General Ledger and Reporting System

General Ledger and Reporting System

1. Based Aactivity

   • Ledger update
     • Accounting Subsystem
     • Treasurer
   • Enter adjusting entries
     • Accrual
     • Upfront payment
     • Estimate
     • Reassessment
     • Improvement
   • For the financial statements
   • Managerial reports

2. Threats

   • Ledger Update
     • Errors
   • Access to the general ledger
     • Confidential data loss and / or concealment of theft
   • Loss or destruction ledger
     • Loss of data and assets

3. Use of information for decision making

   • Balanced Scorecard
   • Data Warehouses

4. Dimensions of goal

   • Financial
     • New revenue streams
     • Increased Productivity
     • Positive cash flow
   • Customers
     • Increased Satisfaction
     • Become a major supplier
   • Internal Operation
     • Quality of service
     • Speed of delivery
     • Efficiency of the process
   • Innovation and Learning
     • New Products
     • Employee learning