Accountinginformationsystempowerpointchapter150页PPT文档
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1 –9
2013 Pearson Education, Inc. Publishing as Prentice Hall, AIS, 11/e, by Bodnar/Hopwood
Learning Objective 1 Understand the related concepts of business processes, transaction cycles, and internal control structure.
1 –1
2013 Pearson Education, Inc. Publishing as Prentice Hall, AIS, 11/e, by Bodnar/Hopwood
2013 Pearson Education, Inc. Publishing as Prentice Hall, AIS, 11/e, by Bodnar/Hopwood
1 –8
AIS and Application Architecture
AIS and information technology (IT) are strongly intertwined.
Manual Computerized
1– 2
2013 Pearson Education, Inc. Publishing as Prentice Hall, AIS, 11/e, by Bodnar/Hopwood
Information and Decisions
Who are the two main users of accounting information?
1 –7
2013 Pearson Education, Inc. Publishing as Prentice Hall, AIS, 11/e, by Bodnar/Hopwood
Learning Objective 3
Understand the development of information system application architecture.
Overview
An accounting information system (AIS) is a collection of resources designed to transform data into information.
Accounting information systems perform this transformation whether:
1 –4
Information Qualities
1 –5
2013 Pearson Education, Inc. Publishing as Prentice Hall, AIS, 11/e, by Bodnar/Hopwood
Information Systems
The term information systems suggests the use of information technology (IT) in an organization to provide information to users.
Electronic Data Processing Systems (EDP)
Data Processing Systems (DP) Management Information Systems (MIS) Decision Support Systems (DSS) Expert Systems (ES) Executive Information Systems (EIS) Accounting Information Systems (AIS)
1 –3
2013 Pearson Education, Inc. Publishing as Prentice Hall, AIS, 11/e, by Bodnar/Hopwood
Information and Decisions
Hierarchy of Internal Users
Top-Level Management
Hardware and
Software
Data
Information1 –6 Nhomakorabea2013 Pearson Education, Inc. Publishing as Prentice Hall, AIS, 11/e, by Bodnar/Hopwood
Types of Information Systems
The fundamental benefits of IT are:
Automation Information organization Communication
Applications architecture:
Ensure the suite of organization’s applications work together as a composite application according to the goals and objectives of the organization.
Middle Management
Lower-Level Management
Strategic Tactical
Summarization and Filtration
Operational Transaction oriented
2013 Pearson Education, Inc. Publishing as Prentice Hall, AIS, 11/e, by Bodnar/Hopwood
External users:
Internal users:
Stockholders
Managers at
Investors Creditors
different levels in the organization
Governmental agencies
Customers and vendors
2013 Pearson Education, Inc. Publishing as Prentice Hall, AIS, 11/e, by Bodnar/Hopwood
Learning Objective 1 Understand the related concepts of business processes, transaction cycles, and internal control structure.
1 –1
2013 Pearson Education, Inc. Publishing as Prentice Hall, AIS, 11/e, by Bodnar/Hopwood
2013 Pearson Education, Inc. Publishing as Prentice Hall, AIS, 11/e, by Bodnar/Hopwood
1 –8
AIS and Application Architecture
AIS and information technology (IT) are strongly intertwined.
Manual Computerized
1– 2
2013 Pearson Education, Inc. Publishing as Prentice Hall, AIS, 11/e, by Bodnar/Hopwood
Information and Decisions
Who are the two main users of accounting information?
1 –7
2013 Pearson Education, Inc. Publishing as Prentice Hall, AIS, 11/e, by Bodnar/Hopwood
Learning Objective 3
Understand the development of information system application architecture.
Overview
An accounting information system (AIS) is a collection of resources designed to transform data into information.
Accounting information systems perform this transformation whether:
1 –4
Information Qualities
1 –5
2013 Pearson Education, Inc. Publishing as Prentice Hall, AIS, 11/e, by Bodnar/Hopwood
Information Systems
The term information systems suggests the use of information technology (IT) in an organization to provide information to users.
Electronic Data Processing Systems (EDP)
Data Processing Systems (DP) Management Information Systems (MIS) Decision Support Systems (DSS) Expert Systems (ES) Executive Information Systems (EIS) Accounting Information Systems (AIS)
1 –3
2013 Pearson Education, Inc. Publishing as Prentice Hall, AIS, 11/e, by Bodnar/Hopwood
Information and Decisions
Hierarchy of Internal Users
Top-Level Management
Hardware and
Software
Data
Information1 –6 Nhomakorabea2013 Pearson Education, Inc. Publishing as Prentice Hall, AIS, 11/e, by Bodnar/Hopwood
Types of Information Systems
The fundamental benefits of IT are:
Automation Information organization Communication
Applications architecture:
Ensure the suite of organization’s applications work together as a composite application according to the goals and objectives of the organization.
Middle Management
Lower-Level Management
Strategic Tactical
Summarization and Filtration
Operational Transaction oriented
2013 Pearson Education, Inc. Publishing as Prentice Hall, AIS, 11/e, by Bodnar/Hopwood
External users:
Internal users:
Stockholders
Managers at
Investors Creditors
different levels in the organization
Governmental agencies
Customers and vendors