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1、Chapter7AccountingInformationSystemsQUESTIONS1.Thefivefundamentalprinciplesofaccountinginformationsystemsare:(a)controlprinciple,(b)relevanceprinciple,(c)compatibilityprinciple,(d)flexibilityprinciple,and(e)cost-benefitprinciple.2.Thefivecomponentsofanaccountingsystemare:sourcedocu
2、ments,inputdevices,informationprocessors,informationstorage,andoutputdevices.3.Sourcedocumentscontaindataaboutbusinesstransactionsoreventsthatareputintotheaccountingsystemandprocessed.Examplesofsourcedocumentsareinvoicesfromsuppliers,checksreceivedfromcustomers,andpayrollformsfille
3、doutbyemployees.4.Aninputdeviceisusedtotransferdatafromsourcedocumentstotheinformationprocessor(s).Examplesofinputdevicesforcomputersystemsincludekeyboards,scanners,andbar-codereaders.5.Datastored"off-line"arenotimmediatelyavailabletotheinformationprocessor(s),while"online"dataarei
4、mmediatelyavailable.6.Outputdevicesprovidethemeansbywhichinformationistakenfromtheaccountingsystemandmadeavailableforuse.7.Fourtypesoftransactionsusuallyrecordedinspecialjournalsare:(a)salesoncredit,(b)purchasesoncredit,(c)cashreceipts,and(d)cashdisbursements.8.The(a)initialand(b)p
5、agenumberofthejournalfromwhichtheamountispostedisenteredinthePostingReferencecolumnoftheledgeraccount.9.Thedoublepostingdoesnotcausethetrialbalancetobeoutofbalancebecauseonlyonecreditispostedtothegeneralledger—thesubsidiaryledgerpostinganditsbalancesarenotpartofatrialbalance(theygi
6、vedetailsofgeneralledgeraccounts).10.Whencopiesofthesalesinvoicesareusedasasalesjournal,eachinvoicetotalispostedtothepropercustomeraccountinthesubsidiaryAccountsReceivableLedger,afterwhichtheinvoicesareboundinnumericalorder.Thenattheendoftheperiodtheboundinvoicecopiesaretotaledandt
7、hetotalisdebitedtoAccountsReceivableandcreditedtoSales.Thismethodiscalleddirectpostingofsalesinvoices.©McGraw-HillCompanies,2009457SolutionsManual,Chapter711.BothkindsofcreditsmustnotbeplacedinthesamecolumnbecausethesumofthecreditstothecustomeraccountsmustbepostedtotheAccountsRecei
8、vablecontrollingaccount(th
