SlideShare a Scribd company logo
1 of 28
MODULE 1: INTRODUCTION TO
INFORMATION SYSTEMS:
ACCOUNTANT’S PERSPECTIVE
GROUP 1
A business resource that:
• needs to be appriopriately
managed
• is vital to the survival of
contemporary business
Support the firm’s day-to-day
operation
Support management decion-
making (strategic)
Support the stewardship function
of management (valuation)
TOP MANAGEMENT
MIDDLE MANAGEMENT
OPERATIONS MANAGEMENT
OPERATIONS PERSONNEL
The set of formal procedures
by which data are collected,
processed into information, and
distributed to users.
• System that processes the
non-financial transactions
• Supports the 4 financial
areas of business
accounting and finance,
sales, marketing,
manufacturing, distribution,
and human resources.
MANAGEMENT
INFORMATION SYSTEM
(MIS)
• Identifies, collects, processes,
and communicates economic
information about a firm using
a wide variety of technologies
• Distribute transaction
information to operations
personnel to coordinate many
key tasks.
ACCOUNTING
INFORMATION SYSTEM
(AIS)
General Ledger/Financial Reporting System
(GL/FRS)
Management Reporting System (MRS)
Transactions Processing System (TPS)
• Produces financial statements and
reports
• Non-discretionary reporting is a type of
reporting in which the organization has
few or no choice in the information it
provides.
• Much of this information consists of
traditional financial statements, tax
returns and other legal documents.
• Produces special-purpose reports for
internal use
• Discretionary reporting is a type of
reporting in which the organization can
choose what information to report and
how to present it.
• Supports daily business operations
• Expenditure Cycle
*Purchase System
*Cash Disbursement System
*Payroll Processing System
*Fixed Asset System
• Conversion Cycle
*Cost Accounting System
*Production and Planning Control System
• Revenue Cycle
*Sales Processing System
*Cash Receipts System
-are specialized subset of information
system that processes:
• Financial transactions; e.g. sale of goods
• Non Financial transactions that directly
affect the processing of financial
transactions; e.g. addition of newly approved
vendor
• Transaction> Information System>
Information> User Decision
-are events that affect the
areas of interest to the
organization and are processed
by its information system as a
unit of work.
-economic event that affects
the assets and equities of the
organization.
-measured in financial terms
and is reflected in the
accounts of the firm
FINANCIAL
TRANSACTIONS
-events that do not hit
the narrow definition of
financial transactions
NON-FINANCIAL
TRANSACTIONS
Transactions can be categorized into two
types;
AIS is a model that describes all of the
information systems regardless of their
technological architecture.
External financial
transactions are the
most common source of
data for most
organizations.
INTERNAL
SOURCES
Internal financial
transactions involve the
exchange or movement
of resources
within the organization.
EXTERNAL
SOURCES
Financial Transactions that eneter the information
system from both internal and external sources.
TRANSACTION OR
DATA SOURCES
• The first operational stage in the
information system. It involves;
i. Capturing transaction data
ii. Recording data onto forms
iii. Validating and editing the data
• A group that manages the computer
resources used to perform the day-to-day
processing of transactions.
• It involves classifying, transcribing, sorting,
batching, merging, calculating,
summarizing, and comparing collected
data.
• Once processed, data is stored in
repository or database.
• It includes storing, retrieving or deleting
processed data.
• The process of compiling, arranging,
formatting and preparing data for
presentation to the end user.
• One must ensure that the information
shared to the end-users is “useful
information” (CARTS)
I. COMPLETENESS
II. ACCURACY
III. RELEVANCE
IV. TIMELINESS
V. SUMMARIZATION
END USERS are users for whom the system is
built.
EXTERNAL END USERS
INTERNAL END USERS
An output sent back to the
system as a source of date which
may be external or internal and
can be used to initiate or alter a
process.
• It refers to the systematic organization of data.
• It is a basic concept in data and database theory that
helps to show the relationship between smaller and
larger components in a database or data file.
• It is used to give a batter sense of understanding
about the components of data and how they are
related.
• The most elemental piece of potential piece of
potentially useful data in the database.
• It holds a single fact or attribute of an entity.
• In a form you may refer to them as a data field.
• The collection of data attributes is known as the
RECORD.
• A record is a complete set of attributes for
a single occurrence within an entity class or
collection od related fields.
• A complete set of records of an
identical class
REPORTERS:
ERWIN MAGALLANES
JERALYN FUENTES
ALIYAH ELOISA JEAN REAL

More Related Content

Similar to G1-IT-REPORT.pptx........,D,FM,M.........

ch01.ppt jammes hall accounting information
ch01.ppt jammes hall accounting informationch01.ppt jammes hall accounting information
ch01.ppt jammes hall accounting information
saiinpeer
 
Management information systems
Management information systemsManagement information systems
Management information systems
navin1
 
Management Information Systems
Management Information SystemsManagement Information Systems
Management Information Systems
Ram Dutt Shukla
 
Management Information Systems
Management  Information  SystemsManagement  Information  Systems
Management Information Systems
Ram Dutt Shukla
 

Similar to G1-IT-REPORT.pptx........,D,FM,M......... (20)

Information System & Business applications
Information System & Business applicationsInformation System & Business applications
Information System & Business applications
 
ch01.ppt jammes hall accounting information
ch01.ppt jammes hall accounting informationch01.ppt jammes hall accounting information
ch01.ppt jammes hall accounting information
 
management information systems-an introduction
management information systems-an introductionmanagement information systems-an introduction
management information systems-an introduction
 
MA-26-AIS-Notes.ppt
MA-26-AIS-Notes.pptMA-26-AIS-Notes.ppt
MA-26-AIS-Notes.ppt
 
ch01.ppt
ch01.pptch01.ppt
ch01.ppt
 
AIS-CHAPTER-1.ppt
AIS-CHAPTER-1.pptAIS-CHAPTER-1.ppt
AIS-CHAPTER-1.ppt
 
AIS-CHAPTER-1.ppt
AIS-CHAPTER-1.pptAIS-CHAPTER-1.ppt
AIS-CHAPTER-1.ppt
 
Management information systems
Management information systemsManagement information systems
Management information systems
 
_Accounting information system_3.pdf
_Accounting information system_3.pdf_Accounting information system_3.pdf
_Accounting information system_3.pdf
 
IS Unit 3 in bca sem 5 sttudentt in computter
IS Unit 3 in bca sem 5 sttudentt in computterIS Unit 3 in bca sem 5 sttudentt in computter
IS Unit 3 in bca sem 5 sttudentt in computter
 
AIS Chapter 01 Overview Accounting Information System
AIS Chapter 01 Overview Accounting Information SystemAIS Chapter 01 Overview Accounting Information System
AIS Chapter 01 Overview Accounting Information System
 
Management Information Systems
Management Information SystemsManagement Information Systems
Management Information Systems
 
Unit 1 Introduction to MIS, MIS & Data Mining , MIS & Decision Making
Unit  1 Introduction to MIS, MIS & Data Mining , MIS & Decision MakingUnit  1 Introduction to MIS, MIS & Data Mining , MIS & Decision Making
Unit 1 Introduction to MIS, MIS & Data Mining , MIS & Decision Making
 
Management Information System: Introduction and Overview
Management Information System: Introduction and OverviewManagement Information System: Introduction and Overview
Management Information System: Introduction and Overview
 
Lecture 5 the information system a general model of ais:update version
Lecture 5  the information system   a general model of ais:update versionLecture 5  the information system   a general model of ais:update version
Lecture 5 the information system a general model of ais:update version
 
System Analysis and Design chap 1 to 8.docx
System Analysis and Design chap 1 to 8.docxSystem Analysis and Design chap 1 to 8.docx
System Analysis and Design chap 1 to 8.docx
 
Management Information Systems
Management  Information  SystemsManagement  Information  Systems
Management Information Systems
 
Management information system ( MIS )
Management information system ( MIS )Management information system ( MIS )
Management information system ( MIS )
 
Management Information System
Management Information SystemManagement Information System
Management Information System
 
introduction to management information systems (MIS)
introduction to management information systems (MIS)introduction to management information systems (MIS)
introduction to management information systems (MIS)
 

Recently uploaded

一比一原版(Dundee毕业证书)英国爱丁堡龙比亚大学毕业证如何办理
一比一原版(Dundee毕业证书)英国爱丁堡龙比亚大学毕业证如何办理一比一原版(Dundee毕业证书)英国爱丁堡龙比亚大学毕业证如何办理
一比一原版(Dundee毕业证书)英国爱丁堡龙比亚大学毕业证如何办理
AS
 
一比一原版帝国理工学院毕业证如何办理
一比一原版帝国理工学院毕业证如何办理一比一原版帝国理工学院毕业证如何办理
一比一原版帝国理工学院毕业证如何办理
F
 
Russian Escort Abu Dhabi 0503464457 Abu DHabi Escorts
Russian Escort Abu Dhabi 0503464457 Abu DHabi EscortsRussian Escort Abu Dhabi 0503464457 Abu DHabi Escorts
Russian Escort Abu Dhabi 0503464457 Abu DHabi Escorts
Monica Sydney
 
pdfcoffee.com_business-ethics-q3m7-pdf-free.pdf
pdfcoffee.com_business-ethics-q3m7-pdf-free.pdfpdfcoffee.com_business-ethics-q3m7-pdf-free.pdf
pdfcoffee.com_business-ethics-q3m7-pdf-free.pdf
JOHNBEBONYAP1
 
一比一原版贝德福特大学毕业证学位证书
一比一原版贝德福特大学毕业证学位证书一比一原版贝德福特大学毕业证学位证书
一比一原版贝德福特大学毕业证学位证书
F
 
一比一原版田纳西大学毕业证如何办理
一比一原版田纳西大学毕业证如何办理一比一原版田纳西大学毕业证如何办理
一比一原版田纳西大学毕业证如何办理
F
 

Recently uploaded (20)

Vip Firozabad Phone 8250092165 Escorts Service At 6k To 30k Along With Ac Room
Vip Firozabad Phone 8250092165 Escorts Service At 6k To 30k Along With Ac RoomVip Firozabad Phone 8250092165 Escorts Service At 6k To 30k Along With Ac Room
Vip Firozabad Phone 8250092165 Escorts Service At 6k To 30k Along With Ac Room
 
APNIC Updates presented by Paul Wilson at ARIN 53
APNIC Updates presented by Paul Wilson at ARIN 53APNIC Updates presented by Paul Wilson at ARIN 53
APNIC Updates presented by Paul Wilson at ARIN 53
 
Trump Diapers Over Dems t shirts Sweatshirt
Trump Diapers Over Dems t shirts SweatshirtTrump Diapers Over Dems t shirts Sweatshirt
Trump Diapers Over Dems t shirts Sweatshirt
 
一比一原版(Dundee毕业证书)英国爱丁堡龙比亚大学毕业证如何办理
一比一原版(Dundee毕业证书)英国爱丁堡龙比亚大学毕业证如何办理一比一原版(Dundee毕业证书)英国爱丁堡龙比亚大学毕业证如何办理
一比一原版(Dundee毕业证书)英国爱丁堡龙比亚大学毕业证如何办理
 
💚 Call Girls Bahraich 9332606886 High Profile Call Girls You Can Get The S...
💚 Call Girls Bahraich   9332606886  High Profile Call Girls You Can Get The S...💚 Call Girls Bahraich   9332606886  High Profile Call Girls You Can Get The S...
💚 Call Girls Bahraich 9332606886 High Profile Call Girls You Can Get The S...
 
一比一原版帝国理工学院毕业证如何办理
一比一原版帝国理工学院毕业证如何办理一比一原版帝国理工学院毕业证如何办理
一比一原版帝国理工学院毕业证如何办理
 
Russian Escort Abu Dhabi 0503464457 Abu DHabi Escorts
Russian Escort Abu Dhabi 0503464457 Abu DHabi EscortsRussian Escort Abu Dhabi 0503464457 Abu DHabi Escorts
Russian Escort Abu Dhabi 0503464457 Abu DHabi Escorts
 
pdfcoffee.com_business-ethics-q3m7-pdf-free.pdf
pdfcoffee.com_business-ethics-q3m7-pdf-free.pdfpdfcoffee.com_business-ethics-q3m7-pdf-free.pdf
pdfcoffee.com_business-ethics-q3m7-pdf-free.pdf
 
APNIC Policy Roundup, presented by Sunny Chendi at the 5th ICANN APAC-TWNIC E...
APNIC Policy Roundup, presented by Sunny Chendi at the 5th ICANN APAC-TWNIC E...APNIC Policy Roundup, presented by Sunny Chendi at the 5th ICANN APAC-TWNIC E...
APNIC Policy Roundup, presented by Sunny Chendi at the 5th ICANN APAC-TWNIC E...
 
Sensual Call Girls in Tarn Taran Sahib { 9332606886 } VVIP NISHA Call Girls N...
Sensual Call Girls in Tarn Taran Sahib { 9332606886 } VVIP NISHA Call Girls N...Sensual Call Girls in Tarn Taran Sahib { 9332606886 } VVIP NISHA Call Girls N...
Sensual Call Girls in Tarn Taran Sahib { 9332606886 } VVIP NISHA Call Girls N...
 
Real Men Wear Diapers T Shirts sweatshirt
Real Men Wear Diapers T Shirts sweatshirtReal Men Wear Diapers T Shirts sweatshirt
Real Men Wear Diapers T Shirts sweatshirt
 
Story Board.pptxrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrr
Story Board.pptxrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrStory Board.pptxrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrr
Story Board.pptxrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrr
 
一比一原版贝德福特大学毕业证学位证书
一比一原版贝德福特大学毕业证学位证书一比一原版贝德福特大学毕业证学位证书
一比一原版贝德福特大学毕业证学位证书
 
20240509 QFM015 Engineering Leadership Reading List April 2024.pdf
20240509 QFM015 Engineering Leadership Reading List April 2024.pdf20240509 QFM015 Engineering Leadership Reading List April 2024.pdf
20240509 QFM015 Engineering Leadership Reading List April 2024.pdf
 
South Bopal [ (Call Girls) in Ahmedabad ₹7.5k Pick Up & Drop With Cash Paymen...
South Bopal [ (Call Girls) in Ahmedabad ₹7.5k Pick Up & Drop With Cash Paymen...South Bopal [ (Call Girls) in Ahmedabad ₹7.5k Pick Up & Drop With Cash Paymen...
South Bopal [ (Call Girls) in Ahmedabad ₹7.5k Pick Up & Drop With Cash Paymen...
 
一比一原版田纳西大学毕业证如何办理
一比一原版田纳西大学毕业证如何办理一比一原版田纳西大学毕业证如何办理
一比一原版田纳西大学毕业证如何办理
 
20240508 QFM014 Elixir Reading List April 2024.pdf
20240508 QFM014 Elixir Reading List April 2024.pdf20240508 QFM014 Elixir Reading List April 2024.pdf
20240508 QFM014 Elixir Reading List April 2024.pdf
 
Local Call Girls in Gomati 9332606886 HOT & SEXY Models beautiful and charmi...
Local Call Girls in Gomati  9332606886 HOT & SEXY Models beautiful and charmi...Local Call Girls in Gomati  9332606886 HOT & SEXY Models beautiful and charmi...
Local Call Girls in Gomati 9332606886 HOT & SEXY Models beautiful and charmi...
 
20240507 QFM013 Machine Intelligence Reading List April 2024.pdf
20240507 QFM013 Machine Intelligence Reading List April 2024.pdf20240507 QFM013 Machine Intelligence Reading List April 2024.pdf
20240507 QFM013 Machine Intelligence Reading List April 2024.pdf
 
Meaning of On page SEO & its process in detail.
Meaning of On page SEO & its process in detail.Meaning of On page SEO & its process in detail.
Meaning of On page SEO & its process in detail.
 

G1-IT-REPORT.pptx........,D,FM,M.........

  • 1. MODULE 1: INTRODUCTION TO INFORMATION SYSTEMS: ACCOUNTANT’S PERSPECTIVE GROUP 1
  • 2.
  • 3. A business resource that: • needs to be appriopriately managed • is vital to the survival of contemporary business
  • 4. Support the firm’s day-to-day operation Support management decion- making (strategic) Support the stewardship function of management (valuation)
  • 5. TOP MANAGEMENT MIDDLE MANAGEMENT OPERATIONS MANAGEMENT OPERATIONS PERSONNEL
  • 6.
  • 7. The set of formal procedures by which data are collected, processed into information, and distributed to users.
  • 8. • System that processes the non-financial transactions • Supports the 4 financial areas of business accounting and finance, sales, marketing, manufacturing, distribution, and human resources. MANAGEMENT INFORMATION SYSTEM (MIS) • Identifies, collects, processes, and communicates economic information about a firm using a wide variety of technologies • Distribute transaction information to operations personnel to coordinate many key tasks. ACCOUNTING INFORMATION SYSTEM (AIS)
  • 9. General Ledger/Financial Reporting System (GL/FRS) Management Reporting System (MRS) Transactions Processing System (TPS)
  • 10. • Produces financial statements and reports • Non-discretionary reporting is a type of reporting in which the organization has few or no choice in the information it provides. • Much of this information consists of traditional financial statements, tax returns and other legal documents.
  • 11. • Produces special-purpose reports for internal use • Discretionary reporting is a type of reporting in which the organization can choose what information to report and how to present it.
  • 12. • Supports daily business operations • Expenditure Cycle *Purchase System *Cash Disbursement System *Payroll Processing System *Fixed Asset System • Conversion Cycle *Cost Accounting System *Production and Planning Control System • Revenue Cycle *Sales Processing System *Cash Receipts System
  • 13.
  • 14. -are specialized subset of information system that processes: • Financial transactions; e.g. sale of goods • Non Financial transactions that directly affect the processing of financial transactions; e.g. addition of newly approved vendor • Transaction> Information System> Information> User Decision
  • 15. -are events that affect the areas of interest to the organization and are processed by its information system as a unit of work.
  • 16. -economic event that affects the assets and equities of the organization. -measured in financial terms and is reflected in the accounts of the firm FINANCIAL TRANSACTIONS -events that do not hit the narrow definition of financial transactions NON-FINANCIAL TRANSACTIONS Transactions can be categorized into two types;
  • 17. AIS is a model that describes all of the information systems regardless of their technological architecture.
  • 18. External financial transactions are the most common source of data for most organizations. INTERNAL SOURCES Internal financial transactions involve the exchange or movement of resources within the organization. EXTERNAL SOURCES Financial Transactions that eneter the information system from both internal and external sources. TRANSACTION OR DATA SOURCES
  • 19.
  • 20.
  • 21.
  • 22. • The first operational stage in the information system. It involves; i. Capturing transaction data ii. Recording data onto forms iii. Validating and editing the data • A group that manages the computer resources used to perform the day-to-day processing of transactions. • It involves classifying, transcribing, sorting, batching, merging, calculating, summarizing, and comparing collected data.
  • 23. • Once processed, data is stored in repository or database. • It includes storing, retrieving or deleting processed data. • The process of compiling, arranging, formatting and preparing data for presentation to the end user. • One must ensure that the information shared to the end-users is “useful information” (CARTS) I. COMPLETENESS II. ACCURACY III. RELEVANCE IV. TIMELINESS V. SUMMARIZATION
  • 24. END USERS are users for whom the system is built. EXTERNAL END USERS INTERNAL END USERS
  • 25. An output sent back to the system as a source of date which may be external or internal and can be used to initiate or alter a process.
  • 26. • It refers to the systematic organization of data. • It is a basic concept in data and database theory that helps to show the relationship between smaller and larger components in a database or data file. • It is used to give a batter sense of understanding about the components of data and how they are related.
  • 27. • The most elemental piece of potential piece of potentially useful data in the database. • It holds a single fact or attribute of an entity. • In a form you may refer to them as a data field. • The collection of data attributes is known as the RECORD. • A record is a complete set of attributes for a single occurrence within an entity class or collection od related fields. • A complete set of records of an identical class