Chapter 1 Introduction to Accounting Information Accounting Systems
- Slides: 14
Chapter 1 Introduction to Accounting Information Accounting Systems Information Systems
Learning Objectives • To appreciate the complex, dynamic environment in which accounting is practiced. • To know the AIS, its relationship to the entire IS, and the IS’s link to the organization. • To recognize the accountant’s role in relation to the current environment for AIS. • To understand how to use this textbook effectively to learn AIS.
Challenges & opportunities for the accountant • • • Management consulting services. Management accountants. Internal auditors. Independent auditors. Other assurance services. 3
Elements in the Study of AIS 4
1. 0 System: 1. 0 1. 1 A Subsystems: 1. 1, 1. 2, 1. 3, 1. 4 1. 2 C 1. 4 D Interrelationships: A, B, C, D, E B 1. 3 E 5
1. 2 System: 1. 2 F 1. 2. 1 Subsystems: 1. 2. 1, 1. 2. 2, 1. 2. 3 Interrelationships: F, G, H G 1. 2. 2 1. 2. 3 H 6
1. 0 1. 1 1. 2 1. 3 1. 2. 2 1. 4 1. 2. 3 System: 1. 0 organization 7
STORAGE INPUT PROCESSING OUTPUT Users 8
MIS Sales/Marketing Information System Production Information System Finance Information System Personnel Information System AIS 9
AIS Order Entry/ Sales Integrated Production Processes Billing/AR/ Cash Receipts Purchasing/AP/ Cash Payments Inventory General Ledger & business reporting 10
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ati on flo ws rm fo l in ica Ve rt Strategic Management Tactical Management Operations and Transaction Processing Horizontal information flows 12
Accountant’s Role re AIS • Designer • User • Auditor 13
Learning Objectives • To appreciate the complex, dynamic environment in which accounting is practiced. • To know the AIS, its relationship to the entire IS, and the IS’s link to the organization. • To recognize the accountant’s role in relation to the current environment for AIS. • To understand how to use this textbook effectively to learn AIS.
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