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Class #2 Module 14 - Part 1 (Accounting theory) W13.pdf

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Administrative Studies
ADMS 2500
John Kucharczuk

Control Professionalism Mo oduti 14 ccoun Systemsdii AThhory 14 Syysteemssodle 14 e f ot e systemm tis o gw ca li system ntin mp e th Hoaccdisolnfrom the tccou tare a abou h ak dw et …an e w e ya abou accou g e o e WhrefeWtht?e “Accountng Sytstm” li ti ues r keeping n f is i at goal om linf common the usab to and s)n pocess or a set o o i physics sact ” is a a m l i ste quantum n ym p f a that wor antheotlnrets orbiting the sun and not crashing into each A“s In the solar sAn,tceountnfrsestarechinpris t d s t s s d s l a is in h s ow mdoes interact t sh ar yte ow: h s c g d sh ow inputs an fl e utin e th ts) t hr e th a An accoc pts eim aipul .. (flu h gts) h m thembnipulboxthy s YesWe oftenId•epTctOsutmutsisistbrackl boxh Fineorts ti , ccoun i At system transactions Soudocuments Thteraccoormtation,ote predefined of inputs outside control that aware of science fiction stories processes its processstentury will be characterized by “intelligent” modify insymseionposysaempstadfhietoleceutttoro programmers. • Essentiay•beThelp1ingffesdsatcelhers”o Sys 1.eStatcynnevil(odabei)e) ow h ng i ow hi h Exf aloswpclh aorAycscteeusaecinsgiwoithme enntt cheques Suuprlesayingsss Sunviireic Emmplouaysoflaymeents g t Bankk BaStaemeent At System cheques depostiit Sainvoceiic c. t Goovwnrmsiors iii,ee iii ec CustPersspmtenss Otstrf** *oaxdeteetsentadmorgiecs,r y 14 eor AcccThntioue 14 ”? y Whhy doesaccounning l in ia all ass l e c groundedplain th o can t par activity d an defintion ” by in ess intellectual f theory pro hfdi ft good Accasuntiogtheory.ronteleoautslacbtiitenrcudn’t that be Because….. 2 is behaviour extant out is a codification of a bunch of of g accountants much non by too –ehcs–riaccoactbesonnofacounthntf legislated Accocunexplainablecfnomxtbtortthitebshao“oo However…..  , tii 19929 -todaay ii Arthmeetcaiic ssoc de rchhness 16000 –19929 A.D.. Induomrofnivooutonccoountngn19299 Summma GlRbaliltonyeirnanose publshes Summmaade Pacolllliiii JoindopttueofnArybconumeepisgsnietPropportonalta n 14944 systemss nummberrngn andd 10000- 1600 A.D.. TrPdiwerfitngvernmnumtrergigsystadesshipp sysemss 800CBonedlmebsystDm.s 75000 -800 B.C.. d lis h e s id bli gu d on pu i ls anefs i ic ng pro ti ies pr tg u b e accoun iur th hv 1977 a tb hto explain most conciptuti lramedorkiid li bli h d Conceptal frameork is tis a d foundations lun foundations ta ConceHpos,wrnciaanieutmsbfdardslp onc–p – – i t df Me CtatgoTlfornPraoesntndgalfnusndations Key elements of our CF hve c hi se w ti tea s awesome ii’ Noticproved timelesshetsetire thi nto Technical Foundations g ective of Accountin j The Meta Ob d tn ers d make un t they do s mus t an tt decisions whwahwttetaicoatdfmtftseatkgeisersmteth Toaaccoiene de
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