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Accounting
information system
A Business process approach
FREDERICK L. JONES
DASARATHA V. RAMA
Jones Rama
LOGO
INTRODUCTION TO
ACCOUNTING
INFORMATION SYSTEMS
Hanan H. Almarhabi
Contents
1
BUSINESS PROCESS
business process is
a sequence of activities performed by a business for acquiring, producing, and
selling goods and services.
There are several models of business process have been developed, the
useful model is that which views a companys business process in terms of its transaction
cycles.
There are three main transaction cycles:
(1) An acquisition cycle.
(2) A conversion cycle.
(3) A revenue cycle.
Business Processes and (AIS)
2
INFORMATION SYSTEMS
Overlap of Subsystems
Marketing Production
All subsystems of (MIS) are
important and different information is needed
to carry out their respective function, And
substantial overlaps in the information system
requirements have arose between these
subsystems because they use data about the
same underlying business processes.
Human Accounting
Resources & Finance
Scope of an (AIS)
Figure demonstrates the substantial overlap in the
(AIS) is a subsystem that provides information system requirements of these four
accounting and financial information, as well as subsystems.
other information obtained in the routine
processing of accounting transaction.
Uses of (AIS)
Producing External Reports
Businesses use (AIS) to produce special
reports that follow a required structure established
Producing External Reports by organizations such as (FASB). These reports
include financial statements, tax returns, etc
Decision Support
Planning and Control Information is needed for nonroutine decision
support at all levels of an organization. Some
information are critical for planning, deciding,
marketing functions.
Planning and Control
An information system is required for planning
and control activities as well. Historical data can be
extracted from the database and used to forecast
growth and cash flows. Planners can use data
mining to reveal long-term trends and relationships.
Uses of (AIS)
Implementing Internal
Control
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Accounting Applications and Software
Accounting Applications
Applications are computer programs that are used to serve particular purpose. Accounting
applications provide the information needed for the five uses mentioned. Accounting applications
are organized according to transaction cycles.
Role of
The relation to the (AIS)
accountants