Accounting Information System in the Manual Payment Cycle: A Case Study at Hong KY Co., LTD.

In the accounting information system, the payment cycle is a cycle that needs to be built strictly and scientifically because money is an asset that is prone to embezzlement and fraud. The article summarizes the theoretical basis of accounting information systems in the manual payment cycle applied to businesses. The article applies the theory of accounting information systems in the manual payment cycle combined with the theory of internal control to study the current situation and offer solutions to improve the accounting information system in the manual purchase cycle of printing enterprises in Hanoi.