Download e-book for iPad: Accounting Information Systems, 7th Edition by James A. Hall

By James A. Hall

ISBN-10: 1439078572

ISBN-13: 9781439078570

Perfect for knowing the accounting details platforms and comparable applied sciences you will use on your enterprise profession, Hall's ACCOUNTING details structures, seventh version comprises an emphasis on ethics, fraud, and the fashionable production atmosphere. The booklet specializes in the wishes and obligations of accountants as finish clients of structures, structures designers, and auditors. This version presents entire built-in insurance of Sarbanes-Oxley because it results inner controls and different appropriate themes stricken by this laws, in addition to reorganized dialogue of transaction cycles that make the stability among guide- and computer-based platforms extra obvious.

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Additional info for Accounting Information Systems, 7th Edition

Example text

Purchasing is responsible for ordering inventory from vendors when inventory levels fall to their reorder points. The nature of this task varies among organizations. In some cases, purchasing is no more than sending a purchase order to a designated vendor. In other cases, this task involves soliciting bids from a number of competing vendors. The nature of the business and the type of inventory determine the extent of the purchasing function. 2. Receiving is the task of accepting the inventory previously ordered by purchasing.

A convenient way to manage such operations is to organize the management of the firm around each geographic segment as a quasi-autonomous entity. 2. Product Line. Companies that produce highly diversified products often organize around product lines, creating separate divisions for each. Product segmentation allows the organization to devote specialized management, labor, and resources to segments separately, almost as if they were separate firms. 3. Business Function. Functional segmentation divides the organization into areas of specialized responsibility based on tasks.

External financial transactions are the most common source of data for most organizations. These are economic exchanges with other business entities and individuals outside the firm. Examples include the sale of goods and services, the purchase of inventory, the receipt of cash, and the disbursement of cash (including payroll). Internal financial transactions involve the exchange or movement of resources within the organization. Examples include the movement of raw materials into work-in-process (WIP), the 11 12 PART I Overview of Accounting Information Systems application of labor and overhead to WIP, the transfer of WIP into finished goods inventory, and the depreciation of plant and equipment.

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Accounting Information Systems, 7th Edition by James A. Hall


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