Samenvatting
samenvatting auditing and accounting information systems
Dit bestand bevat een uitgebreide samenvatting van het vak Auditing & accounting information systems van Tilburg university
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Voorbeeld 2 van de 21 pagina's
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1.
P2P=?
Antwoord: p+AP/CD
2.
Name the 3 basic business activities of the expenditure cycle
Antwoord: - ordering goods - receiving and storing the goods - paying the goods
3.
Primary objectives of the ordering goods process are..
Antwoord: 1. to accurately and efficiently process orders 2. to prevent stock outs 3. to ensure that company receives quality goods at lowest price
4.
Primary objectives of the receiving process are..
Antwoord: 1. verify the receipt of the ordered inventory 2. safeguard inventory
5.
Primary objectives of the payment process are..
Antwoord: 1. all invoices are valid and accurate 2. all invoices are paid 3. cash is safeguard 4. records are accurately maintained
6.
Primary objectives of the accounting process are..
Antwoord: 1. register correct informations to accounts 2. safeguard cash
7.
3 basic functions of the AIS are
Antwoord: 1. capturing and processing data of business activities 2. storing and organizing that data for decision making 3. providing controls: ensure reliability of data and safeguard resources
8.
5 basic business activities are..
Antwoord: 1. sale (order entry) 2. pick goods 3. ship goods 4. billing 5. cash collection
9.
Primary objectives of the picking and shipping process are
Antwoord: 1. to accurate and efficiently pick and ship the required goods 2. to safeguard inventory 3. accurate record shipment
10.
Primary objectives of the billing process are
Antwoord: 1. customers are billed for all sales 2. invoices are accurate 3. customers\' accounts are accurately maintained 4. records are accurately recorded
Voorbeeld van de inhoud
Auditing & Accounting Information SystemsHC 1 4 september
Information:
Horizontal information is very detailed à day tot day operational information shared
between operational personnel.
Vertical information is more aggregated. The managers don’t need to know every detail
of what the operational personnel is doing, but they want to know what the department
is doing.
System:
- Consist of interdependent elements and is set up to achieve one or more specific
objects
- is set up to achieve one or more specific objectives
An information system is a set of interrelated subsystems to collect, store and manage
data and provide output information to users. Helps to plan, make decisions and control
processes.
Enterprise system:
- integrates business processes and info from entire enterprise.
- Helps coordinate the operation of business function
Enterprise resource planning (ERP)
Are software packages that can be used for the core systems necessary to support
enterprise systems.
- integrates business processes and info from entire enterprise
- helps coordinate the operation of business functions
- centeralize data base to share info across businesses
- disigned for efficient and effective coordination of activities
- important because one activity that is part of one business prcess often triggers a
comples series of activities throughout many parts the organization.
- Very expensive! It involves the whole organization
Accounting information system (AIS) collects, processes and reports information
related to the financial aspect of business.
AIS mainly produces external reports links annual reports (Financial accounting). It is
also used for supporting of routine activities and decision making and planning and
control (Management accounting).
, Transactions
Accounting Management
Information System
External stakeholders
HC 2 18 September
The sales process starts with a client. The sales dept. Will gather some information
about the client and when the client is approved, the process wil start. The sales
information is released to:
- billing
- warehouse (packing slib)
- shipping (packing slib and shipping control)
When the goods are shipped, the shipping dept. will let the billing dept know. This
information goes to accounts receivable.
At the end, the accounting dept. will gather all this information and put it in the control
accounts in the general ledger.
Common DFD (Data Flow Diagrams) mistakes:
Wrong: Right:
An external party may never directly share information with another external
information, nor may the external party put information in a database. There is always a
process needed to do those things.
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