Tài liệu miễn phí Kế toán - Kiểm toán
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Lecture Accounting information systems (13/e) – 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 (13/e) – Chapter 4: Relational databases
After studying this chapter, you should be able to: 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 (13/e) – Chapter 5: Computer fraud
After studying this chapter, you should be able to: 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 (13/e) – 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 (13/e) – Chapter 7: Control and accounting information systems
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 (13/e) – Chapter 8: Controls for information security
After studying this chapter, you should be able to: 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 (13/e) – Chapter 9: Confidentiality and privacy controls
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 (13/e) – Chapter 10: Processing integrity and availability controls
Chapter 10 - Processing integrity and availability controls. 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 (13/e) – Chapter 11: Auditing computer-based information systems
When you finish this chapter, you should: 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 (13/e) – 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 (13/e) – 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 (13/e) – Chapter 14
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 (13/e) – Chapter 15: The human resources management and payroll cycle
After studying this chapter, you should be able to: 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 (13/e) – Chapter 16: General ledger and reporting system
The objectives of this chapter are: 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 (13/e) – 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 (13/e) – 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 (13/e) – 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 (13/e) – Chapter 20: Introduction to systems development and systems analysis
The purpose of this chapter is: 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 (13/e) – 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 (13/e) – 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 Fundamentals of cost accounting - Chapter 1: Cost accounting: Information for decision making
After studying this chapter you should be able to: First, describe the way managers use accounting information to create value in organizations. Second, distinguish between the uses and users of cost accounting and financial accounting information. Third, explain how cost accounting information is used for decision making and performance evaluation in organizations.
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Lecture Fundamentals of cost accounting - Chapter 2: Cost concepts and behavior
Chapter 2 covers cost concepts and behavior. You want to be certain that you have a thorough understanding of these concepts before going forward. Understanding of the concepts in Chapter 2 is critical for success in this course.
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Lecture Fundamentals of cost accounting - Chapter 3: Fundamentals of cost-volume-profit analysis
In order to be a well prepared leader and manager, one must have a systematic method of analyzing the ever changing environment. Chapter 3 focuses on how decision-makers analyze changes in the volume of sales.
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Lecture Fundamentals of cost accounting - Chapter 4: Fundamentals of cost analysis for decision making
Now that you are comfortable with CVP analysis and the impact of fixed versus variable costs, we can extend the concepts and apply the theories to a multitude of business conditions.
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Lecture Fundamentals of cost accounting - Chapter 5: Cost estimation
When managers make decisions they need to compare the costs (and benefits) among alternative actions. In this chapter, we discuss how to estimate the costs required for decision making. Let’s meet Charlene, the owner of Charlene’s Computer Care (3C). In this chapter we are going to help Charlene estimate costs. Three methods used to estimate costs are: engineering estimates, account analysis, and statistical methods.
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Lecture Fundamentals of cost accounting - Chapter 6: Fundamentals of product and service costing
This chapter provides an overview of alternative cost systems for product and service costing. Details and extensions to the basic models described here are presented in the following three chapters.
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Lecture Fundamentals of cost accounting - Chapter 7: Job costing
In Chapter 6, we developed the basics of a cost management system designed to report the costs of products and services. In this chapter we describe a job costing system used in many service and discrete manufacturing settings.
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Lecture Fundamentals of cost accounting - Chapter 8: Process costing
We continue our discussion of the details of a product costing system in Chapter 8 by developing a process costing system. As we discussed in Chapter 6, the difference between job order and process costing is the level at which costs are aggregated before they are assigned to the individual units of product. Process costing assumes that all units are homogeneous and follow the same path through the production process.
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Lecture Fundamentals of cost accounting - Chapter 9: Activity-based costing
Chapters 7 and 8 described product costing systems. In the last 15 years or so, many companies have experimented with and implemented costing systems based on production processes rather than accounting systems. One such system is activity-based costing, or ABC, which aids managers in the decision making process. Chapter 9 describes activity-based costing.
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Lecture Fundamentals of cost accounting - Chapter 10: Fundamentals of cost management
In this chapter, students will be able to understand: explain the concept of activity-based cost management; use the hierarchy of costs to manage costs; describe how the actions of customers and suppliers affect a firm’s costs; use activity-based costing methods to assess customer and supplier costs;...
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