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Business Process Fundamentals

 Anon
  7th-Apr-2014
Description: This business presentations is about business process fundamentals and educational notes. The accounting cycle begins when an accounting event occurs. Accounting personnel document the event with some sort of a source document. A source document is a piece of paper or electronic form that records a business activity such as the purchase or sale of goods. Accounting Cycle work with this steps like Analyze, Journalize, Post to Ledger, Prepare Trial Balance, Prepare Financial Statements, Closing Entries, Reversing Entries. Origins of Double Entry in Accounting. Origins of Double Entry, 15th century Franciscan monk and mathematician, Luca Pacioli, made famous the concept of double-entry accounting in his book Summa de Arithmetica, printed in 1494. Bookkeeping today have changed little since Pacioli, who said that you first start with an inventory of assets and liabilities, listed in order of decreasing liquidity. His trial balance was to ensure that dr = cr and thus reduce transpositional and other mistakes, “which mistake you will have to look for diligently with the industry and intelligence God gave you.” Business process management (BPM) software are add-ons to the main database that enable management to have better data to make decisions.
Views: 2524
Domain: Business
Category: Management
Contributing Organization: WALLA WALLA UNIVERSITY
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Contents:
ACCT341, Ch. 7 Notes
Business Process Fundamentals
• The accounting cycle begins when an
accounting event occurs. Accounting
personnel document the event with some
sort of a source document.
• A source document is a piece of paper or
electronic form that records a business
activity such as the purchase or sale of
goods.

When to Record

The Accounting Cycle
1. Analyze
2. Journalize
3. ... See more

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