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Presented by: Mr. Jhaun Paul G. Enriquez CE104 (Accounting Information Systems / Computerized Auditing and Accounting Systems) Introduction to Accounting Information Systems Source: Barganoff, Nancy A. Core Concepts of Accounting Information Systems 11 th edition . John Wiley & Sons, Inc., 2010
What is an AIS? Accounting Information System is a collection of data and processing procedures that creates needed information for its users. Computer Studies Program Source: Barganoff, Nancy A. Core Concepts of Accounting Information Systems 11 th edition, 2010
What is an AIS? Accounting Information System is the information subsystem within an organization that accumulates and processes information (both financial and non-financial) from the entity’s various subsystems and communicates this information to the organization’s users. Computer Studies Program Source: Barganoff, Nancy A. Core Concepts of Accounting Information Systems 11 th edition, 2010
Accounting in an AIS ,[object Object],Computer Studies Program ,[object Object],[object Object],Which to purchase?
Information vs. Data ,[object Object],Computer Studies Program ,[object Object],Model for Information System Components Raw data are also important because they mark the starting point of an audit trail
Systems in an AIS ,[object Object],Computer Studies Program ,[object Object],[object Object]
The Information Age ,[object Object],Computer Studies Program ,[object Object],[object Object],[object Object]
Current Trends in AIS ,[object Object],[object Object],[object Object],Computer Studies Program ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Current Trends in AIS ,[object Object],[object Object],[object Object],Computer Studies Program ,[object Object]
Enterprise Resource Planning Source: http://www.arhun.com/wp-content/uploads/2011/03/erp-system.jpg Computer Studies Program
Accounting and IT ,[object Object],[object Object],[object Object],[object Object],[object Object],Computer Studies Program
Accounting and IT ,[object Object],[object Object],Computer Studies Program
Accounting and IT ,[object Object],[object Object],[object Object],[object Object],Computer Studies Program
Accounting and IT ,[object Object],[object Object],[object Object],Computer Studies Program
Accounting and IT ,[object Object],[object Object],[object Object],[object Object],[object Object],Computer Studies Program
Accounting and IT ,[object Object],[object Object],[object Object],[object Object],[object Object],Computer Studies Program
Accounting and IT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Computer Studies Program
Accounting and IT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Computer Studies Program
Accounting and IT ,[object Object],[object Object],[object Object],[object Object],[object Object],Computer Studies Program
Accounting and IT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Computer Studies Program to evaluate and promote certain activities and behaviors.
Accounting and IT ,[object Object],[object Object],[object Object],Computer Studies Program Return of investment Track new customers per month Speed up business transactions Increase productivity Lessen company expense FP CK IBP L & G
Accounting and IT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Computer Studies Program
Accounting and IT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Computer Studies Program
Accounting and IT ,[object Object],[object Object],Computer Studies Program develop strategic plans review current system create new system apply and monitor system Planning System Analysis System Design Implementation and Follow-up
Accounting and IT ,[object Object],[object Object],[object Object],Computer Studies Program ,[object Object]
Accounting and IT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Computer Studies Program
Accounting and IT ,[object Object],[object Object],[object Object],[object Object],[object Object],Computer Studies Program
Computer Studies Program THANK YOU!

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1 introduction to ais

  • 1. Presented by: Mr. Jhaun Paul G. Enriquez CE104 (Accounting Information Systems / Computerized Auditing and Accounting Systems) Introduction to Accounting Information Systems Source: Barganoff, Nancy A. Core Concepts of Accounting Information Systems 11 th edition . John Wiley & Sons, Inc., 2010
  • 2. What is an AIS? Accounting Information System is a collection of data and processing procedures that creates needed information for its users. Computer Studies Program Source: Barganoff, Nancy A. Core Concepts of Accounting Information Systems 11 th edition, 2010
  • 3. What is an AIS? Accounting Information System is the information subsystem within an organization that accumulates and processes information (both financial and non-financial) from the entity’s various subsystems and communicates this information to the organization’s users. Computer Studies Program Source: Barganoff, Nancy A. Core Concepts of Accounting Information Systems 11 th edition, 2010
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