Download Accounting Information Systems by James A. Hall PDF

By James A. Hall

Perfect for figuring out the accounting details structures and similar applied sciences you will use on your enterprise profession, Hall's ACCOUNTING info platforms, seventh version contains an emphasis on ethics, fraud, and the fashionable production atmosphere. The e-book specializes in the wishes and obligations of accountants as finish clients of structures, structures designers, and auditors. This version offers whole built-in insurance of Sarbanes-Oxley because it results inner controls and different correct subject matters laid low with this laws, in addition to reorganized dialogue of transaction cycles that make the stability among guide- and computer-based structures extra obvious.

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By James A. Hall

Perfect for figuring out the accounting details structures and similar applied sciences you will use on your enterprise profession, Hall's ACCOUNTING info platforms, seventh version contains an emphasis on ethics, fraud, and the fashionable production atmosphere. The e-book specializes in the wishes and obligations of accountants as finish clients of structures, structures designers, and auditors. This version offers whole built-in insurance of Sarbanes-Oxley because it results inner controls and different correct subject matters laid low with this laws, in addition to reorganized dialogue of transaction cycles that make the stability among guide- and computer-based structures extra obvious.

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A system must contain more than one part. For example, a yo-yo carved from a single piece of wood and attached to a string is a system. Without the string, it is not a system. RELATEDNESS. A common purpose relates the multiple parts of the system. Although each part functions independently of the others, all parts serve a common objective. If a particular component does not contribute to the common goal, then it is not part of the system. For instance, a pair of ice skates and a volleyball net are both components; however, they lack a common purpose, and thus do not form a system.

Powerful yet inexpensive small-scale computer systems, which can cost-effectively perform specialized functions, have changed the economics of data processing dramatically. In addition, the unit cost of data storage, which was once the justification for consolidating data in a central location, is no longer the prime consideration. Moreover, the move to DDP can reduce costs in two other areas: (1) data can be entered and edited at the IPU, thus eliminating the centralized tasks of data conversion and data control; and (2) application complexity can be reduced, which in turn reduces development and maintenance costs.

Today this function is usually automated and distributed back to the end users. Some organizations with older legacy systems, however, may still use a data control group as a liaison between the end user and data processing. The data conversion function transcribes transaction data from source (paper) documents to digital media (tape or disk) suitable for computer processing by the central computer, which is managed by the computer operations group. Accounting applications are usually run according to a strict schedule that is controlled by the central computer.

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