By James Hall
The 6th version of ACCOUNTING details platforms presents thorough and up to date insurance of accounting info structures and comparable applied sciences. It beneficial properties an early presentation of transaction cycles, in addition to an emphasis on ethics, fraud, and the fashionable production surroundings. The e-book makes a speciality of the desires and obligations of accountants as finish clients of platforms; structures designers; and auditors. This variation offers whole built-in assurance of Sarbanes-Oxley because it impacts inner controls and different correct themes tormented by this laws, in addition to reorganized dialogue of transaction cycles that make the stability among guide- and computer-based structures extra obvious.
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Additional info for Accounting Information Systems, 6th Edition
Failure to do so may result in excessive waste of materials and labor. Maintenance keeps the firm’s machinery and other manufacturing facilities in running order. The manufacturing process relies on its plant and equipment and cannot tolerate breakdowns during peak production periods. Therefore, the key to maintenance is prevention—the scheduled removal of equipment from operations for cleaning, servicing, and repairs. Many manufacturers have elaborate preventive maintenance programs. To plan and coordinate these activities, maintenance engineers need extensive information about the history of equipment usage and future scheduled production.
Functional segmentation divides the organization into areas of specialized responsibility based on tasks. The functional areas are determined according to the flow of primary resources through the firm. Examples of business function segments are marketing, production, finance, and accounting. Some firms use more than one method of segmentation. For instance, an international conglomerate may segment its operations first geographically, then by product within each geographic region, and then functionally within each product segment.
System versus Subsystem. The distinction between the terms system and subsystem is a matter of perspective. For our purposes, these terms are interchangeable. A system is called a subsystem when it is viewed in relation to the larger system of which it is a part. Likewise, a subsystem is called a system when it is the focus of attention. Animals, plants, and other life forms are systems. They are also subsystems of the ecosystem in which they exist. From a different perspective, animals are systems composed of many smaller subsystems, such as the circulatory subsystem and the respiratory subsystem.
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