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Lecture Accounting information systems - Chapter 16: General ledger and reporting system

This chapter describe the information processing operations required to update the general ledger and to produce reports for internal and external users; identify the major threats in general ledger and reporting activities and evaluate the adequacy of various control procedures for dealing with them; understand the implications of new IT developments, such as XBRL, and changes in external reporting requirements, such as IFRS, for the design and operation of the general ledger and reporting system. | Chapter 16 General Ledger and Reporting System Copyright © 2012 Pearson Education 16-1 Learning Objectives Describe the information processing operations required to update the general ledger and to produce reports for internal and external users. Identify the major threats in general ledger and reporting activities and evaluate the adequacy of various control procedures for dealing with them. Understand the implications of new IT developments, such as XBRL, and changes in external reporting requirements, such as IFRS, for the design and operation of the general ledger and reporting system. Discuss how tools such as responsibility accounting, balanced scorecards, and graphs can be used to provide information managers need to effectively monitor performance. Copyright © 2012 Pearson Education 16-2 General Ledger and Reporting Copyright © 2012 Pearson Education 16-3 General Ledger and Reporting Primary function is to collect and organize The accounting cycle activities Financing . | Chapter 16 General Ledger and Reporting System Copyright © 2012 Pearson Education 16-1 Learning Objectives Describe the information processing operations required to update the general ledger and to produce reports for internal and external users. Identify the major threats in general ledger and reporting activities and evaluate the adequacy of various control procedures for dealing with them. Understand the implications of new IT developments, such as XBRL, and changes in external reporting requirements, such as IFRS, for the design and operation of the general ledger and reporting system. Discuss how tools such as responsibility accounting, balanced scorecards, and graphs can be used to provide information managers need to effectively monitor performance. Copyright © 2012 Pearson Education 16-2 General Ledger and Reporting Copyright © 2012 Pearson Education 16-3 General Ledger and Reporting Primary function is to collect and organize The accounting cycle activities Financing activities Investing activities Budget activities Adjustments Copyright © 2012 Pearson Education 16-4 General Ledger and Reporting Activities Update general ledger Post adjusting entries Prepare financial statements Produce management reports Copyright © 2012 Pearson Education 16-5 General Ledger and Reporting General Threats Inaccurate or invalid general ledger data Unauthorized disclosure of financial statement Loss or destruction of data Copyright © 2012 Pearson Education 16-6 General Ledger and Reporting General Controls Data processing integrity controls Restriction of access to general ledger Review of all changes to general ledger data Access controls Encryption Backup and disaster recovery procedures Copyright © 2012 Pearson Education 16-7 Update General Ledger Threats Inaccurate updating of general ledger Unauthorized journal entries Copyright © 2012 Pearson Education 16-8 Update General Ledger Controls Data entry processing integrity controls Reconciliations and control reports .