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Description :
Digital Accounting: The Effects of the Internet and ERP on Accounting provides a foundation in digital accounting by covering fundamental topics such as accounting software, XBRL (eXtensible Business Reporting Language), and EDI. The effects of the Internet and ERP on accounting are classified and presented for each accounting cycle, along with a comprehensive discussion of online controls. Digital Accounting: The Effects of the Internet and ERP on Accounting provides a conceptual approach to handling the latest developments at the intersection of the accounting and IT fields.
Content :
Table of Contents
Preface
.......................................................................................................................... ix
Chapter I.
A Framework for Digital
Accounting
............................................................................ 1
Digital Accounting, E-Accounting and the E-Thing ..........................................
1
Roots of Digital Accounting ................................................................................
2
The Internet and Digital Accounting ..................................................................
3
Costs and Benefits of Digital Accounting .........................................................
10
Structure of the Book ........................................................................................
12
Summary
............................................................................................................
13
References
..........................................................................................................
13
Endnote
.............................................................................................................
14
Chapter II.
The Evolution of Accounting Software
........................................................................ 15
History of Accounting Software ........................................................................
15
What Constitutes Accounting Software? ..........................................................
27
Looking Ahead ..................................................................................................
32
Summary
............................................................................................................
34
Appendix A: A Checklist for E-Commerce Features .........................................
38
References
..........................................................................................................
35
Endnote
.............................................................................................................
14
Chapter III.
The XML-Based Web Languages and Accounting
..................................................... 42
XML: What’s in it for Accountants? ..................................................................
42
History of Markup Languages ..........................................................................
44
v
What is XML? ....................................................................................................
48
XML Document .......................................................................................
48
XML Supplementary Technologies ........................................................
56
XML Tools and Software ........................................................................
61
Advantages and Disadvantages of XML ................................................
62
XBRL
..................................................................................................................
63
Structure of XBRL ...................................................................................
64
XBRL Taxonomies ...................................................................................
64
XBRL Instance Documents ......................................................................
72
XBRL Tools and Software .......................................................................
77
Audit and Control Issues in XRBL ..........................................................
78
Conclusion
........................................................................................................
80
Summary
............................................................................................................
80
References
..........................................................................................................
81
Endnotes
............................................................................................................
84
Appendix A: Applications of XML-Based Languages
in Accounting ................................................................................................
84
Chapter IV.
Electronic Data Interchange
....................................................................................... 88
What is Electronic Data Interchange? .............................................................
88
EDI Standards and Standard-Setting Organizations .......................................
90
Infrastructure for EDI Solutions ........................................................................
96
Accounting Software and EDI ...........................................................................
99
Financial EDI ..................................................................................................
103
EDI in the E-Era ..............................................................................................
110
EDI/XML
...............................................................................................
110
EDIINT
..................................................................................................
114
Internal Controls in EDI .................................................................................
118
Benefits and Costs of EDI ................................................................................
122
Looking Ahead ................................................................................................
126
Summary
..........................................................................................................
126
References
........................................................................................................
127
Chapter V.
The Revenue Cycle
.................................................................................................... 131
Revenue Cycle Activities .................................................................................
131
Sales Orders .....................................................................................................
133
SAP CRM Tools ....................................................................................
135
CRM and Sales Orders .........................................................................
141
Credit Approvals .............................................................................................
143
Warehousing and Shipping .............................................................................
149
Billing
..............................................................................................................
152
EIPP and EBPP Processes ....................................................................
153
Models for EIPP and EBPP ..................................................................
155
Infrastructure for EIPP and EBPP ........................................................
160
Advantages and Disadvantages of EIPP and EBPP ............................
162
Receivables and Collections ...........................................................................
165
Online Management of Receivables .....................................................
165
Electronic Payment Methods ...............................................................
168
B2C Payment Methods .........................................................................
169
B2B Payment Methods ..........................................................................
181
Electronic Lockboxes ...........................................................................
183
A Word on Digital Cash .......................................................................
183
Summary
..........................................................................................................
185
References
........................................................................................................
186
Endnotes
..........................................................................................................
189
Chapter VI.
The Expenditure Cycle
.............................................................................................. 190
Expenditure Cycle
Activities ...........................................................................
190
Ordering, Receiving and Paying for Goods ....................................................
192
Supplier Selection Strategy .................................................................
194
Identifying and Selecting Suppliers .....................................................
195
Contract Negotiations and Contract Management .............................
196
Supplier Self-Service ............................................................................
197
Support for Auctions .............................................................................
197
Electronic Invoicing and
Settlement ....................................................
198
Content Management ...........................................................................
201
Employee Self-Purchasing ....................................................................
202
Procurement Cards ...............................................................................
205
Unusual Items and Exceptions .............................................................
210
Purchasing Intelligence .......................................................................
210
SAP SRM Tools .....................................................................................
212
Expenses and Payroll ......................................................................................
215
Online Management of Expenses ......................................
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