会计学原理PPTChap007.pptVIP

Conceptual Chapter Objectives C1: Identify the principles and components of accounting information systems C2: Explain the goals and uses of special journals C3: Describe the use of controlling accounts and subsidiary ledgers Procedural Chapter Objectives P1: Journalize and post transactions using special journals P2: Prepare and prove the accuracy of subsidiary ledgers 7 - * 7 - * Copyright ? 2013 by The McGraw-Hill Companies, Inc. All rights reserved. 7 - * Accounting Information Systems Chapter 7 Fundamental System Principles C1 Accounting information systems collect and process data from transactions and events, organize them in useful reports, and communicate results to decisions makers. Components of Accounting Systems C1 Keyboards Scanners Modems Bar-Code Reader Hardware Software Professional Judgment Increasingly, source documents are electronic files creating a “paperless” system. Components of Accounting Systems C1 CD/DVD Hard Drive Tape Paper Document Printer Monitor Projectors Web communications Special Journals in Accounting C2 Subsidiary Ledgers Subsidiary ledgers are a listing of individual accounts with common characteristics. Characteristic Controlling Account Subsidiary Ledger Amounts due from customers Accounts Receivable Accounts Receivable Ledger Amounts owed to creditors Accounts Payable Accounts Payable Ledger C3 Accounts Receivable Ledger After all items are posted, the balance in the accounts receivable controlling account is equal to the sum of the balances in the accounts receivable subsidiary ledger. C3 Sales Journal P1 Proving the Ledgers P2 The balance of the Accounts Receivable controlling account in the general ledger should equal the accounts in the accounts receivable subsidiary ledger. A schedule of accounts receivable lists each customer and the balance owed. Sales Taxes P1 Governmental agencies often require sellers to collect sales taxes from customers and to periodically send these taxes to the appropriate agency. Sales