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Sau khi học xong chương này, học viên có thể:  Gỉai thích được bản chất của kế toán, đối tượng phục vụ và sự phát triển của kế toán.  Phân biệt kế toán tài chính, kế toán quản trị và kế toán thuế.  Nắm được các quy định pháp lý về kế toán ảnh hưởng đến công tác quản trị doanh nghiệp  Giải thích được vai trò của kế...

36 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 918 | Lượt tải: 2

Learning Objectives Discuss the conceptual systems design process and the activities in this phase. Discuss the physical systems design process and the activities in this phase. Discuss the systems implementation and conversion process and the activities in this phase. Discuss the systems operation and maintenance process and the activities in ...

10 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 942 | Lượt tải: 0

Learning Objectives Describe how organizations purchase application software, vendor services, and hardware Explain how information system departments develop custom software Explain how end users develop, use, and control computer-based information systems Explain why organizations outsource their information systems, and evaluate the benefits...

11 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 960 | Lượt tải: 0

Learning Objectives Explain the five phases of the systems development life cycle. Discuss the people involved in systems development and the roles they play. Explain the importance of systems development planning and describe planning techniques. Discuss the various types of feasibility analysis and calculate economic feasibility. Explain why...

13 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 836 | Lượt tải: 0

Learning Objectives Develop REA data models for a variety of organizations besides retail stores. Develop REA data models for the HR/payroll, manufacturing, and capital assets business cycles.

9 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 1163 | Lượt tải: 0

Learning Objectives Integrate separate REA diagrams for individual business cycles into a single, comprehensive organization-wide REA diagram. Build a set of tables to implement an REA model of an AIS in a relational database. Explain how to write queries to retrieve information from an AIS relational database built according to the REA data mod...

7 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 820 | Lượt tải: 0

Learning Objectives Discuss the steps for designing and implementing a database system. Use the REA data model to design an AIS database. Draw an REA diagram of an AIS database. Read an REA diagram and explain what it reveals about the business activities and policies of the organization being modeled.

9 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 930 | Lượt tải: 0

Learning Objectives Describe the information processing operations required to update the general ledger and to produce reports for internal and external users. Identify the major threats in general ledger and reporting activities and evaluate the adequacy of various control procedures for dealing with them. Understand the implications of new IT...

11 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 791 | Lượt tải: 0

Learning Objectives Describe the major business activities and related information processing operations performed in the human resources management (HRM)/payroll cycle. Discuss the key decisions to be made in the HRM/payroll cycle and identify the information needed to make those decisions. Identify the major threats in the HRM/payroll cycle an...

8 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 1014 | Lượt tải: 0

Learning Objectives Describe the major business activities and related information processing operations performed in the production cycle. Identify major threats in the production cycle and evaluate the adequacy of various control procedures for dealing with those threats. Explain how a company’s cost accounting system can help it achieve its m...

9 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 791 | Lượt tải: 0