ACC 305List of Handouts Summer Quarter 2001

Dr. Rose M. Martin (Revised 6/16/01)

CategoryTitle(s)

1. Introduction to AIS1.1 Economic Events and the Organizational System

1.2 Transaction--Cycle Model of an AIS

1.3 Waren Distributing CompanyBChart of General Ledger Accounts

1.4 Chart of Accounts Requirements

2. Flowcharts2.1 Flowcharting Guidelines

2.2 Flowchart HomeworkB Document Flowchart for Order Processing and Billing

2.3 Document Flowchart Review ProblemBFig. 2.22

2.4 Document FlowchartB Fill in Blanks

2.5 How to Document Systems and Use Flowcharts

2.6 Flowchart Quiz: Segments of System Flowcharts

2.7 Flowchart Quiz: System Flowchart for Revenue Cycle

(CPA Exam Question)

2.8 Homework Problem: System Flowchart Containing Errors

2.9 Systems Flowchart of a Simple Merchandise Inventory Management Application

2.10 System Flowcharting Routines

3. Record Layout3.1 Record Layout

4. Sales/Collection Process4.1 Outline of the Revenue Cycle (i.e. Sales/Collections)

4.2 Record Layouts for Accounts Receivable Master

File, Customer Master File, etc.

4.3 Sales Invoice, Packing List

4.4 Cash Receipts Journal, Sales Journal, Cash Receipts Prelist, Customer Statement, Charge Sales Invoice, Uniform Straight Bill of Lading

5. Acquisition/Payment Process

5.1 Purchase Order, Vendor Invoice, Cash Disbursements Journal, Purchases Journal, Receiving Report

5.2 Real World Purchase Order, Receiving Report and Invoice

5.3 Document Flowchart of a Manual Purchasing System

5.4 Objectives of the Acquisition/Payment Process

5.5 Expenditure Cycle Menu & Cash Disbursements Data Entry Screen

6. Payroll Process6.1 Exhibit 7B1: Payroll Audit Tests

6.2 Croyden Factory Payroll System

6.3 Time Card

6.4 Payroll Journal

6.5 Real World Payroll Register

7. Conversion Process7.1 Document Flowchart for Production Process

7.2 Information Flows in the Production Cycle 7.3 System Flowchart for a Merchandiser

7.4 System Flowchart for Production Planning

7.5 System Flowchart for Job Costing Production

7.6 System Flowchart of Steps Following Completion of Production

7.7 Real World Assembly Schedule

8. General Ledger8.1 Overview of Batch Processing of Accounting Data

8.2 General Ledger Journal Entry Screen

8.3 System Flowcharts (2) for General Ledger Update

9. Databases9.1 How a Data Base Management System Works

9.2 Diagram of DBMS

9.3 Database Packet: Data Access Diagrams, ER Diagrams, Homework Problems

10. Networks10.1 Centralized, Decentralized, Distributed: Advantages

and Disadvantages

10.2 Centralized Batch, Interactive Time Share,

Decentralized, Distributed: Platforms

10.3 Various LAN Topologies: Star, Ring, Bus,

Unconstrained

10.4 Typical LAN, Purchasing Application on a LAN

11. Internal Accounting Control

11.1 Practice QuizBTransaction Cycles

11.2 Case QuestionBGeneral and Application Controls

11.3 Practice QuizB Identify Controls

11.4 Matching QuestionBOrganizational Controls

11.5 Case QuestionBMMI

11.6 Case QuestionBRichards Furniture Company

11.7 Practice QuizBInternal Control

11.8 Application Controls Matrix

11.9 Organizational ControlsBOrganizational Charts for Small, Medium and Large EDP Organizations,

Functional Job Descriptions for EDP

11.10 Fraud Type, Explanation, Protection Methods