Accounting information systems

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  • Distinguish between data and information, explain fundamental decisions an organization makes, identify the transactional information that passes between internal and external parties and an AIS, describe the major business processes present in most companies,... As the main contents of the lesson chapter 1 "Accounting information systems - An overview". Invite you to consult

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  • This chapter explain what an accounting information system (AIS) is and describe the basic functions it performs, discuss why studying the design and management of an AIS is important, explain the role played by the AIS in a company’s value chain and discuss ways that the AIS can add value to a business, describe and contrast the basic strategies and strategic positions that a business can adopt.

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  • Chapter 1 - Accounting information systems: An overview. This chapter explain what an accounting information system (AIS) is and describe the basic functions it performs, discuss why studying the design and management of an AIS is important, explain the role played by the AIS in a company’s value chain and discuss ways that the AIS can add value to a business, describe and contrast the basic strategies and strategic positions that a business can adopt.

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  • Chapter 2 - Overview of business processes. The goal is for you to learn: Explain the three basic functions performed by an accounting information system (AIS), describe the documents and procedures used in an AIS to collect and process transaction data, discuss the types of information that can be provided by an AIS, describe the basic internal control objectives of an AIS and explain how they are accomplished.

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  • Lecture Principles of financial accounting (2/e) - Chapter 7: Accounting information systems. After completing this chapter you should be able to: Identify the principles and components of accounting information systems, explain the goals and uses of special journals, describe the use of controlling accounts and subsidiary ledgers.

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  • Chapter 1 - Accounting information systems: An overview. This chapter explain what an accounting information system (AIS) is and describe the basic functions it performs, discuss why studying the design and management of an AIS is important, explain the role played by the AIS in a company’s value chain and discuss ways that the AIS can add value to a business, describe and contrast the basic strategies and strategic positions that a business can adopt.

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  • When you finish this chapter, you should: Describe the scope and objectives of audit work, and identify the major steps in the audit process; identify the six objectives of an information system audit, and describe how the risk-based audit approach can be used to accomplish these objectives; describe the different tools and techniques auditors use to test software programs and program logic.

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  • Chapter 1 - Information systems. In this chapter students will be able: to understand the concept of systems, to learn the systems that comprise an accounting information system, to identify the relationship between an accounting information system and value-adding activities,...

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  • Chapter 6 - Accounting information systems and security. In this chapter students will be able to: To be aware of the threats to computer accounting, to learn the controls for computer accounting, to understand the security requirements to be incorporated in system design, to learn about maintaining system integrity.

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  • Chapter 11 - Accounting transaction cycles. The goal is for you to learn: To understand the cycle of basic business activities and know its components, to learn what a transaction cycle is and how many transaction cycles there are, to learn to match an economic activity with a transaction cycle, to know the advantages of using transaction cycles, to understand how the accounting information system works.

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  • After studying this chapter, you should be able to: Describe the four parts of the data processing cycle and the major activities in each. Describe documents and procedures used to collect and process transaction data. Describe the ways information is stored in computer-based information systems. Discuss the types of information that an AIS can provide. Discuss how organizations use enterprise resource planning (ERP) systems to process transactions and provide information.

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  • After studying this chapter, you should be able to: Prepare and use data flow diagrams to understand, evaluate, and document information systems; prepare and use flowcharts to understand, evaluate, and document information systems; prepare and use business process diagrams to understand, evaluate, and document information systems.

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  • After studying this chapter, you should be able to: Explain the threats faced by modern information systems; define fraud and describe the process one follows to perpetuate a fraud; discuss who perpetrates fraud and why it occurs, including the pressures, opportunities, and rationalizations that are present in most frauds;...

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  • After studying this chapter, you should be able to: Explain how information security affects information systems reliability; describe how a combination of preventive, detective, and corrective controls can be employed to provide reasonable assurance about information security.

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  • After studying this chapter, you will know: Describe how organizations purchase application software, vendor services, and hardware; explain how information system departments develop custom software; explain how end users develop, use, and control computer-based information systems; explain why organizations outsource their information systems, and evaluate the benefits and risks of this strategy;...

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  • Chapter 6 - Systems development and documentation. Learning objectives in this chapter: Prepare and use data flow diagrams to understand, evaluate, and design information systems; draw flowcharts to understand, evaluate, and design information systems.

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  • Chapter 10 - Auditing of computer-based information systems. This chapter describe the scope and objectives of audit work, and identify the major steps in the audit process; identify the objectives of an information system audit, and describe the four-step approach necessary for meeting these objectives; design a plan for the study and evaluation of internal control in an AIS;...

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  • Chapter 17 - AIS development strategies. This chapter describe how organizations purchase application software, vendor services, and hardware; explain how information system departments develop custom software; explain how end-users develop, use, and control computer-based information systems;…

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  • Chapter 2 - Overview of transaction processing and ERP systems. After studying this chapter, you should be able to: Describe the four parts of the data processing cycle and the major activities in each. Describe documents and procedures used to collect and process transaction data. Describe the ways information is stored in computer-based information systems. Discuss the types of information that an AIS can provide. Discuss how organizations use enterprise resource planning (ERP) systems to process transactions and provide information.

    ppt20p nhanmotchut_5 02-11-2016 0 0   Download

  • Chapter 3 - Systems documentation techniques. After studying this chapter, you should be able to: Prepare and use data flow diagrams to understand, evaluate, and document information systems; prepare and use flowcharts to understand, evaluate, and document information systems; prepare and use business process diagrams to understand, evaluate, and document information systems.

    ppt19p nhanmotchut_5 02-11-2016 0 0   Download

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