• Kế toán, kiểm toán - Chapter 5: Basic accounting standardsKế toán, kiểm toán - Chapter 5: Basic accounting standards

    Explain the role of accounting standards. Define AARF and AASB. Outline the process for development of Australian accounting standards. Discuss the development of the conceptual framework and the Statements of Accounting Concepts.

    ppt29 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 458 | Lượt tải: 0

  • Kế toán, kiểm toán - System requirementsKế toán, kiểm toán - System requirements

    Learning objectives To understand the basic types of system development and the reasons for system development. To gain an appreciation and understanding of a typical system development life cycle. To identify and define the essential elements of system planning, systems analysis and system design. To acquire the ability to conduct a system nee...

    ppt11 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 529 | Lượt tải: 0

  • Kế toán, kiểm toán - Chapter 4: Limitations of accounting reportsKế toán, kiểm toán - Chapter 4: Limitations of accounting reports

    Explain the term ‘generally accepted accounting principles’. Explain the effects of the following accounting principles on the measurement of assets, revenues and expenses: historical cost monetary unit going concern accounting period conservatism.

    ppt9 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 525 | Lượt tải: 0

  • Kế toán, kiểm toán - Project management toolsKế toán, kiểm toán - Project management tools

    Learning objectives To understand the concept of the present value of moneys receivable in the future. To learn the various feasibility studies for a project. To learn the common methods used to evaluate projects. To understand the two most popular project management tools.

    ppt17 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 459 | Lượt tải: 0

  • Kế toán, kiểm toán - Chapter 3: Financial accounting reportsKế toán, kiểm toán - Chapter 3: Financial accounting reports

    Describe the purpose and format of a Statement of Financial Performance. Explain the difference between gross profit and net profit. Differentiate between cash and accrual accounting systems. Explain the matching principle and the need for balance day adjustments.

    ppt37 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 486 | Lượt tải: 0

  • Kế toán, kiểm toán - Documentation techniques and databasesKế toán, kiểm toán - Documentation techniques and databases

    Learning objectives To learn about data flow diagrams (DFDs) and the symbols used in them. To understand a context diagram and its decomposition. To understand the standard symbols used in flow charts. To describe and construct different types of flow charts. To understand the advantages of flow charts over written descriptions. To be able ...

    ppt23 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 477 | Lượt tải: 0

  • Kế toán, kiểm toán - Chapter 2: Double entry bookkeepingKế toán, kiểm toán - Chapter 2: Double entry bookkeeping

    Explain the principles of the double entry bookkeeping system. State the rules of debit and credit for each group of accounts. Describe the flow of information through an accounting system.

    ppt21 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 554 | Lượt tải: 0

  • Kế toán, kiểm toán - Chapter 1: Accounting conceptsKế toán, kiểm toán - Chapter 1: Accounting concepts

    Explain the accounting entity assumption. Define assets, liabilities, owner's equity, revenue and expenses and classify items into assets, liabilities, owner's equity, revenue and expenses. Define the accounting equation and describe the link between the equation and the accounting entity assumption. Analyse the effect of transactions on the ac...

    ppt12 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 470 | Lượt tải: 0

  • Kế toán, kiểm toán - Chapter 22: Systems design, implementation, and operationKế toán, kiểm toán - Chapter 22: Systems design, implementation, and operation

    Discuss the conceptual systems design process and the activities in this phase. Discuss the physical systems design process and the activities in this phase. Discuss the systems implementation and conversion process and the activities in this phase. Discuss the systems operation and maintenance process and the activities in this phase.

    pptx14 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 468 | Lượt tải: 0

  • Kế toán, kiểm toán - Chapter 21: Ais development strategiesKế toán, kiểm toán - Chapter 21: Ais development strategies

    Describe how organizations purchase application software, vendor services, and hardware. Explain how information system departments develop custom software. Explain how end users develop, use, and control computer- based information systems. Explain why organizations outsource their information systems, and evaluate the benefits and risks of thi...

    pptx14 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 490 | Lượt tải: 0