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    Course : Z0257 Accounting InformationSystem And Internal Control (2/2)

    !ecti"e #eriod : Se$tem%er 20&5

    Overview of TransactionProcessing and ERP Systems

    Session 2

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    These slides have been adapted from:

    Romney B. arshall and Steibart !. Pa"l. #2$%2&.Accounting Information System. %2th edition. Pearson

    Ed"cation. 'ondon. (SB):*+,$2+-+/-+/.

    0hapter 2

    Acknowledgement

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    Learning Objectives

    Describe the four major steps in the data processing cycle. Describe the major activities in each cycle.

    Describe documents and procedures used to collected andprocess data.

    Describe the ways information is stored in computer-basedinformation systems.

    Discuss the types of information that an AIS can provide.

    Discuss how organiations use !"# systems to processtransactions and provide information.

    $opyright % &'(& #earson !ducation) Inc. publishing as #rentice *all &-+

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    Data #rocessing $ycle

    $opyright % &'(& #earson !ducation) Inc. publishing as #rentice *all &-,

    Input #rocess Output

    Storage

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    he Data #rocessing $ycle Determines

    hat data is stored/

    ho has access to the data/

    *ow is the data organied/

    *ow can unanticipated information needs be met/

    $opyright % &'(& #earson !ducation) Inc. publishing as #rentice *all &-0

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    Data Input1$apture

    As a business activity occurs data is collected about2

    (. !ach activity of interest

    &. he resources a3ected

    +. he people who are participating

    $opyright % &'(& #earson !ducation) Inc. publishing as #rentice *all &-4

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    #aper-5ased Source Documents

    Data are collected onsource documents !.g.) a sales-order form

    he data from paper-based will eventually

    need to be transferredto the AIS

    urnaround 6sually paper-based Are sent from

    organiation to

    customer Same document is

    returned by customer toorganiation

    $opyright % &'(& #earson !ducation) Inc. publishing as #rentice *all &-7

    $ust.Org.

    urnaround Document

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    Source Data Automaton

    Source data is captured

    In machine-readable form

    At the time of the business activity

    !.g.) A89s: #OS

    $opyright % &'(& #earson !ducation) Inc. publishing as #rentice *all &-;

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    Data Input1Accuracy and $ontrol

    ell-designed source documents can ensure that datacaptured is

    Accurate

    #rovide instructions and prompts

    $hec< bo=es Drop-down bo=es

    $omplete

    Internal control support

    #renumbered documents

    $opyright % &'(& #earson !ducation) Inc. publishing as #rentice *all &->

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    Data Storage

    ypes of AIS storage2

    #aper-based

    Ledgers

    ?ournals

    $omputer-based

    $opyright % &'(& #earson !ducation) Inc. publishing as #rentice *all &-('

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    Ledgers

    @eneral

    Summary level data foreach2

    Asset) liability) euity)revenue) and e=pense

    Subsidiary

    Detailed data for a @eneralLedger B$ontrolC Account

    that has individual sub-accounts

    Accounts "eceivable

    Accounts #ayable

    A"

    $opyright % &'(& #earson !ducation) Inc. publishing as #rentice *all &-((

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    ?ournals

    @eneral

    Infreuent or specialied transactions

    Specialied

    "epetitive transactions

    !.g.) sales transactions

    $opyright % &'(& #earson !ducation) Inc. publishing as #rentice *all &-(&

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    $oding echniues

    Seuence

    Items numbered consecutively

    5loc>>>> G !lectric "ange

    @roup

    #ositioning of digits in code providemeaning

    8nemonic

    Letters and numbers !asy to memorie

    $ode derived from description of item

    $hart of accounts

    ype of bloc< coding

    $opyright % &'(& #earson !ducation) Inc. publishing as #rentice *all &-(+

    Digit Position Meaning

    (F& #roduct Line)sie) and so on

    + $olor

    ,F0 Hear of8anufacture

    4F7 Optional eatures

    (&,(''' (& G Dishwasher, G hite

    (' G &'(''' G Jo Options

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    $omputer 5ased Storage

    !ntity #erson) place) or thing BJounC

    Something an organiation wishes to store data about

    Attributes

    acts about the entity

    ields

    here attributes are stored

    "ecords

    @roup of related attributes about an entity

    ile

    @roup of related "ecords

    $opyright % &'(& #earson !ducation) Inc. publishing as #rentice *all &-(,

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    ile ypes

    ransaction

    $ontains records of abusiness from a speciEcperiod of time

    8aster

    #ermanent records

    6pdated by transactionwith the transaction Ele

    Database Set of interrelated Eles

    ransaction ile

    $opyright % &'(& #earson !ducation) Inc. publishing as #rentice *all &-(,

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    Data #rocessing

    our 8ain Activities

    (. $reate new records

    &. "ead e=isting records

    +. 6pdate e=isting records

    ,. Delete records or data from records

    $opyright % &'(& #earson !ducation) Inc. publishing as #rentice *all &-(4

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    Data Output ypes

    Soft copy

    Displayed on a screen

    *ard copy

    #rinted on paper

    $opyright % &'(& #earson !ducation) Inc. publishing as #rentice *all &-(7

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    !"# Systems

    $opyright % &'(& #earson !ducation) Inc. publishing as #rentice *all &-(;

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    !nterprise "esource #lanning B!"#C

    Integrate an organiation9s information into one overallAIS

    !"# modules2

    inancial

    *uman resources and payroll

    Order to cash

    #urchase to pay

    8anufacturing

    #roject management

    $ustomer relationship management

    System tools

    $opyright % &'(& #earson !ducation) Inc. publishing as #rentice *all &-(>

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    !"# Advantages

    Integration of an organiation9s data and Enancialinformation

    Data is captured once

    @reater management visibility) increased monitoring

    5etter access controls

    Standardies business operating procedures

    Improved customer service

    8ore eKcient manufacturing

    $opyright % &'(& #earson !ducation) Inc. publishing as #rentice *all &-&'

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    !"# Disadvantages

    $ost

    ime-consuming to implement

    $hanges to an organiation9s e=isting business

    processes can be disruptive

    $omple=

    "esistance to change

    $opyright % &'(& #earson !ducation) Inc. publishing as #rentice *all &-&(

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    han< Hou

    $opyright &'(& % #earson !ducation) Inc. publishing as #rentice *all &-&&


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