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Internal & External  Information Flows Accountants as System Auditors
Internal Information Flows ,[object Object],[object Object],[object Object],[object Object]
Information Requirements ,[object Object],[object Object]
Information in Business ,[object Object],[object Object],[object Object]
What is a System? ,[object Object],[object Object],[object Object],[object Object]
System Decomposition versus System Interdependency ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
What is an Information System? ,[object Object]
Transactions ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Transactions, cont … Financial Transactions Nonfinancial Transactions Information  System User  Decision  Making Information
What is an Accounting Information System? ,[object Object],[object Object],[object Object],[object Object]
AIS versus MIS ,[object Object],[object Object],[object Object],[object Object],[object Object]
AIS versus MIS? IS AIS MIS GLS/FRS TPS MRS Finance Marketing Production HRS Distribution
AIS Subsystems ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
The General AIS Model
Data Sources ,[object Object],[object Object],[object Object],[object Object],[object Object]
Transforming the Data into Information ,[object Object],[object Object],[object Object],[object Object],[object Object]
1.  Data Collection   ,[object Object],[object Object],[object Object]
2.  Data Processing ,[object Object],[object Object],[object Object],[object Object],Merging Calculating Summarizing Comparing
3.  Data Management ,[object Object],[object Object],[object Object]
4.  Information Generation ,[object Object],[object Object],[object Object],[object Object]
Characteristics of Useful Information ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Information System Objectives in a Business Context ,[object Object],[object Object],[object Object],[object Object]
Organizational Structure ,[object Object],[object Object],[object Object],[object Object],[object Object]
Functional Areas ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Accounting Independence ,[object Object],[object Object],[object Object],[object Object]
The Computer Services Function Centralized Data  Processing Distributed Data Processing Most companies fall in between. All data processing is performed by one or more large computers housed at a central site that serves users  throughout the organization. Primary areas: database administration data processing systems development systems maintenance Reorganizing the computer services  function into small  information processing units that are distributed to end users and  placed under their control
Organization of Computer Services Function in a Centralized System
Organizational Structure for a Distributed Processing System
Potential Advantages of DDP ,[object Object],[object Object],[object Object],[object Object]
Potential Disadvantages of DDP ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Manual Process Model ,[object Object],[object Object],[object Object],[object Object],[object Object]
The Evolution of IS Models: The Flat-File Model
Data Redundancy Problems ,[object Object],[object Object],[object Object],[object Object],[object Object]
The Evolution of IS Models: The Database Model
An REA Data Model Example 34 Inventory Sales Sales person Cash  Collections Cash Customer Cashier M 1 M M M M M M M M 1 1 1 1 R E A Line items Party to Pays for Increases Made to Received from Received  by
REA Model ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Accountants as Information System Users ,[object Object],[object Object]
Accountants as System Designers ,[object Object],[object Object]
Accountants as System Auditors ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

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Accounting information sysytem @ doms

  • 1. Internal & External Information Flows Accountants as System Auditors
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  • 9. Transactions, cont … Financial Transactions Nonfinancial Transactions Information System User Decision Making Information
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  • 12. AIS versus MIS? IS AIS MIS GLS/FRS TPS MRS Finance Marketing Production HRS Distribution
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  • 26. The Computer Services Function Centralized Data Processing Distributed Data Processing Most companies fall in between. All data processing is performed by one or more large computers housed at a central site that serves users throughout the organization. Primary areas: database administration data processing systems development systems maintenance Reorganizing the computer services function into small information processing units that are distributed to end users and placed under their control
  • 27. Organization of Computer Services Function in a Centralized System
  • 28. Organizational Structure for a Distributed Processing System
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  • 32. The Evolution of IS Models: The Flat-File Model
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  • 34. The Evolution of IS Models: The Database Model
  • 35. An REA Data Model Example 34 Inventory Sales Sales person Cash Collections Cash Customer Cashier M 1 M M M M M M M M 1 1 1 1 R E A Line items Party to Pays for Increases Made to Received from Received by
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Editor's Notes

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  25. 6 Solves the following problems of the flat file approach no data redundancy - except for primary keys, data is only stored once single update current values task-data independence - users have access to the full domain of data available to the firm A database is a set of computer files that minimizes data redundancy and is accessed by one or more application programs for data processing. The database approach to data storage applies whenever a database is established to serve two or more applications, organizational units, or types of users. A database management system (DBMS) is a computer program that enables users to create, modify, and utilize database information efficiently.
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