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General Ledger and Reporting System
Chapter 16
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Learning Objectives
• Describe the information processing operations required to update the general ledger and to produce reports for internal and external users.
• Identify the major threats in general ledger and reporting activities and evaluate the adequacy of various control procedures for dealing with them.
• Understand the implications of new IT developments, such as XBRL, and changes in external reporting requirements, such as IFRS,
for the design and operation of the general
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Discuss how tools like responsibility accounting,
General Ledger and Reporting System Process
• Update general ledger • Post adjusting entries
• Prepare financial statements • Produce managerial reports
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General Ledger and Reporting System
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Update General Ledger
Threats Controls
1. Inaccurate updating 1 a. Data entry of general ledger processing
2. Unauthorized integrity controls journal entries b. Reconciliations of
accounts
from subsidiary journals to
general ledger
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(e.g., Accounts
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