Revenue and Capital Expenditure Revenue and Capital expenditure are slightly different. Revenue expenditure is money that is spent on items that are only going to be used once‚ such as printer paper‚ stock‚ repairs‚ petrol etc. These items would go under expenses in the profit and loss account and would be included as part of revenue in balance sheet. Capital Expenditure is money spent by a business on items that are going to be used more than one time‚ for example machinery‚ buildings and
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Documenting Accounting Information Systems INTRODUCTION WHY DOCUMENTATION IS IMPORTANT DOCUMENT AND SYSTEM FLOWCHARTS Document Flowcharts Guidelines for Drawing Document Flowcharts System Flowcharts Guidelines for Drawing System Flowcharts PROBLEMS CASE ANALYSES The Berridge Company FreezeTime‚ Inc. The Dinteman Company Lois Hale and Associates PROCESS MAPS AND DATA FLOW DIAGRAMS Process Maps Guidelines for Drawing Process Maps Data Flow Diagrams Guidelines for Drawing Data Flow Diagrams
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|Case Study: Data for Sale | |Management Information System | | | |
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Report Merchandise Company’s accounting in Bishkek. Feisal Zarina WEC-3 Shaamyrzaeva Meerim WEC-3 Musabecova Jyldyz WEC-3 Aytpay kyzy Ayzad WEC-3 Merchandise is household‚ personal use‚ or commercial goods‚ wares‚ commodities‚ bought and sold in wholesale and retail. In Bishkek there are a lot of merchandising companies‚ which uses accounting in their activities. According to the law they do not have to divulge this information that is why we had some problems to make this
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How to : Data Flow Diagrams (DFDs) Data Flow Diagrams (DFDs) Data flow diagram (DFD) is a picture of the movement of data between external entities and the processes and data stores within a system Order CUSTOMER Status Message Status Data 2.0 Shipping Confirmation In-Stock Request WAREHOUSE 1.0 Shipping Order Check Status Order Data D1 Pending Orders 3.0 Issue Status Messages Order Data Payment Invoice Manage Accounts Receivable 5.0 Accounting Data Accounts Receivable Data
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Capital Expenditure Valuation Methods The payback period is the time it takes for a project or investments cash outflows to be recovered by cash inflows generated from the same project or investment. It is a very simple and commonly used capital budgeting technique. The formula used to compute the payback period is initial investment divided by cash inflow per period. You generally want to choose the investment that provides the shortest payback period‚ because you will get you cash back and it
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------------------------------------------------- Risk Analysis in Capital Budgeting Capital budgeting is used to ascertain the requirements of the long-term investments of a company. Examples of long-term investments are those required for replacement of equipments and machinery‚ purchase of new equipments and machinery‚ new products‚ and new business premises or factory buildings‚ as well as those required for R&D plans. The different techniques used for capital budgeting include: Profitability index
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In the late 1970s data-flow diagrams (DFDs) were introduced and popularized for structured analysis and design (Gane and Sarson 1979). DFDs show the flow of data from external entities into the system‚ showed how the data moved from one process to another‚ as well as its logical storage. Figure 1 presents an example of a DFD using the Gane and Sarson notation. There are only four symbols: Squares representing external entities‚ which are sources or destinations of data. Rounded rectangles
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Using Data Flow Diagrams Data flow diagram is used by system analyst to put together a graphical representation of data processes throughout the organization. It depicts the broadest possible overview of system inputs‚ processes‚ and outputs. A series of layered data flow diagrams may be used to represent and analyze detailed procedures in the larger system. By using combinations of only four symbols‚ the system analyst can create a pictorial depiction of processes that will eventually provide
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CIS3512/5197 Assignment 6 Pg 305 2. What is a data flow diagram? Why do systems analysts use data flow diagrams? Answers: A picture of the movement of data between external entities and the processes and data stores within a system. Systems analysts use DFDs to help in the analysis phase by accomplishing the following three things: 1. Requirements Determination 2. Requirements Structuring 3. Alternative Generation and Selection 3. Explain the rules for drawing good data flow diagrams. Answers: Process:
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