Business Info Systems

Business Info Systems

1. The Expenditure Cycle Part 1: Purchases & Cash Disbursements Procedures

   • The Conceptual System
   • Physical Systems

2. The Expenditure Cycle Part 2: Payroll processing and fixed asset procedures

   • The conceptual payroll system
   • The fixed asset system
   • The physical payroll system

3. Financial reporting & M'ment reporting systems

   • The general ledger system
   • XBRL - reengineering financial reporting
   • Controlling the GL/FRS
   • The M'ment reporting system

4. Database M'ment Systems

   • Flat-file vs database approach
   • Elements of the database environment
   • Relational database model
   • Designing relational databases
   • Databases in a distributed environment

5. REA approach to database modelling

   • REA approach
   • Developing REA model

6. Enterprise resource planning systems

   • ERP
   • Data warehousing
   • Risks assoc with ERP implementation
   • Implications for internal control & auditing

7. Electronic commerce systems

   • Internet commerce
   • Risks assoc with electronic commerce
   • Security, assurance, and trust

8. Managing systems development life cycle

   • Systems strategy
   • Project initiation
   • Systems evaluation & selection
   • Accountants Role