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ACC 310
Accounting Information System
Submitted by:
Bernardo, Albert A.
De Sesto, Jewel Christine G.
Saep, Anjo B.
BSAT 3-2
Submitted to:
Mr. Jeremy S. Lumibao
Figure 1. Flowchart for Noodles Business (Manufacturing)
Start
Purchase
Order
Receive Goods
Receiving
Report
Receive Orders
Production Payroll
Schedule register
Customer
Order
To payroll
department
Deliver orders
Sales Invoice
End
Figure 2. Level Zero DFD for Noodles Business (Manufacturing)
1.0
Sale
Product Ordered
Production
2.0 Schedule
CUSTOMER EMPLOYEE
Production
Product Served
Inventory
Received Goods
3.0
VENDOR Procurement
Purchase Order
Payment
3.0
Payroll
Figure 3. REA Model for Noodles Business (Manufacturing)
(1,1) (*,1)
(1,*) (1,1)
(*,1) (1,1)
Valid internal controls have a positive and necessary place within a business and are
the responsibility of everyone in the organization. For this noodles manufacturing
business, there are appropriate internal controls for different functions in the business.
They are as follows:
To safeguard assets
- Physical security such as locking premises, using security cameras, safes, etc.
- Avoiding giving one employee total control over a process
- Making sure there is an independent check on processes and procedures
- Having firewalls and protective devises on computer systems
- Having clear guidelines on personal use of assets
- Ensuring proper management supervision