Accounting Information System on Computer in the Purchase Cycle-Duc Thanh Company Case Study

An accounting information system comprises a collection of small systems or material and immaterial components that work together to process financial transaction data and generate financial information. An information system that uses a computer will use a system flowchart for description. This study generalized the theory of system flowcharts in the computer purchase cycle. At the same time, apply the internal control theory to evaluate the system and improve its operation more effectively. The report describes the current state of the accounting information system in the computer buying cycle at Duc Thanh Packaging and Trading Production Co., Ltd. The study employed a system flowchart to depict the status of the purchase cycle on the computer, assessed the system's benefits and limits, and studied ways to improve the system.