Accounting Information Systems Essay Example
INTRODUCTION
Documentation explains how AISs operate and is therefore a vital part of any accounting system. For example, documentation describes the tasks for recording accounting data, the procedures that users must perform to operate computer applications, the processing steps that AISs follow, and the logical and physical flows of accounting data through the system. This chapter explains in greater detail why accountants need to understand documentation and describes some tools for diagramming complex systems. Accountants can use many different types of logic charts to trace the flow of accounting data through an AIS. For example, document flowcharts describe the physical flow of order forms, requisition slips, and similar hard-copy documents through an AIS. These flowcharts pictorially represent data paths in compact formats and therefore save pages of narrative description. System flowcharts are similar to document flowcharts, except that system flowcharts usually focus on the electronic flows of data in computerized AISs. Other examples of documentation aids include process maps, data flow diagrams, program flowcharts, and decision tables. This chapter describes all of these documentation aids, as well as some computerized tools for creating them. Today, many end users develop computer applications for themselves. This end-user programming is very helpful to managers, who consequently do not require IT professionals to develop simple word-processing, spreadsheet, or database applications. But end-user programming can also be a problem because many employees do not know how to document their work properly or simply don’t do so. The final section of this chapter examines the topic of end-user programming and documentation in greater detail.
WHY DOCUMENTATION IS IMPORTANT
Accountants do not need to understand exactly how computers process the data of a particular accounting application, but it is important for them to understand the documentation that
Documentation explains how AISs operate and is therefore a vital part of any accounting system. For example, documentation describes the tasks for recording accounting data, the procedures that users must perform to operate computer applications, the processing steps that AISs follow, and the logical and physical flows of accounting data through the system. This chapter explains in greater detail why accountants need to understand documentation and describes some tools for diagramming complex systems. Accountants can use many different types of logic charts to trace the flow of accounting data through an AIS. For example, document flowcharts describe the physical flow of order forms, requisition slips, and similar hard-copy documents through an AIS. These flowcharts pictorially represent data paths in compact formats and therefore save pages of narrative description. System flowcharts are similar to document flowcharts, except that system flowcharts usually focus on the electronic flows of data in computerized AISs. Other examples of documentation aids include process maps, data flow diagrams, program flowcharts, and decision tables. This chapter describes all of these documentation aids, as well as some computerized tools for creating them. Today, many end users develop computer applications for themselves. This end-user programming is very helpful to managers, who consequently do not require IT professionals to develop simple word-processing, spreadsheet, or database applications. But end-user programming can also be a problem because many employees do not know how to document their work properly or simply don’t do so. The final section of this chapter examines the topic of end-user programming and documentation in greater detail.
WHY DOCUMENTATION IS IMPORTANT
Accountants do not need to understand exactly how computers process the data of a particular accounting application, but it is important for them to understand the documentation that