Kế toán, kiểm toán - Learning objectives

Vũ Quốc Thông 2/9/2016 1 Chapter 6 - A ACCOUNTING SOFTWARE HO CHI MINH CITY OPEN UNIVERSITY ACCOUNTING – AUDITING FACULTY ACCOUNTING INFORMATION SYSTEM Lecturer: Vũ Quốc Thông Learning Objectives Describe the evolution of accounting software Classify accounting software Discuss on how to select an accounting software Look ahead on accounting software development 6-2 Vũ Quốc Thông 2/9/2016 2 Accounting Software ? A recording tool helps to input Working on accounting software has to be compliant with The accuracy of accounting report depends on 6-3 The evolution of accounting software 6-4 Vũ Quốc Thông 2/9/2016 3 The evolution of accounting software 6-5 The evolution of accounting software 6-6 Vũ Quốc Thông 2/9/2016 4 The evolution of accounting software 6-7 The evolution of accounting software Transaction Page (TP) (1 line/1 screen) View Whole Journal (V) 6-8 Vũ Quốc Thông 2/9/2016 5 The evolution of accounting software 6-9 The evolution of accounting software 6-10 Vũ Quốc Thông 2/9/2016 6 Accounting software architecture 6-11 Accounting software architecture LAN WAN 6-12 Vũ Quốc Thông 2/9/2016 7 Accounting software classification 6-13 Accounting software classification By the nature of transaction >> front office và back office Accounting software By the type of product >> packaged or self-developed Accounting software By the origin of the product >> Vietnamese or foreign Accounting software 6-14 Vũ Quốc Thông 2/9/2016 8 Accounting software classification By the market segment (client company scope) Foreign Acct Sw Vietnamese Acct Sw 6-15 Accounting software classification Horizontal v.s. Vertical Accounting Software “Horizontal” for the one-size fits all application “Vertical” for the industry specific solution Reference: -Deshmukh A. (2006) – Book Digital Accounting: the effect of the Internet and ERP on Accounting – page 28 - Francis J. S. – Weblink Software-Solutions 6-16 Vũ Quốc Thông 2/9/2016 9 How to select an accounting software 6-17 How to select an accounting software Take note and Discuss... Tim Mattingly CPA Journal ‘How to select accounting software’ audio 6-18 Vũ Quốc Thông 2/9/2016 10 Accounting software with an looking-ahead 6-19 Accounting software with an looking-ahead - Business integration - On the cloud computing - Business Intelligence (BI) - XBRL reporting technology - Reference: -Deshmukh A. (2006) – Book Digital Accounting: the effect of the Internet and ERP on Accounting – page 32-32 6-20 Vũ Quốc Thông 2/9/2016 11 Business integration with centralized database 1-21 6-21 Cloud technology Access web link: https://demo.amis.vn/ 6-22 Vũ Quốc Thông 2/9/2016 12 Business Intelligence  Integrated into ERP environment Dashboard 6-23  Data analystic VD. BI hỗ trợ phân tích và trình bày thông tin đối với số liệu về doanh thu. Business Intelligence 6-24 Vũ Quốc Thông 2/9/2016 13  Extensible Business Reporting Language (XBRL) - Khái niệm - Lợi ích - Ứng dụng CNTT (Web) - Ví dụ triển khai (USA SEC, AUS Treasury, British Taxation Office...) Reporting Technology 6-25 More on reading and practice  Reading on textbook Deshmukh A. (2006) book – Digital Accounting: the effect of the Internet and ERP on Accounting (A softcopy available on learning website)  Chapter 2 - Deshmukh book (p. 15 – 23 and p. 27 - 34) Prepare for final exam! 6-26