Accounting Information Systems | 10th Edition. James A. Hall. View as Instructor. Product cover for Accounting Information Systems 10th Edition by James A. Hall. PDF Drive is your search engine for PDF files. As of today we have 78,, eBooks for you to download for free. No annoying ads, no download limits, enjoy . Results 1 - 16 of 17 gepbansbassmenve.gq: accounting information systems 10th edition. Hall's ACCOUNTING INFORMATION SYSTEMS, 10TH EDITION introduces.
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Introduce the most up-to-date coverage of today's accounting information systems and related technologies with Hall's ACCOUNTING INFORMATION SYSTEMS. Solution Manual for Accounting Information Systems Edition by Hall . Test Bank for Business Data Networks and Security 10th Edition Raymond Panko. Results 1 - 16 of 17 Accounting Information Systems (10th Edition) by Marshall B. Romney, Paul J. Accounting Information Systems 12th Edition Romney Pdf.
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Cengage Learning Australia, Softcover. Ships same day or next business day! Seller Inventory N. More information about this seller Contact this seller. Book Description Hardcover. Still wrapped, some shelf wear HN [S 53]. Book Description Cengage Learning, Seller Inventory MX. Seller Inventory Sep Book Description Cengage Learning. Ships with Tracking Number! download with confidence, excellent customer service!. Seller Inventory Xn. Brand New Book. Users explore today s most intriguing AIS topics to see how they relate to business processes, information technology, strategic management, security, and internal controls.
Seller Inventory BZV This book usually ship within business days and we will endeavor to dispatch orders quicker than this where possible. Gelinas; Richard B. Accounting Information Systems. Gelinas ; Richard B. Dull ; Patrick Wheeler. Cengage Learning , This specific ISBN edition is currently not available. View all copies of this ISBN edition: Synopsis About this title Users explore today's most intriguing AIS topics to see how they relate to business processes, information technology, strategic management, security, and internal controls.
This business event processing or horizontal information flow is the very basis of the AIS. From such horizontal flows, manufacturing entities would communicate between operations and inventory functions to ensure proper levels for current production.
Similarly, operations would communicate with sales to ensure that needed products are being produced. The flows may take many forms, such as electronic inquiries or paper reports. Vertical information flows, derived from the horizontal flows, provide managers with information with which to plan, manage, and control operations. The accountant participates in the processes summarize, calculate, filter, consolidate, etc.
Discuss how vertical information flows may be important to the executive director of an organization that is a public charity. The director would need to know information such as donor categories for contributions, total donations, total restricted donations, etc. Such information may also be required when attending board meetings and meetings with other constituents such as government agencies.
Government agencies may have specific requirements at a considerable level of detail. Generally, most information from a public charity is publicly disclosed and accessible to the news media. The executive director needs to be apprised of anything that may be made public about which there may be questions. DQ Give several examples not mentioned in the chapter of potential conflicts between pairs of information qualities. Note: Pairs discussed in the text include completeness and timeliness, and accuracy and timeliness.
Validity versus timeliness The time spent to edit information to ensure its validity may sacrifice the timeliness of the information. For example, we may review all inventory receipts to ensure that all reported receipts represent goods actually received.
When the edits are completed, the information may no longer be needed. Relevance versus accuracy Unless data is accurate, it may not be relevant for certain decisions.
For example, sales recorded in the sales journal must be accurate as to quantity and price. On the other hand, sales reported for sales analysis need not be so accurate. DQ Regarding financial reporting, which quality of information do you think should be superior to all other qualities? Discuss your answer. According to Concepts Statement No.
Certainly, the superiority of other qualities might be discussed. For example, in Figure 1. We did so because we wanted to present a hierarchy germane to all decisions and decision makers and were not as concerned, as was the FASB, that financial information must be understood by a variety of users.
DQ Comparing relevance and reliability, which information quality is most important? Support your answer with examples. Note: To answer this question, first review the definitions given in the chapter to make sure to use the terms as they are defined here and not as they might be used in general practice.
The uncertainty being reduced must be relative to the knowledge already possessed by a particular decision maker for a particular decision. So, for a specific decision and decision maker, relevance is most important.
Second, we can say that reliability refers to some externally imposed constraints e. For example, organizations with stock publicly traded in the United States must adhere to the rules for financial reporting prescribed by the Securities and Exchange Commission and the Financial Accounting Standards Board.
Generally Accepted Accounting Principles GAAP would, for example, require that historical cost be used to report the dollar value of assets held by an entity.
Discuss the relative amount of structure in each decision. Structured decisions: a. Approving credit.
When and how much inventory to reorder an example from the chapter. Capital budgeting. Decision type a probably occurs more often than b, and b more often than c, making decision type a more repetitive and probably more structured than b and b more than c. In addition, the criteria and data used for decision type a are probably more certain than they are for b and b more certain than c.
Unstructured decisions: a. Acquire or merge with another company. Select a new product or line of business. Select a marketing campaign. As with our list for structured decisions, these types of decisions occur with differing frequency in a typical business. For example, a typical business selects a marketing campaign more frequently than it selects a new product or line of business or merges with another company.
And the criteria and data used to decide if and how to acquire another company are probably the most uncertain, which makes that type of decision the most unstructured. This question addresses the value of an information process. An information process can be of value at each and every level in the organization by providing information useful in making decisions see Figure 1.
As the information process provides information possessing qualities useful at higher levels in the organization, it acquires a greater value. However, an information process possesses value by simply monitoring business operations through collecting and recording business events.
A Note: Data on some of the picking tickets is incorrect. E Note: Without a customer order a shipment is not authorized and not genuine. B Note: Not all shipments are entered. A Note: Every order is recorded so completeness is achieved but every order is not recorded correctly so accuracy is not achieved.
C, D Note: Caroline is attempting to accomplish timeliness but is working with a report that lacks relevance because it is out of date. Time can be lost through searching for nonexistent inventory when the system information is not updated in a timely manner, completely entered, or inaccurately entered.
If these qualities are missing, excessive quantities may be stocked, yielding additional costs such as warehouse and insurance associated with the excess quantities. Effectiveness of a retailer can be increased or decreased by the level of accuracy, completeness, or timeliness of inventory information. If the information is not updated in a timely manner, there may be stock-outs and lost sales.
Incomplete information can cause customers to go elsewhere, if the system indicates insufficient inventory for the customer need, when in reality, receipts were not entered, meaning the information is not complete.
Inaccurate information, such as incorrect pricing, can contribute to lost profits for the company.
Problems P ANS. Regarding the quote by Robert K. The portion of this quote that talks about deploying knowledge includes a number of those contexts, such as strategic planning, marketing, and daily operations.
And, as discussed in this chapter, the accountant is uniquely positioned and qualified to provide these services. Students may have a variety of opinions here. In fact, SOX Section prohibits a CPA firm that audits a public company from engaging in certain nonaudit services with the same client. P ANS.
First, to be qualified to perform such services, the accountant must be familiar with the nonfinancial information being reviewed. To perform an audit of financial statements, for example, the accountant must be familiar with financial accounting theory and practice.
To be qualified to perform assurance services, an accountant must be familiar with the subject matter of the engagement. Subject areas may include risk assessment, strategic planning, quality control, process improvement, and customer and product productivity.
Second, to perform an audit, an accountant must be familiar with auditing standards, principles, and practices. Assurances services, on the other hand, may be governed by different standards and will require different skills than those required for an audit.
Certainly, the assurance services practitioner will depend more on communication and teamwork skills than ever before. Also, additional evidence gathering, analysis, and information technology skills will be required.
Examples of such skills include statistical analysis, market research, and facility with database management systems Finally, performing these services can provide an interesting variety of work engagements for the accountant as well as additional sources of revenue.