Ais Ppt Chapter 1
Accounting Information Systems, 6th edition James A. Hall
COPYRIGHT © 2009 South-Western, a division of Cengage Learning. Cengage Learning and South-Western are trademarks used herein under license
Objectives for Chapter 1
Primary information flows within the business
environment Accounting information systems and management information systems The general model for information systems Financial transactions from non-financial transactions The functional areas of a business Two main stages in the evolution of information systems Three roles of accountants in an information system
Internal & External Information Flows
Internal Information Flows
Horizontal flows of information used primarily at the
operations level to capture transaction and operations data Vertical flows of information
downward flows — instructions, quotas, and budgets upward flows — aggregated transaction and operations
data
Information Requirements
Each user group has unique information requirements. The higher the level of the organization, the greater
the need for more aggregated information and less need for detail.
Information in Business
Information is a business resource
that: needs to be appropriately managed is vital to the survival of contemporary businesses
What is a System?
A group of interrelated multiple components or
subsystems that serve a common purpose System or subsystem?
A system is called a subsystem when it is viewed as a
component of a larger system. A subsystem is considered a system when it is the focus of attention.
System Decomposition versus System Interdependency
System Decomposition the process of dividing the system into smaller subsystem parts System Interdependency distinct parts are not self-contained they are reliant upon the functioning of the other parts of the system all distinct parts must be functioning or the system will fail
What is an
COPYRIGHT © 2009 South-Western, a division of Cengage Learning. Cengage Learning and South-Western are trademarks used herein under license
Objectives for Chapter 1
Primary information flows within the business
environment Accounting information systems and management information systems The general model for information systems Financial transactions from non-financial transactions The functional areas of a business Two main stages in the evolution of information systems Three roles of accountants in an information system
Internal & External Information Flows
Internal Information Flows
Horizontal flows of information used primarily at the
operations level to capture transaction and operations data Vertical flows of information
downward flows — instructions, quotas, and budgets upward flows — aggregated transaction and operations
data
Information Requirements
Each user group has unique information requirements. The higher the level of the organization, the greater
the need for more aggregated information and less need for detail.
Information in Business
Information is a business resource
that: needs to be appropriately managed is vital to the survival of contemporary businesses
What is a System?
A group of interrelated multiple components or
subsystems that serve a common purpose System or subsystem?
A system is called a subsystem when it is viewed as a
component of a larger system. A subsystem is considered a system when it is the focus of attention.
System Decomposition versus System Interdependency
System Decomposition the process of dividing the system into smaller subsystem parts System Interdependency distinct parts are not self-contained they are reliant upon the functioning of the other parts of the system all distinct parts must be functioning or the system will fail
What is an