1. Accounting Information Systems: A Business Process Approach
Chapter One: Introduction to Accounting Information Systems

2. Learning Objective
After completing this chapter, you should understand:
The scope of accounting information system (AIS)
The ways in which an AIS is used
Accounting applications and software
Various roles for accountants as they relate to an AIS

3. Exhibits: 1.1, 1.2, 1.3, 1.4,
Figures: 1.1

4. Business Processes and Accounting Information Systems
is a sequence of activity performed by a business for acquiring, producing, and selling goods and services
Transaction Cycles group related events that typically occur in a particular sequence.
Events are activities that happen at a particular point in time.
(2) Information Systems
- Management Information System (MIS)
- Accounting Information System (AIS)

5. Accounting Information System
The Scope of an AIS
The Use of Information Provided by an AIS
The Nature of Accounting Software
The Accountant’s role as it relates to an AIS

6. Scope of An AIS
See Figure 1.1

7. Uses of AIS Producing External Reports Supporting Routine Activities
Decision Support
Planning and Control
Implementing Internal Control

8. Accounting Applications and Software
Applications are computer programs that are used to serve particular purposes
Interaction between an AIS and a user consists primarily:
(1) recording events, often using on screen forms
(2) entering information about suppliers, customer, employees and products
(3) printing documents, such as purchase orders and sales invoices
(4) printing reports, such as financial statements and sales analysis
(5) conducting ad hoc inquiries

9. Types of Accounting Applications
Off the shelf accounting packages
Applications develop using database management system software (DBMS)

10. Role of Accountants in Relation to AIS
Accountant as User
Accountant as Manager
Accountant as Consultant
Accountant as Evaluator
- Internal Auditors
- External Auditors
- Other Evaluative Roles
Accountant as Provider of Accounting and Tax Services