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INTRODUCTION TO ACCOUNTING INFORMATION SYSTEMS

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INTRODUCTION TO ACCOUNTING INFORMATION SYSTEMS Powered By Docstoc
					  INTRODUCTION TO
    ACCOUNTING
INFORMATION SYSTEMS
Accounting — An Information Process
            Identification
              of Users
Accounting — An Information Process
            Identification
              of Users



                 User
             Information
                Needs
Accounting — An Information Process
            Identification
              of Users



                 User
             Information
                Needs



             Accounting
              System
   Accounting — An Information Process
                  Identification
                    of Users



                       User
                   Information
                      Needs



Economic Data      Accounting
 and Activities     System
   Accounting — An Information Process
                  Identification
                    of Users



                       User
                   Information
                      Needs



Economic Data      Accounting
 and Activities     System



                     Reports
   Accounting — An Information Process
                  Identification
                    of Users



                       User
                   Information
                      Needs



Economic Data      Accounting
 and Activities     System


                                     User
                     Reports
                                   Decisions
   Users of Accounting Information

                          •   investors
Financial Accounting      •   creditors
   EXTERNAL USERS         •   regulators
                          •   customers
                          •   competitors
   Users of Accounting Information

                          •   investors
Financial Accounting      •   creditors
    EXTERNAL USERS        •   regulators
                          •   customers
                          •   competitors
Managerial Accounting
    INTERNAL USERS        • owners
                          • managers
                          • employees
                 Business Process &
            Accounting Information System

 Activities that happen at                      An Acquisition
 a particular point in                           (Purchasing)
 time
                                                    Cycle



                                  Transaction    A Conversion
  Events                                            Cycle
                                    Cycles


Group related events that
typically occur in a particular
sequence                                        A Revenue Cycle
                 USES OF
     ACCOUNTING INFORMATION SYSTEMS
                                         investors               creditors           Tax collectors
                 Producing
              External (Special)
                   Reports                      Regulatory agencies                 others


                                         Taking                               Billing
                 Supporting                                                                      others
                                        customer                             customers
                  Routine                Orders            Delivering
                                                           goods and                     Collecting
                  Activities
                                                            services                        cash


Accounting
Information                           Which products              Which customers
                  Decision                                                                      others
  Systems                             are selling well ?           are doing the
                  Support                                          most buying ?



                  Planning           Budget           Revenues
                    And                                                 others
                                    Standard
                   Control                            Expenses
                                      Costs


                                                                                  Access
               Implementing         policies
                                                 Maintain accurate                 data
                 Internal                                                                       others
                                                  financial data                   Error
                  Control          procedures
                                                                                   Check

				
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posted:11/1/2011
language:English
pages:11