ais15general ledger and reporting system
TRANSCRIPT
-
7/25/2019 AIS15General Ledger and Reporting System
1/46
2003 Prentice Hall Business Publishing,Accounting Information Systems, 9/e, Romney/Steinbart 151
AccountingInformation
Systems9thEdition
Marshall B. Romney
Paul John Steinbart
-
7/25/2019 AIS15General Ledger and Reporting System
2/46
2003 Prentice Hall Business Publishing,Accounting Information Systems, 9/e, Romney/Steinbart 152
General edger and
Re!orting System
"ha!ter #$
-
7/25/2019 AIS15General Ledger and Reporting System
3/46
%&''( Prentice )all BusinessPublishing*
#$,(
earning -becti/es
#. 0escribe the information !rocessingo!erations re1uired to u!date the generalledger and to !roduce other re!orts for
internal and e2ternal users.&. Identify the maor threats in general ledger
and re!orting acti/ities* and e/aluate theade1uacy of /arious internal control
!rocedures for dealing 3ith them.(. Read and e2!lain an integrated enter!rise,
3ide REA data model.
-
7/25/2019 AIS15General Ledger and Reporting System
4/46
%&''( Prentice )all BusinessPublishing*
#$,4
earning -becti/es
4. 0iscuss and design a balanced
scorecard for an organi5ation.
$.
E2!lain the relationshi! bet3een onlinetransaction !rocessing systems and
data 3arehouses used to su!!ort
business intelligence.
6. 7nderstand the im!lications of ne3 I8de/elo!ments* such as BR* for
internal and e2ternal re!orting.
-
7/25/2019 AIS15General Ledger and Reporting System
5/46
%&''( Prentice )all BusinessPublishing*
#$,$
Introduction
inda S!urgeon* A-E:s !resident ; "E-*is not satisfied 3ith the financial re!ortingca!abilities of A-E:s ne3 ERP system.
She has three !rimary goals
General edger and
Re!orting Acti/ities
?hat are the four basic acti/ities
!erformed in the general ledger
and re!orting system@#. 7!date the general ledger
&. Post adusting entries
(. Pre!are financial statements4. Produce managerial re!orts
-
7/25/2019 AIS15General Ledger and Reporting System
9/46
%&''( Prentice )all BusinessPublishing*
#$,9
7!date 8he General edger
Acti/ity #
8he first acti/ity in the general ledger
system is to u!date the general
ledger. 7!dating consists of !osting ournal
entries that originated from t3o
sources
8hreat &< 7nauthori5ed Access
to the General edger
7nauthori5ed access to the general
ledger can result in confidential data
leas to com!etitors or corru!tion of thegeneral ledger. It can also !ro/ide a
means for concealing the theft of
assets.
-
7/25/2019 AIS15General Ledger and Reporting System
29/46
%&''( Prentice )all BusinessPublishing*
#$,&9
8hreat &< 7nauthori5ed Access
to the General edger
Some controls against this threat are