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In the 1990s, many companies implemented enterprise resource planning (ERP) systems to manage their accounting transactions, along with other parts of the business including sales, procurement, manufacturing, and so forth. Following these systems, companies were able to summarize quarterly and annual financial reports more quickly for all of the stakeholders.

• Choose a publicly held company that has existed for at least 10 years starting in 1990, and look up its SEC filings on the SEC Web site (www.sec.gov). APPLE,INC

• Collect data on its filing dates over time. Try to find filings before, during, and after ERP systems were implemented. Summarize your findings.

• How would you describe reasons for the company's revenue and net Income trend to the average personal investor?

Accounting Basics, Accounting

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