A337 Topics as long as the remainder of the term: Topics Lets look at the SUA Lets look at the SUA
Kelly, Garry, News Director has reference to this Academic Journal, PHwiki organized this Journal A337 File Design Computerized in addition to Manual Systems 11/10/2009 Topics as long as the remainder of the term: Basic discussion of how accounting in as long as mation systems have evolved from manual to computerized systems Normalization of data – structure of databases – taking the data as given Discussion of Microsoft Access in addition to other DBMS systems REA analysis (REAL) another tool as long as designing the structure of databases – but not taking the data as given. Topics How do accounting systems work in a manual world SUA First extension Same basic structure, but automating the updating process Second extension Transaction entry from screen documents ACCPAC, PeachTree, Great Plains Third extension Integrated accounting/management/finance/marketing software
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Lets look at the SUA Lets look at the SUA Lets look at the SUA
Lets look at the SUA
First Extension Automating data entry Ledgers should not be modified directly (only through data entry) There should be a log of all data entry Access to data entry should be controlled Example – project 2b
First Extension This extension essentially just took the manual system in addition to put it on computer There were no REAL changes in the structure. The journal/ledger structure might be affected. Where would we go next
Second Extension Focus is still on Accounting, but the transaction data that is captured in addition to stored is exp in addition to ed. Traditional Accounting System Each customer, vendor, or other party that we engage in transactions with will probably have a file that details our interactions Once we engage in a transaction, the data is, of course recorded in a journal. Sometimes, even with traditional systems, we maintain additional in as long as mation – but typically in a different place in addition to there is no necessary reconciliation of the two sources of in as long as mation. How in addition to where is the data stored How are databases different from traditional storage as long as accounting in as long as mation Event-driven system Typically all of the document in as long as mation is included in the database (otherwise why would you have it on the document) Who, What, When, Where from a document is recorded Example from the SUA
How are databases different from traditional storage as long as accounting in as long as mation Where Who What When Third Extension Enterprise – Resource – Planning (ERP) systems Sold/provided by large software vendors ERPs Enterprise Resource Planning software What it is: Integrative Software Tool that incorporates: Production Accounting Marketing Human Resources Financial Management Modules Programs on top of a database structure Frequently Oracle databases are used
Providers SAP they were the leader Oracle since they were the database leader they already had the infrastructure JDEdwards PeopleSoft started as a Human Resource Mgt company in addition to then exp in addition to ed from there. OTHERS Approaches In house Large data requirements in addition to personnel commitment Better control over features Faster application Web driven Lower cost Security issues Advantages of ERPs Coordination in addition to business process improvement If everyone else in your industry has better business processes than your company, what does that mean to you Better in as long as mation You are more aware of how efficiently you are operating.
Disadvantages of ERPs Cost ERPs (especially In House) are quite expensive to implement. There is also a LONG startup period (two to three years) People Many people may not buy into it – in addition to it doesnt work unless everyone (or most everyone) does. Personnel to run the system are expensive in addition to hard to keep as long as In House systems It can overwhelm your business What does it mean to auditors Should be viewed as both an opportunity in addition to a threat to assurance services Opportunity – consulting in addition to implementation services can provide additional revenues Threat – data security is a big question mark as long as ERPs Auditors cannot af as long as d to be behind the technological curve here
Kelly, Garry News Director
Kelly, Garry is from United States and they belong to WCFT-TV and they are from Birmingham, United States got related to this Particular Journal. and Kelly, Garry deal with the subjects like International News; Local News; National News; Regional News
Journal Ratings by Athens Laboratory of Business Administration (ALBA)
This Particular Journal got reviewed and rated by Athens Laboratory of Business Administration (ALBA) and short form of this particular Institution is GR and gave this Journal an Excellent Rating.