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Lecture Managerial accounting (15/e): Chapter 13 - Garrison, Noreen, Brewer
Chapter 13 - Capital budgeting decisions. The term capital budgeting is used to describe how managers plan significant cash outlays on projects that have long-term implications, such as the purchase of new equipment and the introduction of new products. This chapter describes several tools that can be used by managers to help make these types of investment decisions.
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Lecture Managerial accounting (15/e): Chapter 13A - Garrison, Noreen, Brewer
Chapter 13A - The concept of present value. A dollar received today is more valuable than a dollar received a year from now for the simple reason that if you have a dollar today, you can put it in the bank and have more than a dollar a year from now. Because dollars today are worth more than dollars in the future, cash flows that are received at different times must be weighted differently. After studying this chapter you will be able to understand present value concepts and the use of present value tables.
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Lecture Managerial accounting (15/e): Chapter 13C - Garrison, Noreen, Brewer
Chapter 13C - Income taxes in capital budgeting decisions. We ignored income taxes in this chapter for two reasons. First, many organizations do not pay income taxes. Not-for-profit organizations, such as hospitals and charitable foundations, and governmental agencies are exempt from income taxes. Second, capital budgeting is complex and is best absorbed in small doses. Now that we have a solid foundation in the concepts of present value and discounting, we can explore the effects of income taxes on capital budgeting decisions.
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Lecture Managerial accounting (15/e): Chapter 14 - Garrison, Noreen, Brewer
Chapter 14 - Statement of cash flows. This chapter explains how to classify transactions as operating, investing, or financing activities, and it explains how to create a statement of cash flows. The indirect method of determining the net cash provided by operating activities is illustrated within the chapter and the direct method is demonstrated in the appendix.
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Lecture Managerial accounting (15/e): Chapter 14A - Garrison, Noreen, Brewer
Appendix 14A: The direct method of determining the net cash provided by operating activities. After studying this, you should be able to: Prepare a statement of cash flows using the indirect method to determine the net cash provided by operating activities, compute free cash flow, use the direct method to determine the net cash provided by operating activities.
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Lecture Managerial accounting (15/e): Chapter 15 - Garrison, Noreen, Brewer
Chapter 15 - Financial statement analysis. This chapter focuses on financial statement analysis, which is used to assess the financial health of a company. It includes examining trends in key financial data, comparing financial data across companies, and analyzing financial ratios.
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Lecture Accounting information systems: Chapter 1 - Romney, Steinbart
Chapter 1This chapter explain what an accounting information system (AIS) is and describe the basic functions it performs, discuss why studying the design and management of an AIS is important, explain the role played by the AIS in a company’s value chain and discuss ways that the AIS can add value to a business, describe and contrast the basic strategies and strategic positions that a business can adopt.
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Lecture Accounting information systems: Chapter 2 - Romney, Steinbart
Chapter 2 - Overview of transaction processing and ERP systems. After studying this chapter, you should be able to: Describe the four parts of the data processing cycle and the major activities in each. Describe documents and procedures used to collect and process transaction data. Describe the ways information is stored in computer-based information systems. Discuss the types of information that an AIS can provide. Discuss how organizations use enterprise resource planning (ERP) systems to process transactions and provide information.
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Lecture Accounting information systems: Chapter 3 - Romney, Steinbart
Chapter 3 - Systems documentation techniques. After studying this chapter, you should be able to: Prepare and use data flow diagrams to understand, evaluate, and document information systems; prepare and use flowcharts to understand, evaluate, and document information systems; prepare and use business process diagrams to understand, evaluate, and document information systems.
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Lecture Accounting information systems: Chapter 4 - Romney, Steinbart
Chapter 4 - Relational databases. This chapter explain the importance and advantages of databases, as well as the difference between database systems and file-based legacy systems; explain the difference between logical and physical views of a database; explain fundamental concepts of database systems such as DBMS, schemas, the data dictionary, and DBMS languages;...
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Lecture Accounting information systems: Chapter 5 - Romney, Steinbart
Chapter 5 - Computer fraud. In this chapter, students will be able to understand: Explain the threats faced by modern information systems; define fraud and describe the process one follows to perpetuate a fraud; discuss who perpetrates fraud and why it occurs, including the pressures, opportunities, and rationalizations that are present in most frauds;...
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Lecture Accounting information systems: Chapter 6 - Romney, Steinbart
Chapter 6: Computer fraud and abuse techniques. After you have mastered the material in this chapter, you will be able to: Compare and contrast computer attack and abuse tactics, explain how social engineering techniques are used to gain physical or logical access to computer resources, describe the different types of malware used to harm computers.
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Lecture Accounting information systems: Chapter 7 - Romney, Steinbart
Chapter 7 - Control and AIS. When you finish this chapter, you should be able: Explain basic control concepts and explain why computer control and security are important; compare and contrast the COBIT, COSO, and ERM control frameworks; describe the major elements in the internal environment of a company; describe the four types of control objectives that companies need to set.
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Lecture Accounting information systems: Chapter 8 - Romney, Steinbart
Chapter 8: Information systems controls for system reliability - Part 1: Information security. This chapter explain how information security affects information systems reliability; describe how a combination of preventive, detective, and corrective controls can be employed to provide reasonable assurance about information security.
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Lecture Accounting information systems: Chapter 9 - Romney, Steinbart
Chapter 9 - Information systems controls for system reliability— Part 2: Confidentiality and privacy. After studying this chapter, you should be able to: Identify and explain controls designed to protect the confidentiality of sensitive corporate information; identify and explain controls designed to protect the privacy of personal information collected from customers, employees, suppliers, or business partners; explain how the two basic types of encryption systems work.
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Lecture Accounting information systems: Chapter 10 - Romney, Steinbart
Chapter 10 - Information systems controls for system reliability - Part 3: Processing integrity and availability. After studying this chapter, you should be able to: Identify and explain controls designed to ensure processing integrity; identify and explain controls designed to ensure systems availability.
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Lecture Accounting information systems: Chapter 11 - Romney, Steinbart
Chapter 11 - Auditing computer-based information systems. In this chapter, you will learn to: Describe the scope and objectives of audit work, and identify the major steps in the audit process; identify the six objectives of an information system audit, and describe how the risk-based audit approach can be used to accomplish these objectives; describe the different tools and techniques auditors use to test software programs and program logic.
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Lecture Accounting information systems: Chapter 12 - Romney, Steinbart
Chapter 12 - The revenue cycle: sales to cash collections. After studying this chapter, you should be able to: Describe the basic business activities and related information processing operations performed in the revenue cycle; discuss the key decisions that need to be made in the revenue cycle, and identify the information needed to make those decisions; identify major threats in the revenue cycle, and evaluate the adequacy of various control procedures for dealing with those threats.
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Lecture Accounting information systems: Chapter 13 - Romney, Steinbart
Chapter 13 - The expenditure cycle: purchasing to cash disbursements. This chapter explain the basic business activities and related information processing operations performed in the expenditure cycle. Discuss the key decisions to be made in the expenditure cycle, and identify the information needed to make those decisions. Identify major threats in the expenditure cycle, and evaluate the adequacy of various control procedures for dealing with those threats.
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Lecture Accounting information systems: Chapter 14 - Romney, Steinbart
Chapter 14 - The production cycle. After studying this chapter, you should be able to: Describe the major business activities and related information processing operations performed in the production cycle; identify major threats in the production cycle and evaluate the adequacy of various control procedures for dealing with those threats; explain how a company’s cost accounting system can help it achieve its manufacturing goals.
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Lecture Accounting information systems: Chapter 15 - Romney, Steinbart
Chapter 15 - The human resources management and payroll cycle. This chapter describe the major business activities and related information processing operations performed in the human resources management (HRM)/payroll cycle; discuss the key decisions to be made in the HRM/payroll cycle and identify the information needed to make those decisions; identify the major threats in the HRM/payroll cycle and evaluate the adequacy of various internal control procedures for dealing with them.
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Lecture Accounting information systems: Chapter 16 - Romney, Steinbart
Chapter 16 - General ledger and reporting system. This chapter 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 ledger and reporting system.
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Lecture Accounting information systems: Chapter 17 - Romney, Steinbart
Chapter 17 - Database design using the REA data model. After studying this chapter, you should be able to: Discuss the steps for designing and implementing a database system, use the REA data model to design an AIS database, draw an REA diagram of an AIS database, read an REA diagram and explain what it reveals about the business activities and policies of the organization being modeled.
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Lecture Accounting information systems: Chapter 18 - Romney, Steinbart
Chapter 18 - Implementing an REA model in a relational database. In this chapter, the learning objectives are: Integrate separate REA diagrams for individual business cycles into a single, comprehensive organization-wide REA diagram; build a set of tables to implement an REA model of an AIS in a relational database; explain how to write queries to retrieve information from an AIS relational database built according to the REA data model.
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Lecture Accounting information systems: Chapter 19 - Romney, Steinbart
Chapter 19 - Special topics in REA modeling. After studying this chapter, you should be able to: Develop REA data models for a variety of organizations besides retail stores, develop REA data models for the HR/payroll, manufacturing, and capital assets business cycles.
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Lecture Accounting information systems: Chapter 20 - Romney, Steinbart
Chapter 20 - Introduction to systems development and systems analysis. This chapter explain the five phases of the systems development life cycle, discuss the people involved in systems development and the roles they play, explain the importance of systems development planning and describe planning techniques, discuss the various types of feasibility analysis and calculate economic feasibility.
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Lecture Accounting information systems: Chapter 21 - Romney, Steinbart
Chapter 21 - AIS development strategies. After studying this chapter, you will know: 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 this strategy;...
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Lecture Accounting information systems: Chapter 22 - Romney, Steinbart
Chapter 22 - Systems design, implementation, and operation. After studying this chapter, you should be able to: 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.
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Lecture Accounting information systems (13/e) – Chapter 1: Accounting information systems: An overview
This chapter explain what an accounting information system (AIS) is and describe the basic functions it performs, discuss why studying the design and management of an AIS is important, explain the role played by the AIS in a company’s value chain and discuss ways that the AIS can add value to a business, describe and contrast the basic strategies and strategic positions that a business can adopt.
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Lecture Accounting information systems (13/e) – Chapter 2: Overview of transaction processing and enterprise resource planning systems
After studying this chapter, you should be able to: Describe the four parts of the data processing cycle and the major activities in each. Describe documents and procedures used to collect and process transaction data. Describe the ways information is stored in computer-based information systems. Discuss the types of information that an AIS can provide. Discuss how organizations use enterprise resource planning (ERP) systems to process transactions and provide information.
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