AIS-Lecture 1

37問 • 1年前

問題一覧

A system that collects, records, stores and processes data to produce information for decision makers. It includes people, procedures and instructions data, software, information technology infrastructure, and internal controls and security measures.

Accounting Information System

They are the users of the system and is one of the components of Accounting Information System.

People

What is the component of Accounting Information System that is used to collect, process and store data?

Procedures and instructions

The component of Accounting Information System that are about the organization and its business activities.

Data

What is the component of Accounting Information System that is used to process the data?

Software

One of the components of Accounting Information System which includes the computers, peripheral devices, and network communications devices used in the AIS.

Information Technology Infrastructure

What is component of Accounting Information System that safeguards AIS data?

Internal controls and security measures

How can AIS add value to the organization?

Improving the quality and reducing the costs of products and services, Improving efficiency, Sharing knowledge, Improving the efficiency and effectiveness of its supply chain, Improving the internal control structure, Improving decision making

Major subsystems of AIS

Transaction Processing System, General Ledger/Financial Reporting System, Management Reporting System

It supports daily business operations with numerous reports, documents, and messages for users throughout the organization.

Transaction Processing System

It produces the financial statements such as income statement, balance sheet, statement of cash flows, etc.

General Ledger/Financial Reporting System

It provides internal management with special purpose financial reports and information needed for decision-making such as budgets, variance reports, and responsibility reports.

Management Reporting System

It processes non-financial transactions that are not normally processed by traditional AIS.

Management Information System

It is one of the general model for AIS that falls into two general groups: external and internal.

End Users

What is a general model of AIS that includes creditors, stockholders, potential investors, regulatory agencies, tax authorities, suppliers and customers?

External Users

It includes management at every level of the organization, as well as operations personnel.

Internal Users

What are the facts, which may or may not be processed (edited, summarized, or refined) and have no direct effect on the user?

Data

It is one of the general model of AIS which is known as a processed data.

Information

These are financial transactions that enter the information system from both internal and external sources. It is also the economic changes with other business entities and individuals outside the firm.

Data Sources

These are changes or movement of resources within the organization.

Internal Financial Transactions

It is the first operational stage in the information system and it's objective is to ensure that event data entering the system are valid, complete, and free from material errors.

Data Collection

Once collected, data usually require processing to produce information. Tasks in this ________ stage range from simple to complex.

Data Processing

Its content can be represented in logical hierarchy.

Database Management

Levels in the Data Hierarchy

Data attribute, Record, Files

It is the most elemental piece of potentially useful data in the database.

Data Attribute

It is the complete set of attributes for a single occurrence within an entity class. To find a record within a database, we must be able to identify it uniquely.

Record

It is a complete set of records of an identical class. They are constructed for other class of records such as inventory, accounts payable, and payroll.

Files

Database Management Tasks

Storage, Retrieval, Deleting

It assigns keys to new records and stores them in proper location in database.

Storage

The tasks of locating and extracting an existing record from the database for processing.

Retrieval

It is the task of permanently removing obsolete or redundant records from the database.

Deleting

It is the process of compiling, arranging, formatting, and presenting information to users.

Information Generation

It is a form of output that is sent back to the system as a source of data. It could be internal or external to initiate or alter a process.

Feedback

It manages the financial information resource of the firm. It distributes transaction information to operations personnel to coordinate many of their tasks.

Accounting Function

The role of accountants

Users, System designers, System auditors

Characteristics of a Useful Information

Relevance, Reliable, Complete, Timely, Understandable, Verifiable, Accessible

How AIS process data to produce information?

Collect and store data, Transform data into information, Provide adequate control

M#5 Section and Title v2

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M#5 Section and Title v2