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Accounting Information
Systems
Chapter
7-1 Accounting Principles, Ninth Edition
Study Objectives
Chapter
7-2
Accounting Information Systems
Basic Concepts
of Accounting Subsidiary Special
Information Ledgers Journals
Systems
Chapter
7-4 SO 1 Identify the basic concepts of an accounting information system.
Basic Concepts of AIS
Illustration 7-1
Principles of an Useful
efficient and
effective AIS. Output
Chapter
7-6 SO 1 Identify the basic concepts of an accounting information system.
Basic Concepts of AIS
Audit trail
Chapter
7-7 SO 1 Identify the basic concepts of an accounting information system.
Basic Concepts of AIS
Chapter
7-8 SO 1 Identify the basic concepts of an accounting information system.
Components of Accounting Systems
Source Documents
Invoice from
supplier Increasingly, source
documents are
electronic files
Employee
creating a “paperless”
earnings system.
records
Billings to
Chapter customers
7-9
Components of Accounting Systems
Source
Documents
Input
Keyboards
Scanners
Modems
Chapter
7-10
Bar-Code Reader
Components of Accounting Systems
Source
Documents
Input
Hardware
Software
Professional
Judgment
Processor
Chapter
7-11
Components of Accounting Systems
Source
Documents
Input
CD
Hard Drive
Tape
Paper
Processor
Chapter Storage Document
7-12
Components of Accounting Systems
Printer
Monitor
Telephone
Source CD
Documents Tape
Input Disk
Electronic File
Processor
Chapter Storage Output
7-13
Chapter
7-14
Subsidiary Ledgers
Chapter
7-15 SO 2 Describe the nature and purpose of a subsidiary ledger.
Subsidiary Ledgers
Relationship of general ledger and subsidiary ledgers
Illustration 7-3
Chapter
7-16 SO 2 Describe the nature and purpose of a subsidiary ledger.
Subsidiary Ledgers
Chapter
7-17 SO 2 Describe the nature and purpose of a subsidiary ledger.
Chapter
7-18
Special Journals
Chapter
7-19 SO 3 Explain how companies use special journals in journalizing.
Special Journals
Review Question
Each of the following is a subsidiary ledger
except the:
a. accounts receivable ledger.
b. accounts payable ledger.
c. customer’s ledger.
d. general ledger.
Chapter
7-20
Special Journals
Sales Journal Illustration 7-6
Chapter
7-23 SO 3 Explain how companies use special journals in journalizing.
Special Journals
Chapter
7-24 SO 3 Explain how companies use special journals in journalizing.
Special Journals
Cash Receipts Journal Illustration 7-9
Chapter
7-25 SO 3 Explain how companies use special journals in journalizing.
Special Journals
Review Question
Cash sales of merchandise are recorded in the:
a. cash payments journal.
b. cash receipts journal.
c. general journal.
d. sales journal.
Chapter
7-26 SO 3 Explain how companies use special journals in journalizing.
Special Journals
Review Question
Which of the following is not one of the credit
columns in the cash receipts journal:
a. Other accounts.
b. Accounts payable.
c. Accounts receivable.
d. Sales.
Chapter
7-27 SO 3 Explain how companies use special journals in journalizing.
Special Journals Illustration 7-13
Purchases Journal
Chapter
7-28 SO 4 Indicate how companies post a multi-column journal.
Special Journals Illustration 7-13
Purchases Journal
Review Question
All of the following are advantages of using
subsidiary ledgers except they:
a. show transactions affecting one customer or
one creditor in a single account.
b. free the general ledger of excessive details.
c. eliminate errors in individual accounts.
d. make possible a division of labor.
Chapter
7-30
Special Journals
Cash Payments Journal Illustration 7-16
Review Question
Credit purchases of equipment or supplies other
than merchandise are recorded in the:
a. cash payments journal.
b. cash receipts journal.
c. general journal.
d. purchases journal.
Chapter
7-32 SO 4 Indicate how companies post a multi-column journal.
Special Journals
Review Question
Cash payments of merchandise are recorded in
the:
a. cash payments journal.
b. cash receipts journal.
c. general journal.
d. purchases journal.
Chapter
7-33 SO 4 Indicate how companies post a multi-column journal.
Special Journals
Hardware Software
Processing units Programs with a series
Hard Drives of commands
RAM directing operations
Modems of computer
CD-ROM Drives hardware such as
Speakers data input, storage,
Monitors processing, or output
Servers
Printers
Chapter
7-35
Computer Technology in Accounting
Integrated
accounting
programs
automatically
update related
accounts,
journals, and
ledgers for a
single
transaction.
Chapter
7-36
Data Processing in Accounting
On-line 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).
Chapter
7-37
Computer Networks in Accounting
Server
Work Stations
Chapter
7-39
Segment Return on Assets
A segment is a part
of a company that is
separately identified
by its products,
services, or
geographic market.
Chapter
7-40
Segment Return on Assets