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Accounting Information Systems Master Study
Accounting Information Systems

th
Accounting Information Systems 10 edition Romney Chapters (1 2 3 4 8 9 10 11 14)
Accounting Information Systems (10th Edition) (Accounting
Information Systems) (Hardcover)
By Marshall B. Romney (Author), Paul J. Steinbart (Author)
CHAPTER ONE - INTRODUCTION .............................................................................. 2

CHAPTER TWO - OVER VIEW OF BUSINESS PROCESS ......................................................... 13
............................................................................................................ 13
CHAPTER FOUR - RELATIONAL DATABASES .................................... 27
CHAPTER EIGHT - INFORMATION SYSTEMS CONTROLS FOR SYSTEM RELIABILITY ........ 37
............................................................................... 37
CHAPTER TEN - THE REVENUE CYCLE: SALES AND CASH COLLECTIONS ...................... 53
: ..................................................................................................... 53
CHAPTER FOURTEEN DGENERAL LEDGER & PERORTING SYSTEM.................................. 69
................................................................................................................. 69
CHAPTER FIFTEEN -DATABASE DESIGN USING THE REA DATA MODEL ............................. 79
REA ........................................................................................... 79
By : Isam Rimawi - irimawi@hotmail.com last update 12/12/2016 09 / 1

Chapter One - INTRODUCTION

:
.1 , ,
.2
.3
.4 . Value Chain
.5
.6
AIS Accounting Information Systems......

( I ) Information Data

IS
( S ) System
(AIS) Accounting Information
Systems

(IS) Information Systems

( ) .
( )
MIS Management Information Systems....

( I ) Information Data
( )

)(IS Information Systems
( )



Input Activity

Processing Activity

Output Activity

Telecommunication
Activity

IS Activities 2 IS Goal 3

IS Basic Elements
IS Elements 1

Information Human Soft ware Hard ware
Resources
Resources

:
.1 : / / /
.2 : / / /
.3 : :

.1
.2
.3
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( , )
.
( )
:

.
:
( )
.
-:
-: .
.

( ) Data
IS .
.
-:
Events .1 ( )
Resources .2
Agents .3
( , , , ) Information
.

.

.1
.2
.3
-:
.1
.2
.3
.4
o
.
-:
.1 Relevance


.
Reliability .2
.
Completeness .3

Timeliness .4

Understandability .5

Verifiability .6

.
Accessibility .7
.

.1 :
o Mandatory Information

o Essential Information

-:
o
o
o
.2

(
)
) , , ( ( IS) Information Systems

( ) .
-:
) Transaction Processing Systems ( TPS .1

Office Automation Systems ) ( OAS .2
Spread Sheet
Word
Knowledge Work Systems ) ( KWS .3

Management Information Systems ) ( MIS .4


.
Decision Support Systems ) ( DSS .5

.
) Expert Systems ( ES .6

Group Decision Support Systems ) ( GDSS .7
.
Executive Support Systems ) ( ESS .8

()
.9
, , ,
. ERP System
-: IS
Hard Ware .1
Soft Ware .2
Human Resources .3
Information Resources .4
-:
: ( )
.1
.a ( ) Key Board , Mouse , Scanner
.b ( ) CPU
.c ( ) Printer , Screen
.d ( , )
Soft Ware .2
.a ( ) Excel , Word ,
.b ( ) Windows
.c ( ) Visual Languages
.3
.a ( )
.b ( )
.c ( )
.4 ( )
( ) :
( ) .1
( .2
-:
Online Processing .a
Batch Processing .b
( ) .3
( ) .4

-: :
.1 -:
.a :
.1
.2
.3
.4
.5
.b :
.1
.2
.3
.4
.2 (
Simon )
.3 ( )

( AIS ) Accounting Information Systems

( , , , , )
( )
( ) .a
.b ( )
.c ( )
:
-:
.a
.b
.c -:
.1
.2
.3

.1 :
( Availability ,

.) reliability , and accuracy

-:
.1
.2
.3
.4
-: .2
.1
.2

.3

.4

.3
, , .
.4
CPA %25
. CPA
. .5
-:
.1
.2
.3
.4 CPA
.5 .
-:
.1
.2
Occupational Strategy .3
Culture

) 1
2

AIS
) 2
1

Information
Technology
.

, Value Added ,Value Chain
( ) JO -:
-: %5 .
-:
-: " .
-: . Customer Services

( Value Added , )
-:

( O .. )

Customizing it
: Business Activity
:Value Chain Value Added
( )
-:
.1 ( )
.2 ( )
line & Stuff Activities
Primary activities :
.1 : Inbound Logistics

.2 : Operations
.3 : Outbound Logistics

.4 : Marketing & Sales
.
.5 : Services
.
Support activity :
.1 : Firm Infrastructure
.
.2 : Human Resources :
.a

.b
.c
.d paying employees
.e handling employee benefits
.3 : Technology
( )
.4 : Purchasing ( )
activities
Primary
Inbound Operation Outbound & Sales Services

Logistics Logistics Marketing
Firm Infrastructure
Support
activity
HR Management
Technology Development
Purchasing
) ( Value Chain
.1
.
.2

.
" :
.
Smith Supply Co. Pharmaceuticals, Inc. Customer Pharmacy

Inbound Logistics Inbound Logistics Inbound Logistics
Operations Operations Operations
a b
Outbound Logistics Outbound Logistics Outbound Logistics
Marketing & Sales Marketing & Sales Marketing & Sales
Service Service Service

.a
.b

.Supply Chain
( )
.
, ,

degree of structure :
.1 : Structured decisions
Rules
:
o
o
.2 : Semi Structured decisions
Rules

.3 : Unstructured decisions

:
.1 : Occupational control decisions

.2 : Management control decisions

.3 : Strategic planning decisions
.. .. .. :
-
o
o
:
o
o ( )

. Michael Porter
:
.1 :
.2 :

Michael Porter
( ) -:
.1 Variety-based strategic position

.
.2 Needs-based strategic position
. (
.

.3 Access-based strategic position

...... .

ADSL
o
o
.
o .
.

:
.1

( )
.2
.
.3 .

.4 Access-based strategic

.
o
- :
.1
.2
-:
.

.
:
-:
o System Data Information
o AIS
o
o
o
o
o

Chapter Two - Over View of Business Process

:
.1 .
.2
.3
.4
.5 ..
, ,
:

-:
.1
.2 ( )
.3
.4
.5
Outbound logistic .6
.7

.8
AIS
.9

.11
-:
-
.1
.2
-
.1
.2

( ) ( )
Internal External
Parties AIS Parties


( ) ( )
( BUSINESS CYCLES , , , )
( ) Transaction
( ) Entities

:
o
o
Transaction Cycle
( ) Process
( )
Business Cycles
.
( ) Give Get /
Transactions Cycles
Give Goods / Services Get Cash .1
Give Cash Get Goods / Services .2
Give Raw Materials & Labor Get Finished Goods .3
Give Cash Get Labor .4
Give Cash Get Cash .5
o AIS
Revenue cycle .1
Expenditure cycle .2
Production cycle .3
/ Human resources/payroll cycle .4
....
Financing cycle .5
=
=

(
/ - ) Give goods( /
() Get Money

-:


Revenue cycle :
o Handle customer inquiries
o Take customer orders
o Approve credit sales
o Check inventory availability
o Initiate back orders
o Pick and pack orders
o Ship goods
o Bill customers
o Update sales and Accts Rec. for sales
o Receive customer payments
o Update Accts Rec. for collections
o Handle sales returns,
discounts, & bad debts
o Prepare management reports
o Send info to other cycles

Expenditure cycle :
o Requisition goods & Services
o Process purchase orders to vendors
o Receive goods & services
o Store goods
o Receive vendor invoice
o Update accounts payable for purchase
o Approve invoice for payment
o Pay vendors
o Update accounts payable for payment
o Handle purchase returns, discounts,
and allowance

HR/ Payroll Cycle /:
o Recruit, hire, and train employees
o Evaluate and promote employees
o Discharge employees
o Update payroll record
o Pay employees
)1 Process timecard and commission data
)2 Prepare and distribute payroll
o Calculate and disburse tax and
payment benefit


Production Cycle :
o Design product
o Forecast, plan, and schedule production
Requisition raw materials o
o Manufacture products
o Store finish goods
o Accumulate cost for products

Financing cycle :
o Forecast cash needs
o Sell securities to inventors
o Borrow money from lenders
o Pay dividends to inventors and interest
to lenders
o Retire debt

:

BUSINESS CYCLES RELATIONS & FINACIAL REPORTS
Finished Goods
Expenditure
Revenue Production
Cycle
Cycle
Cycle

Data
The revenue cycle
Gets finished goods from the
General Ledger production cycle
Funds and Reporting Provides funds to the financing cycle
System Provides data to the General Ledger
and Reporting System

Human Res./ Financing
Payroll Cycle Cycle

Revenue Expenditure Production

Raw Cycle
Cycle Cycle Mats
Data
The expenditure cycle
Gets funds from the
financing cycle
General Ledger Provides raw materials to
and Reporting the production cycle
System Provides data to the
General Ledger and
Reporting System
Cycle
Payroll Cycle

Finished Goods
Revenue Expenditure Raw Production

Cycle Cycle Mats Cycle
Data
Labor The production cycle
Gets raw materials from the
General Ledger expenditure cycle
and Reporting Gets labor from the
System HR/payroll cycle
Provides finished goods to the
revenue cycle
Provides data to the General
Human Res./ Financing Ledger and Reporting System
Payroll Cycle Cycle



Cycle Cycle Cycle
Labor The HR/payroll cycle

General Ledger Gets funds from the financing
cycle
and Reporting
Provides labor to the
System production cycle
Data Provides data to the General
Ledger and Reporting System

Payroll Cycle Funds Cycle
Production
Revenue Expenditure
Cycle
Cycle Cycle
Funds
The Financing cycle
Gets funds from the
Funds General Ledger revenue cycle
and Reporting Provides funds to the
System expenditure and
HR/payroll cycles
Provides data to the
Data General Ledger and
Reporting System

Payroll Cycle Funds
Cycle



Cycle Cycle Cycle
Data Data Data
General Ledger and

Information for
Reporting
Internal & External Users
System
The General Ledger and
Data Data Reporting System
Gets data from all of the cycles
Provides information for internal
Human Res./ Financing and external users
Payroll Cycle Cycle

o

. o
o
:
o
o
:
( )
. :
o
o
o
o

o ( )
o ( )

:
.1 Data Input
.2 Data Storage
.3 Data Processing
.4 Information Output
.1 Data Input
Capture the Data

:
.1 Event
.2 Resources
.3 Agents
-:
.1
:

.2 automation
:
ATMs
)Point-of-sale (POS
scanners

.3
.4
.5
Online
o :
Data Storage .2
( ) Terminology
Ledger

Ledger .T accounts T accounts

GENERAL LEDGER
ACCOUNT: Accounts Receivable Account Number: 120
Date Description Post Ref Debit Credit Balance

01/01/05 42,069.00
01/03/05 Sales S03 1,300.00 43,369.00
01/13/05 Cash collections CR09 4,600.00 38,769.00
01/23/05 Sales S04 5,600.00 44,369.00

General ledger
( ) .
- : XYZ A B 111 211 C
. 311
611
( )
Subsidiary ledger
.
A B 111 211 C
. 311
( )

/ ( ) Coding techniques
Coding
. :
.1 Sequence codes
.2 Block Codes
.3 Group Code
Sequence codes
( )
:
.1
.2
.
Block Codes

Group Codes

.1
.2
.3 :
.a
.b
.c
.4 :
.a
.b

chart of accounts

:
( ) ..
( ) ..
( ) ....
( / ) ......

.
journal
:
general journal : :
.1 ( )
.2 Summaries of routine transactions
Adjusting entries .3
Closing entries .4
: special journal :
.1 Cash receipts
.2 Cash disbursements
Credit sales .3
.4 Credit purchases
: Audit Trail

: : ( ) (
)
storage process

:
01/15/04 Accounts receivable 2,200
Sales revenue 2,200
01/18/04 Cash 1,800

Accounts receivable 1,800
01/21/04 Salaries expense 900

Cash 900
: 12 / 1 -:

811 . 211 Lee Co.

711 . 212 May Co.
911 . 213 DLK Co
:
121 Lee Co. 122
122 -121
Page 5 Sales Journal
Invoice Account Account
Date Number Debited Number Post Ref. Amount
12/01/04 201 Lee Co. 120-122 800.00 121 122 Lee.
12/01/04 202 May Co. 120-033 700.00 121 133 May
12/01/04 203 DLK Co. 120-111 900.00 121 111 DLK
TOTAL 2,400.00
120/502
.1 12 / 1 2411

.2 121 / 512 2411
( ) 121
( ) 512
.3 ( )
12/01/04 Accounts receivable 2,400 2411

Sales revenue 2,400 2411 .
12/01/04 Cash 1,800

Accounts receivable 1,800
12/01/04 Salaries expense 900

Cash 900
.4 (
) .
:
.1
.2
.3
.4
.5
.6

: .7
trial balance .8
.9

.11
.11
.12
.13 :

computer-based storage concepts

Entity .1

.2 Attribute

.3 Field

.4 Record

.5 Data Value
( ) ( )
.6 File

.7 Master File

:

.
.8 Transactions File
( )
:

Data Base .9
( . )
.3 Data processing
:
.1 ( Updating Data

)
.2 ( Changing Data
)
.3 Adding Data ( )
.4 ( Deleting Data )

)1 -:Updating Data
( ) :
.a ( ) Batch processing
( Source Documents )
( )

(
)
Transactions File
Master File
Updated Master File

.
Online Batch processing .b

.c ( ) On-line, Real-time Processing

( )
( )

:
)1 Data Input
)2 Data Storage
)3 Data Processing
)4 Information Output
.4
:
.1 : Documents .
( Operation
) Documents Source Documents

.
.2 : Reports

.3 : Queries


-:
.1 : :
.a : Budgets
.b : Sales forecasts
.2 :
.3 : :
.a
.b
.c
.4 :
.a
.b
( ) :

.
: :
( ) .
( ) .
. .

( )
:
security
package
.
.

o
( )
o ERP Enterprise Recourses Planning Systems

.
:
o
.
o
o

Chapter Four - Relational Databases

:
.1 .
.2 .
.3
.4 DBMS
DBMS
.5 .
.6 .
, ,
Relational databases
.transaction processing

o : Entity .
. Entity
o Attributes ( ) (
)
o . Fields Entity
o Record ( - /
) . ( ) Tuple
o : File .
File >= Character >= Bite >= Bit
o Data base ( )
.
Student Class
File Data Base File

Advisor
File
:
.
.
:

.

o
.
o :
.1 :Data Redundancy

.2 : (

.3 :
.4
.5
.
/
Proliferation of master files Database system
Master File 1 Enrollment

Fact A
Program
Database
Fact B Fact A Fact B
Fact C
Fact C Fact D
Fact E Fact F
Master File 2 Fin. Aid

Fact A Program DBMS
Fact D
Fact F Database
Management
System
Master File 3
Fact A
Grades Enrollment Fin. Aid Grades
Fact B Program Program Program Program
Fact F
Application programs
.1
.2
.
( ) DBMS .3
. .4
DBMS .5
.

.6 : database administrator
.7 : data warehouses

.8 : Data Mining

:
.9
.1
.
.2 Main Frame Computers
.
.3 PCs
.11

.
.1 .
.2

.
.3
.
.4
.
:
.1 : Data Integration

.
.2 : Data Sharing

.3 : Report Flexibility
,

.1 ( )
.2 ( )
.4 :
.5 : Data Independence

. .
.6 : Management of Data
.
( ) (
)
.7 : Cross-functional analysis


Logical and Physical Views of Data

:

.
-:
.1 Logical view
( )

.2 Physical view

( )

Logical ViewUser A Logical ViewUser B
Enrollment by Class Scholarship Distribution
Fr.
Sr. 5%
Soph.
33% 24%
Jr.
38%
The operating DBMS The DBMS translates

users logical views
system translates into instructions as to
DBMS requests into which data should be
instructions to retrieved from the
Operating
physically retrieve database.
System
data from various DBMS
disks.

DBMS
Database

DBMS :
.3
.

.4

.
Schemas
.

.1 :
.
.2 :

.3 :
:

Subschema--User A Subschema--User B Subschema--User C
Smith . . . A
Jones . . . B
Arnold . . .D
Mapping external-level views to conceptual-level schema
The
bidirectional
Classes Enroll Student arrows
represent
mappings
between the
Cash schemas.
Receipt
Mapping conceptual-level items to internal-level descriptions
Student Record Class Record

Student No. ]--character [9 ]Class Name --character [9
]Student Name --character [26 Dept No. --integer [4], non-null, index=itemx
SAT Score --integer [2], non-null, index=itemx Course No. --integer [4], non-null, index=itemx

( )



.

Data Dictionary

:

:

.
DBMS

:
o
o
:
o
:

.Audit trial
DBMS Languages
DBMS
:
)1
)2
)3
)1 Creating a database
Data Definition Language
( )DDL :
Data Dictionary



Changing a database )2
Data Manipulation Language
( )DML :

)3 Querying a database
Data Query Language
( )DQL :
Retrieving Records
Sorting Records
Ordering Records

DQL
.
Report Writer
( )
:
:
o
o
:
o
o ( )
o
RELATIONAL DATABASES

: data model
( )Relational Database
1971
: Relational data model
( ) .

: Tuple ()
( )
.
STUDENTS
Data Model Last First Phone
Relation Student ID Name Name No.
Relational Data Model 333-33-3333 Simpson Alice 333-3333 Tuple
111-11-1111 Sanders Ned 444-4444

123-45-6789 Moore Artie 555-5555

: Primary Key
( . (Entity
( ) ( )
Entity integrity rule
( )
: Foreign Key

( )
STUDENTS
Student ID Last Name First Name Phone No. Advisor No.
333-33-3333 Simpson Alice 333-3333 1418
Primary Key 111-11-1111 Sanders Ned 444-4444 1418 Foreign Key
123-45-6789 Moore Artie 555-5555 1503

ADVISORS
Advisor No. Last Name First Name Office No.
1418 Howard Glen 420
Primary Key 1419 Melton Amy 316
1503 Zhang Xi 202
1506 Roadwork J.D. 203
COURSES
Course ID Course Section Day Time
Primary Key 1234 ACCT-3603 1 MWF 8:30
1235 ACCT-3603 2 TR 9:30
1236 MGMT-2103 1 MW 8:30
ST x COURSE
SCID
( Primary Key )
333333333-1234
333333333-1236
111111111-1235
111111111-1235

)1
Student ID Last Name First Name Phone No. Course No. Section Day Time
333-33-3333 Simpson Alice 333-3333 ACCT-3603 1 M 9:00 AM
333-33-3333 Simpson Alice 333-3333 FIN-3213 3 The 11:00 AM
333-33-3333 Simpson Alice 333-3333 MGMT-3021 11 TH 12:00 PM
111-11-1111 Sanders Ned 444-4444 ACCT-3433 2 T 10:00 AM
111-11-1111 Sanders Ned 444-4444 MGMT-3021 5 W 8:00 AM
111-11-1111 Sanders Ned 444-4444 ANSI-1422 7 F 9:00 AM
123-45-6789 Moore Artie 555-5555 ACCT-3433 2 T 10:00 AM
123-45-6789 Moore Artie 555-5555 FIN-3213 3 The 11:00 AM

classes .
:
Alice ( )
an update anomaly
Ned Ned

delete anomaly
)2
Student ID0 Last Name First Name Phone No. Class 1 Class 2 Class 3 Class 4
333-33-3333 Simpson Alice 333-3333 ACCT-3603 FIN-3213 MGMT-3021
111-11-1111 Sanders Ned 444-4444 ACCT-3433 MGMT-3021 ANSI-1422
123-45-6789 Moore Artie 555-5555 ACCT-3433 FIN-3213
:

31

. Relational Database

.
( ) Relational Database
)1
o ( )

o
)2
o
Entity Integrity rule
)3
referential integrity rule

)4
( ) normalized :
)1
)2
)3
)4 update anomaly
)5
)6
)7 insert anomaly
)8

)9 delete anomaly

:
)1 Normalization
)2 Semantic data modeling
Normalization
o
o
3NF o

o
Semantic data modeling

15
o

o
o
o
.

Chapter Eight - Information Systems Controls for System Reliability

Reliable
AICPA CICA
:
)1 Security ( )
Confidentiality )2
)3 Privacy
)4 Processing integrity
)5 Availability
Confidentiality ( )

. ( )
. .
.
:
)1
)2
)3
)4
:
)1 : Encryption .
( ) .

. .
( ) VPN Virtual Privet Network
" "
.

. VIP
( ..)
. VIP
.

Personal digital assistants PDAs
, .
PDA
.
. .

.


( , , , , .. )

.
:
)1 .

)2

. .
)3
)4

.
)2 : Disposal

)1 Shredded
)2 / Thorough erasure

)3 Destroy

.
)3
.
.
Instant IM
Messaging Yahoo MSN

. IM

Summary of key Controls to protect Confidentionality & Privacy
Controls Situation
Encryption and access control Storage
Encryption Transitions
Shredding, Thorough Disposal
erasure & destruction
Categorization to reflect value and Overall
training in proper work practice

Privacy
Trust Service Framework privacy
principles .
.
.
AICPA / CICA Trust Services Privacy
framework 11 :
)1 : Management

)
)2 : Notice
( )
)3 : Choice and consent (
) .
.
Opt-Out
.
Opt-In
.

)4 : Collection

)5 : Use and retained

.
)6 : Access
.
)7 : Discloser to third parties
/
/ .
)8 : Security
.
,
Hard Disk Drive
.

.

.
)0 : Quality .
)19 : monitoring and enforcement
.

( ) .

,
. SSL Secure Sockets Layer
web site SSL

.

.
!!

. .

.
.

. ( )
. ( )
.
.
Google
Scan
.
Cookies Cookies . text files
web site visitor hard disk
. cookies ()
. Browsers Cookies
. cookies
text files .
violate.
. spam
unsolicited email offensive
. Spam
viruses worms
,spy ware malware
. CAN-SPAM
. 2113 CAN-SPAM .
.
.

CAN-SPAM
:
Senders identity

.

opt-out . opt-out 11


( )
. opt-out
. ( )

harvest .

.
AICPA and Canadian Institute of Chartered Accountants
CAN-SPAM
.
.
.
.
.

.
incidents
. 611111
3
. 2113 city bank

city bank
.
Identity theft
For more details about Identity theft goes to page 238 in the book
Processing Integrity
reliable system accurate
authorized outcome
. .
.
.

:
)1 Source Data Controls
.
, .
. vital

:

.1 ( : Form Design
)
( ) errors and omissions .
.2 : Prenumbered forms sequence test
.
.3 : Turnaround documents
.
.

.
.4 : Canceling and storage of documents

.5 : Authorization and segregation of duties
.

.6 : Visual scanning /
.
.7 : Check digit verification ID Number
) Identification number , .. )
. 9
ID number
9
. ID number

.
.8 : RFID Radio Frequency Identification
bar codes manual tags RFID
Radio Frequency Identification 128 .

)2 Data Entry Controls

. .

.1 : Field check
.
.2 : Sign check

.3 : Limit check .

41 / .


.4 : Range check

.5 : Size check .
4586855647 8
.6 : Completeness check
.
.7 : Valid check ID code
. 65432

.8 : Reasonableness test
. $1111
$15111
15 .
:
Patch processing
Online real time processing
:
: Patch Processing
)1 : Sequence Check
.
() .

)2 : Error Log (
( )
.

. .
)3 : Batch Total .
:
.a : Financial total ( )

.b : hash total ( )

.c : Records count

.
.
: Online Processing
. .
( ) .
check digit

.
: Online
)1 : Prompting
.
.
.

.
)2 / : Preformatting (
) .
)3 : Closed-loop verification
.

.
)4 : Transaction log (
. Online
,
.
)5 : Error messages

)3 Processing Controls
.
:
.1 : Data matching
.
.

.2 : File labels .
:
( ) . head
record
trail record batch
.
.3 : Recalculation of batch totals batch
. trailer record
. .
( )
.
( ) 9
. transportation error 64 46
.4 : Cross-footing balance test
, spreadsheet
( ) (
) ( )
.

.5 : Write protection mechanisms

..
.
.6 : Database processing integrity procedures

Concurrent update control .
.
Concurrent update control
. simultaneously
look out
.
.7 : Data conversion controls .

.
(
) .
.
)4 Data Transmission Controls

encryption confidentiality
.
.
.
.
:
.1 : Parity checking binary digits
: Write protection mechanisms (( )bits
1 . 1 ( )bits
. .
parity digit .
5 7 1111 1111
even
1 odd 1
Parity scheme refer to even parity
and odd parity 5 7 11111 11119
11111
11119 1 1
, .
.
.2 : Message a acknowledgment techniques

:
.1 : Echo check
. .


.2 : Trailer record .

.3 : Numbered batches ( )
.
)5 Output Controls
.
:
.1 : User review of output
.
.2 ( ) : Reconciliation procedures
File
status/update report
.
.
.
.3 ( ) : External data reconciliation
( )
.
.
: Credit Sales Processing

. :
Sales order number
Customer account number
Inventory item number
quantity sold
Sale Price
delivery date

. :
.1 entering and editing the transaction date
.2 ( ) .
( ) .
.3 preparing and distributing shipping and / or
billing documents
Batch Online

Batch processing integrity controls
:
.1 : Prepare batch totals
Batch control
.2 Deliver the transactions to the
: computer operations department for processing
Control log

: Enter the transaction data into the system .3

:
.i : Operator error ( )
.

.ii : Incorrect data source

.
: sort and edit transaction file .4
, .

.
.
: Update the master files .5
( ) .
Off- line
File library .
External
Labels . internal
) Header record ( labels . trailer
record .
.
: Prepared and distribute output .6
.
.
: User review .7
.
Online processing integrity controls

Online data entry controls
Online real-time processing
. .
.1
( )
. ID and a Password
.2 Compatibility test
.
.3
.4 (
) completeness test
.
.5 ( )
:
: Validity checks
: Field and sign checks
.

: Limit or range checks

.
.6
. closed loop verification .

.
.7 .
Online Processing controls

,
( )
. :
.1
.2 ( )
.3
.4

.5
Online Output controls

.
:
.1
.2

.3 ( )
( ) . ( )
ID and Password
Availability
.
.
:
.1 Hardware and software failer
.2 Natural and man made disasters
.3 Human errors
.4 Worms and Viruses
.5 ( ) Denial of service attack and other
acts of sabotage

.
.
eBay 2111

( ) denial of services attacks .

Downtime System :
.1
.2 ( Dual Processor

)
.
.3

.
.4

.5

.
Disaster recovery and business continuity planning

:
.1
.
511111
.
.2
.3
.4
:
.1 Data Backup Procedures
.2 Infrastructure replacement
.3 Documentation
.4 Testing
.1 Data Backup Procedures

.
:Backup .
: Backup types
: Full backup
: Incremental backup
( ),
,
Restore
.
Full backup Incremental
backup , .

: Differential backup
Full backup .
Full backup ,
Full backup
Full backup

.
Full backup . Differential backup

Checkpoint .
Online offline Media tape
CD's or DVD's
:Restore
:Backup
:Archive
.2 Infrastructure replacement
, .
disaster recovery

.
, :
.a : Reciprocal agreements
( )

World trade Center 1993
New York Clearing House Association 91
. 2111
( ) . Host organization

.b .
.
.. :
1 Cold Site Site
.

.
. .
2 Hot Site Site


.
. .
3 Backup data
: Flying start site
Hot site Data Backup
.
: Documentation .3
.
.
.
.
(
) . .
Site
.
.4 : Testing
.
.
.
.
Changer management controls

. .

. ,

. :
1
...
2 ,
. CSO
.
3 .
.
4 ( backup .. )

5
.
Audit retail
6 " " back out plans
.
7
1.


Summary of key controls to ensure processing Integrity
Controls threats / Risk Category
form design
data
Prenumbered forms sequence test Invalid ) 1
Turnaround documents inaccurate ) 2 Source Data
Canceling and incomplete ) 3 Controls
storage of documents
Authorization and
segregation of duties
Visual scanning
Check digit
verification
RFID Radio
Frequency Identification

Input Validation check Errors in data submitted for
processing Data Entry
error logs and review Controls


Chapter Ten - The Revenue Cycle: Sales and Cash Collections

:
: Revenue Cycle

. .

.
.
.

. :
)1
)2
)3
)4
)5
)6
. :
( ) )1
( ) )2
( ) )3
. o

)1
)2
)3

1.9 .1 Sales order entry ( ........ ) ..........
.1.1 Taking customer orders
.1.2 Check the customers credit
.1.3 Check inventory availability
.1.4 ( )
2.9 ( ..................................................... Shipping ) .......... .2
.2.1 Pick and pack the order
.2.2 Ship order
3.9 .3 ( ......................................................... Billing ) ..........
.3.1 Invoicing
.3.2 Maintain accounts receivable
.3.3 Account adjustments an write-offs
4.9 .4 ( ........................................ Cash collections ) ..........


= =
= =
Data Flow Diagrams DFDs

.
Context Diagram Transformation process
Context Diagram .
Context Diagram of Revenue Cycle

Deposits
Inquiries Bank
Statements
Orders

Bill of Lading Bill of Lading Revenue
General
Customer Packing slip Carrier Packing slip Cycle Sales Ledger and
reporting

system
Invoice
Response to Inquiries
Commission
Human
Resources
Goods a Goods a
management /
available available
Payroll Cycle

Production
Context Diagram
Expenditure Production Cycle

Cycle Cycle
(
(

)Production and Purchasing needs (back order
) )
( )
Sales and order entry .1

.
. . :

.1.1 Taking Sales Order
o .
.


o - a: b In store by email
c - d by phone e over web site
. by salespersons
o
:
.1.1.1 Scanner

( Optical Character Recognition (OCR .
.1.1.2 web site

Online .

.
.
.
Amazon.com

.
.1.1.3 Choice board
.
Dell
..

.1.1.4 Electronic data interchange EDI
.
.
) . ( EDINT
.1.1.5 Vendor management inventory VMI

customers point of sale ( POS) system
.
.1.1.6 Laptop .
.
.
) . ( EDINT
o ,
.
:
: Validity checks ,
.
: A completeness test

Reasonable tests


o Online
.
9
)Level 0 data flow diagram of revenue cycle (all activities
Commissions
Level 0 data flow diagram of revenue cycle Human Resources management /
Payroll Cycle Production Cycle
( ) 1.0 2.0 3.0 4.0
Inquiries
1.9
Response Inquiries Sales Order
to Sales Order
Entry

Order Sales Order

Sales Orders

Inventory

Expenditure Production
Cycle Cycle

Inventory Customer
Back Orders

Packing slip Packing slip 2.9

Shipping
Customer Bill of leading Carrier Bill of leading

Bill of lading
3.9
Invoice Billing

Payments
Sales
4.9
Deposits
Collection

General Ledger and Sales
Statements reporting system

Bank Cash
Costumer Receipts


.1.2 Check the customers credit

.
.
.
.

.
:
Credit limit
.
( )
email IM .

.
.1.3 Check inventory availability

.

.

billing dep.

Back order
. .

.
picking ticket
.

.

.
.
.
.

.
.

.
.1.4 ( )
.
.
.

customer relationship management

. CRM

.

.
.
)Level 1 data flow diagram (Sales order entry

Customer Sales Orders 1.1
Tack order Customer

Sales Orders
Rejected Orders

Inquiries Response
1.2
Approve
credit
Customer

Approved Orders

Sales Orders
1.4 1.3
Respond Inventory Inventory
inquiries available

Sales Orders
Packing list Pack order

Sales Orders

Shipping Billing Warehouse Purchasing

Shipping .2
.
:
.2.1 Picking and backing

picking ticket .
.
.

.

.
.2.2 Ship the order

.
( )
.
.
,
. online
. bill lading
Packing slip picking ticket
.
bill lading ,
.
( ) .
, freight bill
fright bill
.

. billing
department .
.
.
.
.
( )
...
.
,

.
.
, .
.

.


,
.
. .
)Level 1 data flow diagram (Shipping

Sales Order 2.1

Picking List Pick and
Entry
pack

Goods and Packing List

Sales Orders

Sales order
2.2
Bill of loading Ship Goods
Packing slip

Inventory
Billing and
accounting Goods packing slip
Receivable Bill of loading

Shipments
Carrier
.3 Billing
.
:
.3.1 ( ) Invoicing
.
.
.
.
Sales invoice
.
.
. electronic delivery invoice EDI Online
.
EDI
. .

EDI ( )
.
AIS ,
.

.
.
.
Integrated AIS
.
.
.3.2 Maintain accounts receivable

( )
, ,
. :
.3.2.1 : Open invoice method
.
. turnaround
document remittance advice .
.

.3.2.2 : balance forward method
monthly statement .
Monthly Statement
.
.
remittance advice ,

..
.
.
.

, .

.
.

cycle billing ..
( ) ,
( )

.
.

.

.
.3.3 Account adjustments an write-offs
.
credit
memo .
. credit memo
.

credit memo .
)Level 1 data flow diagram (Invoicing and accounting receivable

( ) ( )
3.1 Bill of loading Shipping

Sales Order Sales Order Packing slip
Entry Invoice

Invoice
Sales
General ledger Sales Customer
and reporting
system
Monthly Statement

3.2
Maintain Mailroom
Customer accounts Remittance List
receivable

.4 Cash Collections
. Cashier (
) ,
.
.
.
.4.1
.4.1.1


.4.1.1.1 remittance advice

, .
OCR
machine
.4.1.1.2 mailroom remittance
list
. remittance list
( )
.
.4.1.2 Lockbox
. lockbox
.
electronic
.lockbox
.

.
. . electronic lockbox

( ) .

.
.4.1.3 : Electronic funds transfer EFT
.
.
EFT Automated Clearing
. house ( ACH ) network EFT ,
.
EFT ACH
EDI .
EFT EDI
.4.1.4 : Financial electronic data interchange FEDI
EFT . EDI
remittance data
.
. FEDI
.
, FEDI ( )
credit cards
. .

% 4 2 .


Electronic Funds Transfer EFT Electronic Delivery Invoice
EDI ( )
Financial Electronic Data Interchange FEDI
Nonintegrated EFT & EDI EFT & EDI FEDI

Nonintegrated
Company A Company B Company A Company B
Costumer Seller Costumer Seller

Remittance data
EDI Format Remittance data Remittance data
Payment Receipts
instruction & Payment & Receipts
information
instruction information

Company A Company B Company A Company B
Bank Bank Bank Remittance data Bank
ACH format
& Funds

.4.2 Information Processing Procedures

o ERP Enterprise Resource Planning

. online

.

.
o .
. .
bar codes RFID tags .
( batch ) .

.

( ) o
( )
. electronic lock boxes
EFT electronic funds transfer ( )
remittance data
.

Integrated revenue cycle system ( sales order entry ) ) (
Internet Approved orders

Sales order data
entry display

Shipping
Online sales order
processing system Picking tickets
Sales person
Sales order data Warehouse

entry

Sales invoice General

record Ledger

Marketing data base EDI invoices

Costumer Finished Sales
master file goods invoice
Daily invoice Customers
master file master file
generation run

)(
Daily invoice Summary Customer

generation run report invoices

)(
Invoice distribution

Inventory Sales & Customer Customer

status profitability account status inquiries
analyses

Production Marketing Credit Customer

Planning Department department services
department


Cash receipts
Costumer Sales General

From Bank master file invoice Ledger

Edit & update cash

Daily collections & accounts
remittances receivable

Accounting Cashier
receivable

.4.3 Control objectives , threats, and procedures

.4.3.1
:
.4.3.1.1
.4.3.1.2
.4.3.1.3
.4.3.1.4
.4.3.1.5 ( )
.4.3.1.6
.

:


/
.1
.2

.3

.4

.5 :

.6

.7

.8

.9

.11

lockbox

.11

.12
.4.4
.4.4.1 :
.4.4.1.1
.4.4.1.2
.4.4.1.3

.4.4.1.4
.4.4.2 :
.4.4.2.1
.4.4.2.2
.4.4.2.3
.4.4.2.4
.4.4.2.5
.4.4.3 :
.4.4.3.1
.4.4.3.2
.4.4.3.3
.4.4.3.4
.4.4.3.5
.4.4.3.6
.4.4.3.7 ( )
.4.4.3.8
.4.4.3.9
.4.4.3.11
End pf Chapter 10 ..

Chapter Fourteen General Ledger & Reporting System

. .
:
.1 ( )
.2
.
.3
.4
Context diagram of the general ledger and reporting system

Revenue Cycle Sales Cost goods Production Cycle

General Ledger manufactured
Cash receipts and Reporting
System
Wages & salary Human Resources
Expenditure Cycle Purchases s expenses )(payroll Cycle

Cash disbursements
( )
Budget numbers

Budget director
Investing activity Journal entries Budge

Adjusting Entry
Funding activity Journal entries

Reports
Treasure Managers External users Controller

.1 General ledger and reporting system activities

Update General ledger
.1.1
.1.1.1 : Accounting subsystems


.
( )
.1.1.2 : Treasure
.
Level 0 data flow diagram for general ledger and reporting system

Accounting Journal Entry Budget director

1.9 4.9
Subsystems Update Produce

General managerial Budget Plan
Ledger reports
Journal Entry
Treasure Budget and reports

Managers

Financial statements

Journal voucher General Ledger

Eternal Users
Trial Balance Closing entry

Financial statements
Adjusting entry
2.9
Post adjusting 3.9
Prepare Financial statements
entry Adjusting trial balance
financial
statements

Controller

Adjusting entry
journal
.voucher
.
. journal voucher file
.
.
. audit trail

.1.2 Post adjusting entry

o .
( )
Trial balance
o Trial Balance
.
.
.1.2.1 5 :Adjustment categories
.1.2.1.1 : Accruals
" .
" .
.1.2.1.2 .: Deferrals
". "
.
.1.2.1.3 : Estimates
.

.1.2.1.4 : Revaluation
" " . .
, .
.
.1.2.1.5 : Corrections
.
journal voucher file

adjusted trial balance
, .
.1.3 Prepare financial statements

.
.

.

.


.1.4 Produce managerial reports

.
)1 :
)2
.
.
.
.
.
Responsibility accounting
: Responsibility accounting

.

.

:

.
. cod number

.
HTML Excel

HTML .
XBRL extensible Business Reporting Language
Excel
XBRL
XBRL
.

Flowchart of an online general ledger and reporting system

Online
Other subsystems Treasure

Journal entries
Controller
Journal entries Adjusting entries

Standards
adjusting entries

Financial
Online performance
accounting reports
General Monthly closing
transaction program
processor Ledger

Journal
voucher file Various managers

Accounting Financial
Inquiry inquiry decision support
processing processing system

Financial Various
What if???? managers
analysis
Analyses

Journal Account Cash flow Audit Budget

listing status projection analyses versus
actual


.2 : :
.2.1 ( )
.2.2
.2.3
.2.4
.2.5
.2.6
.3 .
.3.1 :
.
.
:
.3.1.1 :
)1 :
)2 .

.
.
:
.3.1.1.1 : Validate check

.3.1.1.2 : field format checks

.3.1.1.3 : zero balance checks
.
.3.1.1.4 : Completeness tests

.3.1.1.5 : Closed loop verification
.
.3.1.1.6

.
.3.1.1.7 sign check
( )
.3.1.1.8 Calculating run to run totals
. Patch processing

. f
. .
.3.1.2 Reconciliations and Control Report

. .

, .
( Clearing
) accounts and suspense accounts .

.
,

. :
/ Unbilled shipments
/ Inventory
:
/ Accounts receivable
/ Unbilled shipments
(
) .
.

. .

.
.
.
general journal listing (
) .
.
.3.1.3 Audit trail

. Audit trail
:
.3.1.3.1 ( )
.
.3.1.3.2 (
)
.3.1.3.3 .

.
audit trail .
backup .
.3.2
.
.
.
.

.3.2.1 IDs and Passwords

.
.
.
.3.2.2 Access control matrix
.
Controllers office
.3.2.3
.
( ) ( )
. .
. Audit trial
.
.3.2.4
CFO
AIS
.
.
.
internal auditors
.
.3.2.5 Backup
.
backup .

. disaster
. recovery plan
.3.2.6
.
.
,
.
.3.3 Poor Performance

,
. (
) . XBRL
.

,
.
matrix used
.

.4 Supporting managements information needs

.
:
)1 ( ) The balanced scorecard
)2 Data warehouse to support business intelligence
)3 ( ) Principles of graph design
.4.1 The balanced scorecards

)1 : financial
)2 )3 costumer )4 internal operations
. innovation and learning

. balanced card
.
balanced scorecard
.
balanced scorecard measures
.

.
.4.2 Using data warehouses for business

intelligence
.4.2.1 : data warehouses
AIS .
,
,
Data Marts .

.
.4.2.1.1 :
.4.2.1.1.1

.
.4.2.1.1.2 .
.4.2.1.1.3

.4.2.1.1.4
.
.
.4.2.1.1.5
.

.4.2.2 : Business intelligence

:
.4.2.2.1 ) : Online analytical processing ( OLAP

.
.4.2.2.2 : Data mining
.
.4.3 Principle of graph design

.4.3.1
.4.3.1.1
.4.3.1.2
( )
.4.3.1.3
.
.4.3.1.4 .
.4.3.2 :
.4.3.2.1 ( )
.
.4.3.2.2 (
).
End pf Chapter 14 ..

Chapter fifteen -Database Design Using the REA Data Model

REA
Introduction
.
.
system
. particular database management
.
, .
( Entity Relationship )E-R REA
.
( ) REA .
REA
.

.
Database Design Process .1

.
.1.1 ) : )Systems analysis
.
.

.

.1.2 ( : ) Conceptual design
Schemas .

.1.3 / ( : ) physical design
.
.

.1.4 / ( : ) implementation and conversion

. .

.
.1.5 ( ) using and maintenance
.

.


.

. .
data modeling

Data modeling in the database design process
System analysis

Data modeling occur
here
Conceptual Design
Physical Design
Data modeling used
here

& Implementation
Conversion

& Operation
Maintenance

.2 : Data modeling

. data modeling
.
Data Modeling :
.2.1 Entity Relationship diagramming E-R
Entities
.
( ) . Entity

.2.1.1 E-R Diagram

E-R diagram .
:
.2.1.1.1 Diamond
.2.1.1.2
.2.1.1.3
.2.1.1.4 .
Line
Sales Item Inventory
1
2
Sales Inventory
Invoice No. Invoice Date Item No. Description
Amount List price

3
Sales Inventory
Sales Inventory
4
Entity Name Attributes
Sales Invoice No. , Date , amount
Inventory Item No, description , list price
.2.2 E-R Diagram REA diagram

.2.2.1 E-R Diagram .
.
.2.2.2 E-R Diagram
.
.2.2.3 E-R Diagram
.
.2.2.4 E-R Diagram Entity
. Relationship
.2.2.5
. REA data model
.

.3 REA ) Resource Event Agency ( REA data model

REA Data model
AIS .
Entities
. .
Data Modeling
. Event Resource Agency
REA Agency )3 Event Entity )2 Resource Entity )1 : Entity
.Entity
REA Data model E-R Diagram

REA Diagrams .REA Data Model
.3.1 REA Data Model

REA Entities :
.3.1.1 : Resources = R
(
)
: Events = E .3.1.2
.
: Agents = A .3.1.3
.
.3.2 ) Basic REA Templates ( REA Data Model Rules

.3.2.1 Rule 1 .................................

()Get
()Give
Stckflow Relation

Commitment events
.3.2.2 Rule 2 ...........................................
( )Get & Give Economic Duality

Give to Get Economic duality Relation
Give to get
Commitment events
Give - get
: Commitment events
, Give event Get Event
.3.2.3 Rule 3 ................................................

.

Basic elements of an REA diagram

REA

Resources Events Agents
Give Participation Employee

Inventory Sales
Outflow
Participation
Rule 1
Economic Rule 3

Duality Customer

Rule 1

Participation
Cash Get Receive Participation Employee

Accounts Cash
Inflow
Standard REA diagram REA

Resource Inflow Get Internal

Participation
A Resource A Agent
Participation
Economic Duality
External
Agent
Participation
Resource Outflow Give Participation Internal

B Resource B Agent

.4 Developing an REA Diagrama REA

.4.1 REA Diagrama ( )
Resource Economic duality Resource

relationship
Give Revenue Cycle Get
Inventory Cash
Give Expenditure Cycle Get

Cash Inventory
Payroll Cycle Get

Give
Employee
Cash
time
Give Financing Cycle Get

Cash Cash
Give
Employee time Financing Cycle
Get
Give
Cash
Raw Material
Give
Mach.& Equi.
.4.2 REA Diagrams

.4.2.1 :
REA model Give Get Economic
exchange Give
Get .

. REA
give get
:
: Commitment event
: ( ) Give event
:
: ( ) Get event
.4.2.2 :

give

get
. commitment event
( )
( )
.4.2.3 Determine Cardinality of
relationships
:Cardinality Entities .
( ) Entity
( ) Entity
-:
.1 Minimum cardinality
(
)
.2 Maximum Cardinality
(
)
.4.3 REA Diagrama

REA Diagrama .
.4.3.1
Maximum Cardinality& Minimum cardinality

Minimum Maximum
cardinality Cardinality

A A
B N B

Event B
Event A

B A
A B
Cardinality

A B

Cardinality

Minimum = 1 Minimum = 0 Minimum = 1 Minimum = 0

Maximum = many Maximum = many Maximum = 1 Maximum = 1
Symbol in Example Cardinalities Meaning
B A
Entity Entity Minimum = 0 . B
B A Maximum = 1 A
Entity Entity B A
Minimum = 1
B A . B
Maximum = 1
A
B A
Entity Entity Minimum = 0 . B
B A Maximum = many A
Entity B A
Entity Minimum = 1
B . B
A Maximum = many A
.4.3.2
Alternative methods to represent Cardinality information
Explanation Example
Notation
(min,Max) (0,1) means min = 0 max = 1
(1,1) means min = 1 max = 1 Entity )(0,1 )(1,N Entity
(0,N) means min = 0 max = many A B
(1,N) means min = 1 max = many
A B
A B
B A
B A
UML 0..1 means min = 0 max = 1
1 means min = 1 max = 1 Entity 1 1..N Entity
* means min = 0 max = many A B
1..* means min = 1 max = many
A B
A B
B A
B A
)Maximums only (Microsoft Access 1 means 1 Infinity = many

.4.3.3 :
.4.3.3.1 : (1:1 ( One to one maximum
cardinality = 1
.4.3.3.2 : )1:N ( One to many
maximum cardinality 1 maximum
cardinality many
.4.3.3.3 : )M:N ( many to many
maximum cardinality many
( )M:N( )1:N( )1:1

cardinality .
( ) ) Sales ( Event Entity ) )
) Receive Cash ( Event Entity :
Panel A: A one to one (1:1) relationship

Sale Receive
Cash
Panel B: A one to many (1: N) relationship

Sale Receive
Cash
)Panel C: Opposite one to-many (1: N) relationship (Sometimes referred to N: 1
Sale Receive
Cash
Panel D: A money to many (M: N) relationship

Sale Receive
Cash

Panel A: A one to one (1:1) relationship
Sales Receive
Cash
Cardinality

. .

.
(
)
Panel B: A one to many (1: N) relationship
Sales Receive
Cash
Cardinality

N
.
.

\

.
(
)


)Panel C: Opposite one to-many (1: N) relationship (Sometimes referred to N: 1
Sales Receive
Cash
Cardinality

. .

.
(
)

Panel D: Opposite one to-many (M: N) relationship
Sales Receive
Cash
Cardinality

N
.
.

.
(
)


dinality
.


Take Order Employee

Inventory Customer

Sales

Employee

Cash Receive Cash Customer


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Accounting Information Systems Master Study

Accounting Information Systems

CHAPTER ONE - INTRODUCTION .............................................................................. 2

By : Isam Rimawi - irimawi@hotmail.com last update 12/12/2016 09 / 1

Chapter One - INTRODUCTION

AIS Accounting Information Systems......

MIS Management Information Systems....

By : Isam Rimawi - irimawi@hotmail.com last update 12/12/2016 09 / 2

By : Isam Rimawi - irimawi@hotmail.com last update 12/12/2016 09 / 3

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) , , ( ( IS) Information Systems

By : Isam Rimawi - irimawi@hotmail.com last update 12/12/2016 09 / 5

By : Isam Rimawi - irimawi@hotmail.com last update 12/12/2016 09 / 6

( AIS ) Accounting Information Systems

By : Isam Rimawi - irimawi@hotmail.com last update 12/12/2016 09 / 7

.) reliability , and accuracy

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, Value Added ,Value Chain

By : Isam Rimawi - irimawi@hotmail.com last update 12/12/2016 09 / 0

Inbound Operation Outbound & Sales Services

Smith Supply Co. Pharmaceuticals, Inc. Customer Pharmacy

By : Isam Rimawi - irimawi@hotmail.com last update 12/12/2016 09 / 19

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.3 Access-based strategic position

By : Isam Rimawi - irimawi@hotmail.com last update 12/12/2016 09 / 12

Chapter Two - Over View of Business Process

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o Send info to other cycles

By : Isam Rimawi - irimawi@hotmail.com last update 12/12/2016 09 / 16

Revenue Expenditure Production

Revenue Expenditure Raw Production

By : Isam Rimawi - irimawi@hotmail.com last update 12/12/2016 09 / 17

Revenue Expenditure Production

Labor The HR/payroll cycle

By : Isam Rimawi - irimawi@hotmail.com last update 12/12/2016 09 / 18

Revenue Expenditure Production

Data Data Data

General Ledger and

By : Isam Rimawi - irimawi@hotmail.com last update 12/12/2016 09 / 10

ACCOUNT: Accounts Receivable Account Number: 120

Date Description Post Ref Debit Credit Balance

By : Isam Rimawi - irimawi@hotmail.com last update 12/12/2016 09 / 29

By : Isam Rimawi - irimawi@hotmail.com last update 12/12/2016 09 / 21

01/18/04 Cash 1,800

01/21/04 Salaries expense 900

By : Isam Rimawi - irimawi@hotmail.com last update 12/12/2016 09 / 22

811 . 211 Lee Co.

12/01/04 Accounts receivable 2,400 2411

12/01/04 Cash 1,800

12/01/04 Salaries expense 900

By : Isam Rimawi - irimawi@hotmail.com last update 12/12/2016 09 / 23

computer-based storage concepts

By : Isam Rimawi - irimawi@hotmail.com last update 12/12/2016 09 / 24

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Chapter Four - Relational Databases

By : Isam Rimawi - irimawi@hotmail.com last update 12/12/2016 09 / 27

Master File 1 Enrollment

Master File 2 Fin. Aid

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