Bài giảng "Hệ thống thông tin kế toán - Chapter 1A: Overview of transaction processing and integrated information system" presentation of content: Describe Accounting Information System, discuss how an AIS can add value to an organization, identify basic transaction processing cycles, explain an integrated information system.
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Nội dung Text: Bài giảng Hệ thống thông tin kế toán: Chương 1A - ThS. Vũ Quốc Thông
- Vũ Quốc Thông 2/13/2016
HO CHI MINH CITY OPEN UNIVERSITY
ACCOUNTING – AUDITING FACULTY
ACCOUNTING INFORMATION SYSTEM
OVERVIEW OF TRANSACTION
PROCESSING AND INTEGRATED
INFORMATION SYSTEM
Lecturer: Vũ Quốc Thông
Chapter 1-A
Learning Objectives
Describe Accounting Information System (AIS)
Discuss how an AIS can add value to an organization
Identify basic transaction (data) processing cycles
Explain an integrated information system (ERP system)
1-2
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Accounting Information System (AIS)
1-3
What Is a System?
System E.g.?
A set of two or more
interrelated components
interacting to achieve a goal
Goal Conflict
Occurs when components act
in their own interest without
regard for overall goal
Goal Congruence
Occurs when components
acting in their own interest
contribute toward overall goal
1-4
2
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Data vs. Information
Data are facts that are
recorded and stored.
Insufficient for decision
making.
Information is processed data
used in decision making.
Too much information
however, will make it
more, not less, difficult to
make decisions. This is Information
known as Information
Overload.
1-5
Accounting Information System
An Information System:
Collect, process, store financial data and report financial
information
If Accounting = language of business
AIS = information providing vehicle
1-6
3
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Components of an AIS
People using the system
Picture?
Procedures and Instructions
For collecting, processing, and storing data
Organizing Data
Software
Information Technology (IT) Infrastructure / Hardware
Computers, peripherals, networks, and so on
Internal Control and Security
Safeguard the system and its data
1-7
Accounting Information System
? ?
DATA
INFORM
(e.g ?) ? ATION
(e.g. ?)
? ?
1-8
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Analyze…
C
B
A
? ? ? ? ?
? ?
?
1-9
AIS and Business Functions
Collect and store data about organizational:
Activities, resources, and personnel
Transform data into information enabling
Management to:
Plan, execute, control, and evaluate
Activities, resources, and personnel
Provide adequate control to safeguard
Assets and data
1-10
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How an AIS can add value to an
organization
1-11
How an AIS can add value …
A well-designed AIS can add value to an organization…
1-12
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AIS Value Add
Improve Quality and Reduce Costs
Improve Efficiency
Improve Sharing Knowledge
Improve Internal Control
Improve Decision Making
Improve Supply Chain
1-13
Improve Decision Making
Identify situations that require action.
Provide alternative choices.
Reduce uncertainty.
Provide feedback on previous decisions.
Provide accurate and timely information.
1-14
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Value Chain
The set of activities a product or service moves along
before as output it is sold to a customer
At each activity the product or service gains value
Inbound Outbound Marketing/
Operations Service
Logistics Logistics Sales
1-15
Value Chain
1-16
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Basic transaction processing cycles
1-17
Transaction processing cycles
Systems working toward
organizational goals
Financing Revenue
Enterprise
Human
Expenditure
Resources
Production
1-18
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Business Process Cycles
Revenue
Expenditure
Production
Human Resources
Financing
1-19
Business Process Cycles (cont.)
Give–Get exchanges
Between two entities
Measured in economic terms
Identify Give-Get rule in each business process cycle?
1-20
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Business Cycle Give–Get
1-21
An integrated information system
(ERP system)
1-22
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ERP Systems
Integrated
information system
Enterprise Resource
Planning
(ERP) system
Accounting cycle =
central system
2-23
Enterprise Resource Planning (ERP)
Integrate an organization’s information into …
an overall / extensible AIS
ERP modules:
Accounting / Financial
Human resources and payroll
Order to cash (Sales cycle)
Purchase to pay (Purchase cycle)
Manufacturing (Conversion cycle)
Project management
Customer relationship management
….
1-24
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ERP Advantages
Integration of an organization’s data and financial
information
Data is captured once (centralized database)
Greater management visibility, increased monitoring
Better access controls
Standardizes business operating procedures
Improved customer service
More efficient manufacturing
1-25
ERP Disadvantages
Cost
Time-consuming to implement
Changes to an organization’s existing business processes
can be disruptive
Complex
Resistance to change
1-26
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More on reading and practice
Reading on textbook
Chapter 1 (p. 30 – 32)
Chapter 2 (p. 55 – 58)
Doing homework on paper
Discussion questions
Question 1.4 (p. 37)
Question 2.1 and 2.5 (p. 60)
Chapter quiz (focus on relevant parts of the lecture)
Quiz of chapter 1 (p.36)
Quiz of chapter 2 (p. 59, 60)
1-27
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