Principles of Financial Accounting · 免费预览
会计信息系统的构成要素与目的
会计信息系统将人员、程序、数据、软件与控制手段结合起来，以收集、存储和报告财务信息；其设计决定了交易信息转化为对决策有用的报告的效率。
1. What an accounting information system is
What an accounting information system is
2. People, procedures, and data
People, procedures, and data
3. Software, hardware, and controls
Software, hardware, and controls
4. Why systems thinking matters to accountants
Why systems thinking matters to accountants
5. AIS components
Which list names the core components of an accounting information system?
6. Cheapest control point
Where is the cheapest place to catch a bad customer number in an accounting information system?
7. Segregation of duties
Why does system design assign different people to authorize, record, and custody functions?
8. Audit trail purpose
What does an audit trail record? Use the figures from the worked example in this lesson and state the result in the requested units.
9. AIS abbreviation meaning
Complete the term. The structured combination of people, procedures, data, technology, and controls used to collect and report financial information is the accounting ____ system.
10. Control at the cheapest point
Give the two-word phrase for the stage where invalid data is stopped before it can spread through the system.