ACCOUNTING INFORMATION SYSTEMS QUALITY OF VIETNAMESE ENTERPRISES

Chapter 1 - Role and purpose of accounting information systems. When you''ve finished studying this chapter, and completing the activities at its conclusion, you should be able to: Define “accounting information systems”, discuss why AIS is an important area of study for future accountants, compare[r]

people use these devices easily.The mainstream adoption of TTS has been severely limited by its quality. Inrecent years, the considerable advance in their quality have made TTS systems arebecoming more common. Probably the main use of TTS today is in call-centreaut[r]

85. For performance reports to achieve their control objectives, they must:
a) Include relevant information so that necessary action may be taken to accomplish organizational goals
b) Be timely so that minimal time elapses between an activity's occurrence and the feedback reflecting th[r]

AbstractIn a competitive business environment, managers’ need for broad scope managementaccounting system (MAS) information for decision making increases. This informationis critical for facilitating managers to gain a better understanding of a competitiveenvironment and to respond to[r]

Activity-based costing of business processesProduct cost controlling for profitability analysisProfitability analysis by market segmentProfit center accounting of individual areas of organizationConsolidation of financial data for accounting perspectivesEnab[r]

Chapter 5 - Information systems concepts. When you''ve finished studying this chapter, and completing the activities at its conclusion, you should be able to: List and discuss, in order, the steps in the systems development life cycle; explain the advantages and disadvantages of using the SDLC; appl[r]

Chapter 3 - Internal controls. When you''ve finished studying this chapter, and completing the activities at its conclusion, you should be able to: Define internal control and explain its importance in the accounting information system, explain the basic purposes of internal control and its relation[r]

Chapter 6 - Flowcharting. When you''ve finished studying this chapter, and completing the activities at its conclusion, you should be able to: List and discuss the purpose and use of systems flowcharts, document flowcharts, program flowcharts, and hardware flowcharts; explain the basic parts of and[r]

Chapter 7 - Data flow diagramming. When you''ve finished studying this chapter, and completing the activities at its conclusion, you should be able to: Explain the symbols and design considerations associated with DFDs; compare and contrast flowcharts and DFDs with regard to purpose, content, struct[r]

Chapter 9 - XBRL, when you''ve finished studying this chapter, and completing the activities at its conclusion, you should be able to: Define the following terms as they relate to XBRL: extensible, specification, taxonomy, namespace, and instance document; explain the history and structure of XBRL;[r]

Chapter 10 - E-business and enterprise resource planning systems. When you''ve finished studying this chapter, and completing the activities at its conclusion, you should be able to: Explain the nature of e-business, comparing and contrasting it with traditional “brick-and-mortar” organizations; dis[r]

Chapter 11 - Computer crime and information technology security. When you''ve finished studying this chapter, and completing the activities at its conclusion, you should be able to: Explain Carter’s taxonomy of computer crime, identify and describe business risks and threats to information systems,[r]

Chapter 12 - Sales/Collection process. When you''ve finished studying this chapter, and completing the activities at its conclusion, you should be able to: Explain its role and purpose; list and discuss, in order, the steps in the process; explain how the generic structure of most AIS applies to the[r]

Chapter 13 - Acquisition/Payment process. When you''ve finished studying this chapter, and completing the activities at its conclusion, you should be able to: Explain its role and purpose; list and discuss, in order, the steps in the process; explain how the generic structure of most AIS applies to[r]

Chapter 14 - Other business processes. When you''ve finished studying this chapter, and completing the activities at its conclusion, you should be able to: Explain its role and purpose, explain how the generic structure of most AIS applies, identify and process common transactions, design and critiq[r]

Chapter 16 - Professionalism, ethics, and career planning. When you''ve finished studying this chapter, and completing the activities at its conclusion, you should be able to: List and discuss characteristics of a professional, explain how those characteristics apply to the accounting profession, de[r]

Chapter 17 - Auditing and evaluating the AIS. When you''ve finished studying this chapter, and completing the activities at its conclusion, you should be able to: Describe the various kinds of audits you might encounter in your accounting career, explain the purpose of the audit clarity project and[r]

Chapter 4 - Management concepts. When you''ve finished studying this chapter, and completing the activities at its conclusion, you should be able to: Summarize and explain the importance of COSO''s enterprise risk management - integrated framework; define business process management, including a gen[r]

In this chapter, the learning objectives are: Identify the principles and components of accounting information systems, explain the goals and uses of special journals, describe the use of controlling accounts and subsidiary ledgers.

After completing this chapter you should be able to: Identify the principles and components of accounting information systems, explain the goals and uses of special journals, describe the use of controlling accounts and subsidiary ledgers.