Accounting Information Systems: An Overview

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Presentation transcript:

Accounting Information Systems: An Overview

Understand the related concepts of transaction cycles and Learning Objective Understand the related concepts of transaction cycles and internal control structure.

Overview An accounting information system (AIS) is a collection of resources designed to transform data into information. Accounting information systems perform this transformation. Manual Computerized

Information and Decisions Who are the two main users of accounting information? External users Internal users

Information and Decisions Who are the external users of accounting information? Stockholders Investors Creditors Government agencies Customers and vendors

Information and Decisions Hierarchy of Internal Users Top-Level Management Strategic Middle Management Summarization and Filtration Tactical Lower-Level Management Operational Transaction oriented

Information Systems The term information system suggests the use of computer technology in an organization. Hardware Data Information Software

Information Systems Electronic Data Processing System (EDP) Data Processing System (DP) Management Information System (MIS) Decision Support System (DSS) Expert System (ES) Executive Information System (EIS) Accounting Information System (AIS)

Business Processes Tasks: Data Organizational units Logical time sequence

Primary Business Processes Inbound sales logistics Outbound sales logistics Operations Marketing Service

Supporting Business Processes Procurement Technology development Human resources Firm infrastructure

Transaction Processing Cycles 1. Revenue cycle 2. Expenditure cycle 3. Production cycle 4. Finance cycle

Internal Control Process Reliability of financial reporting Effectiveness and efficiency Compliance

Internal Control Process What are the elements of internal control? Control environment Risk assessment Control activities Information and communication Monitoring

Internal Control Process Segregation of Duties: No individual or department should control the accounting records relating to its own operation. Internal Auditing: It is an independent appraisal activity within the organization.

QUESTIONS ???