...Documenting Information Systems By Slade Augustine Contents Page Introduction Pg 3 Rea Ontology Outline Pg 4 The Value System Rea Model Pg 5 - 7 Environmental Analysis Pg 8 - 12 The Value Chain Model Pg 13 - 17 The Business Process Model Pg 18 - 22 Database tables Pg 23 - 24 SALES/COLLECTION (DEBTORS) DATABASE DESIGN Pg 25 The Financing Business Process Pg 26 - 34 Supporting Documentation Pg 35 Rea Task Level Model Pg 36 - 41 Conclusion Pg 42 Company Information Pg 43 Bibliography Pg 44 Introduction Cape Town Partnership was established in the year 1999 by their chief executive officer Mike Farr. Over the past decade, Cape Town Partnership has been developing and improving the CBD (Central Business District). The Cape Town Partnership is an agency which facilitates partnerships between government and private sectors. Through the Cape Town Central City Improvement District who is closely affiliated with the Partnership, they manage the operational activities, to assist with project development and urban management. Since its establishment, the Cape Town Partnership has become an internationally acclaimed model of public and private partnerships between property owners and businesses supported by the City of Cape Town. Cape Town Partnership specializes in major city...
Words: 3427 - Pages: 14
...commonly used Structured Analysis (SA) modeling tools of flowcharts (FC), data flow diagrams (DFD), and entity-relationship diagrams (ERD). Dr. White suggests that using UML diagrams as a tool to document AIS is a viable alternative to the Structured Analysis’s diagrams of FC, DFD, and ERD. What follows in Section II is a brief comparison of the two alternative approaches to systems documentation: Structured Analysis (SA) and Object Orientation (OO). Section III presents the definition and description of the major structural and behavioral elements used in UML including classifiers, instances, relationships, collaborations, activities, interactions, and states. Section IV discusses the organization and presentation of UML documentation of AIS as a collection of diagrams and packages. Section V contains various UML diagrams of the business revenue cycle (system) as examples of how to use UML to document a business system. Section VI contains examples of UML models of two special systems of great importance to accountants: the General Ledger system with an AJE component, and the AIS Internal Control system. Appendix 1 contains a UML glossary of italicized words found in this IDoc. II. TWO APPROACHES TO AIS ANALYSIS & DOCUMENTATION Structured Analysis (SA) Traditionally, the modeling of AIS has used three disparate types of system diagrams: (1) the flowchart (FC), (2) the data flow diagram (DFD), and (3)...
Words: 9812 - Pages: 40
...REVENUE CYCLE [Sales order entry—Shipping—Billing & A/R—Cash collections] AIS must provide adequate controls so that the following objects are met: (1) Transactions are properly authorized. (2) Recorded transactions are valid. (3) All valid, authorized transactions are accurately recorded. (4) Assets are safeguarded from loss or theft. (5) Business activities are performed efficiently and effectively. The following help achieve the above: • Simple, easy-to-complete documents with clear instructions. • Appropriate application controls (e.g., validity or field checks). • Signature space for persons responsible for completion and review of documents. • Prenumbering of the documents. Revenue Cycle—Major threats & control (1) Sales to customers with poor credit—(uncollectable sales and losses due to bad debts). Prevention—independent credit approval function and good customer accounting. (2) Shipping errors—wrong quantities, items, or address: mad customers. Prevention—reconcile shipping notices and picking tickets, bar code scanners, data entry controls. (3) Theft of inventory—loss of assets ----> inaccurate records. Prevention—Secure inventory and document transfers, good accountability for picking and shipping, and frequently reconcile records with physical count. (4) Failure to bill customers—loss of inventory, and erroneous data about: sales, inventory, and receivables. Prevention—Separate shipping and billing. Prenumber of shipping...
Words: 664 - Pages: 3
...Outbound Logistics---- distribution shipping 4. Marketing & Sales------ advertising, selling 5. Service-------------------- repair, maintenance Characteristic of Useful Information 1. Relevant 2. Reliable 3. Timely 4. Verifiable 5. Understandable 6. Accessible 7. Complete Chapter 2/SUA Purpose/use of general ledger, subsidiary ledgers, special journals and cash prelist General Ledger= contains summary level data for every asset, liability, equity and revenue, and expense account...(accounts receivable) Subsidiary Ledger= contains detailed data for any general ledger account with many individualized subaccounts.... (Separate account for each accounts receivable) General Journal= used to record infrequent or non-routine transaction, such as loan payments Specialized Journal= records large numbers of repetitive transactions such as sales, cash receipts, and cash disbursement Sequence of events in accounting cycle 1. Collect Data 2. Journalize Transactions (capture in transaction files) 3. Post transactions to accounts in ledger (G/L master file) 4. Prepare unadjusted trial balance 5. Prepare and Post adjusting entries 6. Prepare adjusted trial balance 7. Prepare...
Words: 2842 - Pages: 12
...Accounting Information Systems (AIS). The course contents are divided into three main sections. The first section introduces the basic concepts of AIS including its objectives, components, and subsystems. The concept of E-business as an emerging trend of conducting business in the new era of information technology (IT) is also covered in this section. The second section discusses in depth the common features of transaction processing systems such as revenue and accounts receivable, purchase and accounts payable, manufacturing and inventory, human resource as well as general ledger and reporting system. Integration of selected accounting software will also take place at this stage to enable students apply the AIS concepts into practice. This section also introduces students to the techniques of documenting accounting systems and database modeling tools. The final section discusses the emerging issues in computer crimes, computer ethics and concept of internal controls in organization. Application of internal controls concept into transaction cycles is later discussed. 2. COURSE OBJECTIVES Upon completion of the course, students are expected to 1. Understand the concepts of data processing technology, documentation techniques, infrastructure for e-business, security and control measures in computer based...
Words: 926 - Pages: 4
...1. Introduction Business Connexion (BCX) is a black empowered integrator of innovative business solutions based on information and communications technology (ICT). It run critical ICT systems and manages products, services and solutions for Johannesburg Stock Exchange (JSE) listed companies and key public sector organizations, and medium-sized companies. It operates throughout South Africa, Africa and the United Kingdom, the company employs over 4 000 people, which more than thirty percent of are from previously disadvantaged backgrounds. One of the reasons I decided on BCX is that it has been on the ICT sector for more than 32 years and still believe in its mission, vision and objectives. They have provided ICT skill to an impressive list of clients that includes high profile financial services companies, government, the petrochemical industry and the local automotive industry. 1.1 Vision The vision for BCX is to be an innovative and inspirational corporate citizen on the African continent where the company operates. They seek to protect and enhance company brand through responsible business practices that contribute to profitable and sustainable growth. 1.2 Mission Business Connexion mission is very clear: they want to address its client’s business challenges and go beyond the technical solution to add business value. 1.3 Organizational Structure 2. Strategic Analysis 2.1 Value System Analysis Business Connexion has board of shareholders/Investors that contribute...
Words: 1158 - Pages: 5
...ACCOUNTING INFORMATION SYSTEMS: COURSE OBJECTIVES, DESCRIPTION, TOPICS, AND ASSIGNMENTS ACCT-5600 DR. NICOLAOU Fall 2010 COURSE STRUCTURE In the modern world, the majority of accounting entries occur electronically. Accountants and auditors store information in databases, managed by enterprise systems that have a set of controls to ensure that transactions and record keeping happen as expected. E-business Web sites handle transactions automatically, with the accounting data going directly into the necessary databases. The concept of a paper trail has become a bit of a misnomer; today, because of accounting information systems, there is often no paper involved at all; however, it is important to establish the flow the data in different areas of the organization, or audit trail, so as to properly exercise internal controls. AISs help in this purpose. At the outset of this course, you will learn the basics of accounting information systems and business processes. Next, you will learn about database management systems, and the design of various database models. Finally, you will learn about how to use internal controls effectively for risk management, as well as the requirements for business reporting. After completing this course, you should not only have a clear idea of how accounting information systems work, but you should also be prepared to design and configure them to meet the record-keeping and risk management requirements of the organization. In addition...
Words: 6838 - Pages: 28
...The REA Accounting Model: Intellectual Heritage and Prospects for Progress Cheryl L. Dunn Florida State University William E. McCarthy Michigan State University Send page proofs to: William E. McCarthy Department of Accounting N270 North Business Complex Michigan State University East Lansing, MI 48824 Acknowledgments: The authors would like to acknowledge the helpful comments of three anonymous referees and the editor on two earlier versions of this paper. Helpful pointers into the literature were provided by William Schrader and Stephen Zeff. We would also like to acknowledge comments received at the Michigan State University 1995 Summer AIS Colloquium and at the 1995 Workshop on Semantic Modeling of Accounting Phenomena. Financial support was received from Arthur Andersen LLP and from the Departments of Accounting at Grand Valley State University and Michigan State University. The REA Accounting Model: Intellectual Heritage and Prospects for Progress ABSTRACT: Researchers often equate database accounting models in general and the Resources-Events-Agents (REA) accounting model in particular with events accounting as proposed by Sorter (1969). In fact, REA accounting, database accounting, and events accounting are very different. Because REA accounting has become a popular topic in AIS research, it is important to agree on exactly what is meant by certain ideas, both in concept and in historical origin. This article clarifies the intellectual...
Words: 10700 - Pages: 43
...RECOMMENDED SOLUTIONS TO ECON. 1266 MACROECONOMICS 2 FINAL EXAMINATION PAPER: SEMESTER | 2012. ,,1 HAVE INSERTED MY RECOMMENDED SOLUTIONS IN BOLD ITALICS AFTER EACH OF THE QUESTIONS ON THIS EXAMINATION PAPER." Question I For this question you can choose to answer either (A), or (B)' but NOT BOTH. A. Assume that the Asset Demand for money is relatively elastic or flat, and that the Investment Demand Curve, is relatively inelastic or steep. Compare and contrast the effect of an increase in Money Supply upon the overall level of economic activity, using both the traditional transmission mechanism, and in the IS'LM model. Are there any major differences between these 2 models? Your answer should include all relevant diagrams. (20 marks IN RELATION TO THIS QUESTION, STUDENTS WOALD BE EXPECTED TO IDENTIFY AND EXPILIIN THE TRADITIONAL TRANSMISSION MECHANISM AND BRIEFLY EXPLAIN ITS CONSTITUENT PARTS; NAMELY MONEY MARKET, THE INVESTMENT DEMAND CARVE, AND FINALLY THE 45 DEGREE LINE PRODUCT MARKET MODEL. THEY WOALD BE EXPECTED TO BRIEFLY DESCRIBE THE EFFECT OF AN INCREASE IN MONEY SAPPLY WHEN THE ASSET DEMAND CURVE FOR MONEY IS RELATIVLY FLAT AND THE INVESTMENT DEMAND CT]RVE IS RELATIVELY STEEP. BETTER ANSWERS WOALD EXPLAIN WHAT THE LATTER 2 SLOPES INDCATE ABOUT THE PARTICULAR MARKETS. ANSWERING THIS QAESTION STUDENTS SHOALD IDENTIFY THE 2 PARTICULAR WEAKNESSES THAT CHARACTERISE THE TRADITIONAL TRANSMISSION MECHANISM. THE ARTE THE 2 PROBLEMS OF ...
Words: 8847 - Pages: 36
...Information Technology Page 2 of 103 © CMA Ontario, 2011 Information Technology .................................................... Error! Bookmark not defined. 1 Foreword ....................................................................................................................... 4 2 Introduction ................................................................................................................... 4 3 Section 1 – The Business of IT ..................................................................................... 5 3.1 Defining Information Technology (IT) .................................................................. 5 3.2 IT Jobs & Roles ..................................................................................................... 6 3.3 Link between Corporate Strategy and IT ............................................................... 9 3.4 Organization of IT departments ........................................................................... 10 3.4.1 Additional IT Human Resources Factors ...................................................... 11 3.5 Use of Consultants ............................................................................................... 11 3.6 Outsourcing .......................................................................................................... 12 3.7 Augmenting the Technology Decision Making Process ...................................... 14 3.7.1 Technology vs. The Marketplace...
Words: 33324 - Pages: 134
...CORE CONCEPTS OF Accounting Information Systems Twelfth Edition Mark G. Simkin, Ph.D. Professor Department of Accounting and Information Systems University of Nevada Jacob M. Rose, Ph.D. Professor Department of Accounting and Finance University of New Hampshire Carolyn Strand Norman, Ph.D., CPA Professor Department of Accounting Virginia Commonwealth University JOHN WILEY & SONS, INC. VICE PRESIDENT & PUBLISHER SENIOR ACQUISITIONS EDITOR PROJECT EDITOR ASSOCIATE EDITOR SENIOR EDITORIAL ASSISTANT PRODUCTION MANAGER PRODUCTION EDITOR MARKETING MANAGER CREATIVE DIRECTOR SENIOR DESIGNER PRODUCTION MANAGEMENT SERVICES SENIOR ILLUSTRATION EDITOR PHOTO EDITOR MEDIA EDITOR COVER PHOTO George Hoffman Michael McDonald Brian Kamins Sarah Vernon Jacqueline Kepping Dorothy Sinclair Erin Bascom Karolina Zarychta Harry Nolan Wendy Lai Laserwords Maine Anna Melhorn Elle Wagner Greg Chaput Maciej Frolow/Brand X/Getty Images, Inc. This book was set in 10/12pt Garamond by Laserwords Private Limited, and printed and bound by RR Donnelley/Jefferson City. The cover was printed by RR Donnelley/Jefferson City. This book is printed on acid free paper. Founded in 1807, John Wiley & Sons, Inc. has been a valued source of knowledge and understanding for more than 200 years, helping people around the world meet their needs and fulfill their aspirations. Our company is built on a foundation of principles that include responsibility to the...
Words: 241803 - Pages: 968
...Project Report on PESHAWAR ELECTRIC SUPPLY COMPANY (PESCO) Submitted by: WAHAJ QADIR BBA Hon’s (FINANCE) Reg.No;2009-ICMS-224 Submitted to: Controller of Examinations University of Peshawar INSTITUTE OF COMPUTER & MANAGEMENT SCIENCES (ICMS) HAYATABAD PESHAWAR Session 2010-2013 Project Report on PESHAWAR ELECTRIC SUPPLY COMPANY (PESCO) A Project Report submitted to the Institute of Computer & Management Sciences (Affiliated with) University of Peshawar, in partial fulfillment of the requirements for the award of the degree of BACHELOR OF BUSINESS ADMINISTRATION (HONS) (FINANCE) Submitted By: WAHAJ QADIR BBA Hon’s (FINANCE) Reg.No;2009-ICMS-224 Submitted to: Controller of Examinations University of Peshawar INSTITUTE OF COMPUTER & MANAGEMENT SCIENCES (ICMS) HAYATABAD PESHAWAR Session 2010-2013 APPROVAL SHEET Project Report On PESHAWAR ELECTRIC SUPPLY COMPANY (PESCO) Submitted by: WAHAJ QADIR BBA HON’s (FINANCE) Reg.No.2009-ICMS- Of Institute of Computer and Management Sciences has been approved for submission to the controller of Examinations, University of Peshawar in partial fulfillment of the requirements for the degree of BACHELOR OF BUSINESS ADMINISTRATION (Hon’s) (Finance) __________________ ___________________ Mr.MUHAMMAD KHALIL Dr. Saad Ullah (Internal Supervisor)...
Words: 20091 - Pages: 81
...11 March 2011 Food Producers Palm Oil – Extracting Value Rachel Galvez +44 20 7444 0679 rachel.galvez@religarecm.com Palm Tree Nursery Palm Oil Sector – Extracting Value We launch coverage on the London listed Palm Oil sector with a positive view as we believe the industry will continue to grow and current production will struggle to meet global demand. In our view, companies (such as the ones under our coverage) that have; agricultural land rights in equatorial regions (where oil palms thrive), industry expertise, experienced management teams, and access to capital, have defensible competitive advantages and are likely to experience earnings growth and margin expansion going forward. New Britain Palm Oil (NBPO LN, BUY, 1,197p price target, 23% upside) NBPO produces sustainable and traceable Palm Oil in Papua New Guinea (PNG), which it sells to European markets. We believe the company’s competitive advantages, (the traceability and sustainability of its oil, above industry average yields, land and other assets, management team and industry relationships) will enable it to increase sales, expand margins and maintain a market leading position going forward. Asian Plantations (PALM LN, BUY, 345p price target, 29% upside) Source: MP Evans Palm Tree Plantation Asian Plantations is involved in the acquisition and development of Palm Oil plantation land in Sarawak, Malaysia. We believe the company will be able to execute on its strategy (acquiring undeveloped land...
Words: 26936 - Pages: 108
...European Union Nigerian Energy Support Programme (NESP) The Nigerian Energy Sector An Overview with a Special Emphasis on Renewable Energy, Energy Efficiency and Rural Electrification 2nd Edition, June 2015 Implemented by 2 Acknowledgements This report on the Nigerian energy sector was compiled as part of the Nigerian Energy Support Programme (NESP). NESP is implemented by the Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH and funded by the European Union and the German Federal Ministry for Economic Cooperation and Development (BMZ). The authors would like to thank the GIZ Nigeria team for having entrusted this highly relevant subject to GOPA- International Energy Consultants GmbH, and for their extensive and dedicated inputs and guidance provided during implementation. The authors express their gratitude to all project partners who provided particularly valuable and interesting insights into ongoing activities during the course of the project. It was a real pleasure and a great help to exchange ideas and learn from highly experienced management and staff and committed representatives of this programme. How to Read Citations Bibliography is cited by [Author; Year]. Where no author could be identified, we used the name of the institution. The Bibliography is listed in Chapter 10. Websites (internet links) are cited with a consecutive numbering system [1], [2], etc. The Websites are listed in Chapter 11. 3 Imprint Published by: Deutsche Gesellschaft...
Words: 64608 - Pages: 259
...IN THIS CHAPTER YOU WILL . . . 1 Learn that economics is about the allocation of scarce resources Examine some of the tradeof fs that people face Learn the meaning of oppor tunity cost See how to use marginal reasoning when making decisions TEN OF PRINCIPLES ECONOMICS Discuss how incentives af fect people’s behavior The word economy comes from the Greek word for “one who manages a household.” At first, this origin might seem peculiar. But, in fact, households and economies have much in common. A household faces many decisions. It must decide which members of the household do which tasks and what each member gets in return: Who cooks dinner? Who does the laundry? Who gets the extra dessert at dinner? Who gets to choose what TV show to watch? In short, the household must allocate its scarce resources among its various members, taking into account each member’s abilities, efforts, and desires. Like a household, a society faces many decisions. A society must decide what jobs will be done and who will do them. It needs some people to grow food, other people to make clothing, and still others to design computer software. Once society has allocated people (as well as land, buildings, and machines) to various jobs, 3 Consider why trade among people or nations can be good for everyone Discuss why markets are a good, but not per fect, way to allocate resources Learn what determines some trends in the overall economy 1 TLFeBOOK 2 4 Ten Principles...
Words: 235775 - Pages: 944
