAfterallitemsareposted,thebalanceintheaccountspayablecontrollingaccountisequaltoequaltothesumofthebalancesintheaccountspayablesubsidiaryledger.C4McGraw-Hill/IrwinSlide 12McGraw-Hill/IrwinSlide 12EachtransactionyieldsadebittoAccountsRece
11、ivableandacredittoSales.Also,weneedtorecordthecostofthesaleforthetransaction.Thiscolumntotalispostedmonthly.SALESJOURNALP1McGraw-Hill/IrwinSlide 13McGraw-Hill/IrwinSlide 13SALESJOURNALOnFebruary2nd,JasonHenrypurchased$450ofmerchandiseonaccountfromourcompany.Thecostofthemerchandisewas$315.Recordtheen
12、tryintheSalesJournal.(Assumetheuseofaperpetualinventorysystem.)P1McGraw-Hill/IrwinSlide 14McGraw-Hill/IrwinSlide 14Daily,eachsalestransactionispostedtotheappropriateaccountsreceivablesubsidiaryaccount.SALESJOURNALP1McGraw-Hill/IrwinSlide 15McGraw-Hill/IrwinSlide 15SALESJOURNALP1McGraw-Hill/IrwinSlid
13、e 16McGraw-Hill/IrwinSlide 16SALESJOURNALP1McGraw-Hill/IrwinSlide 17McGraw-Hill/IrwinSlide 17ScheduleofAccountsReceivableFebruary28JasonHenry $450AlbertCompany 500FrankBooth 250Totalaccountsreceivable $1,200 PROVINGTHELEDGERSTheAccountsTheAccountsReceivableReceivablecontrollingcontrollingaccountanda
14、ccountandthesubsidiarythesubsidiaryledgerareinledgerareinbalance.balance.P2McGraw-Hill/IrwinSlide 18McGraw-Hill/IrwinSlide 18SALESTAXESOnDecember1,FarveCompanypurchasedmerchandiseOnDecember1,FarveCompanypurchasedmerchandisewithasellingpriceof$100plus3%salestaxoncredit.withasellingpriceof$100plus3%sa
15、lestaxoncredit.Thecostofthemerchandisewas$75.Thecostofthemerchandisewas$75.P1McGraw-Hill/IrwinSlide 19McGraw-Hill/IrwinSlide 19SALESTAXEachtransactionEachtransactionisposteddailytoisposteddailytotheappropriatetheappropriateAccountsAccountsReceivableReceivableLedgeraccount.Ledgeraccount.Columntotalsa
16、reColumntotalsarepostedmonthly.postedmonthly.P1McGraw-Hill/IrwinSlide 20McGraw-Hill/IrwinSlide 20SALESRETURNSANDALLOWANCESIfacompanyhasfewsalesreturns,theymayberecordedintheGeneralJournal.AcompanywithmanysalesreturnsmayuseaSalesReturnsandAllowancesJournal.DateDescriptionPRDebitCreditFeb. 5 SalesRetu
17、rnsandAllowances414150 AccountsReceivable-JillDay106/ 150 MerchandiseInventory119100 CostofGoodsSold502100P1McGraw-Hill/IrwinSlide 21McGraw-Hill/IrwinSlide 21CASHRECEIPTSJOURNALCategoriesofCashReceiptsCategoriesofCashReceipts CashfromcashsalesCashfromcashsales CashfromcreditcustomersCashfromcreditcu
18、stomers CashfromothersourcesCashfromothersourcesP1McGraw-Hill/IrwinSlide 22McGraw-Hill/IrwinSlide 22CASHRECEIPTSJOURNALPage1DateAccountsCreditedExplanationPRCashDr.SalesDisc.Dr.Accts.Rec.Cr.SalesCr.OtherAccts.Cr.Feb7 SalesCashSales4,450 4,45016 JasonHenryInvoice656441945031 InterestRevenueBankAcct.4
19、0925025031 Total5,14194504,450250(101)(415)(106)(413)( )Amountisnotpostedindividuallytoanaccount.Amountispostedindividuallytosubsidiaryledger.Acct.No.Amountispostedtospecifiedaccount.CASHRECEIPTSJOURNALP1McGraw-Hill/IrwinSlide 23McGraw-Hill/IrwinSlide 23FOOTING,CROSSFOOTING,ANDPOSTINGDebitColumnsCre
20、ditColumnsCashDr.$5,141 AccountsReceivableCr. $450SalesDiscountDr.9 SalesCr.4,450 OtherAccountsCr.250$5,150 $5,150 P1McGraw-Hill/IrwinSlide 24McGraw-Hill/IrwinSlide 24PURCHASESJOURNALThePurchasesJournalisusedtorecordallpurchasesoncredit.P1McGraw-Hill/IrwinSlide 25McGraw-Hill/IrwinSlide 25PURCHASESJO
21、URNALP1McGraw-Hill/IrwinSlide 26McGraw-Hill/IrwinSlide 26PROVINGTHELEDGERScheduleofAccountsPayableFebruary28AceMfg.Company$200HomingSupply350SmithCompany300Totalaccountspayable$850TheAccountsTheAccountsPayablePayablecontrollingcontrollingaccountandaccountandthesubsidiarythesubsidiaryledgerareinledge
22、rareinbalance.balance.P2McGraw-Hill/IrwinSlide 27McGraw-Hill/IrwinSlide 27CASHDISBURSEMENTSJOURNALTheCashDisbursementsJournalisusedtoTheCashDisbursementsJournalisusedtorecordallpaymentsofcash.recordallpaymentsofcash.P1McGraw-Hill/IrwinSlide 28McGraw-Hill/IrwinSlide 28CASHDISBURSEMENTSJOURNAL( )P1McG
23、raw-Hill/IrwinSlide 29McGraw-Hill/IrwinSlide 29GENERALJOURNALTRANSACTIONSAdjustingAdjustingEntriesEntriesClosingClosingEntriesEntriesReversingReversingEntriesEntriesOtherOthertransactionsnottransactionsnotrecordedinrecordedinSpecialJournalsSpecialJournalsP1McGraw-Hill/IrwinSlide 30McGraw-Hill/IrwinS
24、lide 30TECHNOLOGY-BASEDACCOUNTINGSYSTEMSOff-the-ShelfSoftwareOff-the-ShelfSoftwareFamiliaraccountingFamiliaraccountingprogramssuchasprogramssuchasPeachtreePeachtree andandQuickBooksQuickBooks arearedesignedtobeuserdesignedtobeuserfriendlyandmenufriendlyandmenudriven.driven.IntegratedSoftwareIntegrat
25、edSoftwareActionstakeninoneActionstakeninonepartofthesystempartofthesystemautomaticallyaffectautomaticallyaffectrelatedparts.Forrelatedparts.Forinstance,whenainstance,whenacreditsaleisentered,creditsaleisentered,severalpartsoftheseveralpartsofthesystemaresystemareautomaticallyupdated.automaticallyup
26、dated.C5McGraw-Hill/IrwinSlide 31McGraw-Hill/IrwinSlide 31DATAPROCESSINGINACCOUNTINGOn-lineOn-line processingentersandprocessingentersandprocessesdataimmediately.processesdataimmediately.BatchBatch processingaccumulatesprocessingaccumulatesinformationforaperiodoftimeinformationforaperiodoftimeandthe
27、nprocessesallthedataandthenprocessesallthedataatonetime(daily,weekly,oratonetime(daily,weekly,ormonthly).monthly).C5McGraw-Hill/IrwinSlide 32McGraw-Hill/IrwinSlide 32COMPUTERNETWORKSINACCOUNTINGComputernetworksComputernetworksarelinksamongcomputersarelinksamongcomputersgivingdifferentusersaccesstoco
28、mmongivingdifferentusersaccesstocommondatabasesandprograms.databasesandprograms.ServerWorkStationsC5McGraw-Hill/IrwinSlide 33McGraw-Hill/IrwinSlide 33ENTERPRISERESOURCEPLANNINGSOFTWARE(ERP)Enterpriseresourceplanningsoftware,suchasSAPEnterpriseresourceplanningsoftware,suchasSAP orOracleorOracle ,incl
29、udetheprogramsthatmanagea,includetheprogramsthatmanageacompanysvitaloperations.Theyextendfromordercompanysvitaloperations.Theyextendfromordertakingtomanufacturingtoaccounting.Whenworkingtakingtomanufacturingtoaccounting.Whenworkingproperly,theseintegratedsystemscanspeedtheproperly,theseintegratedsys
30、temscanspeedthedecisionprocess,identifycostsforreduction,anddecisionprocess,identifycostsforreduction,andgivemanagerscontroloveroperations.givemanagerscontroloveroperations.C5McGraw-Hill/IrwinSlide 34McGraw-Hill/IrwinSlide 34AgoodAIScollectsfinancialdataforaAgoodAISpanysvarioussegments.SEGMENTRETURN
31、ONASSETSAAsegmentsegmentisapartofaisapartofacompanythatiscompanythatisseparatelyidentifiedbyitsseparatelyidentifiedbyitsproducts,services,orproducts,services,orgeographicmarket.geographicmarket.A1McGraw-Hill/IrwinSlide 35McGraw-Hill/IrwinSlide 35Thisratioreflectstheprofitabilityofthesegment.SEGMENTR
32、ETURNONASSETSSegmentreturnonassets=SegmentoperatingincomeSegmentaverageassetsA1McGraw-Hill/IrwinSlide 36McGraw-Hill/IrwinSlide 36SEGMENTRETURNONASSETS59%43%27%28%60%50%40%30%20%10%0%IndustryGeographicExportSalesMajorCustomersNumberofCompanieswithDifferentReportableSegmentsTotalexceeds100%becausecomp
33、aniescanreportmorethanonetypeofsegment.A1McGraw-Hill/IrwinSlide 37McGraw-Hill/IrwinSlide 37SEGMENTRETURNONASSETSHarley-DavidsonsSegmentReturnonAssets($millions)200620052004OperatingAverageReturnon OperatingAverageReturnon ReturnonSegment*IncomeAssetsAssetsIncomeAssetsAssetsAssetsMotorcycles$1,414 $1,76580% $1,300 $1,74674% 70%FinancialServices211 2,6588% 192 2,2948% 9%*Asegmentsoperatingincomeisincomebeforetaxes,andassetsisidentifiableassetsA1McGraw-Hill/IrwinSlide 38McGraw-Hill/IrwinSlide 38ENDOFCHAPTER7
