نظم معلومات محاسبية

Master Study Accounting Information Systems
Accounting Information Systems

Chapters (1 2 3 4 8 9 10 11 14) Accounting Information Systems 10th edition Romney
Accounting Information Systems (10th Edition) (Accounting
Information Systems) (Hardcover)
By Marshall B. Romney (Author), Paul J. Steinbart (Author)
CHAPTER ONE - INTRODUCTION ...........................................................................................2

CHAPTER TWO - OVER VIEW OF BUSINESS PROCESS...................................................................13
.................................................................................................................................13
CHAPTER FOUR - RELATIONAL DATABASES ........................................27
CHAPTER EIGHT - INFORMATION SYSTEMS CONTROLS FOR SYSTEM RELIABILITY.........37
...............................................................................................37
CHAPTER TEN - THE REVENUE CYCLE: SALES AND CASH COLLECTIONS.........................53
: .........................................................................................................................53
CHAPTER FOURTEEN DGENERAL LEDGER & PERORTING SYSTEM......................................69
........................................................................................................................................69
CHAPTER FIFTEEN -DATABASE DESIGN USING THE REA DATA MODEL..................................79
REA ..............................................................................................................79
By 91
: Isam
/ 1 Rimawi - irimawi@hotmail.com last update 2/26/2017
Chapter One - INTRODUCTION

:
.1 , ,
.2
.3
.4 . Value Chain
.5
.6
AIS Accounting Information Systems......

noitamrofnI ) (I ataD

SI
metsyS ) (S
ofnI gnitnuoccA SIA ) (
smetsyS

smetsyS noitamrofnI ) (SI

) ( .
) (
MIS Management Information Systems....

mrofnI ) (I ataD
) (

smetsyS noitamrofnI SI
( )
) (

By 91
: Isam

vitcA tupnI

nissecorP

cA tuptuO

mmoceleT
ytivitcA n

cA SI 2laoG SI 3

elE cisaB
SI
SI stnemelE 1

namuH eraw tfoS eraw draH
secruoseR
tamrofnI
n
ecruoseR

:
.1 : / / /
.2 : / / /
.3 : :
By 91
: Isam
.1
.2
.3
, , , , .a
) , (
.
) (
:

.
:
) (
.
-:
-: .
.

) ( Data
IS .
.
-:
Events .1 ) (
Resources .2
Agents .3
) , , , ( Information
.

.

.1
.2
.3
-:
.1
.2
.3
.4
o
.
-:
.1 Relevance
By 91
: Isam

.
Reliability .2
.
Completeness .3

Timeliness .4

Understandability .5

Verifiability .6

.
Accessibility .7
.

.1 :
o Mandatory Information

o Essential Information

-:
o
o
o
.2

)
(
( , , ) ) Information Systems (IS

) ( .
-:
) Transaction Processing Systems ( TPS .1

Office Automation Systems ) ( OAS .2
Spread Sheet
Word
Knowledge Work Systems ) ( KWS .3

.4 ) Management Information Systems ( MIS
By 91
: Isam

.
) Decision Support Systems ( DSS .5

.
) Expert Systems ( ES .6

) Group Decision Support Systems ( GDSS .7
.
Executive Support Systems ) ( ESS .8

)(
.9
, , ,
. ERP System
-: IS
Hard Ware .1
Soft Ware .2
Human Resources .3
Information Resources .4
-:
: ) (
.1
.a ) ( Key Board , Mouse , Scanner
.b ) ( CPU
.c ) ( Printer , Screen
.d ) , (
Soft Ware .2
.a ) ( , Excel , Word
.b ) ( Windows
.c ) ( Visual Languages
.3
.a ) (
.b ) (
.c ) (
.4 ) (
) ( :
) ( .1
) .2
-:
Online Processing .a
Batch Processing .b
) ( .3
) ( .4
By 91
: Isam
-: :
-: .1
.a :
.1
.2
.3
.4
.5
.b :
.1
.2
.3
.4
) .2
Simon (
) ( .3

) Accounting Information Systems ( AIS

) , , , , (
) (
) ( .a
.b ) (
.c ) (
:
-:
.a
.b
.c -:
.1
.2
.3

.1 :
) Availability ,
By 91
: Isam
.( reliability , and accuracy

-:
.1
.2
.3
.4
-: .2
.1
.2

.3

.4

.3
, , .
.4
CPA %25
. CPA
. .5
-:
.1
.2
.3
.4 CPA
.5 .
-:
.1
.2
lanoitapuccO ygetartS .3
lanoitapuccO ygetartS
erutluC
erutluC

( 1
2

SIA
SIA
(2
1

noitamrofnI
noitamrofnI
ygolonhceT
ygolonhceT
.

By 91
: Isam
, Value Added , Value Chain

) ( JO -:
-: %5 .
-:
-: " .
-: . Customer Services

) Value Added , (
-:

) O .. (

Customizing it
: Business Activity
:Value Chain Value Added
) (
-:
.1 ) (
.2 ) (
line & Stuff Activities
Primary activities :
.1 : Inbound Logistics

.2 : Operations
.3 : Outbound Logistics

.4 : Marketing & Sales
.
.5 : Services
.
Support activity :
.1 : Firm Infrastructure
.
.2 : Human Resources :
By 91
: Isam
.a
.b
.c
.d paying employees
.e handling employee benefits
: Technology .3
) (
seitivitca
yramirP
: Purchasing ) ( .4
dnuobnI noitarepO dnuobtuO & selaS secivreS

troppuS
scitsigoL scitsigoL gnitekraM

ytivitca
erutcurtsarfnI mriF
tnemeganaM RH
tnempoleveD ygolonhceT
gnisahcruP
( ) Value Chain
.1
.
.2

.
" :
.
.Smith
cnI ,slacituecamrahP
Supply Co . ycamrahP remotsuC
obnI scitsigoL dnuobnI scitsigoL dnuobnI
tarepO snoitarepO snoitarepO
uO a
scitsigoL dnuobtuO b
scitsigoL dnuobtuO
raM selaS & gnitekraM selaS & gnitekraM
ecivreS ecivreS ecivreS

.a
.b

.Supply Chain
) (
.
By91
: /Isam
10 Rimawi - irimawi@hotmail.com last update 2/26/2017
, ,

: degree of structure
.1 :Structured decisions
Rules
:
o
o
.2 :Semi Structured decisions
Rules

.3 :Unstructured decisions

:
.1 :Occupational control decisions

.2 : Management control decisions

.3 : Strategic planning decisions
.. .. .. :
-
o
o
:
o
) ( o

. Michael Porter
:
.1 :
.2 :

Michael Porter
) ( -:
.1 Variety-based strategic position

.
By91
: /Isam
.2 Needs-based strategic position

. )
.
.3 position Access-based strategic
...... .

ADSL
o
o
.
o .
.

:
.1

) (
.2
.
.3 .

.4 Access-based strategic

.
o
- :
.1
.2
-:
.

.
:
-:
o System Data Information
o AIS
o
o
o
o
o
By91
: /Isam
By91
: /Isam
Chapter Two - Over View of Business Process

:
.1 .
.2
.3
.4
.5 ..
, ,
:

-:
.1
.2 ) (
.3
.4
.5
Outbound logistic .6

.7

.8

.9
.10
-:
-
.1
.2
-
.1
.2

) ( ) (
nretnI
eitraP SIA
SIA
lanretxE
seitraP
By91
: /Isam
) ( ) (
) BUSINESS CYCLES , , , (
) ( Transaction
) ( Entities

:
o
o
Transaction Cycle
) ( Process
) (
Business Cycles
.
) ( Give Get /
Transactions Cycles
Give Goods / Services Get Cash .1
Give Cash Get Goods / Services .2
Get Finished Goods Give Raw Materials & Labor .3
Give Cash Get Labor .4
Give Cash Get Cash .5
AIS o
Revenue cycle .1
Expenditure cycle .2
Production cycle .3
/ Human resources/payroll cycle .4
....
Financing cycle .5
=
=

)
/ ) - ( Give goods) /
( Get Money

-:
By91
: /Isam
Revenue cycle :
Handle customer inquiries o
Take customer orders o
Approve credit sales o
Check inventory availability o
Initiate back orders o
Pick and pack orders o
Ship goods o
Bill customers o
Update sales and Accts Rec. for sales o
Receive customer payments o
Update Accts Rec. for collections o
Handle sales returns, o
discounts, & bad debts
Prepare management reports o
Send info to other cycles o

Expenditure cycle :
Requisition goods & Services o
Process purchase orders to vendors o
Receive goods & services o
Store goods o
Receive vendor invoice o
Update accounts payable for purchase o
Approve invoice for payment o
Pay vendors o
Update accounts payable for payment o
Handle purchase returns, discounts, o
and allowance

HR/ Payroll Cycle : /
Recruit, hire, and train employees o
Evaluate and promote employees o
Discharge employees o
Update payroll record o
Pay employees o
Process timecard and commission data ( 1
Prepare and distribute payroll ( 2
Calculate and disburse tax and o
benefit payment
By91
: /Isam

Production Cycle :
Design product o
Forecast, plan, and schedule production o
Requisition raw materials o
Manufacture products o
Store finish goods o
Accumulate cost for products o

Financing cycle :
Forecast cash needs o
Sell securities to inventors o
Borrow money from lenders o
Pay dividends to inventors and interest o
to lenders
Retire debt o

:

BUSINESS CYCLES RELATIONS & FINACIAL REPORTS
Finished Goods
Revenue Expenditure
Revenue Production
Production
Cycle
Cycle
Cycle
Cycle

Cycle
Dat elcyc eunever ehT
a
eht morf sdoog dehsinif steG
General Ledger
elcyc noitcudorp
General
elcyc gnicnanif eht ot Ledger
sdnuf sedivorP
Fund and Reporting
andeht
regdeL lareneG Reporting
s Systematad sedivorP
ot
System
metsyS gnitropeR dna

./Human Res gnicnaniF
gnicnaniF
elcyC lloryaP elcyC
elcyC
By91
: /Isam
Revenue Expenditure
Expenditure Production
Production
waR
Cycle Cycle
Cycle Cycle
Cycle
staM
taD
a The expenditure cycle
Gets funds from the
financing cycle
General Ledger Provides raw materials to
General Ledger
and Reporting the production cycle
and Reporting
System Provides data to the
System General Ledger and
Reporting System
./Human Res gnicnaniF
gnicnaniF
oryaP elcyC
elcyC

sdooG dehsiniF
euneveR erutidnepxE
erutidnepxE noitcudorP
euneveR noitcudorP
waR
elcyC elcyC
elcyC elcyC
elcyC staM elcyC
taD
obaL elcyc noitcudorpa ehT
r eht morf slairetam war steG
regdeL lareneG elcyc erutidnepxe
regdeL lareneG
gnitropeR dna eht morf robal steG
gnitropeR dna
metsyS elcyc lloryap/RH
metsyS
eht ot sdoog dehsinif sedivorP
elcyc eunever
namuH
namuH lareneG eht ot atad sedivorP
seR././
seR gnicnaniF
metsyS gnitropeR dna regdeL
lloryaPPayroll elcyC
elcyCCycle

By91
: /Isam
Revenue Expenditure Production

Production
Cycle Cycle Cycle
Cycle
obaL
elcyc lloryap/RH ehT
regdeL
r gnicnanif eht morf sdnuf steG
lareneG
regdeL lareneG elcyc
gnitropeR dna eht ot robal sedivorP
gnitropeR dna
metsyS elcyc noitcudorp
metsyS
taD lareneG eht ot atad sedivorP
a metsyS gnitropeR dna regdeL
././Human
HumanRes
Res gnicnaniF
gnicnaniF
Payroll
ryaP Cycle dnuF elcyC
elcyC
s
noitcudorP
veR
veR erutidnepxE
erutidnepxE
elcyC
elcyC
elcyC elcyC
elcyC
dnuF
elcyc gnicnaniF
s ehT
eht morf sdnuf steG
regdeL lareneG
dnuF elcyc eunever
regdeL lareneG eht ot sdnuf sedivorP
gnitropeR
s dna
gnitropeR dna dna erutidnepxe
metsyS
metsyS selcyc lloryap/RH
eht ot atad sedivorP
taD dna regdeL lareneG
a metsyS gnitropeR
namuH
namuH
seR
././
seR gnicnaniF
gnicnaniF
lloryaP
lloryaP dnuF elcyC
elcyC
s
elcyC
elcyC
By91
: /Isam
Revenue
Revenue Expenditure
Expenditure Production
Production
Cycle
Cycle Cycle
Cycle Cycle
Cycle
taD taD taD

a a a
a regdeL lareneG
na regdeL lareneG rof noitamrofnI
gnitropeR
gnitropeR sresU lanretxE & lanretnI
metsyS
metsyS
dna regdeL lareneG ehT
taD taD metsyS gnitropeR
selcyc eht fo alla morf atad steG
a
namuH Human lanretni rof noitamrofni sedivorP
seR
./ gnicnaniF sresu lanretxe dna
./Res gnicnaniF
lloryaP
lloryaP elcyC
elcyC
elcyC
elcyC

o

o .
o
:
o
o
:
) (
. :
o
o
o
o

o ) (
By91
: /Isam
o ) (
:
.1 Data Input
.2 Data Storage
.3 Data Processing
.4 Information Output
.1 Data Input
Capture the Data

:
.1 Event
.2 Resources
.3 Agents
-:
.1
:

.2 automation
:
ATMs
)Point-of-sale (POS
scanners

.3
.4
.5
Online
o :
Data Storage .2
) ( Terminology
Ledger

Ledger . T accounts T accounts

By91
: /Isam
General ledger
) ( .
- : XYZ A B 100 200 C
. 300
600
) (
Subsidiary ledger
.
A B 100 200 C
. 300
) (

/ ) ( Coding techniques
Coding
. :
.1 Sequence codes
.2 Block Codes
.3 Group Code
Sequence codes
) (
:
.1
.2
.
Block Codes

Group Codes

.1
.2
.3 :
.a
.b
.c
.4 :
.a
.b
By91
: /Isam
chart of accounts

:
) ( ..
) ( ..
) ( ....
) / ( ......

.
journal
:
general journal : :
.1 ) (
.2 Summaries of routine transactions
Adjusting entries .3
Closing entries .4
: special journal :
.1 Cash receipts
Cash disbursements .2
Credit sales .3
.4 Credit purchases
: Audit Trail

: : ) (
) (
storage process

:
By91
: /Isam
: 12 / 1 -:
.Lee Co 800 . 201
.May Co 700 . 202
900 . 203 DLK Co
:
120 .Lee Co 122
122 -120
Page 5 Sales Journal
Invoice Account Account
Date Number Debited Number Post Ref. Amount
12/01/04 201 Lee Co. 120-122 800.00 Lee. 122 120
12/01/04 202 May Co. 120-033 700.00 May 033 120
12/01/04 203 DLK Co. 120-111 900.00 DLK 111 120
TOTAL 2,400.00
120/502
.1 12 / 1 2400

.2 120 / 502 2400
) ( 120
) ( 502
.3 ) (
12/01/04 Accounts receivable 2,400 2400

Sales revenue 2,400 2400 .
12/01/04 Cash 1,800

Accounts receivable 1,800
12/01/04 Salaries expense 900

Cash 900
.4
) ( .
:
.1
.2
.3
.4
.5
.6

: .7
By91
: /Isam
.8 trial balance
.9
.10
.11
.12
.13 :

computer-based storage concepts

Entity .1

.2 Attribute

.3 Field

.4 Record

.5 Data Value
) ( ) (
.6 File

.7 Master File

:

.
.8 Transactions File
) (
:

.9 Data Base
) . (
.3 Data processing
:
.1 ) Updating Data

(
.2 )Changing Data
(
.3 Adding Data ) (
.4 ) Deleting Data (
By91
: /Isam
(1 -:Updating Data
) ( :
.a ) ( Batch processing
) Source Documents (
) (

)
(
Transactions File
Master File
Updated Master File

.
Online Batch processing .b

.c ) ( On-line, Real-time Processing

) (
) (

:
(1 Data Input
(2 Data Storage
(3 Data Processing
(4 Information Output
.4
:
.1 : Documents .
) Operation
( Documents Source Documents

.
.2 : Reports

By91
: /Isam

.3 : Queries

-:
.1 : :
.a : Budgets
.b : Sales forecasts
.2 :
.3 : :
.a
.b
.c
.4 :
.a
.b
) ( :

.
: :
) ( .
) ( .
. .

) (
:
security
package
.
.

o
) (
o ERP Enterprise Recourses Planning Systems

.
:
o
.
By91
: /Isam
o
o
Chapter Four - Relational Databases

:
.1 .
.2 .
.3
.4 DBMS
DBMS
.5 .
.6 .
, ,
Relational databases
.transaction processing

o : Entity .
. Entity
o Attributes ) ( )
(
o . Fields Entity
o Record ) - /
( . ) ( Tuple
o : File .
Bit => Bite => Character => File
o Data base ) (
.
Student Class
File Data Base File
Data Base

Advisor
File
:
.
.
By91
: /Isam
:

.
o
.
o :
.1 : Data Redundancy

.2 : )

.3 :
.4
.5
.
/
efilorP selif retsam fo metsys esabataD
1 eliF retsaM
A tcaF tnemllornE esabataD
B tcaF margorP B tcaF A tcaF
C tcaF D tcaF C tcaF
F tcaF E tcaF
2 eliF retsaM diA .niF

A tcaF
D tcaF
margorP SMBD
F tcaF esabataD
tnemeganaM
metsyS
3 eliF retsaM
A tcaF sedarG tnemllornE diA .niF sedarG
B tcaF margorP tnemllornE
margorP diA .niF margorP
margorP sedarG
F tcaF smargorp margorP
noitacilppA margorP margorP
.1
By91
: /Isam
.2
.
) ( DBMS .3
. .4
DBMS .5
.
: database administrator .6
: data warehouses .7

: Data Mining .8

:
.9
.1
.
.2 Main Frame Computers
.
.3 PCs
.10

.
.1 .
.2

.
.3
.
.4
.
:
.1 : Data Integration

.
: Data Sharing .2

.3 : Report Flexibility
,

.1 ) (
.2 ) (
.4 :
.5 : Data Independence

. .
By91
: /Isam
: Management of Data .6
.
) ( )
(
: Cross-functional analysis .7

.
Logical and Physical Views of Data

:

.
-:
.1 Logical view
) (

.2 Physical view

) (

UweiV lacigoL B resUweiV lacigoL

ssalC yb tnemllornE
setalsnart SMBD ehT

arepo ehT SMBD
sweiv lacigol sresu
setalsnart ot sa snoitcurtsni otni
i stseuqer eb dluohs atad hcihw
noitcurtsni
yllacisyhp gnitarepOeht morf deveirter
metsyS .esabatad
morf atad SMBD

.sksid

SMBD
esabataD
By91
: /Isam

DBMS :
.3
.
.4

.
Schemas
.

.1 :
.
.2 :

.3 :
:

Subschema--User A Subschema--User B Subschema--User C

Smith . . . A
Jones . . . B
Arnold . . .D
Mapping external-level views to conceptual-level schema

The
bidirectional
Classes Enroll Student arrows
represent
mappings
between the
Cash .schemas
Receipt
Mapping conceptual-level items to internal-level descriptions
Student Record Class Record

Student No. ]--character [9 ]Class Name --character [9
Student NameBy91
: /Isam
32 Rimawi
--character ][26 - irimawi@hotmail.com
Dept No. last--integer
update[4],
2/26/2017
non-null, index=itemx
SAT Score --integer [2], non-null, index=itemx Course No. --integer [4], non-null, index=itemx

) (

.

Data Dictionary

:

:

.
DBMS

:
o
o
:
o
:

. Audit trial
DBMS Languages
DBMS
:
By91
: /Isam
(1
(2
(3
Creating a database (1
Data Definition Language
) (DDL :
Data Dictionary

Changing a database (2
Data Manipulation Language
) (DML :

(3 Querying a database
Data Query Language
) (DQL :
Retrieving Records
Sorting Records
Ordering Records

DQL
.
Report Writer
) (
:
:
o
o
:
o
o ) (
o
RELATIONAL DATABASES

: data model
) ( Relational Database
1970
By91
: /Isam
:Relational data model

) ( .

: Tuple ) (
) (
.
Data Model
noitaleR
lanoitaleR
ledoM ataD
Tuple

: Primary Key
) ) . Entity
) ( ) (
Entity integrity rule
) (
: Foreign Key

) (
STUDENTS
Student ID Last Name First Name .Phone No .Advisor No
333-33-3333 Simpson Alice 333-3333 1418
Primary Key Foreign111-11-1111
Key Sanders Ned 444-4444 1418
123-45-6789 Moore Artie 555-5555 1503
ADVISORS
.Advisor No Last Name First Name .Office No
1418 Howard Glen 420
Primary1419
Key Melton Amy 316
1503 Zhang Xi 202
1506 Roadwork .J.D 203
Primary Key
)Primary Key (

By91
: /Isam

(1
Student ID Last Name First Name .Phone No .Course No Section Day Time
333-33-3333 Simpson Alice 333-3333 ACCT-3603 1 M AM 9:00
333-33-3333 Simpson Alice 333-3333 FIN-3213 3 The AM 11:00
333-33-3333 Simpson Alice 333-3333 MGMT-3021 11 TH PM 12:00
111-11-1111 Sanders Ned 444-4444 ACCT-3433 2 T AM 10:00
111-11-1111 Sanders Ned 444-4444 MGMT-3021 5 W AM 8:00
111-11-1111 Sanders Ned 444-4444 ANSI-1422 7 F AM 9:00
123-45-6789 Moore Artie 555-5555 ACCT-3433 2 T AM 10:00
123-45-6789 Moore Artie 555-5555 FIN-3213 3 The AM 11:00
classes .
:
Alice ) (
an update anomaly
Ned Ned

delete anomaly
(2
Student ID0 Last Name First Name .Phone No Class 1 Class 2 Class 3 Class 4
333-33-3333 Simpson Alice 333-3333 ACCT-3603 FIN-3213 MGMT-3021
111-11-1111 Sanders Ned 444-4444 ACCT-3433 MGMT-3021 ANSI-1422
123-45-6789 Moore Artie 555-5555 ACCT-3433 FIN-3213
:

30

. Relational Database

.
) ( Relational Database
(1
o ) (

o
(2
o
Entity Integrity rule
(3
referential integrity rule

(4
By91
: /Isam
) ( normalized :
(1
(2
(3
(4 update anomaly
(5
(6
(7 insert anomaly
(8

(9 delete anomaly
:
(1 Normalization
(2 Semantic data modeling
Normalization
o
o
3NF o

o
Semantic data modeling

15
o

o
o
o
.
By91
: /Isam
Chapter Eight - Information Systems Controls for System

Reliability

Reliable
AICPA CICA
:
(1 Security ) (
Confidentiality (2
(3 Privacy
(4 Processing integrity
(5 Availability
Confidentiality ) (

. ) (
. .
.
:
(1
(2
(3
(4
:
(1 : Encryption .
) ( .

. .
) ( VPN Virtual Privet Network
" "
.

. VIP
) ..(
By91
: /Isam
. VIP
.

Personal digital assistants PDAs
, .
PDA
.
. .

.

) , , , , .. (

.
:
(1 .

(2

. .
(3
(4

.
(2 : Disposal

(1 Shredded
(2 / Thorough erasure

(3 Destroy

.
(3
.
.
Instant IM
Messaging Yahoo MSN

. IM

By91
: /Isam

Summary of key Controls to protect Confidentionality & Privacy
Controls Situation
Encryption and access control Storage
Encryption Transitions
Shredding, Thorough Disposal
erasure & destruction
Categorization to reflect value and Overall
training in proper work practice
Privacy
Trust Service Framework privacy
principles .
.
.
AICPA / CICA Trust Services Privacy
framework 10 :
(1 : Management

(
(2 : Notice
) (
(3 : Choice and consent )
( .
.
Opt-Out
.
Opt-In
.

(4 : Collection

(5 : Use and retained

.
(6 : Access
.
(7 : Discloser to third parties
/
/ .
(8 : Security
.
,
Hard Disk Drive
By91
: /Isam
.

.

.
(9 : Quality .
(10 : monitoring and enforcement
.

) ( .
,
SSL Secure Sockets Layer .
web site SSL

.

.
!!

. .

.
.

. ) (
. ) (
.
.
Google
Scan
.
Cookies Cookies . text files
web site visitor hard disk
. cookies )(
. Browsers Cookies
. cookies
text files .
violate.
. spam
unsolicited email offensive
. Spam
viruses worms
,spy ware malware
. CAN-SPAM
. 2003 CAN-SPAM .
By91
: /Isam
.
.

CAN-SPAM
:
Senders identity

.

opt-out . opt-out 10

) (
. opt-out
. ) (

harvest .

.
AICPA and Canadian Institute of Chartered Accountants
CAN-SPAM
.
.
.
.
.

.
incidents
. 600000
3
. 2003 city bank

city bank
.
Identity theft
For more details about Identity theft goes to page 238 in the book
Processing Integrity
reliable system accurate
authorized outcome
. .
.
.

By91
: /Isam

:
(1 Source Data Controls
.
, .
. vital

:
.1 ) : Form Design
(
) ( errors and omissions .
.2 : Prenumbered forms sequence test
.
.3 : Turnaround documents
.
.

.
.4 : Canceling and storage of documents

.5 : Authorization and segregation of duties
.

.6 : Visual scanning /
.
.7 : Check digit verification ID Number
( Identification number , .. (
. 9
ID number
9
. ID number

.
.8 : RFID Radio Frequency Identification
bar codes manual tags RFID Radio
Frequency Identification 128 .

(2 Data Entry Controls

. .

By91
: /Isam
: Field check .1
.
: Sign check .2

: Limit check . .3

40 / .

: Range check .4

: Size check . .5
4586855647 8
: Completeness check .6
.
: Valid check ID code .7
. 65432

: Reasonableness test .8
. $1000
$ 15000
15 .
:
Patch processing
Online real time processing
:
: Patch Processing
(1 : Sequence Check
.
)( .

(2 : Error Log )
) (
.

. .
(3 : Batch Total .
:
.a : Financial total ) (

.b : hash total ) (

.c : Records count

By91
: /Isam
.
.
: Online Processing
. .
) ( .
check digit
.
: Online
(1 : Prompting
.
.
.

.
(2 / : Preformatting )
( .
(3 : Closed-loop verification
.

.
(4 : Transaction log )
. Online
,
.
(5 : Error messages

(3 Processing Controls
.
:
.1 : Data matching
.
.

.2 : File labels .
:
) ( . head
record
trail record batch
.
.3 : Recalculation of batch totals batch
. trailer record
. .
) (
.
By91
: /Isam
) ( 9
. transportation error 64 46
: Cross-footing balance test .4
, spreadsheet
) ( )
( ) (
.
: Write protection mechanisms .5
..
.
: Database processing integrity procedures .6
Concurrent
update control .
.
Concurrent update control
. simultaneously
look out .
: Data conversion controls . .7

.
)
( .
.
(4 Data Transmission Controls

encryption confidentiality
.
.
.
.
:
.1 : Parity checking binary digits
: Write protection mechanisms )(bits
) 0 . 1 ) (bits
. .
parity digit .
5 7 0001 0011
even
0 odd 1
Parity scheme refer to even
parity and odd parity 5 7 00011 00110

00011 00100 0
1 , .
.
By91
: /Isam
.2 : Message a acknowledgment techniques

:
.1 : Echo check
. .

.2 : Trailer record .

.3 : Numbered batches ) (
.
(5 Output Controls
.
:
.1 : User review of output
.
.2 ) ( : Reconciliation procedures
File status/update
report
.
.
.
.3 ) ( : External data reconciliation
) (
.
.
: Credit Sales Processing

. :
Sales order number
Customer account number
Inventory item number
quantity sold
Sale Price
delivery date

. :
.1 entering and editing the transaction date
.2 ) ( .
) ( .
.3 preparing and distributing shipping and / or
billing documents
Batch Online

Batch processing integrity controls
By91
: /Isam
:
.1 : Prepare batch totals
Batch control
.2 Deliver the transactions to the
: computer operations department for processing
Control log
.3 : Enter the transaction data into the system
:
.i : Operator error ) (
.

.ii : Incorrect data source

.
.4 : sort and edit transaction file
, .

.
.
.5 : Update the master files
) ( .
Off- line
File library .
External
Labels . internal
) labels ( Header record . trailer
record .
.
.6 : Prepared and distribute output
.
.
.7 : User review
.
Online processing integrity controls

Online data entry controls
Online real-time processing
. .
.1
) (
. ID and a Password
.2 Compatibility test
.
.3
By91
: /Isam
) .4
( completeness test
.
) ( .5
:
: Validity checks
: Field and sign checks
.
: Limit or range checks
.
.6
. closed loop verification .

.
. .7
Online Processing controls

,
) (
. :
.1
.2 ) (
.3
.4

.5
Online Output controls

.
:
.1
.2

.3 ) (
) ( . ) (
ID and Password
Availability
.
.
:
.1 Hardware and software failer
.2 Natural and man made disasters
.3 Human errors
.4 Worms and Viruses
By91
: /Isam
.5 ) ( Denial of service attack and other

acts of sabotage

.
.
eBay 2000
) ( denial of services attacks .

Downtime System :
.1
.2 ) Dual Processor

(
.
.3

.
.4

.5

.
Disaster recovery and business continuity planning

:
.1
.
500000
.
.2
.3
.4
:
.1 Data Backup Procedures
.2 Infrastructure replacement
.3 Documentation
.4 Testing
Data Backup Procedures .1

.
: Backup .
: Backup types
: Full backup
By91
: /Isam
: Incremental backup
) (,
,
Restore
.
Full backup Incremental
backup , .
: Differential backup
Full backup .
Full backup ,
Full backup
Full backup

.
Full backup . Differential backup

Checkpoint .
Online offline Media tape
CD's or DVD's
:Restore
: Backup
: Archive
.2 Infrastructure replacement
, .
disaster recovery

.
, :
.a : Reciprocal agreements
) (

World trade Center 1993
New York Clearing House Association 90
. 2001
) ( . Host organization

.b .
.
. . :
1 Cold Site Site
.

By91
: /Isam
.
. .
2 Hot Site Site

.

. .
3 Backup data
: Flying start site
Hot site Data Backup
.
: Documentation .3
.
.
.
.

) ( . .
Site
.
: Testing .4
.
.
.
.
Changer management controls

. .

. ,

. :
1
...
2 ,
. CSO
.
3 .
.
4 ) backup .. (

By91
: /Isam
5
.
Audit retail
6 " " back out plans
.
7
1.

Summary of key controls to ensure processing Integrity
Controls threats / Risk Category
form design
data
Prenumbered forms sequence test Invalid (1
Turnaround documents inaccurate (2 Source Data
Canceling and incomplete (3 Controls
storage of documents
Authorization and
segregation of duties
Visual scanning
Check digit
verification
RFID Radio
Frequency Identification

Input Validation check Errors in data submitted for
processing Data Entry
error logs and review Controls

By91
: /Isam
Chapter Ten - The Revenue Cycle: Sales and Cash Collections

:
: Revenue Cycle

. .

.
.
.

. :
(1
(2
(3
(4
(5
(6
. :
) ( (1
) ( (2
) ( (3
. o

(1
(2
(3

1.0 .1 Sales order entry ) ........ ( ..........
Taking customer orders .1.1
Check the customers credit .1.2
Check inventory availability .1.3
) ( .1.4
2.0 ) ..................................................... Shipping ( .......... .2
Pick and pack the order .2.1
Ship order .2.2
3.0 ) ......................................................... Billing ( .......... .3
Invoicing .3.1
Maintain accounts receivable .3.2
Account adjustments an write-offs .3.3
4.0 .4 ) ........................................ Cash collections ( ..........
By91
: /Isam
= =
= =
Data Flow Diagrams DFDs

.
Context Diagram Transformation process
Context Diagram .
Context Diagram of Revenue Cycle

Deposits
Inquiries Bank
Statements
Orders

Bill of Lading Bill of Lading General
Packing slip Packing slip Revenue
Customer Carrier Revenue
Cycle
Sales Ledger and
Cycle
reporting

system
Invoice
Response to Inquiries
Commission
Human
Goods a Goods a Resources
available available management
/ Payroll
Cycle
Context Diagram Production
Expenditur Production
e Cycle Cycle Cycle

)Production and Purchasing needs (back order
) (
.1 Sales and order entry

.
. . :

Taking Sales Order .1.1
o .
.

By91
: /Isam
o - a : In store b by email
c - by phone d over web site e
. by salespersons
o
:
.1.1.1 Scanner

) Optical Character Recognition (OCR .
.1.1.2 web site

Online .

.
.
.
Amazon.com

.
.1.1.3 Choice board
.
Dell
..

.1.1.4 EDI Electronic data interchange
.
.
) . ( EDINT
.1.1.5 Vendor management inventory VMI

customers point of sale ( POS) system
.
.1.1.6 Laptop .
.
.
) . ( EDINT
, o
.
:
: Validity checks ,
.
: A completeness test

Reasonable tests

By91
: /Isam
Online o
.
0
)Level 0 data flow diagram of revenue cycle (all activities
snoissimmoC
eveL / tnemeganam
/ tnemeganam
secruoseR namuH
secruoseR namuH
elcyC noitcudorP elcyC lloryaP
yc eunever elcyC noitcudorP elcyC lloryaP

0.4 seiriuqnI
( 0.3 ) 0.2 0.1
0.1
seiriuqnI esnopseR
redrO selaS 0.1

selaS redrO
ot redrO selaS
yrtnE
redrO yrtnE selaS redrO

sredrO selaS

yrotnevnI

erutidnepxE noitcudorP
erutidnepxE
elcyC noitcudorP
elcyC

elcyC
elcyC

yrotnevnI remotsuC
sredrO kcaB

pils gnikcaP pils gnikcaP 0.2

Customer reirraC gnidael fo lliB gnippihS 0.2
gnidael fo lliB gnippihS

gnidal fo lliB
0.3
eciovnI gnilliB 0.3
gnilliB

emyaP
selaS
0.4
stisopeD
noitcelloC 0.4
noitcelloC
dna regdeL lareneG selaS
stnemetatS metsys gnitroper

knaB hsaC
remutsoC stpieceR

By91
: /Isam
Check the customers credit .1.2

.
.
.
.

.
:
Credit limit
.
) (
email IM .

.
Check inventory availability .1.3

.

.

.billing dep

Back order
. .

.
picking ticket
.

.

.
.
.
.

.
.

.
) ( .1.4
.
.
.
By91
: /Isam
customer relationship management

. CRM

.

.
.
argaid wolf atad 1 leveL

remotsuC selaS
sredrO 1.1
Tack1.1 remotsuC
Tack
order
order

selaS
sredrO
detcejeR sredrO

seiriuqnI esnopseR
2.1
evorppA 2.1
evorppA
tiderc
remotsuC tiderc

devorppA sredrO

selaS
sredrO
3.1
4.1
dnopseR 4.1 yrotnevnI 3.1 yrotnevnI
dnopseR
seiriuqni yrotnevnI
elbaliava
seiriuqni elbaliava

selaS
sredrO
tsil gnikcaP redro kcaP

selaS
sredrO

gnippihS gnilliB esuoheraW gnisahcruP

Shipping .2
.
:
Picking and backing .2.1
By91
: /Isam
picking ticket .
.
.

.

.
Ship the order .2.2

.
) (
.
.
,
. online
. bill lading
Packing slip picking ticket
.
bill lading ,
.
) ( .
, freight bill
fright bill
.

. billing
department .
.
.
.
.
) (
...
.
,

.
.
, .
.

.
By91
: /Isam

,
.
. .
wolf atad 1 leveL

redrO selaS 2.1

tsiL gnikciP Pick 2.1
yrtnE and
Pick
pack and
pack

tsiL gnikcaP dna sdooG
selaS
sredrO

redro selaS
2.2
gnidaol fo lliB sdooG pihS 2.2
pils gnikcaP sdooG pihS

yrotnevnI
dna gnilliB
gnitnuocca pils gnikcap sdooG
elbavieceR gnidaol fo lliB

stnempihS
reirraC
Billing .3
.
:
) ( Invoicing .3.1
.
.
.
.
Sales invoice
.
.
. electronic delivery invoice EDI Online
.
EDI
. .
By91
: /Isam
EDI ) (
.
AIS ,
.

.
.
.
Integrated AIS
.
.
Maintain accounts receivable .3.2

) (
, ,
. :
.3.2.1 : Open invoice method
.
. turnaround
document remittance advice .
.

.3.2.2 : balance forward method
monthly statement .
Monthly Statement
.
.
remittance advice ,

..
.
.
.

, .

.
.

cycle billing ..
) ( ,
) (
By91
: /Isam
.
.

.

.
Account adjustments an write-offs .3.3
.
credit
memo .
. credit memo
.

credit memo .
f atad 1 leveL
) ( ) (
gnidaol fo lliB gnippihS

redrO selaS 3.1
redrO selaS pils gnikcaP
3.1
Invoice
yrtnE Invoice

eciovnI
selaS
regdel lareneG selaS remotsuC
gnitroper dna
metsys
tnemetatS ylhtnoM

2.3
niatniaM 2.3 moorliaM
remotsuC niatniaM
stnuocca tsiL ecnattimeR
stnuocca
elbaviecer
elbaviecer

Cash Collections .4
. Cashier
) ( ,
.
.
.
.4.1
.4.1.1

By91
: /Isam
remittance advice .4.1.1.1

, .
OCR
machine
mailroom remittance .4.1.1.2
list
. remittance list
) (
.
.4.1.2 Lockbox
. lockbox
.
electronic
. lockbox
.

.
. . electronic lockbox

) ( .

.
.4.1.3 : Electronic funds transfer EFT
.
.
EFT Automated Clearing
. house ( ACH ) network EFT ,
.
EFT ACH
EDI .
EFT EDI
.4.1.4 : FEDI Financial electronic data interchange
EFT . EDI
remittance data
.
. FEDI
.
, FEDI ) (
credit cards
. .

% 4 2 .
By91
: /Isam

EFT Electronic Funds Transfer Electronic Delivery Invoice
EDI ) (
FEDI Financial Electronic Data Interchange
IDE &TFE
detargetninoN IDEF TFE
& IDE

detargetninoN
A ynapmoC B ynapmoC A ynapmoC B ynapmoC
remutsoC relleS remutsoC relleS

atad ecnattimeR
IDE
tamroF atad ecnattimeR atad ecnattimeR
tnemyaP
noitcurtsni stpieceR tnemyaP & & stpieceR
noitamrofni noitcurtsni noitamrofni

A ynapmoC B ynapmoC A ynapmoC B ynapmoC
knaB knaB knaB
atad ecnattimeR knaB
HCAtamrof
sdnuF &

Information Processing Procedures .4.2

o Enterprise Resource Planning ERP

. online

.

.
o .
. .
bar codes RFID tags .
) batch ( .

.

o ) (
) (
. electronic lock boxes
EFT electronic funds transfer ) (
remittance data
.
By91
: /Isam
Integrated revenue cycle system ( sales order entry ) ( )
Intern Approved orders

Sales order data
entry display
et

Shipping
Online sales order
Sales person processing system Picking tickets

Sales
order
data Warehouse
entry

Sales invoice General
record Ledger

Marketing data base EDI invoices

Costumer Finished Sales
master file goods invoice Daily invoice Customers
master file master file
generation run

()
Daily invoice Summary Customer

generation run report invoices

()
Invoice distribution

Inventory Sales & Customer Customer

status profitability account status inquiries
analyses

Production Marketing Credit Customer

Planning Department department services
department

By91
: /Isam
stpiecer hsaC
remutsoC selaS lareneG

knaB morF elif retsam eciovni regdeL

hsac etadpu & tidE

Daily stnuocca & snoitcelloc
remittance elbaviecer
s

gnitnuoccA reihsaC
elbaviecer

Control objectives , threats, and procedures .4.3

.4.3.1
:
.4.3.1.1
.4.3.1.2
.4.3.1.3
.4.3.1.4
) ( .4.3.1.5
.4.3.1.6
.

:
By91
: /Isam

/
.1
.2

.3

.4

.5 :

.6

.7

.8

.9

.10

lockbox

.11

.12
.4.4
.4.4.1 :
.4.4.1.1
.4.4.1.2
.4.4.1.3
By91
: /Isam
.4.4.1.4
.4.4.2 :
.4.4.2.1
.4.4.2.2
.4.4.2.3
.4.4.2.4
.4.4.2.5
.4.4.3 :
.4.4.3.1
.4.4.3.2
.4.4.3.3
.4.4.3.4
.4.4.3.5
.4.4.3.6
) ( .4.4.3.7
.4.4.3.8
.4.4.3.9
.4.4.3.10
.. End pf Chapter 10
By91
: /Isam
Chapter Fourteen General Ledger & Reporting System

. .
:
.1 ) (
.2
.
.3
.4
margaid txetnoC

Revenue Cycle selaS sdoog tsoCelcyC noitcudorP

regdeL lareneG derutcafunam
stpiecer hsaC regdeL lareneG
gnitropeR dna
gnitropeR dna
metsyS
metsyS
yralas
& segaW secruoseR namuH
xE s sesahcruP
sesnepxe )(elcyC lloryap

stnemesrubsid hsaC
) (
srebmun tegduB

rotcerid tegduB
gnitsevnI egduB

yrtnE gnitsujdA
tca gnidnuF

stropeR
erusaerT sreganaM sresu lanretxE rellortnoC

.1 General ledger and reporting system activities

Update General ledger
.1.1
.1.1.1 : Accounting subsystems

By91
: /Isam
.
) (
.1.1.2 : Treasure
.
eveL

nuoccA yrtnE lanruoJ rotcerid tegduB

tsysbuS
1.0 0.4
1.0
Update ecudorP 0.4
Update
General ecudorP
laireganam nalP tegduB
General
Ledger laireganam
stroper
erusaerT yrtnE lanruoJ Ledger stroper
dna tegduB
stroper

sreganaM

stnemetats laicnaniF

hcuov lanruoJ regdeL lareneG

sresU lanretE
ecnalaB lairT yrtne gnisolC

stnemetats laicnaniF
yrtne gnitsujdA
0.2
tsoP0.2 0.3
0.3
tsoP stnemetats
eraperP laicnaniF
gnitsujda
ecnalab lairt gnitsujdA eraperP
gnitsujda
yrtne laicnanif
yrtne laicnanif
stnemetats
stnemetats

rellortnoC

yrtne gnitsujdA
journal
. voucher
.
. journal voucher file
.
.
. audit trail
By91
: /Isam
Post adjusting entry .1.2

o .
) (
Trial balance
o Trial Balance
.
.
.1.2.1 5 : Adjustment categories
: Accruals .1.2.1.1
" .
" .
.: Deferrals .1.2.1.2
". "
.
: Estimates .1.2.1.3
.

: Revaluation .1.2.1.4
" " . .
, .
.
: Corrections .1.2.1.5
.
journal voucher file

adjusted trial balance
, .
Prepare financial statements .1.3

.
.

.

.

By91
: /Isam
Produce managerial reports .1.4

.
(1 :
( 2
.
.
.
.
.
Responsibility accounting
: Responsibility accounting

.

.

:

.
. cod number

.
Excel HTML

HTML .
extensible Business Reporting Language XBRL
Excel
XBRL
XBRL
.
By91
: /Isam
nilno na fo trahcwolF
enilnO
bus rehtO erusaerT

seirtne lanruoJ
rellortnoC

lanruoJ seirtne gnitsujdA
seirtne
sdradnatS
gnitsujda
seirtne
laicnaniF
enilnO ecnamrofrep
gnitnuocca stroper
gnisolc ylhtnoM
noitcasnart lareneG
lareneG margorp
rossecorp regdeL
regdeL

lanruoJ
elif rehcuov Various managers

gnitnuoccA laicnaniF
yriuqnI yriuqni troppus noisiced
gnissecorp gnissecorp metsys

laicnaniF suoiraV
fi tahW
???? sreganam
sisylana
sesylanA

anruoJ tnuoccA wolf hsaC tiduA tegduB

gnitsil sutats noitcejorp sesylana susrev
lautca

By91
: /Isam
.2 : :
) ( .2.1
.2.2
.2.3
.2.4
.2.5
.2.6
.3 .
: .3.1
.
.
:
.3.1.1 :
(1 :
(2 .

.
.
:
.3.1.1.1 : Validate check

.3.1.1.2 : field format checks

.3.1.1.3 : zero balance checks
.
.3.1.1.4 : Completeness tests

.3.1.1.5 : Closed loop verification
.
.3.1.1.6

.
.3.1.1.7 sign check
) (
.3.1.1.8 run to run totals Calculating
. Patch processing

. f .
.
.3.1.2 Reconciliations and Control Report
By91
: /Isam

. .
, .
) Clearing
( accounts and suspense accounts .

.
,

. :
/ Unbilled shipments
/ Inventory
:
/ Accounts receivable
/ Unbilled shipments
)
( .
.

. .

.
.
.
general journal listing )
( .
.
.3.1.3 Audit trail

. Audit trail
:
.3.1.3.1 ) (
.
.3.1.3.2 )
(
.3.1.3.3 .

.
audit trail .
backup .
.3.2
.
.
By91
: /Isam
.
.
.3.2.1 IDs and Passwords

.
.
.
.3.2.2 Access control matrix
.
Controllers office
.3.2.3
.
) ( ) (
. .
. Audit trial
.
.3.2.4
CFO
AIS
.
.
.
internal auditors
.
.3.2.5 Backup
.
backup .

. disaster
. recovery plan
.3.2.6
.
.
,
.
Poor Performance .3.3

,
. )
( . XBRL
.

,
.
matrix used
.
By91
: /Isam
Supporting managements information needs .4

.
:
(1 ) ( The balanced scorecard
(2 Data warehouse to support business intelligence
(3 ) ( Principles of graph design
The balanced scorecards .4.1

(1 : financial
(2 (costumer 3 (internal operations 4
. innovation and learning

. balanced card
.
balanced scorecard
.
balanced scorecard measures
.

.
Using data warehouses for business .4.2

intelligence
.4.2.1 : data warehouses
AIS .
,
,
Data Marts .

.
.4.2.1.1 :
.4.2.1.1.1

.
.4.2.1.1.2 .
.4.2.1.1.3
.4.2.1.1.4
. .
.4.2.1.1.5
.
By91
: /Isam
.4.2.2 : Business intelligence

:
.4.2.2.1 ) : Online analytical processing ( OLAP

.
.4.2.2.2 : Data mining
.
Principle of graph design .4.3

.4.3.1
.4.3.1.1
.4.3.1.2 ) (

.4.3.1.3
.
.4.3.1.4 .
.4.3.2 :
.4.3.2.1 ) (
.
.4.3.2.2 ) (.
.. End pf Chapter 14
By91
: /Isam
Chapter fifteen - Database Design Using the REA Data Model

REA
Introduction
.
.
system
. particular database management
.
, .
) Entity Relationship (E-R REA
.
) ( REA .
REA
.

.
Database Design Process .1
.
.1.1 : ((Systems analysis
.
.

.

.1.2 ) : ( Conceptual design
Schemas .

.1.3 / ) : ( physical design
.
.

.1.4 / ) : ( implementation and conversion

. .

.
.1.5 ) ( using and maintenance
.

..
By91
: /Isam

.

. .
modeling data

p ngised esabatad eht ni gniledom ataD
System analysis

rucco gniledom ataD
ereh
ngiseD lautpecnoC
ngiseD lacisyhP
desu gniledom ataD
ereh

& noitatnemelpmI
noisrevnoC

& noitarepO
ecnanetniaM

.2 : Data modeling

. data modeling
.
Data Modeling :
.2.1 E-R Entity Relationship diagramming
Entities
.
) ( . Entity
By91
: /Isam
.2.1.1 E-R Diagram

E-R diagram .
:
.2.1.1.1 Diamond
.2.1.1.2
.2.1.1.3
.2.1.1.4 .
Sales Lin Inventory

Sales e Inventory
1 Ite
m
2
Sales Inventory
Sales Inventory
Invoice No. Invoice Date Item No. Description
Amount List price

3
Sales Inventory
Sales Inventory
Sales Inventory
Sales Inventory
4
Entity Name Attributes
Sales Invoice No. , Date , amount
Inventory Item No, description , list price
.2.2 E-R Diagram REA diagram

E-R Diagram . .2.2.1
.
E-R Diagram .2.2.2
.
E-R Diagram .2.2.3
.
E-R Diagram Entity . Relationship .2.2.4
. .2.2.5
REA data model
.
REA data model REA ) ( Resource Event Agency .3
By91
: /Isam
REA Data model

AIS .
Entities
. .
Data Modeling
. Event Resource Agency
REA Entity : 1) Resource Entity 2) Event Entity 3) Agency
.Entity
REA Data model E-R Diagram

REA Diagrams .REA Data Model
.3.1 REA Data Model

REA Entities :
: R = Resources .3.1.1
)
(
: E = Events .3.1.2
.
: A = Agents .3.1.3
.
.3.2 ) Rules REA Data Model (Basic REA Templates

Rule 1 ................................. .3.2.1

)(Get
)(Give
Stckflow Relation

Commitment events
Rule 2 ........................................... .3.2.2
) (Give& Get Economic Duality

Give to Get Economic duality Relation
Give to get
Commitment events
Give - get
: Commitment events
, Give event Get Event
Rule 3 ................................................ .3.2.3

By91
: /Isam
AER na fo stnemele cisaB

AER

secruoseR stnevE stnegA
eviG noitapicitraP eeyolpmE

yrotnevnI selaS eeyolpmE
yrotnevnI wolftuO
selaS
noitapicitraP
1 eluR

cimonocE 3 eluR

ytilauD
remotsuC
remotsuC

1 eluR

noitapicitraP
hsaC teG evieceR noitapicitraP eeyolpmE

hsaC evieceR eeyolpmE
stnuoccA hsaC
stnuoccA wolfnI hsaC
d AER dradnatS
AER

ecruoseR stnevE stnegA
ResourcewolfnI Get Internal

Resource noitapicitraP
Get Internal
A Resource A tnegA
A Resource A Agent
noitapicitraP
lanretxE
ytilauD cimonocE lanretxE
tnegA
tnegA
noitapicitraP
uoseR eviG noitapicitraP lanretnI

cruoseR
wolftuO lanretnI
B B ecruoseReviG tnegA
Agent
B B ecruoseR
By91
: /Isam
REA Developing an REA Diagrama .4

.4.1 REA Diagrama ) (
ecruoseR ytilaud cimonocE ecruoseR

pihsnoitaler
eviG elcyC euneveR Get
yrotnevnIeviG hsaC Get
yrotnevnI Cash
elcyC
eviGerutidnepxE teG
eviG
hsaC yrotnevnI teG
Cash Inventory
teG
eviG elcyC lloryaP
eviG eeyolpmE teG
hsaC Employee
Cash emit
time
elcyC gnicnaniF
eviG teG
eviG
hsaC hsaCteG
Cash Cash
eviG
emit eeyolpmE elcyC gnicnaniF
eviG
Employee time
teG
eviG
hsaCteG
lairetaM waR eviG Cash
Raw Material
eviG
iuqE &.hcaM. eviG
.Mach.& Equi
.4.2 REA Diagrams

: .4.2.1
REA model Give Get Economic
exchange Give
Get .

. REA
give get
:
: Commitment event
: ) ( Give event
:
: ) ( Get event
By91
: /Isam
: .4.2.2

give
get
. commitment event
) (
) (
Determine Cardinality of .4.2.3
relationships
:Cardinality Entities .
) ( Entity
) ( Entity
-:
.1 Minimum cardinality

) (
.2 Maximum Cardinality
)
(
.4.3 REA Diagrama

REA Diagrama .
.4.3.1
Minimum cardinality &Maximum Cardinality

muminiM mumixaM
ytilanidrac ytilanidraC

A A
B N B

Event B
A tnevE Event B
A tnevE
B A
A B
A B
ytilanidraC

A B

By91
: /Isam
Cardinality
Minimum = 1 Minimum = 0 Minimum = 1 Minimum = 0

Maximum = many Maximum = many Maximum = 1 Maximum = 1
E ni lobmyS seitilanidraC gninaeM
B A
Entity Entity Minimum = 0 . B
B A Maximum = 1 A
ytitnE ytitnE B A
Minimum = 1
B A . B
Maximum = 1
A
B A
ytitnE ytitnE Minimum = 0 . B
B A Maximum = many A
ytitnE B A
ytitnE Minimum = 1
B . B
A Maximum = many A
.4.3.2
Alternative methods to represent Cardinality information
Explanation Example
Notation
(min,Max) means
)(0,1
)min = 0 max = 1 (0,1
)(N,1
Entity means min = 1 max = 1 (1,1) Entity
A means min = 0 max = many (N,0) B
)means min = 1 max = many (N,1
A B
A B
B A
B A
UML means min = 0 max = 1 1..0
1 min = 1 max = 1N..11
Entity means Entity
A means min = 0 max = many * B
means min = 1 max = many *..1
By91
: /Isam
A B
A B
B A
B A
)Maximums only (Microsoft Access means 1 Infinity = many 1
.4.3.3 :
.4.3.3.1 : )One to one ( 1:1 maximum
cardinality = 1
.4.3.3.2 ) : One to many ( 1:N
maximum cardinality 1 maximum
cardinality many
.4.3.3.3 ) : many to many ( M:N
maximum cardinality many
) (M:N) (N:1) (1:1

cardinality .
) ( ) Event Entity (Sales ( (
) Event Entity ( Receive Cash :
Panel A: A one to one (1:1) relationship

Sale Receive
Cash
Panel B: A one to many (1: N) relationship

Sale Receive
Cash
)Panel C: Opposite one to-many (1: N) relationship (Sometimes referred to N: 1
Sale Receive
Cash
Panel D: A money to many (M: N) relationship

Sale Receive
Cash
By91
: /Isam
:A lenaP
selaS Receive
selaS Receive
Cash
Cash

ytilanidraC

. .

.

)

(

B lenaP
selaS evieceR
selaS evieceR
hsaC
hsaC

ytilanidraC

N
.
.

\

.

)

(

By91 : /Isam
naP 1 :N ot derrefer semitemoS (
selaS Receive
selaS Receive
Cash
Cash

ytilanidraC

. .

.

)

(

enaP
selaS evieceR
selaS evieceR
hsaC
hsaC

ytilanidraC

N
.
.

.

)

(

By91 : /Isam
dinality
.

By91
: /Isam

نظم معلومات محاسبية

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

نظم معلومات محاسبية

Uploaded by

Copyright:

Available Formats

Master Study Accounting Information Systems

Accounting Information Systems

CHAPTER ONE - INTRODUCTION ...........................................................................................2

Chapter One - INTRODUCTION

AIS Accounting Information Systems......

MIS Management Information Systems....

( , , ) ) Information Systems (IS

) Accounting Information Systems ( AIS

.( reliability , and accuracy

, Value Added , Value Chain

dnuobnI noitarepO dnuobtuO & selaS secivreS

scitsigoL scitsigoL gnitekraM

.2 Needs-based strategic position

Chapter Two - Over View of Business Process

Send info to other cycles o

Revenue Expenditure Production

taD taD taD

12/01/04 Accounts receivable 2,400 2400

12/01/04 Cash 1,800

12/01/04 Salaries expense 900

computer-based storage concepts

Chapter Four - Relational Databases

2 eliF retsaM diA .niF

Logical and Physical Views of Data

UweiV lacigoL B resUweiV lacigoL

setalsnart SMBD ehT

Subschema--User A Subschema--User B Subschema--User C

Mapping external-level views to conceptual-level schema

Mapping conceptual-level items to internal-level descriptions

Student Record Class Record

:Relational data model

Semantic data modeling

Chapter Eight - Information Systems Controls for System

(2 Data Entry Controls

(4 Data Transmission Controls

.2 : Message a acknowledgment techniques

: Credit Sales Processing

Online processing integrity controls

Online Processing controls

Online Output controls

.5 ) ( Denial of service attack and other

Disaster recovery and business continuity planning

Data Backup Procedures .1

Changer management controls

Chapter Ten - The Revenue Cycle: Sales and Cash Collections

Data Flow Diagrams DFDs

Context Diagram of Revenue Cycle

.1 Sales and order entry

pils gnikcaP pils gnikcaP 0.2

Check the customers credit .1.2

customer relationship management

argaid wolf atad 1 leveL

gnippihS gnilliB esuoheraW gnisahcruP

wolf atad 1 leveL

redrO selaS 2.1

Maintain accounts receivable .3.2

gnidaol fo lliB gnippihS

remittance advice .4.1.1.1

Information Processing Procedures .4.2

Integrated revenue cycle system ( sales order entry ) ( )

Intern Approved orders

Marketing data base EDI invoices

Daily invoice Summary Customer