会计学原理PPTChap007

Special Journals Accounting systems for recording sales, purchases, and cash receipts and disbursements are similar worldwide. Systems that employ special journals are applied worldwide. Further, the basic structure of special journals as explained in this chapter is one means to company efficiency.
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Procedural Chapter Objectives
P1: Journalize and post transactions using special
journals P2: Prepare and prove the accuracy of subsidiary ledgers
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P1
Sales Journal
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P2
Proving the Ledgers
A schedule of accounts receivable lists each customer and the balance owed.
The balance of the Accounts Receivable controlling account in the general ledger should equal the accounts in the accounts receivable subsidounting Information Systems
Chapter 7
Copyright © 2013 by The McGraw-Hill Companies, Inc. All rights reserved.
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Conceptual Chapter Objectives
C1: Identify the principles and components of accounting information systems C2: Explain the goals and uses of special journals C3: Describe the use of controlling accounts and subsidiary ledgers
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P1
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P2
Proving the Ledger
A schedule of accounts payable lists each supplier and the balance owed to them.
The balance of the Accounts Payable controlling account in the general ledger should equal the accounts in the accounts payable subsidiary ledger.
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Computer Networks in Accounting
Server
Work Stations
Computer networks are links among computers giving different users access to common databases and programs.
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Data Processing in Accounting
Online processing enters and processes data immediately. Batch processing accumulates information for a period of time and then processes all the data at one time (daily, weekly, or monthly).
Laptop
Cloud Computing
Computer
Cell Phone
Tablet
Cloud computing uses applications via the Web instead of installing them on one's own computer.
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Global View
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C2
Special Journals in Accounting
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C3
Subsidiary Ledgers
Characteristic Amounts due from customers Amounts owed to creditors Controlling Account Accounts Receivable Accounts Payable Subsidiary Ledger Accounts Receivable Ledger Accounts Payable Ledger
•Hardware •Software •Professional Judgment
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C1
Components of Accounting Systems
•Printer •Monitor •Projectors •Web communications
•CD/DVD •Hard Drive •Tape •Paper Document
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Enterprise Resource Planning Software (ERP)
Programs that manage and integrate a company’s vital operations.
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Cloud Computing
Cloud computing is the delivery of computing as a service rather than a product.
Systems Principles and Components Both U.S. GAAP and IFRS aim for high-quality financial reporting. System principles and components are fundamentally similar across the globe. However, culture and other realities often mean different emphases on the mix of system controls.
Subsidiary ledgers are a listing of individual accounts with common characteristics.
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C3
Accounts Receivable Ledger
After all items are posted, the balance in the accounts receivable controlling account is equal to the sum of the balances in the accounts receivable subsidiary ledger.
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End of Chapter 7
Off-the-Shelf Software Familiar accounting programs such as Peachtree® and QuickBooks® are designed to be user friendly and menu driven. Integrated Software Actions taken in one part of the system automatically affect related parts. For instance, when a credit sale is entered, several parts of the system are automatically updated.
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P1
Sales Taxes
Governmental agencies often require sellers to collect sales taxes from customers and to periodically send these taxes to the appropriate agency.
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P1
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P1
General Journal Transactions
Adjusting Entries Closing Entries Purchase Returns & Allowances
Sales Returns & Allowances
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Computer Technology in Accounting
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P1
Cash Receipts Types 1. Cash from credit customers 2. Cash from cash sales 3. Cash from other sources
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P1
Footing, Crossfooting, and Posting
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C1
Components of Accounting Systems
Increasingly, source documents are electronic files creating a “paperless” system.