Accounting Information System in the Manual Purchase Cycle at Printing Enterprises in Hanoi

This study applied the theory of accounting information systems in the manual purchasing cycle applied to businesses. The accounting information system in the manual purchasing cycle is examined from two perspectives: Document flowcharts (DF) and data flow diagram (DFD). At the same time, the article applies the theory of physical control activities of SAS 78/COSO to evaluate accounting information systems. The article presents the results of a survey and investigation on the current status of accounting information systems in the manual purchasing cycle at printing enterprises in Hanoi to evaluate the advantages and disadvantages of the cycle. Based on the current situation and application of relevant theories, the authors have proposed solutions to improve the accounting information system in the manual purchasing cycle of printing businesses in Hanoi.