Accounting Systems, Internal Controls, and Ethics

28179 Words Aug 17th, 2012 113 Pages
Accounting 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 and Limitations 25
1.4 Control over Revenue and Receipts 31 Internal Control Objectives and Strategies 32 Combined Document Flows and Related Activities 35
1.5 Control over Purchases, Inventories,
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