Building Accounting Systems Using Access 2002

Name: Building Accounting Systems Using Access 2002
Price: 27.74 USD
Availability: InStock
ISBN: 9780324190335

ISBN-10: 0324190336

ISBN-13: 9780324190335

Edition: 2nd 2003 (Brief Edition)

Authors: James T. Perry, Gary P. Schneider

List price: $170.95

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Today's accounting students must know how to develop, audit, and use accounting systems so the information contained within them can then be used by managers and decision makers. This textbook teaches students how to perform this role with Microsoft Access as the database tool.

Book details

List price: $170.95
Edition: 2nd
Copyright year: 2003
Publisher: Cengage South-Western
Publication date: 7/30/2002
Binding: Paperback
Pages: 224
Size: 7.75" wide x 9.00" long x 0.50" tall
Weight: 0.946
Language: English

Jim Perry is a Professor of Management Information Systems at the University of San Diego, School of Business. He is the author of over sixty-five textbooks and trade books. He holds a Ph.D. in computer science from the Pennsylvania State University and a B.S. in mathematics from Purdue University.

Gary Schneider is a Professor of Accounting and Information Systems at Quinnipiac University. The author or co-author of 31 books on accounting, electronic commerce, and information topics. Gary has PhD in accounting systems from the University of Tennessee, and MBA in accounting from Xavier University.




Databases and Accounting Systems


Introduction


Database Accounting Systems


Events-Based Theories of Accounting


Double-Entry Bookkeeping vs. Database Accounting


Advantages of Database Accounting Systems


Disadvantages of Database Accounting Systems


Business Activity Classifications


Service Firms


Merchandising Firms


Manufacturing Firms


Transaction Cycles


Revenue Cycle


Purchase Cycle


Payroll Cycle


Production Cycle


Accounting Information Systems and Database Systems


Database Management Systems


Pre-DBMS Data Acquisition and Reporting


Functions of a Database Management System


Advantages of Database Management Systems


Disadvantages of Database Management Systems


Relational Database Management Systems


Database Objects


Primary and Foreign Key Attributes


Schema of a Relation


Data Dictionary


The Coffee Merchant Tables


Normalization


Fundamental Relational Database Operations


Introduction to Database Design


Creating User Views and Tables


Developing Entity-Relationship Models


Summary



Revenue Cycle


Introduction


Pipefitters Supply Company Revenue Cycle Information


Customer Information


The Customer Table


The Customer Information Form


Maintaining Customer Records


Useful Variations on the Customer Information Form


Inventory Information


The Inventory Table


The Inventory Form


Sales Orders


The Sales Order Table


The Sales Order-Inventory Table


The Sales Order Entry Form


Recording Sales


The Sales Table


The Sales-Inventory Table


The Sales Entry Form


The Invoice Report


Recording Cash Received from Customers


The Cash Receipts Table


The Cash Receipts Entry Form


Cash Receipts Reports


Other Revenue Cycle Components


Customer Statements


Sales Analysis


Sales and Accounts Receivable on the Financial Statements


Summary



Purchase Cycle


Introduction


Electric Controls Company Purchase Cycle Information


Vendor Information


The Vendor Table


The Vendor Information Form


Maintaining Vendor Records


Materials Inventory


The Materials Inventory Table


The Category Table


The Materials Inventory Form


Purchase Orders


The Purchase Order Table


The Purchase Order-Materials Inventory Table


The Purchase Order Entry Form


Printing Purchase Orders


Recording Materials Inventory Receipts


The Inventory Receipt Table


An Inventory Receipt Form


Inventory Receipt Reports


Cash Disbursements


The Cash Disbursements Table


The Cash Disbursements-Inventory Receipts Table


Printing Checks


Purchase Cycle Information on the Financial Statements


Purchases and Accounts Payable on the Financial Statements


Summary



Payroll Cycle


Introduction


Greenwood Lumber Company Payroll Cycle Information


Employee Information


The Employee Table


The Department Table


The Employee Information Entry Form


Maintaining Employee Records


Employee Information Reports


Recording Time Worked


The Time Worked Table


The Time Worked Entry Form


Time Reports


Calculating Payroll


Payroll Calculation Queries


The Payroll Register


The Employee Earnings Report


Printing Payroll Checks


Payroll Cycle Information on the Financial Statements


Payroll Expense, Accruals, and Payables


Payroll Tax Expense, Accruals, and Payables


Summary


Index