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College Accounting Name _______________________ Chapter 7 – Accounting Information Systems Pages 353 - 372 An Effective Accounting Information System Objective 1: Describe an effective accounting information system Provides: 1. 2. 3. 4. Control Internal controls can safeguard ______________________________________________________. Give two examples of controls: ____________________________________________________________________________________ ____________________________________________________________________________________ ____________________________________________________________________________________ Compatibility In your own words, what does compatibility mean? _________________________________________________ ___________________________________________________________________________________________ Flexibility Why does your accounting system need to be flexible? ______________________________________________ ___________________________________________________________________________________________ A Good Cost/Benefit Relationship Why do you need this? __________________________________________ What is the goal of the system? ________________________________________________________________ Components of a Computerized System Define give examples of each: Hardware – Network— Server— Software— How Computerized and Manual Systems Work Objective 2: Understand both computerized and manual accounting systems Data processing includes three steps-- _______________________, _________________________ _________________. Give an example(s) of each: Inputs— Processing— Outputs— Designing a System: The Chart of Accounts Look at the account numbers in Exhibit 7-3. Explain the logic of why Customer B’s account number is 115002. ___________________________________________________________________________________________________ ___________________________________________________________________________________________________ _____________________________