• Kế toán, kiểm toán - The expenditure cycleKế toán, kiểm toán - The expenditure cycle

    Learning objectives To learn the expenditure cycle business activities. To learn how to flow chart the expenditure cycle business activities. To understand the processing of expenditure cycle transactions using a computer. To know what the control practices and procedures are in the expenditure cycle.

    ppt22 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 4 | Lượt tải: 0

  • Kế toán, kiểm toán - The revenue cycleKế toán, kiểm toán - The revenue cycle

    Learning objectives To learn about the revenue cycle business activities. To learn to flow chart the revenue cycle business activities. To understand the processing of the revenue cycle transactions using a computer. To know what the control practices and procedures are in the revenue cycle.

    ppt19 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 4 | Lượt tải: 0

  • Kế toán, kiểm toán - Accounting transaction cyclesKế toán, kiểm toán - Accounting transaction cycles

    Learning objectives To understand the cycle of basic business activities and know its components. To learn what a transaction cycle is and how many transaction cycles there are. To learn to match an economic activity with a transaction cycle. To know the advantages of using transaction cycles. To understand how the accounting information syst...

    ppt7 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 5 | Lượt tải: 0

  • Kế toán, kiểm toán - Monitoring reporting systems and reviewing reporting proceduresKế toán, kiểm toán - Monitoring reporting systems and reviewing reporting procedures

    Learning objectives To learn about achieving completeness and accuracy of data. To discover methods of standardising input data and documentation. To know about maintaining appropriate backups. To learn about understanding and monitoring reporting requirements.

    ppt5 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 5 | Lượt tải: 0

  • Kế toán, kiểm toán - Chapter 10: Basic budgetary controlsKế toán, kiểm toán - Chapter 10: Basic budgetary controls

    Outline the steps associated with an effective system of management control. Explain the benefits of adopting a formal budgeting process. Explain the importance of recognising the behavioural aspects of budgeting.

    ppt14 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 4 | Lượt tải: 0

  • Kế toán, kiểm toán - Chapter 9: Capital investment analysisKế toán, kiểm toán - Chapter 9: Capital investment analysis

    Describe the two types of capital investment decisions with which managers may be faced: Accept or reject decisions Capital-rationing decisions Describe the method of calculation of non-discounting models: Payback period Accounting rate of return

    ppt16 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 4 | Lượt tải: 0

  • Kế toán, kiểm toán - The implementation of systems and recordsKế toán, kiểm toán - The implementation of systems and records

    Learning objectives To be able to specify guidelines and timelines for implementing a system. To understand the importance of contingency planning. To learn about establishing effective training schedules and programs. To learn how data is transferred from one system to another without errors. To discover how to update systems and records. To...

    ppt11 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 4 | Lượt tải: 0

  • Kế toán, kiểm toán - Chapter 8: Short - Term decision making techniquesKế toán, kiểm toán - Chapter 8: Short - Term decision making techniques

    Explain the terms incremental costs and incremental benefits. Describe situations where incremental analysis may be used to assist management. Distinguish between relevant and irrelevant information used in decision making.

    ppt27 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 4 | Lượt tải: 0

  • Kế toán, kiểm toán - Testing and documenting systemsKế toán, kiểm toán - Testing and documenting systems

    Learning objectives To understand the need for testing a computer system in an operational environment. To discover the different types of testing. To learn about documenting a system before implementation and training. To learn about the different media used for documentation. To understand why it is necessary to consult users to ensure accep...

    ppt8 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 4 | Lượt tải: 0

  • Kế toán, kiểm toán - Chapter 7: Costing conceptsKế toán, kiểm toán - Chapter 7: Costing concepts

    Describe the role of product and service costing in various types of organisations. Define the following costing terms: Fixed and variable cost Direct and Indirect cost Product and Period cost Manufacturing costs. Discuss the difficulties associated with accounting for indirect manufacturing costs.

    ppt13 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 4 | Lượt tải: 0