Give goods or services; get cash

give cash; get goods or services

give labor and raw materials; get finished goods

Events;special journals; THEY CHANGE

Does not Change;Agent;Resources;Items in inventory

Incompatible duty list

Authorization, Recording, Custody

SarbanesOxley Act applies to:

Publicly held companies and Auditors ofpublicly heldcompanies

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ACC 444 1st Exam

Term	Definition
Revenue Cycle	Give goods or services; get cash
expenditure cycle	give cash; get goods or services
HR/payroll cycle	give cash; get labor
production cycle	give labor and raw materials; get finished goods
financing cycle	give cash; get cash
Transaction Data	Events;special journals; THEY CHANGE
Master File Data	Does not Change;Agent;Resources;Items in inventory
Incompatible duty list	Authorization, Recording, Custody
SarbanesOxley Act applies to:	Publicly held companies and Auditors ofpublicly heldcompanies