By James A. Hall
Excellent for realizing the accounting details platforms and similar applied sciences you are going to use on your enterprise occupation, Hall's ACCOUNTING details platforms, seventh version contains an emphasis on ethics, fraud, and the fashionable production atmosphere. The ebook specializes in the wishes and obligations of accountants as finish clients of platforms, platforms designers, and auditors. This version presents whole built-in assurance of Sarbanes-Oxley because it results inner controls and different proper themes suffering from this laws, in addition to reorganized dialogue of transaction cycles that make the stability among handbook- and computer-based structures extra obvious.
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Additional info for Accounting Information Systems, 7th Edition
Failure to do so may result in excessive waste of materials and labor. Maintenance keeps the firm’s machinery and other manufacturing facilities in running order. The manufacturing process relies on its plant and equipment and cannot tolerate breakdowns during peak production periods. Therefore, the key to maintenance is prevention—the scheduled removal of equipment from operations for cleaning, servicing, and repairs. Many manufacturers have elaborate preventive maintenance programs. To plan and coordinate these activities, maintenance engineers need extensive information about the history of equipment usage and future scheduled production.
It can be a filing cabinet or a computer disk. Regardless of the database’s physical form, we can represent its contents in a logical hierarchy. The levels in the data hierarchy— attribute, record, and file—are illustrated in Figure 1-6. DATA ATTRIBUTE. The data attribute is the most elemental piece of potentially useful data in the database. An attribute is a logical and relevant characteristic of an entity about which the firm captures data. The attributes shown in Figure 1-6 are logical because they all relate sensibly to a common entity— accounts receivable (AR).
Typically, they are general-purpose systems or systems customized to a specific industry. In either case, the end user must have standard business practices that permit the use of canned or off-the-shelf systems. The better turnkey systems have built-in software options that allow the user to customize input, output, and processing through menu choices. 2 Backbone systems consist of a basic system structure on which to build. The primary processing logic is preprogrammed, and the vendor then designs the user interfaces to suit the client’s unique needs.
Accounting Information Systems, 7th Edition by James A. Hall