A subscriber pays first for its load before he can avail the services the telecommunication company offers. Telecommunication Companies also derive their income by manufacturing of simcards and broadband modem.
They sell those to their market before the rendering of service. Those sim cards and broadband modems are essential.
The source documents are only the application since the Telecommunication Companies are emerging for advance technologies. Usually online registration and payment are used. The payment of Billing Account normally recorded directly to the Computer System used. Prepaid Subscription mostly done in a load retailer.
The Load retailers acquire their Load from Main Office then distribute it to individuals. Source documents are usually from Smart wireless Centers and sends the information to the main office. Internet Connection Subscriptions are more like Prepaid Subscription.
It starts at the time of acquisition of broadband and wifi. Then seek for a loader retailer to avail internet connection services. Source documents are not present only the retailer and Smart Wireless center agreement can be traced. The manufacturing of Sim Cards and broadband modem are like a manufacturing company.
The income is recorded at the time stocks are sold and adjustments in case of return. The transaction of a telecommunication Companies lack of transaction trails, since it relies on computers most of the time.
Source documents from telecom are not that significant to the control for the reason that lot of transactions pertaining to pervasive transactions are directly recorded to the computers. From how income is derived. Therefore such service adds a significant amount on the cost of sales of the company and is related with their generation of income.
The objectives of general controls are to ensure the proper development and implementation of applications, the integrity of program and data files and of computer operations. Like application controls, general controls may be either manual or programmed. Examples of general controls include the development and implementation of an IS strategy and an IS security policy, the organization of IS staff to separate conflicting duties and planning for disaster prevention and recovery.
Controls Application Controls Application controls refers to the transactions and data relating to each computer-based application system and are, therefore, specific to each such application. The objectives of application controls, which may be manual or programmed, are to ensure the completeness and accuracy of the records and the validity of the entries made therein.
Application controls are controls over the input, processing, and output functions. These controls help ensure data accuracy, completeness, validity, verifiability, and consistency, and thus ensure the confidentiality, integrity and availability of the application and its associated data.
General Controls relate to the environment within which computer-based application systems are developed, maintained and operated, and which are therefore applicable to all applications. Application Control Application controls are controls over the input, processing, and output functions. It is to ensure the input data is complete, accurate and valid ensure the internal processing produces the expected results, ensure the processing accomplishes the desired tasks and ensure output reports are protected from disclosure.
Genres: Accounting. To the Instructor This book is intended for use in a one-semester course in accounting information systems at either the undergraduate or graduate level.
Introductory financial and managerial accounting courses are suggested prerequisites, and an introductory information systems course that covers a computer language or software package is helpful, but not necessary. The book can also be used as the main text in graduate or advanced undergraduate management information systems courses.
The topics covered in this text provide information systems students with a solid understanding of transaction processing systems that they can then build on as they pursue more indepth study of specific topics such as databases, data warehouses and data mining, networks, systems analysis and design, cloud computing, virtualization, computer security, and information system controls.
Every chapter has been updated to include up-to-date examples of important concepts. Specific changes include: 1. Updated discussion of information security countermeasures, including the security and control implications associated with virtualization and cloud computing. Updated end-of-chapter discussion questions and problems, including Excel exercises that are based on articles from the Journal of Accountancy so that students can develop the specific skills used by practitioners.
Most chapters also include a problem that consists of multiple-choice questions that we have used in our exams to provide students with an additional chance to check how well they understand the chapter material. Many new computer fraud and abuse techniques have been added to help students understand the way systems are attacked.
Chapter 21 includes a new section on agile development technologies that discusses scrum development, extreme programming, and unified process development. You can select just the chapters from this text that you plan to cover and arrange them in the sequence you desire.
You even have the option to add your own material or third party content. In addition, you may choose an alternate version of the REA material presented in Chapters 17—19 that uses the Batini style notation instead of the crows feet notation featured in this book.
To explore how to create a customized version of the book you can contact your Pearson representative. As with prior editions, our objective in preparing this fourteenth edition has been to simplify the teaching of AIS by enabling you to concentrate on classroom presentation and discussion, rather than on locating, assembling, and distributing teaching materials. The fourteenth edition includes an entirely new set of PowerPoint slides that make extensive use of high-quality graphics to illustrate key concepts.
The slides do not merely consist of bullet points taken verbatim from the text, but instead are designed to help students notice and understand important relationships among concepts. The large number of slides provides instructors a great deal of flexibility in choosing which topics they wish to emphasize in class.
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