Académique Documents
Professionnel Documents
Culture Documents
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Learning Objectives
Describe the information processing operations required to
update the general ledger and to produce reports for
internal and external users.
Identify the major threats in general ledger and reporting
activities and evaluate the adequacy of various control
procedures for dealing with them.
Understand the implications of new IT developments, such
as XBRL, and changes in external reporting requirements,
such as IFRS, for the design and operation of the general
ledger and reporting system.
Discuss how tools such as responsibility accounting,
balanced scorecards, and graphs can be used to provide
information managers need to effectively monitor
performance.
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With
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XBRL
Instance Document
Taxonomy
Set of files defining the various elements and the relationships between them
A schema
Contains the definitions of every element that could appear in an instance document
Linkbases
Reference
Calculation
Presentation
Label
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Balanced Scorecard
A report that provides a multidimensional perspective of
organizational performance
Reflecting four perspectives of the organization
Financial
Customer
Internal operations
Innovation and learning
Showing goals and measures
Targets
Actual
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