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BE lecture 4, IT - Coggle Diagram
BE lecture 4
IT Impacts
e-commerce
portable offices
better service
leaner, more efficient organizations
increased collaborations
global exchange
improve management processes
enterprise resource planning (ERP)
flexibility for customization
new business opportunities
improve the world and our lives
Nertworks
computer network
client-server network
wide-area network (WNA)
local-area network (LAN)
Wireless Wide Area Network (WWAN)
Wi-Fi
"Super Wi-Fi" Network
Information System (IS)
data
information
IS managers
data warehousing
data mining
Knowledge Information System
Computer-Aided Design (CAD)
Computer-Aided Manufacturing (CAM)
Management IS (MIS)
Decision Support System (DSS)
Risks and Threats
hacker
identity theft
intellectual property
spyware
spam
Protection measures
firewall
anti-virus software
encryption systems
Communication resources
Internet
World Wide Web
Hypertext Transfer Protocol (HTTP)
Intranet
Extranet
electronic conferencing
VSAT Satellite Communications
Accounting
bookkeeping
Accounting Information System (AIS)
who uses it
business managers
employees and unions
investors and creditors
tax authorities
government regulatory agencies
financial accounting
external
managerial accounting
internal
Financial statement
balance sheet
fixed asset
liquidity
depreciation
current asset
current liability
long-term liability
accounts payable (payable)
retained earnings
intangible asset
goodwill
income statement
profit-and-loss statement
revenues
cost of goods sold
operating expenses
gross profit
operating income
net income
statement of cash flows
budget
reporting standards and practices
revenue recognition
full disclosure
accountants
controller (chief accounting officer)
Certified Public Accountant (CPA)
audit
generally accepted accounting principles (GAAP)
tax services
management advisory services
core competencies for accounting
Sarbox
code of professional conduct
code of ethics
private accountant
management accountant
certified management accountant (CMA)
analyzing financial statements
solvency ratio
short-term solvency ratio
current ratio
long-term solveny
debt
leverage
profitability ratio
earnings per share
activity ratio
forensic accounting
certified fraud examiner (CFE)
accounting equation
assets=liabilities+owner's equity
International Accounting Standards Board
IT