1. ACCOUNTING INFORMATION SYSTEMS
Core Concepts of
ACCOUNTING INFORMATION SYSTEMS
Moscove, Simkin & Bagranoff
Developed by:
S. Bhattacharya, Ph.D.
Florida Atlantic University
John Wiley & Sons, Inc.

2. Chapter 16 Information Technology and AISs
Introduction
The Importance of Information Technology to Accountants
Input, Processing and Output Devices
Secondary Storage Devices
Data Communications and Networks
Computer Software

3. The Importance of Information Technology to Accountants
The AICPA’s Top 10 Information Technologies for 2004
Information Security
Anti-Spam Technology
Digital Organization
Database and Application Integration
Wireless Technology
Disaster Recovery
Data Mining
Virtual Office
Business Exchange Technology
Messaging Applications

4. Input, Processing and Output Devices
Input Devices
Source documents and data transcription
POS devices
MICR
OCR
Plastic cards with magnetic strips
Microcomputer input devices
Audio input

5. Input, Processing and Output Devices
Central Processing Units
Primary memory
Microprocessors
Computers, processing speeds and AISs

6. Input, Processing and Output Devices
Printers
Video output
Multimedia

7. Secondary Storage Devices
Magnetic (hard) disks
Floppy disks
CD-ROMs and DVDs
Flash memory
Image processing

8. Data Communications and Networks
Communication Channels and Protocols
LANs
WANs
Client/Server Computing
Wireless Data Communications

9. Computer Software Operating Systems Application Software
Programming Languages

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11. Chapter 16