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INTRODUCTION TO
ACCOUNTING
INFORMATION
SYSTEMS
Central Themes
of This Text
Business processes
Information
systems
Business Processes
A sequence of
activities:
for acquiring
goods and
services
for producing
goods and
services
for selling goods
and services
Business Processes
Models of business
processes viewed in
terms of transaction
cycles.
Each transaction
cycle involves
several events.
Business Processes
Typical Business
Processes
Production
Sales
Information Systems
A management
information system
(MIS) is a system that
captures data about
an organization
stores and maintains
the data
provides meaningful
information for
management.
Information Systems
production
marketing
human resources
accounting
finance
Management
Information Systems
MIS captures
data about business
processes
aggregates, summarizes,
and organizes data
produces information
that helps monitor and
control business
processes
ERP systems integrate
all aspects of a firms
business processes.
Accounting
Information System
An AIS is a subset of
an organizations MIS
that
provides:
accounting and
financial information
other information
obtained in the
routine processing of
accounting
transactions
Uses of Accounting
Information Systems
Producing external
reports
Supporting routine
activities
Decision support
Planning and control
Implementing internal
control
Role of Accountants
in Relation to AIS
User
Manager
Consultant
Evaluator
Provider of
accounting and tax
services
Keyterms
Accounting
information system
(AIS)
Applications
Assurance services
Business process
Enterprise resource
planning system (ERP)
Keyterms
Events
Internal control
Management
information system
(MIS)
Off-the-shelf software
Transaction cycles