2013년 11월 28일 목요일

About 'accounting information systems course'|...itself as a “…source of news, information, and jobs for college... about the courses that she is ...Of The Maine Community College System And Eastern Maine Community College...







About 'accounting information systems course'|...itself as a “…source of news, information, and jobs for college... about the courses that she is ...Of The Maine Community College System And Eastern Maine Community College...








The               scope               of               a               bookkeeper's               duties               and               responsibilities               depend               on               the               size               of               the               business               organization               or               establishment,               and               the               way               its               accounting               operation               is               set               up.

In               a               larger               organization               the               bookkeeping               function               is               generally               split               up               into               different               areas               of               accounting,               such               as               accounts               payable,               accounts               receivable,               payroll,               general               ledger,               and               possibly               fixed               assets               or               property.

In               this               type               of               environment,               a               bookkeeper               will               generally               have               a               clerical               or               accounting               position,               and               will               specialize               in               a               certain               aspect               of               bookkeeping.

In               a               smaller               establishment,               there               may               be               just               one               full-charge               bookkeeper,               with               much               broader               duties               and               responsibilities,               who               basically               takes               care               of               all               the               operation's               financial               activities.

These               two               different               scenarios               -               accounting               clerk               or               full-charge               bookkeeper               -               create               different               work               environments               and               require               different               sets               of               abilities,               training,               and               experience.

What               Does               a               Bookkeeper               Do?
               A               bookkeeper               working               as               a               clerk               in               the               accounting               department               of               a               large               organization               or               establishment               generally               works               with               business               documents               and               information               systems               -               entering               data,               reviewing               reports,               assembling               and               organizing               documentation,               and               maintaining               electronic               and               physical               files.

The               bookkeeper,               or               accounting               clerk,               is               generally               the               person               responsible               for               the               original               entry               of               data               on               business               transactions               into               the               accounting               system.

These               books               of               entry               include               the               purchases               and               sales               journals,               the               cash               receipts               and               disbursements               journals,               the               payroll               register,               and               the               general               journal               where               entries               are               made               to               capitalize               construction               project               costs,               record               depreciation,               amortize               prepaid               charges               such               as               insurance,               and               accrue               expenses               that               have               been               incurred               but               not               yet               paid               or               invoiced.

In               addition               to               entering               financial               data               in               the               original               books               of               entry,               the               bookkeeper               also               reviews               reports               that               are               output               from               the               system,               to               verify               the               accuracy               and               completeness               with               which               the               business               transactions               were               recorded.
               The               bookkeeper               or               accounting               clerk               may               have               other               duties               including               generating               checks,               getting               signatures               on               checks,               mailing               out               checks               to               vendors,               checking               the               incoming               mail,               logging               in               checks               received,               preparing               bank               deposits,               ordering               office               supplies,               maintaining               files               of               invoices               with               their               supporting               documentation               and               check               copies,               reconciling               statements               received               from               vendors               to               the               accounts               payable               subledger,               reconciling               customer               statements               to               the               accounts               receivable               aging               report,               doing               bank               reconciliations,               and               dealing               with               customers,               vendors,               and               other               parties               on               the               telephone,               to               answer               their               questions,               provide               them               the               information               they               need,               or               to               resolve               issues.
               In               an               accounting               department               in               which               the               different               bookkeeping               functions               are               divided               up,               for               example,               between               accounts               payable,               accounts               receivable,               and               payroll,               the               overall               responsibility               for               the               bookkeeping               as               a               whole               will               probably               rest               with               a               general               ledger               accountant,               senior               accountant,               or               some               similar               position.

This               person               will               review               the               work               of               the               bookkeeper,               or               accounting               clerk               in               each               individual               area,               and               will               pull               all               the               areas               together               to               produce               the               general               ledger,               trial               balance,               and               financial               reports.
               In               a               smaller               establishment,               the               bookkeeper               will               generally               be               responsible               for               recording               all               transactions.

There               may               be               an               independent               accountant               who               periodically               reviews               the               books               and               prepares               financial               statements               and               tax               returns,               or               the               full-charge               bookkeeper               may               have               this               responsibility               as               well.

In               this               type               of               environment,               the               full-charge               bookkeeper               may               also               be               responsible               for               billing               customers,               paying               vendors,               and               doing               the               payroll.
               Duties               and               Responsibilities
               Therefore,               depending               on               the               size               of               the               establishment,               and               the               way               its               accounting               system               is               organized,               the               bookkeeper               could               have               some               or               all               of               the               following               duties               and               responsibilities:               
               ·               Prepare               and               issue               purchase               orders               and               work               requests,               follow               up               on               their               status,               and               maintain               files.


               ·               Match               invoices               received               from               vendors               with               purchase               orders               and               receiving               reports.


               ·               Code               vendor               invoices               with               the               appropriate               general               ledger               and               cost               center               number.


               ·               Prepare               accounts               payable               vouchers               to               record               invoices               and               enter               them               into               the               accounts               payable               system.


               ·               Generate               checks               or               bank               transfers               to               vendors               when               invoices               are               due               for               payment.


               ·               Reconcile               statements               from               vendors               to               the               accounts               payable               subledger.


               ·               Prepare               billings               to               customers               or               clients.


               ·               Verify               invoice               registers               against               shipping               or               sales               reports.


               ·               Code               customer               invoices               with               the               appropriate               revenue               account               number               and               enter               into               the               accounts               receivable               system.


               ·               Prepare               and               send               or               transmit               customer               statements.


               ·               Prepare               accounts               receivable               aging               report.


               ·               Do               follow-up               collection               calls               on               outstanding               receivables.


               ·               Record               cash               receipts               and               disbursements.


               ·               Review               purchases               and               sales               register               and               cash               receipts               and               disbursements               register               for               accuracy               and               completeness,               and               make               any               necessary               corrections.


               ·               Prepare               bank               deposits.


               ·               Do               bank               reconciliations.


               ·               Keep               inventory               records.


               ·               Prepare               receiving               reports               for               materials               and               supplies               received.


               ·               Prepare               dispatch               reports               for               products               shipped.


               ·               Enter               receiving               and               dispatching               documentation               into               the               inventory               system.


               ·               Do               physical               inventory               counts               and               reconcile               to               the               perpetual               inventory               system.


               ·               Maintain               the               required               documentation               in               each               employee's               file               for               payroll               purposes               (application               form,               offer               letter,               contract,               W-4               statement,               any               authorizations               for               discounts,               enrollment               in               health               insurance,               pension,               and               other               benefit               plans).


               ·               Collect               data               on               time               worked               from               the               time               control               system               used               (time               reports,               time               clock,               time               cards).


               ·               Calculate               the               payroll               and               prepare               the               payroll               register.


               ·               Prepare               payroll               checks               or               bank               deposits               and               pay               statements.


               ·               Prepare               payroll               tax               returns.


               ·               Respond               to               any               questions               employees               have               regarding               their               paychecks.


               ·               Label               fixed               assets,               and               take               physical               inventories               of               fixed               assets               
               ·               Calculate               depreciation               on               fixed               assets.


               ·               Reconcile               tax               and               book               depreciation.


               ·               Maintain               petty               cash               fund.


               ·               Prepare               financial               statements               and               reports.


               ·               Provide               information               requested               by               internal               and               independent               auditors.


               ·               Prepare               information,               reports,               budgets,               and               forecasts               or               projections               requested               by               management.


               
               How               Are               the               Working               Conditions?


               
               Bookkeepers               normally               work               in               an               office               environment,               with               normal               business               hours.

There               may               be               overtime               during               peak               periods,               for               example               while               closing               the               books               for               the               month               and               at               year-end,               when               tax               returns               are               due,               or               when               there               is               an               audit.

If               a               significant               amount               of               the               bookkeeper               or               clerk's               time               is               spent               accounting               for               inventory,               the               work               may               involve               warehouse               conditions,               which               will               depend               on               the               nature               of               the               business.

Since               bookkeepers               work               for               long               periods               of               time               in               front               of               a               computer,               the               work               can               cause               eye               strain,               headaches,               backaches               from               sitting               for               long               periods               of               time,               and               the               stress               caused               on               the               wrist               and               hands               from               holding               and               moving               a               mouse               for               extended               periods.

Ergonomics               therefore               plays               an               important               role               in               the               bookkeeper's               workplace.
               A               bookkeeper               works               to               a               great               extent               under               self-direction,               with               a               need               for               the               initiative               that               goes               along               with               the               level               of               responsibility               of               this               position.

In               a               larger               organization,               an               accounting               clerk               will               generally               report               to               a               direct               supervisor               in               the               accounting               department,               while               in               a               smaller               establishment,               a               full-charge               bookkeeper               may               report               directly               to               the               owner,               or               to               management.

A               clerk               in               an               accounting               department               will               have               contact               with               customers,               vendors,               contractors,               service               providers,               banks,               insurance               companies,               tax               authorities,               or               others,               depending               on               the               area               of               specialization.

A               full-charge               bookkeeper               will               probably               have               contact               with               all               these               persons.
               Bookkeeping               can               be               a               demanding               and               at               times               stressful               job,               due               to               the               need               for               concentration               and               accuracy,               the               level               of               contacts               and               interaction               with               people               both               inside               and               outside               the               organization,               and               the               requirements               of               multi-tasking,               especially               in               the               case               of               a               full-charge               bookkeeper               with               various               different               duties               and               responsibilities.
               What               Are               the               Requirements?


               
               Since               the               bookkeeper               is               keeping               the               records               of               the               company's               financial               transactions,               the               first               requirement               is               for               the               person               to               be               honest               and               trustworthy.

Since               the               job               involves               confidential               information,               the               bookkeeper               must               also               be               discreet.

A               successful               bookkeeper               will               be               careful,               orderly,               and               detail-oriented.

Good               work               habits               and               discipline               are               necessary,               and               good               planning               ability               and               time               management               skills               are               important               attributes.

A               bookkeeper               must               have               the               ability               to               work               under               pressure,               meeting               various               demands               simultaneously               in               what               is               commonly               a               multi-task               position.
               A               bookkeeper               must               be               comfortable               using               a               computer,               and               should               be               familiar               with               word               processing               and               spreadsheet               applications.

Specific               knowledge               of               the               accounting               software               the               company               is               using               is               very               beneficial,               and               many               job               openings               require               knowledge               and               experience               using               a               particular               accounting               software,               such               as               QuickBooks.
               Bookkeepers               need               good               communications               skills,               in               order               to               write               letters               and               e-mails,               and               to               deal               with               customers,               vendors,               and               others               by               telephone.
               The               requirements               in               terms               of               education,               knowledge,               and               experience               will               depend               on               each               individual               position.

But               in               general,               knowledge               of               generally               accepted               accounting               principles,               income               tax               aspects,               payroll               taxes,               and               labor               laws,               are               all               beneficial.
               On-the-job               training               is               generally               provided,               by               a               supervisor               or               senior-level               person               in               the               accounting               department,               in               a               larger               organization.

This               generally               includes               training               in               company               policies               and               procedures,               and               may               include               formal               training               in               the               specific               accounting               software               the               company               uses.
               Education
               An               entry-level               position               as               an               accounting               clerk               may               require               only               a               high               school               diploma,               but               an               associate's               degree               in               business               or               accounting               is               often               required.

College               education               becomes               increasingly               important               for               bookkeeping               positions               in               which               a               more               thorough               knowledge               of               accounting               is               required.

Many               times,               a               person               with               a               bachelor's               degree               in               business               administration               or               accounting               will               accept               an               entry-level               position               as               a               bookkeeper.

In               larger               organizations,               bookkeepers               or               accounting               clerks               with               degrees               generally               have               more               opportunities               for               advancement               to               professional               or               management               positions               than               those               who               do               not               have               a               degree.

But               especially               in               a               smaller               establishment,               a               bookkeeper               with               knowledge               of               the               company               and               its               operations,               and               a               proven               record               of               experience,               can               make               a               career               as               a               bookkeeper               in               the               company               without               necessarily               having               a               degree.
               The               American               Institute               of               Professional               Bookkeepers               (AIPB)               has               a               Certified               Bookkeeper               program               -               a               national               certification               program               with               courses               offered               at               major               colleges               and               universities.

The               course               is               also               offered               online.
               What               Possibilities               Does               a               Career               in               Bookkeeping               Provide?
               The               growth               of               the               economy               will               generate               more               financial               activity               in               general,               but               increasing               automation               and               downsizing               by               companies               is               resulting               in               the               consolidation               of               clerical               functions.

Specialized               accounting               clerks               will               generally               be               in               less               demand               than               full-charge               bookkeepers,               who               will               be               expected               to               carry               out               many               accounting               functions               in               addition               to               their               other               administrative               duties.
               There               is               a               trend               toward               outsourcing               many               of               the               accounting               functions               of               a               company,               and               many               accounting               clerks               and               bookkeepers               may               find               opportunities               in               firms               that               provide               financial               services               such               as               payroll,               billing,               and               bookkeeping               services               to               several               different               clients.

Also,               there               may               be               more               opportunities               in               temporary               personnel               agencies,               for               companies               that               hire               temporary               workers               during               peak               periods.
               Another               trend,               also               related               to               outsourcing,               is               for               accounting               clerks               to               work               part-time,               and               in               some               cases               from               home.

Medical               billing,               for               example,               is               an               area               that               is               increasingly               being               done               by               persons               working               by               computer               from               their               homes.
               With               experience               and               additional               education,               bookkeepers               can               move               up               to               professional-level               positions               in               accounting,               purchasing,               auditing,               or               human               resources,               in               the               same               company               or               in               another.

And,               while               there               may               be               a               certain               degree               of               specialization               in               a               certain               industry               or               business,               a               bookkeeper               with               the               right               knowledge               and               experience               can               make               the               transition.









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