Waching daily Jan 17 2017

This is part two of slavery and the American Civil War

If we go back a little bit to the slave trade era- in the Constitution, it essentially says that the slave trade-not slavery itself- but the slave trade will not be abolished until 1808

And that is sort of pregnant clause, suggesting that maybe in 1808 they would in fact get rid of the slave trade

And that is what happened. In 1808 it was abolished. So no longer could you bring slaves in from Africa and other places

But what this actually meant for existing slaves, the slaves that were already in the United States, that was actually kind of a bad thing for them

Because that meant the only way you could get new slaves was through generational, you know, essentially having kids

And also, this led to an increase in the internal slave trade

As slavery became much more profitable after the invention- the expansion- of the cotton gin that allowed for short-staple cotton to be produced more effectively

That was leading to increases in slavery in areas that could grow cotton effectively in the Deep South

In some newer areas to be incorporated, like Alabama and Mississippi.

So this internal slave trade meant that a lot of the slaves from the more northern areas that still might be considered the South, like Virginia, Maryland and even in North Carolina

There was a lot of sort of trading and selling of the slaves to deeper South areas.

So fast forward to the Civil War period and actual Civil War. We are not gonna talk much about it, of course this is not an American history class

But, understanding that African Americans did play a major role in the Union victory.

The most obvious way, of course, was them becoming soldiers. But there are other ways as well

The slaves in many cases rebelled against their owners, they stopped working, they ran away. They just made it a lot more difficult for the Southern way of life in terms of slavery to continue.

So there has been many legacies of that of course.

We need to always keep in mind that slavery was not necessarily good for the average non-slave

Only roughly 20 percent of the whites in the South actually owned slaves. So for a lot of them what it did was restrict their economic options

And we have a plane flying over again, and so that will be the end of this one as well.

I appreciate your time, and I will see you soon.

For more infomation >> Video American Civil War, slavery 2 - Duration: 3:10.

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AF121: Introductory Video - Duration: 8:20.

Welcome students to this

introductory video on AF121

Introduction to Accounting Information Systems

AF121 is an interesting unit

that is especially relevant in today's

world where technology has become a

ubiquitous part of everyday life.

Most of you are doing AF121 because

it is a core unit for your accounting

degree and some of you may be doing

AF121 as an elective.

Whatever the reason, this unit will equip

you with the necessary skills to

understand and work with

Accounting Information Systems.

In terms of prerequisite knowledge,

AF121 requires students to possess

a basic understanding of how to work with computers.

Firstly, lets begin with the course learning outcomes for AF121.

After the completion of this course students are expected to be able to :

1. Understand the basic concepts

of Accounting Information Systems

and an overview of business processes.

2. Evaluate the strengths and the

weaknesses of an organizations

internal control system

3. Design an accounting information system

based on common flow charting techniques

4. Appreciate the factors that determine

the nature of an organization's accounting information systems.

5.Distinguish between the various forms of cyber crime and IT control risks

6. Understand the information systems

controls to prevent, detect and correct

errors or fraud within an organization.

7. Create a company file, create customer,

supplier, inventory cards, record sales,

purchases, inventory, banking transactions

prepare a bank reconciliation and

generate reports using MYOB software.

8. Evaluate an organization's chart of accounts.

9. Apply excel functions to solve common

accounting based problems, and

10. Understand the potential for

Information systems as a tool for development.

The study of Accounting Information Systems

provides a very important set of concepts

to prepare students for an accounting

and a business career.

Every business has an accounting information system.

These systems are a fundamental component

of the business and provide the business

with the information its people need to

operate and manage the business.

Let's have a look at the overall structure of AF121.

AF121 can be divided into four main parts which are

Accounting Information Systems - Concepts and Design Issues,

Accounting Business Processes and Controls,

Applications which deals with MYOB and Excel

and lastly Contemporary Issues in Accounting Information Systems.

The first part of AF121 looks at:

What is an Accounting Information System?, AIS Concepts and also AIS design issues.

An AIS or Accounting Information Systems

is defined as a structure that a business

uses to collect, store, manage, process,

retrieve and report its financial data,

so that it can be used by accountants,

consultants, business analysts, managers

chief financial officers, auditors and

regulatory and tax agencies.

As an accountant, you will have to learn

how to work within existing AIS's but you

will also be required to evaluate and

identify opportunities for improving

and enhancing the existing AIS.

So you may also design Accounting

Information Systems to suit the changing

nature of the organization and also take

advantage of new technologies that could

provide the organization with greater

competitive advantages.

For instance, one of the key topics we

will learn in Part 1 is how to

diagrammatically represent the business

process for an organization.

Here you see a document flowchart of an

organizations human resource department

Flow charting is an important skill for

AIS designers to possess and it will help

you and other stakeholders more clearly

evaluate an existing AIS.

Part 2 of AF121 relates to Accounting Buisness Processes and Controls.

In this part you will learn the business processes and transaction cycles.

For instance, in an organization the general transaction cycles are:

Purchases, Sales, Inventory Management, Fixed Assets and Payroll.

Although, most organizations are using

computerized accounting systems,

all computerized accounting systems

are based on the manual transaction cycles

For instance, to record a sale in MYOB

it requires that an invoice be raised.

Once an invoice is raised, an MYOB will record the debit and the credit.

We don't record a sale by debiting cash and crediting sale.

We raise an invoice and MYOB will

journalise this transaction for us and

automatically update the ledger account.

Thus, you must have a good understanding

of the business process and the related

source documents so that you can

understand how to record this transaction

in a computerized accounting information system.

Part 3 of AF121 is the practical component of the course.

In this part, you will learn how to use MYOB.

We have chosen MYOB because it is the most popular accounting

software in the market today and its

popularity is due to its cost effectiveness and ease of use.

In this course, you will gain hands on

experience working with MYOB.

Your classes will be conducted in computer

labs and you will be given MYOB exercises

in most of the tutorial sessions.

Your textbook provides step by step

instructions on how to complete the exercises.

However, if you are confused about something,

then the teaching staff will assist you during the lab sessions.

But just because we are teaching you how

to work with a computerised accounting information system using MYOB,

doesn't mean you can't work with other

computerized accounting information systems.

It's just like when you learn to drive,

you might learn on a Hyundai but that

doesn't mean you can't drive on a Toyota.

All cars and accounting software work on a similar system.

So learning MYOB will provide you the

necessary skills to work with most accounting software.

In Part 3, you will also learn how to work with Excel.

Excel was specifically created to assist accountants

and it is an important tool for any accountant to learn.

While most of you have worked with excel

you will learn more advanced functions

used in dealing with specific accounting problems.

The last part of AF121 is a bridge to AF302.

AF121 is a prerequisite to AF302.

This part looks at some of the contemporary issues in

Accounting Information systems in the Pacific.

We look at two topics which most of you are very familiar with, which are :

mobile phones and social media.

We look at how these technologies can be

leveraged to achieve development objectives

in a South Pacific environment.

That is the end of the Introductory lecture and I hope you enjoy the course.

Vinaka!

For more infomation >> AF121: Introductory Video - Duration: 8:20.

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space7 video - Duration: 0:31.

Space7 is available on asianmama.ca !