Information Systems ACCOUNTING SYSTEMS‚ INTERNAL CONTROLS‚ AND ETHICS Prepared for the course team by Vimlesh B. Narayan Unit 1 Contents Unit 1 Contents 2 Concept Map 3 Learning Outcomes 4 1.1 Introduction 5 1.2 Accounting System Design 6 System Objectives and Design Factors 6 Designing the System 8 1.3 Internal Control Systems 17 Objectives of Internal Control Systems 17 Structure of Internal Control Systems 18 Why You Should Consider the Components? 21 Internal Control Principles
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and the peripheral thermoreceptors. The peripheral thermo-receptor is located in the dermal layer of the skin and is able to detect a change in external temperatures - which is the stimulus. The hypothalamus is a portion of the brain that is the control centre for thermoregulation. Thermo-receptors on the anterior region of the hypothalamus are able to detect the change in blood temperature. As these receptors detect the change in temperature - derailing from the set point of 36.7C‚ the hypothalamus
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APPLICATION AND COMPONENTS OF INFORMATION SYSTEM. ALSO GIVE THE IMPORTANCE OF BISNESS INFORMATION SYSTEM IN RETAIL MANAGEMENT. GIVE AN EXAMPLE. We can define information system as the integration of information technology and the activities of the people. Activities of the people may that support operations in the company‚ management system and the decision making of the organization. In other words‚ we can say that business information system in nothing but the interaction of people with
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Absorption and marginal costing (Relevant to AAT Examination Paper 3: Management Accounting) Li Tak Ming‚ Andy Deputy Head‚ Department of Business Administration‚ Hong Kong Institute of Vocational Education (Kwai Chung) Introduction Absorption costing and marginal costing are alternative cost accumulation systems used to ascertain product or job costs for inventory valuation and cost of sales. Absorption costing Absorption costing includes both variable and fixed production costs in the
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Control mechanisms – Local + CNS Higher CNS centers (cerebral cortex‚ limbic system‚ hypothalamus)-> brain stem -> spinal cord -> respiratory system To control respiration‚ what cells should you actually control? -control skeletal muscles involves in inhalation and exhalation These cells control respiratory minute volume – how do you control them? -respiratory minute volume involves the freq. and volume of a respiratory cycle -motor neurons control skeletal muscle -both voluntary
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Chapter 4 Activity-Based Costing 4-1 4-2 Traditional Costing and Activity-Based Costing Traditional Costing Systems Allocates overhead using a single predetermined rate. ► Job order costing: direct labor cost may be the relevant activity base. ► Process costing: machine hours may be the relevant activity base. Assumption was satisfactory when direct labor was a major portion of total manufacturing costs. ► Wide acceptance of a high correlation between
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Management control system Assignment -1 Summary Basic concept Elements of control system 1) Detector: it provide the information about the process which is being controlled. 2) Assessor: it describe the significance of what is happening in comparing with expectation of what should happen. 3) Effectors: this device alter the behavior if assessor indicates the need to do so. 4) Communication network: this device transmit the information between detector and assessor and between
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Behaviourist A perspective means a way of seeing things. Behaviourist is the first approach in this criterion. Behaviourist is the study of human minds‚ they study behaviour. The behaviourist sees the brain as a black box‚ this is because as they study animals it is easy to experiment‚ and they think that humans and animals are similar. The behaviourist wanted to become scientist‚ which is why they carried out the experiment. Although JB Watson (1887) was the founder of this theorist he studied
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Business System Paper NAME University of Phoenix At Verizon Wireless hundreds of changes re implemented on the network every day. It becomes difficult to know what changes were made and who made the changes. Verizon Wireless uses a system called BMC Remedy Change Management software. The software has many functions and ties into another system called M.O.P Routing tool‚ which is where we store method of procedure documents. These documents describe step by step what is being
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Rupini’s Organizational Structure & Business Strategy 7 II. ANALYSES 2. Analysis 10 2.1 Porter’s Five Forces Model 10 2.2 Porter’s Three Generic Strategies 12 2.3 Porter’s Value Chain Analysis 13 2.4 Business Process Management 14 2.4.1 Major Business Process for Rupini’s 15 2.4.2 Proposed Improved Business Processes for Rupini’s 16 2.5 The Essential Reports 17 2.6 Business Information System Designs x 2.6.1 Internal Stakeholders
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