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Accounting Information System Chapter 6

Accounting Information System Chapter 6

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Accounting Information System by James A. Hall
Accounting Information System by James A. Hall

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Published by: Cassie Adrienne Lagria Tagupa on Jul 08, 2010
Copyright:Attribution Non-commercial

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01/14/2013

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 Accounting Information Systems,
6
th
edition James A. Hall
COPYRIGHT © 2009 South-Western, a division of Cengage Learning. Cengage Learning and South-Westernare trademarks used herein under license
 
Objectives for Chapter 6
y
Fu
ndamental tasks of payroll and fixed asset processes
y
Fu
nctional depts. of payroll and fixed asset activitiesand the flow of transactions thro
ug
h the or
g
anization
y
Doc
u
ments, jo
u
rnals, and acco
u
nts needed for a
u
dittrails, record maintenance, decision makin
g
, andfinancial reportin
g
y
E
xpos
u
res associated with payroll and fixed assetactivities and the controls that red
u
ce these risks
y
Operational feat
u
res and the control implications of technolo
g
 y 
u
sed in payroll and fixed asset systems
 
DFD
of Payroll Procedures

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