The document discusses accounting information systems (AIS), focusing on flowcharts, data flow diagrams (DFDs), and the importance of database management systems (DBMS). It outlines different documentation types and the significance of data independence, along with steps for designing a database system. Additionally, it covers applications of DBMS in various sectors and the purpose of AIS output, including financial statements and payroll stubs.

1. Accounting
Information
Systems
(AIS)

2. Flowcharts
Exist in two forms;
that is, document and
system flowcharts.
Process Map
Involves the use of
diagrams to document
business processes.
Data Flow
Diagram (DFD)
Is mainly used in AIS to
development process
particularly to analyze
an existing system.
Types of Documentation
There are many types of Accounting Information Systems (AIS) documentation
types or techniques.
Some of the AIS documentation includes:

3. External
Entity
Process
Data
Store
Data
Flow
DFD (Data Flow Diagrams) and Its Four Basic Elements
Data flow
diagrams
(DFD)
It is used to
graphically
represent the
flow of data in a
business
information
system.
It describes the
processes that
are involved in a
system to
transfer data
Data flow
diagrams
(DFD)
It can be divided
into logical and
physical.
The logical
data flow
diagram
describes flow
of data through
a system to
perform certain
functionality of a
business.
Describes the processes
that are involved in a
system to transfer data
from the input to the file
storage and reports
generation.
Represent a situation
when the system must
retain data
Shows the way
information flows
through a process or
system.
An outside system that
sends or receives data,
communicating with the
system being
diagrammed.

4. Why are databases importance and what are
their advantages?
1
Reduced data redundancy and improved data security
2
Reduced updating errors and increased consistency
3
Greater data integrity and independence from applications programs
4
Reduced data entry, storage, and retrieval costs
5
Improved data access to users through use of host and query languages
6
Facilitated development of new applications program

5. The Fundamental Concepts of Database
Systems
Data Base Management System
(DBMS): is a collection of programs
that enables users to create and
maintain a database. It provides an
environment that is both convenient
and efficient to use.
Data Dictionary: a data dictionary
contains metadata i.e data about the
database. All well-designed database
will include a data dictionary.
Data Independence: the ability to
make changes to data characteristics
without having to make changes to
the programs that access the data.
Data Language: stands for Data
Definition Language and it is used to
define database structure or pattern.

6. Applications of Data Base Management
System (DBMS)
Banking - All transactions
Airlines - Reservations, schedules
Manufacturing - Production, inventory, orders,
supply chain
Universities - Registrations, grades
Sales - Customers, products, purchase

7. Data Independence
Data independence: is the ability to make changes to data
characteristicswithouthavingto make changes totheprograms
thataccessthedata.
1. Logical Data Independence - Protection from changes in the
logicalstructureofdata
2. Physical Data Independence - Protection from changes in
thephysicalstructureofdata

8. Relational Database and How it Organizes Data
• Relational database is a type of database that stores and provides
access to data points that are related to one another and it is based
on the relational model, an intuitive, straightforward way of
representing data in tables.
• Relational database systems use a model that organizes data into
tables of rows (also called records or tuples) and columns (also
called attributes or fields).

9. Steps for Designing and implementing a
database system
1
• Determine the purpose of your database
2
• Find and organize the information required
3
• Divide the information into tables
4
• Turn information items into columns
5
• Specify primary keys
6
• Set up the table relationships
7
• Refine your design
8
• Apply the normalization rules

10. Steps for Developing a Resources, events, agents
(REA) for a Specific Transaction Cycle
Step 1
• Identify the Event
Entities
Step2
• Identify the Resource
Entities
Step3
Step 4
• Determine Associations and
Cardinalities between Entities
• Identify the Agent
Entities

11. The Revenue Cycle
OrderfromCustomer
ProcessingOrder
BillingandInvoice
Preparation
DeliveryofGoods
andServices
DeliveryReceivedby
Customer
Recording
Transactions
PaymentReceived

12. The Expenditure Cycle
Source: www.scribd.com/presentation/235823130/Oracle-Customer-Consignment-Process

13. Human resources/payroll cycle
Source: erdenesoyol.blogspot.com/2017/04/the-human-resoruces-management-and.html

14. Production Cycle
Source: slideplayer.com/slide/4554071/

15. Source: slideplayer.com/slide/3927712/

16. Purpose of Information Output of AIS
1. Financial
statements
2. Trial balance
3. Chart of accounts
4. Variance analysis
5. Final budget
document
6. Sales tax remittance
slips
7. Payroll stubs

17. Thank you!