Read e-book online Accounting Information Systems, 6th Edition PDF

By James Hall

ISBN-10: 0324560893

ISBN-13: 9780324560893

The 6th variation of ACCOUNTING info platforms offers thorough and up to date assurance of accounting details platforms and comparable applied sciences. It positive aspects an early presentation of transaction cycles, in addition to an emphasis on ethics, fraud, and the fashionable production setting. The e-book makes a speciality of the wishes and tasks of accountants as finish clients of platforms; platforms designers; and auditors. This variation presents entire built-in assurance of Sarbanes-Oxley because it impacts inner controls and different appropriate issues stricken by this laws, in addition to reorganized dialogue of transaction cycles that make the stability among guide- and computer-based platforms extra obvious.

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Indeed, this has become a popular option for many organizations that traditionally have relied on in-house development but have chosen to outsource these activities. In recent years, public accounting firms have expanded their involvement in the vendor-supported market. Organizational Structure The structure of an organization reflects the distribution of responsibility, authority, and accountability throughout the organization. These flows are illustrated in Figure 1-7. Firms achieve their overall objectives by establishing measurable financial goals for their operational units.

Information System Objectives Each organization must tailor its information system to the needs of its users. Therefore, specific information system objectives may differ from firm to firm. Three fundamental objectives are, however, common to all systems: 1. To support the stewardship function of management. Stewardship refers to management’s responsibility to properly manage the resources of the firm. The information system provides information about resource utilization to external users via traditional financial statements and other mandated reports.

Typically, they are general-purpose systems or systems customized to a specific industry. In either case, the end user must have standard business practices that permit the use of canned or off-the-shelf systems. The better turnkey systems, however, have built-in software options that allow the user to customize input, output, and processing through menu choices. However, configuring the systems to meet user needs can be a formidable task. Enterprise resource planning (ERP) systems such as Oracle and SAP are examples of this approach to systems implementation.

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Accounting Information Systems, 6th Edition by James Hall


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