Đang chuẩn bị liên kết để tải về tài liệu:
Lecture Accounting information systems (9th edition): Chapter 15 - Marshall B. Romney, Paul John Steinbart

Chapter 15 - General ledger and reporting system. This chapter describe the information processing operations required to update the general ledger and to produce other reports for internal and external users; identify the major threats in general ledger and reporting activities, and evaluate the adequacy of various internal control procedures for dealing with them; read and explain an integrated enterprise-wide REA data model. | Accounting Information Systems 9th Edition Marshall B. Romney Paul John Steinbart General Ledger and Reporting System Chapter 15 Learning Objectives Describe the information processing operations required to update the general ledger and to produce other reports for internal and external users. Identify the major threats in general ledger and reporting activities, and evaluate the adequacy of various internal control procedures for dealing with them. Read and explain an integrated enterprise-wide REA data model. 15- Learning Objectives Discuss and design a balanced scorecard for an organization. Explain the relationship between online transaction processing systems and data warehouses used to support business intelligence. Understand the implications of new IT developments, such as XBRL, for internal and external reporting. 15- Introduction Linda Spurgeon, AOE’s president & CEO, is not satisfied with the financial reporting capabilities of AOE’s new ERP system. She has three | Accounting Information Systems 9th Edition Marshall B. Romney Paul John Steinbart General Ledger and Reporting System Chapter 15 Learning Objectives Describe the information processing operations required to update the general ledger and to produce other reports for internal and external users. Identify the major threats in general ledger and reporting activities, and evaluate the adequacy of various internal control procedures for dealing with them. Read and explain an integrated enterprise-wide REA data model. 15- Learning Objectives Discuss and design a balanced scorecard for an organization. Explain the relationship between online transaction processing systems and data warehouses used to support business intelligence. Understand the implications of new IT developments, such as XBRL, for internal and external reporting. 15- Introduction Linda Spurgeon, AOE’s president & CEO, is not satisfied with the financial reporting capabilities of AOE’s new ERP system. She has three primary goals: To develop a Balanced Scorecard in a timely manner. To speed up trend analysis data on the company’s financial performance. To lower costs associated with providing financial information to interested external parties on a timely basis. 15- Introduction This chapter discusses the information processing operations involved in updating the general ledger and preparing reports that summarize the results of an organization’s activities. 15- Learning Objective 1 Describe the information processing operations required to update the general ledger and to produce other reports for internal and external users. 15- General Ledger and Reporting Activities What are the four basic activities performed in the general ledger and reporting system? Update the general ledger Post adjusting entries Prepare financial statements Produce managerial reports 15- Update The General Ledger (Activity 1) The first activity in the general ledger system is to update the general .