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AIS Ch06 Hall 10e: The Expenditure Cycle Part II: Payroll Processing and Fixed Asset Procedures
AIS Ch06 Hall 10e: The Expenditure Cycle Part II: Payroll Processing and Fixed Asset Procedures
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The
Expenditure
Cycle Part II:
Payroll
Paycheck Payroll
Processing and
Fixed Asset Service Industries Computing
Procedures
Lesson 6 Handout (1).pdf
James A. Hall, Accounting Information Systems, 10th Edition. © 2019 Kurt Orfanel
Cengage. All Rights Reserved. May not be scanned, copied or duplicated,
or posted to a publicly accessible website, in whole or in part.
Learning Objectives
PP-05-new.pptx
• Recognize the fundamental tasks that constitute the payroll and
AGA
fixed asset processes.
• Be able to identify the functional departments involved in
payroll and fixed asset activities, and trace the flow of these
transactions through the organization.
• Be able to specify the documents, journals, and accounts that
provide audit trails, promote the maintenance of historical Expenditure Cycle part
records, and support internal decision making and financial 1_purchases and cash disb
reporting. (5)
• Understand the risks associated with payroll and fixed asset goeswids
activities and recognize the controls that reduce these risks.
• Be aware of the operational features and the control
implications of technology used in payroll and fixed asset
systems. PP-05-new
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James A. Hall, Accounting Information Systems, 10th Edition. © 2019 Cengage. All Rights Reserved.
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Payroll and Fixed Asset
Liezl del Rosario
system in which the organization purchases labor rather AIS-Ch06.pdf
than raw materials or finished goods for resale. Raul Oreo Jr
James A. Hall, Accounting Information Systems, 10th Edition. © 2019 Cengage. All Rights Reserved.
May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. 3
liu ais ch 1
hassan nassereddine
• Personnel Department
• Personnel action form s is a document identifying employees
authorized to receive a paycheck; the form is used to reflect Ch 5
You'repayroll
changes in pay rates, Reading a Preview and job classification.
deductions, Fathan Mubina
James A. Hall, Accounting Information Systems, 10th Edition. © 2019 Cengage. All Rights Reserved.
May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. 4
Chap 02 Introduction to
Transaction
Processing.pptx
Janet Gripon
Chapter 2 Transaction
Processing
ABStract001
Chapter 2
NurAuni
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