1 Accounting Information System Definition of The System

1 Accounting Information System

- Definition of The System : - 2 A set of two or more interrelated components interacting to achieve a goal. - The AIS Definition: - A system that collects, records, stores, and processes data to produce information for decision makers. It includes payroll, procedures, and instructions, data, software, information technology infrastructure, and internal controls and security measures.

- Components of the Information System : - 3

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- Why do we use information system ? Data Information Knowledge Big Data Input Processing output 5

Documentation: It Explain How A System Work Data Flow Diagrams Flow Charts 6

- Accounting Cycle : - 7

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- The Revenue Cycle : - 19 It is a set of business activities and related information processing operations associated with providing goods and services to customers and collecting cash. The primary external exchange of information is with customers. Information about revenues cycle activities also flows to the other accounting cycles ( expenditure and production cycles ). The revenue cycle’s primary objectives is to provide the right product in the right place at the right time for the right price to accomplish that objective.

- The Four Basics Revenue cycle : 1. sales order entry. 2. Shipping. 3. Billing. 4. Cash collections. 20

The Revenue Cycle (Credit sales) 21

The Revenue Cycle (Cash Sales) 22

The Purchase document cycle (credit) 23

The Purchase document cycle(Cash) 24

25 Thanks

Under supervision of : - Dr / Mohamed Mousa 26

This presentation Made By : - 1 - Ahmed Bakry Fathy. 2 - Ahmed Shafik Essaa. 27