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ACCOUNTING INFORMATION SYSTEM: people, records, and methods that collect…
ACCOUNTING INFORMATION SYSTEM: people, records, and methods that collect and process data from transactions and events, organize them in useful forms and communicate results to decision makers.
ACCOUNTING CYCLE
SOURCE DOCUMENTS
sales and purchases invoces, credit notes, bank paying-in slips, cheque counterfoil, petty cash voucher, letter
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BOOK OF ORIGINAL ENTRY
sales journal, purchase journal, return inwards journal, return outwards journal, cash book, the general journal
BALANCE SHEET
statement that shows the assets, capital and liabilities of a business
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