Rent 9780324207408 | Building Accounting Systems Using Access 2003

Summary Table of Contents

Succeed in the course with BUILDING ACCOUNTING SYSTEMS USING ACCESS 2003! This accounting systems textbook gives you the unique opportunity to perform a central role in ensuring that the accounting systems you use, audit, and help design will deliver timely, accurate, and complete information. Multiple choice questions, practice problems and exercises, and discussion questions are just a few of the many study tools that will make test preparation easy. Master key concepts with a free Internet-based tutorial that provides instant feedback.
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Working with Windows

(46)

An Overview of Windows

(4)

Starting Windows

... MORE

(1)

The Desktop

(1)

Using the Mouse

(1)

Becoming More Familiar with Windows

(5)

Anatomy of a Window

(3)

Manipulating Windows

(2)

Getting Help

(1)

The Start Menu

(6)

Opening the Start Menu

(1)

The Programs Menu Item

(2)

The Documents Menu Item

(1)

The Control Panel Menu Item

(1)

The Search Menu Item

(1)

The Help and Support Menu Item

(1)

The Run Menu Item

(1)

The Turn Off Computer Item

(1)

Working with Programs and Data

(9)

Launching Applications Directly

(4)

Launching an Application from a File

(1)

Switching Between Applications

(2)

Sharing Data Among Applications

(2)

Using Windows Explorer

(9)

Opening Drives, Files, and Folders

(1)

Formatting a Floppy Disk

(1)

Creating Folders

(1)

Copying, Moving, Naming, and Deleting Files

(3)

Setting File and Folder Properties

(2)

Launching a Program from Explorer

(1)

Exiting Windows Explorer

(1)

Customizing Windows

(8)

Creating and Using Shortcuts

(1)

Placing Shortcuts on the Start Menu

(1)

Removing Start Menu Items

(1)

Clearing the Start Menu Documents Window

(3)

Customizing the Taskbar

(2)

Restarting Windows

(1)

Summary

(4)

Introduction to Microsoft Access

(58)

Introduction

(5)

What Is Microsoft Office Access?

(1)

What Is a Relational Database?

(1)

Starting Microsoft Access

(1)

Obtaining Help

(1)

Printing Help

(1)

Exiting Access

(1)

Examining the Access Environment

(8)

Access Work Surface

(3)

Access Objects

(5)

Working with Databases and Tables

(12)

Opening a Database

(2)

Looking at Your Data through Different Windows

(1)

Opening a Table

(2)

Moving Around a Table

(1)

Searching for a Value in a Column

(1)

Changing a Table's Display Characteristics

(1)

Sorting Table Rows

(2)

Printing a Table

(1)

Printing a Table's Structure

(2)

Querying a Database

(14)

Using a Query

(2)

Creating a One-Table Query

(1)

Saving a Query

(2)

Sorting the Results

(1)

Using More Complex Selection Criteria

(3)

Creating Selection Criteria Using the ``OR'' Operator

(2)

Including Expressions in a Query

(3)

Printing Dynasets

(1)

Printing Query Definitions

(1)

Creating Action Queries

(5)

Make-Table Query

(1)

Update Query

(2)

Delete Query

(1)

Append Query

(2)

Using Forms

(6)

Viewing a Table Through a Form

(1)

Viewing a Query Through a Form

(1)

Creating a Form Quickly

(1)

Saving a Form

(1)

Editing Data with a Form

(1)

Querying a Database with a Form

(1)

Printing a Form

(1)

Designing Reports

(3)

Previewing a Report

(1)

Creating a Report Quickly

(1)

Saving a Report

(1)

Summary

100

(5)

Databases and Accounting Systems

105

(52)

Introduction

106

(1)

Database Accounting Systems

106

(8)

Events-Based Theories of Accounting

106

(1)

Double-Entry Bookkeeping Versus Database Accounting

107

(5)

Advantages of Database Accounting Systems

112

(1)

Disadvantages of Database Accounting Systems

113

(1)

Business Activity Classifications

114

(5)

Service Firms

114

(1)

Merchandising Firms

115

(2)

Manufacturing Firms

117

(2)

Transaction Cycles

119

(3)

Revenue Cycle

120

(1)

Purchase Cycle

121

(1)

Payroll Cycle

121

(1)

Production Cycle

122

(1)

Accounting Information Systems and Database Systems

122

(2)

Database Management Systems

124

(3)

Pre-DBMS Data Acquisition and Reporting

124

(1)

Functions of a Database Management System

125

(1)

Advantages of Database Management Systems

126

(1)

Disadvantages of Database Management Systems

127

(1)

Relational Database Management Systems

127

(18)

Database Objects

128

(1)

Primary and Foreign Key Attributes

129

(1)

Schema of a Relation

130

(1)

Data Dictionary

131

(1)

The Coffee Merchant Tables

132

(2)

Normalization

134

(8)

Fundamental Relational Database Operations

142

(3)

Introduction to Database Design

145

(3)

Bottom-Up Database Design

146

(2)

Developing Entity-Relationship Models

148

(2)

Resources, Events, Agents (REA) Modeling

150

(1)

Summary

151

(6)

Tables and Queries

157

(52)

Access Objects

157

(6)

Tables

158

(1)

Queries

159

(1)

Forms

159

(1)

Reports

160

(1)

Pages

160

(2)

Macros and Modules

162

(1)

Separating Tables from Other Objects

163

(1)

Working with Tables

163

(2)

Defining a Table's Structure

165

(15)

Populating a Table

166

(2)

Adding a Column to a Table

168

(2)

Deleting or Renaming a Table Column

170

(1)

Moving a Table Column

170

(1)

Establishing Referential Integrity

171

(4)

Editing and Removing Intertable Relationships

175

(1)

Setting Field Properties

175

(5)

Creating and Using Queries

180

(24)

Retrieving Selected Rows from a Table

183

(1)

Working with a Dynaset

184

(4)

Saving a Query and Printing Dynasets

188

(1)

Dealing with Many-to-Many Relationships

188

(1)

Producing Queries Involving Multiple Tables

189

(4)

Performing Calculations with Queries

193

(2)

Grouping and Summarizing Data

195

(4)

Using an Outer Join in a Query

199

(2)

Designing and Using a Parameter Query

201

(3)

Summary

204

(5)

Forms and Reports

209

(48)

Creating and Using Forms

209

(22)

Putting Forms to Work

210

(1)

Viewing Form Types

211

(2)

Building a Simple Form

213

(4)

Using a Form

217

(6)

Creating a Multitable Form and Subform

223

(1)

Creating a Form Containing a Subform

224

(2)

Modifying a Subform's Column Widths and Labels

226

(1)

Altering a Subform's Column Formatting

227

(1)

Rearranging Form Fields

228

(1)

Printing a Form

229

(2)

Building and Printing Reports

231

(21)

Using Reports

231

(1)

Using Report Wizards

231

(1)

Examining a Report's Structure

232

(1)

Creating a Tabular-Style Report with a Report Wizard

232

(3)

Modifying a Report Field's Data Alignment

235

(1)

Deleting Controls and Report Sections

236

(1)

Saving and Printing a Report

237

(1)

Producing a Grouped Data Report

238

(2)

Building Reports with Queries and Expressions

240

(3)

Creating the Report's First Draft

243

(2)

Rearranging and Deleting Report Fields

245

(1)

Modifying Existing Labels

246

(1)

Creating Calculated Fields

247

(3)

Aligning and Sizing Fields

250

(2)

Summary

252

(5)

Revenue Cycle

257

(60)

Introduction

257

(1)

Pipefitters Supply Company Revenue Cycle Information

258

(1)

Customer Information

259

(14)

The Customer Table

260

(6)

The Customer Information Form

266

(4)

Maintaining Customer Records

270

(1)

Useful Variations on the Customer Information Form

271

(2)

Inventory Information

273

(9)

The Inventory Table

273

(4)

The Inventory Form

277

(5)

Sales Orders

282

(14)

The Sales Order Table

283

(2)

The Sales Order-Inventory Table

285

(3)

The Sales Order Entry Form

288

(8)

Recording Sales

296

(10)

The Sales Table

296

(1)

The Sales-Inventory Table

297

(2)

The Sales Entry Form

299

(3)

The Invoice Report

302

(4)

Recording Cash Received from Customers

306

(4)

The Cash Receipts Table

306

(2)

The Cash Receipts Entry Form

308

(1)

Cash Receipts Reports

309

(1)

Other Revenue Cycle Components

310

(3)

Customer Statements

310

(2)

Sales Analysis

312

(1)

Sales and Accounts Receivable on the Financial Statements

312

(1)

Summary

313

(4)

Purchase Cycle

317

(52)

Introduction

317

(2)

Electric Controls Company Purchase Cycle Information

319

(1)

Vendor Information

320

(6)

The Vendor Table

320

(3)

The Vendor Information Form

323

(2)

Maintaining Vendor Records

325

(1)

Materials Inventory

326

(8)

The Materials Inventory Table

327

(1)

The Category Table

328

(2)

The Materials Inventory Form

330

(4)

Purchase Orders

334

(14)

The Purchase Order Table

335

(1)

The Purchase Order-Materials Inventory Table

336

(2)

The Purchase Order Entry Form

338

(5)

Printing Purchase Orders

343

(5)

Recording Materials Inventory Receipts

348

(8)

The Inventory Receipt Table

349

(1)

An Inventory Receipt Form

350

(2)

Inventory Receipt Reports

352

(4)

Cash Disbursements

356

(6)

The Cash Disbursements Table

356

(1)

The Cash Disbursements-Inventory Receipts Table

357

(1)

Printing Checks

358

(4)

Purchase Cycle Information on the Financial Statements

362

(1)

Purchases and Accounts Payable on the Financial Statements

362

(1)

Summary

363

(6)

Payroll Cycle

369

(48)

Introduction

369

(1)

Greenwood Lumber Company Payroll Cycle Information

370

(1)

Employee Information

371

(15)

The Employee Table

371

(4)

The Department Table

375

(3)

The Employee Information Entry Form

378

(3)

Maintaining Employee Records

381

(2)

Employee Information Reports

383

(3)

Recording Time Worked

386

(9)

The Time Worked Table

387

(3)

The Time Worked Entry Form

390

(2)

Time Reports

392

(3)

Calculating Payroll

395

(15)

Payroll Calculation Queries

395

(8)

The Payroll Register

403

(2)

The Employee Earnings Report

405

(4)

Printing Payroll Checks

409

(1)

Payroll Cycle Information on the Financial Statements

410

(2)

Payroll Expense, Accruals, and Payables

411

(1)

Payroll Tax Expense, Accruals, and Payables

411

(1)

Summary

412

(5)

Production Cycle

417

(38)

Introduction

417

(1)

Cost Accumulation Approaches

418

(3)

Job Order Cost Accumulation

418

(1)

Process Cost Accumulation

419

(1)

Hybrid Cost Accumulation

420

(1)

Implications for Production Cycle Accounting Systems

420

(1)

Cost Tracing Versus Cost Allocation

421

(2)

Manufacturing Overhead Allocation

421

(1)

Activity-Based Costing

422

(1)

Implications for Production Cycle Accounting Systems

422

(1)

Electric Controls Company Purchase Cycle Information

423

(1)

Tracing and Allocating Manufacturing Costs

424

(18)

The Job Table

425

(2)

The Direct Materials Inventory Table

427

(2)

The Job-Direct Materials Inventory Table

429

(1)

The Bill of Materials Form

430

(5)

The Time Worked Table

435

(6)

Allocating Manufacturing Overhead

441

(1)

Reporting Job Costs

442

(8)

Direct Materials Cost

442

(1)

Direct Labor Cost

442

(1)

Manufacturing Overhead Cost

443

(2)

Job Cost Allocation

445

(1)

The Job Cost Report

446

(3)

Production Cycle Relationships

449

(1)

Summary

450

(5)

Automating Database Procedures

455

(78)

Macros and Visual Basic for Applications (VBA)

455

(5)

Automating Database Applications

456

(1)

States, Events, and Event Properties

456

(4)

Automating Forms with Command Buttons

460

(12)

Creating a Command Button

460

(1)

Creating a Macro and Attaching It to a Command Button

461

(3)

Creating Other Form Navigation Buttons with VBA

464

(3)

Printing a Macro, Macro Group, or VBA Code

467

(1)

Access Events

468

(1)

Improving Navigation Buttons

469

(3)

Implementing Database Manipulation Buttons

472

(9)

Creating the Save Record and New Record Buttons

473

(3)

Modifying VBA Code

476

(2)

Creating the Delete Record and Cancel Changes Buttons

478

(3)

Automating Internal Control Features

481

(11)

Validating User Input

482

(5)

Enforcing Business Rules

487

(5)

Using a Switchboard Form

492

(6)

Adding an Exit Button to the Switchboard Form

492

(1)

Adding a Label to the Switchboard Form

493

(1)

Modifying a Form's Properties

494

(2)

Making a Switchboard Form Open Automatically

496

(2)

Summary

498

(35)

Index

533

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Building Accounting Systems Using Access 2003

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