1 INTRODUCTION Accounting Information System (AIS) is vital to all organizations according to (Borthick and Clark‚ 1990; Curtis‚ 1995; Rahman et al.‚ 1988; Wilkinson‚ 1993; Wilkinson et al.‚ 2000) and perhaps‚ every organizations Either profit or nonprofit-oriented need to maintain the AISs (Wilkinson‚ 2000: 3-4) to better Understand the term ‘Accounting Information System’‚ the three words constitute AIS would be Elaborate separately. Firstly‚ literature documented that accounting could be identified
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HACKING AND IMPLICATIONS FOR COMPUTERIZED ACCOUNTING INFORMATION SYSTEM Introduction Along with the growth of computerized accounting information system (CAIS)‚ the threats to the security of these systems have also grown. One such threat is hacking. In the recent years hacking has become a serious concern for businesses. Although‚ most hackers claim that they indulge in this activity for intellectual challenge‚ this is not always the case. In this paper we learn that hackers attempt to bypass the
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New System “Because we live in a highly competitive and ever-changing world‚ at any given time most organizations are improving or replacing their information systems” (Romney & Steinbart‚ 2012‚ p. 579). As an organization needs change due to increase competition‚ regulations‚ business growth and other reason and company needs to respond by also changing its system in order to meet the needs of the business. The need for changing to a new system helps the business because the new system has
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Semantic Modeling in Accounting Education‚ Practice‚ and Research: Some Progress and Impediments by William E. McCarthy‚ Arthur Andersen Alumni Professor Department of Accounting‚ Michigan State University ____________________________________________________________ _ Published in: Conceptual Modeling: Current Issues and Future Directions‚ Editors: P. P. Chen‚ J. Akoka‚ H Kangassalo‚ and B. Thalheim. Springer Verlag‚ Berlin and Heidelberg‚ 1999‚ pp. 144-53. All of the judgments of
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Budgets Accounting I April 29‚ 2011 In this paper I will analyze Operating Budgets and the impact it plays in a Company’s day to day operations’. I will also briefly discuss the elements that go into a budget are constructed as well as the variances in budgets. Accounting principles and practices are a very important as it relates to everyday life. The term "generally accepted accounting principles (GAAP) is the Americanized term used to refer to the standard framework of guidelines for financial
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1. Describe the general accounting process. The accounting cycle process includes the steps below: a) Recording each transaction in the form of a journal entry. b) Posting the amounts from the journal entries to individual balance sheet and income statement accounts in a general ledger. c) Making adjusting journal entries to the accounts to correct errors and to reflect the financial statement impacts of items that occur because of usage or the passage of time. d) Preparing the income statement
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that form a foundation for effective reporting. Understand XBRL reporting and the basics of preparing an instance document. Describe the objectives and methods of common coding systems. Design coding systems for various accounting entities and events. Describe the concept and dimensions of an audit trail. Design a coding system to support audit trails. Reporting Principles Necessity for Concise Reports Emphasis on Both Physical and Monetary Measures Frequency of Reporting Responsibility Reporting
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Journal of Accounting – Business & Management 13 (2006) 39-68 Evaluation of The Effectiveness of Control Systems in Computerized Accounting Information Systems: An Empirical Research Applied on Jordanian Banking Sector Talal H. Hayale* Husam A. Abu Khadra† Abstract The objective of this study is to evaluate the level of Control Systems effectiveness in Computerized Accounting Information Systems (CAIS) that is implemented in the Jordanian banking sector to preserve confidentiality‚ integrity
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contents: I. Company Introduction A. Introducing‚ Mitsubishi Motors Europe BV (MME) B. Research Question II. Research & Methods C. Explanation of the current budgeting process D. Description of the accounting information system E. Analysis of the costing process III. Discussion F. Description of the capital decisions G. Debate upon capital acquisitions and structure IV. Conclusion H. Brief review of discussed contents
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of Groningen Printed by: Print Partners Ipskamp‚ Enschede ISBN: 978-90-365-2983-9 DOI: 10.3990/1.9789036529839 Copyright © 2010 by Yang Qi All rights reserved. No part of this publication may be reproduced‚ stored in a database or retrieval system‚ or published in any form or any way‚ electronically‚ mechanically‚ by print‚ photoprint‚ microfilm or any other means without prior written permission from the author and publisher. THE IMPACT OF THE BUDGETING PROCESS ON PERFORMANCE IN SMALL
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