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1、wiL10874_ch07_270-313.inddPage2708/2/105:56:21PMuser-f500/Users/user-f500/Desktop7AccountingInformationSystemsALookBackALookatThisChapterALookAheadChapters5and6focusedonmerchan-ThischapteremphasizesaccountingChapter8focusesoninternalcontrolsdisingactivitiesandaccounti
2、ngforinformationsystems.Wedescribeandaccountingforcashandcashequiva-inventory.Weexplainedinventoryfundamentalsystemprinciples,thelents.Weexplaingoodinternalcontrolsystems,accountingforinventorysystem’scomponents,useofspecialproceduresandtheirimportance.transactions,an
3、dassigningcoststojournalsandsubsidiaryledgers,andinventory.technology-basedsystems.LearningObjectivesCAPCONCEPTUALANALYTICALPROCEDURALC1IdentifytheprinciplesandA1ComputesegmentreturnonassetsP1Journalizeandposttransactionsusingcomponentsofaccountinganduseittoevaluatese
4、gmentspecialjournals.(p.278)informationsystems.(p.272)performance.(p.288)P2PrepareandprovetheaccuracyofC2Explainthegoalsandusesofspecialsubsidiaryledgers.(p.279)journals.(p.275)P3Appendix7A—JournalizeandpostC3Describetheuseofcontrollingaccountstransactionsusingspecial
5、journalsinandsubsidiaryledgers.(p.276)LP7aperiodicinventorysystem.(p.292)wiL10874_ch07_270-313.inddPage2718/2/105:59:54PMuser-f500/Users/user-f500/DesktopDecisionInsight“It’sjustfollowingyourinstincts,knowingthebasics,SuccessfulBrewandstickingwithwhat’simportant”—KIMJ
6、ORDANFORTCOLLINS,CO—KimJordan’sentrepreneurialrootswereaccountingledgers,andsystemstechnology.Kimmaintainsanythingbutfrothy.“Forabouteightmonths,wedidn’tpayour-specialjournalsforsales,cashreceipts,purchases,andcashselves,”explainsKim.“Weborrowedmoneyfromparentsanddisb
7、ursements.Developingheraccountingsystemtocaptureallmadepayroll...lookingatthebills,wehadtodecidewhichtoaspectsofheroperationsisnoeasytask,butwellworththepay.”Fromthosemeagerbeginnings,KimcreatedNewBelgiumeffort.“WorkinghardandbeingdedicatedorcommittedtoanBrewingCompan
8、y(NewBelgium.com),whichiscommittedoutcomearekeys,”assertsKim.“Ourco-workers[allemploy-totheBelgianbrewingtraditionofdeliciou
