Kế toán doanh nghiệp - Chapter 6: Purchase and payments business processLO#1 Describe the business activities that comprise the purchase and payment process LO#2 Develop an activity model of the purchase and payment process using BPMN LO#3 Understand and apply different activity modeling options LO#4 Develop business rules to implement controls for the purchase and payment process LO#5 Develop structure models for ...
14 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 454 | Lượt tải: 0
Kế toán doanh nghiệp - Chapter 6: FlowchartingLearning objectives Flowchart types and uses in AIS Symbols Design considerations Design steps Examples
16 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 546 | Lượt tải: 0
Kế toán doanh nghiệp - Chapter 6: Reporting and interpreting sales revenue, receivables, and cashThe revenue realization principle requires that revenues be recorded when earned. Goods have been delivered or services have been rendered. There is persuasive evidence of an arrangement for customer payment. Price is fixed or determinable. Collection is reasonably assured
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Kế toán doanh nghiệp - Chapter 5: Information systems conceptsLearning objectives Systems development life cycle Capability maturity model IT decision factors
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Kế toán doanh nghiệp - Chapter 5: Reporting and analyzing inventoriesMerchandise inventory includes all goods that a company owns and holds for sale, regardless of where the goods are located when inventory is counted.
10 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 524 | Lượt tải: 0
Kế toán doanh nghiệp - Chapter 5: Communicating and interpreting accounting informationCorporate Governance: Procedures to ensure that the company is managed in the interest of the shareholders Sarbanes-Oxley Act: A law which strengthens financial reporting and corporate governance for public companies.
15 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 449 | Lượt tải: 0
Kế toán doanh nghiệp - Chapter 5: Sales and collections business processLO#1 Describe the business activities that comprise the sales and collection process LO#2 Develop an activity model of the sales and collection process LO#3 Understand and apply different activity modeling options LO#4 Develop business rules to implement controls for the sales and collection process LO#5 Develop UML Class Diagrams for the sales...
24 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 506 | Lượt tải: 0
Kế toán doanh nghiệp - Chapter 4: Reporting and analyzing merchandising operationsAdjusting entries for a merchandiser will generally be the same as those for a service-based organization One additional adjustment will need to be made to the Merchandise Inventory account to adjust for Shrinkage in the account. Next, let’s complete the accounting cycle by preparing the closing entries for Barton Company.
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Kế toán doanh nghiệp - Chapter 4: Management conceptsLearning objectives COSO enterprise risk management framework Business process management Expectancy theory Summarize and explain the importance of COSO’s Enterprise Risk Management—Integrated Framework. Define business process management, including a generalized model of BPM. List and discuss some basic principles of business process manag...
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Kế toán doanh nghiệp - Chapter 4: Relational databases and enterprise systemsLO#1 Describe the advantages of relational databases. LO#2 Explain basic relational database principles. LO#3 Describe how to query using Structured Query Language (SQL). LO#4 Understand the purpose and basic framework for an enterprise system. LO#5 Assess how cloud computing facilitates enterprise systems
21 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 453 | Lượt tải: 0
