1

32問 • 2年前

問題一覧

A system that collects, records, stores and processes data to produce information for decision makers

accounting information system

Components of AIS

people, procedures and instructions, data, software, information technology infrastructure, internal controls and security measures

How AIS processes data to produce information

collect and store data, transform data into information, provide adequate control

The Information Environment (Internal and external flows of information)

top management, middle management, operations management

How can AIS can add value to an organization?

improving the quality and reducing the costs of goods and services, improving efficiency, sharing knowledge, improving the efficiency and effectiveness of the supply chain, improving internal control structure, improving decision making

major subsystem of ais

transaction processing system, general ledger/financial reporting system, management reporting system

supports daily business operations

transaction processing system

produce the FS

general ledger/financial reporting system

provides internal management with special purpose financial reports and information needed for decision making

management reporting system

Elements of general model for ais

end users, data sources, data collection, data processing, database management, information generation, feedback

Users including creditors stockholders, potential investors, regulatory agencies, tax authorities, suppliers and customer

external

users including management at every level of the organization

internal

facts, whoch may or may not be processed and habe no direct effect on the users

data

processed data

information

Financial transactions that enter the information system

data sources

most common source of data

external financial transactions

exchange or movement of resources within the organization

internal financial transactions

first operational stage

data collection

Once collected, Data usually require processing to produce information

data processing

The organization's database is it's physical repository for financial and non-financial data

database management

levels in the data hierarchy

data attribute, record, files

most elemental piece

data attribute

complete set of attributes for a single occurrence within an entity's class

record

complete set of records of an identical class

files

database management tasks

storage, retrieval, deleting

assign keys to new records and stores them in proper location in database

storage

the task of locating and extracting an existing record from the database foe processing

retrieval

removing obsolete from database

deleting

process of compiling, arranging, formatting and presenting information to users

information generation

form of output that is sent back to the system

feedback

Role of accountants

users, designers, system auditors

Characteristics of useful info

relevance, reliable, completeness, timely, understandable, verifiability, accessible

CFAS

Ceejay · 8問 · 2年前

CFAS

8問 • 2年前

Ceejay

Purposive communication

Ceejay · 68問 · 2年前

Purposive communication

STS (Lesson 1)

STS (Lesson 1)

STS(Lesson 2.1)

STS(Lesson 2.1)

STS(Lesson 2.2)

STS(Lesson 2.2)

STS(Lesson 3)

STS(Lesson 3)

Rizal Law

Rizal Law

19th Century Rizal's Context

Ceejay · 18問 · 2年前

19th Century Rizal's Context

18問 • 2年前

Ceejay

Genealogy Family & Early Education

Ceejay · 14問 · 2年前

Genealogy Family & Early Education

14問 • 2年前

Ceejay

Rizal's Life in Ateneo and UST

Ceejay · 10問 · 2年前

Rizal's Life in Ateneo and UST

10問 • 2年前

Ceejay

Rizal's Travel Abroad

Ceejay · 53問 · 2年前

Rizal's Travel Abroad

53問 • 2年前

Ceejay

HK and 2nd Homecoming

Ceejay · 13問 · 2年前

HK and 2nd Homecoming

Law

Law

Rizal Finals (G4-G6)

Rizal Finals (G4-G6)

Noli

Noli

Rizal Finals-(G7-10)

Rizal Finals-(G7-10)

Chap 6- Purcomm

Chap 6- Purcomm

poems

poems

問題一覧

A system that collects, records, stores and processes data to produce information for decision makers

accounting information system

Components of AIS

people, procedures and instructions, data, software, information technology infrastructure, internal controls and security measures

How AIS processes data to produce information

collect and store data, transform data into information, provide adequate control

The Information Environment (Internal and external flows of information)

top management, middle management, operations management

How can AIS can add value to an organization?

major subsystem of ais

transaction processing system, general ledger/financial reporting system, management reporting system

supports daily business operations

transaction processing system

produce the FS

general ledger/financial reporting system

provides internal management with special purpose financial reports and information needed for decision making

management reporting system

Elements of general model for ais

end users, data sources, data collection, data processing, database management, information generation, feedback

Users including creditors stockholders, potential investors, regulatory agencies, tax authorities, suppliers and customer

external

users including management at every level of the organization

internal

facts, whoch may or may not be processed and habe no direct effect on the users

data

processed data

information

Financial transactions that enter the information system

data sources

most common source of data

external financial transactions

exchange or movement of resources within the organization

internal financial transactions

first operational stage

data collection

Once collected, Data usually require processing to produce information

data processing

The organization's database is it's physical repository for financial and non-financial data

database management

levels in the data hierarchy

data attribute, record, files

most elemental piece

data attribute

complete set of attributes for a single occurrence within an entity's class

record

complete set of records of an identical class

files

database management tasks

storage, retrieval, deleting

assign keys to new records and stores them in proper location in database

storage

the task of locating and extracting an existing record from the database foe processing

retrieval

removing obsolete from database

deleting

process of compiling, arranging, formatting and presenting information to users

information generation

form of output that is sent back to the system

feedback

Role of accountants

users, designers, system auditors

Characteristics of useful info

relevance, reliable, completeness, timely, understandable, verifiability, accessible