会计学原理(双语)Chapter-7课件.ppt

1、7-1PowerPoint Authors:Susan Coomer Galbreath,Ph.D.,CPACharles W.Caldwell,D.B.A.,CMAJon A.Booker,Ph.D.,CPA,CIACynthia J.Rooney,Ph.D.,CPACopyright 2013 by The McGraw-Hill Companies,Inc.All rights reserved.Accounting Information SystemsChapter 77-2Fundamental System PrinciplesC1Accounting information s

2、ystems collect and process data from transactions and events,organize them in useful reports,and communicate results to decisions makers.7-3Components of Accounting SystemsC1KeyboardsScannersModemsBar-Code ReaderHardwareSoftwareProfessional JudgmentIncreasingly,source documents are electronic files

3、creating a“paperless”system.7-4Components of Accounting SystemsC1CD/DVDHard DriveTapePaper DocumentPrinterMonitorProjectorsWeb communications7-5Special Journals in Accounting特殊日记帐C27-6Subsidiary Ledgers明细分类帐Subsidiary ledgers are a listing of individual accounts with common characteristics.Character

4、isticControllingAccount总帐Subsidiary LedgerAmounts due from customers Accounts ReceivableAccounts ReceivableLedgerAmounts owed to creditorsAccountsPayableAccounts PayableLedgerC37-7Accounts Receivable LedgerAfter all items are posted,the balance in the accounts receivable controlling account is the s

5、um of the balances in the accounts receivable subsidiary ledger.C37-8Sales JournalP17-9Proving the LedgersP2The balance of the Accounts Receivable controlling account in the general ledger should equal the accounts in the accounts receivable subsidiary ledger.A schedule of accounts receivable lists

6、each customer and the balance owed.7-10Sales Taxes销售税P1Governmental agencies often require sellers to collect sales taxes from customers and to periodically send these taxes to the appropriate agency.7-11Sales Returns and AllowancesIf a company has few sales returns,they may be recorded in the Gener

7、al Journal.A company with many sales returns may use a Sales Returns and Allowances Journal.P17-12P1Cash Receipts Types1.Cash from credit customers2.Cash from cash sales3.Cash from other sources7-13Footing,Crossfooting,and PostingP1 7-14P17-15Proving the LedgerP2The balance of the Accounts Payable c

8、ontrolling account in the general ledger should equal the accounts in the accounts payable subsidiary ledger.A schedule of accounts payable lists each supplier and the balance owed to them.7-16P17-17General Journal TransactionsP17-18Computer Technology in AccountingOff-the-Shelf SoftwareFamiliar acc

9、ounting programs such as Peachtree and QuickBooks are designed to be user friendly and menu driven.Integrated SoftwareActions taken in one part of the system automatically affect related parts.For instance,when a credit sale is entered,several parts of the system are automatically updated.7-19Data P

10、rocessing in AccountingOnline processing enters and processes data immediately.在线处理Batch processing accumulates information for a period of time and then processes all the data at one time(daily,weekly,or monthly).分批处理7-20Computer Networks in AccountingComputer networks are links among computers giv

11、ing different users access to common databases and programs.Server服务器Work Stations工作站7-21Enterprise Resource Planning Software(ERP)企业资源计划软件7-22Cloud ComputingCloud computing is the delivery of computing as a service rather than a product.Cloud computing uses applications via the Web instead of insta

12、lling them on ones own computer.Cloud ComputingCell PhoneLaptopComputerTablet7-23Global ViewSystems Principles and ComponentsBoth U.S.GAAP and IFRS aim for high-quality financial reporting.System principles and components are fundamentally similar across the globe.However,culture and other realities

13、 often mean different emphases on the mix of system controls.Special JournalsAccounting systems for recording sales,purchases,and cash receipts and disbursements are similar worldwide.Systems that employ special journals are applied worldwide.Further,the basic structure of special journals as explai

14、ned in this chapter is one means to company efficiency.7-24A good AIS collects financial data for a companys various segments.Segment Return on AssetsA segment is a part of a company that is separately identified by its products,services,or geographic market.A1Companies Reporting Operations by Segme

15、nts*Total exceeds 100%because companies can report more than one segment.7-25Segment Return on AssetsSegment return on assets=Segment operating incomeSegment average assetsA1Callaway Golf Company reports that it operates in two business segments:(1)golf clubs and(2)golf balls.The golf club segment shows a higher return on assets.7-26End of Chapter 7