Accounting Systems, Internal Controls, and Ethics

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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,…show more content…
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