1. Introduction to Accounting Information Systems
Chapter 1
Chapter 1
Introduction to
Accounting
Information Systems
Introduction to Accounting Information Systems

2. Learning Objectives
To appreciate the complex, dynamic environment in which accounting is practiced.
To know the AIS, its relationship to the entire IS, and the IS’s link to the organization.
To recognize the accountant’s role in relation to the current environment for AIS.
To understand how to use this textbook effectively to learn AIS.

3. Challenges & opportunities for the accountant
Management consulting services.
Management accountants.
Internal auditors.
Independent auditors.
Other assurance services.

4. Elements in the Study of AIS

5. 1.0
System: 1.0
1.1 A
Subsystems: 1.1,1.2,1.3,1.4 C
1.2
1.4
1.3 B
1.3 D E
Interrelationships: A,B,C,D,E

6. F G 1.2 H 1.2.1 1.2.2 1.2.3 System: 1.2 Subsystems: 1.2.1,1.2.2,1.2.3
Interrelationships:
F,G,H
1.2.3 H

7. 1.0
1.1
1.2
1.3
1.4
1.2.1
1.2.2
1.2.3
System: 1.0 organization

8. STORAGE
PROCESSING
INPUT
OUTPUT
Users

9. MIS AIS Sales/Marketing Information System Production Information
Finance
Information
System
Personnel
Information
System
AIS

10. Integrated Production Processes
AIS
Order Entry/
Sales
Billing/AR/
Cash Receipts
Purchasing/AP/
Cash Payments
Inventory
Integrated Production Processes
General Ledger
& business
reporting

12. Transaction Processing
Vertical information flows
Strategic
Management
Tactical Management
Operations
Management
Operations and
Transaction Processing
Horizontal information flows

13. Accountant’s Role re AIS
Designer
User
Auditor

14. Learning Objectives
To appreciate the complex, dynamic environment in which accounting is practiced.
To know the AIS, its relationship to the entire IS, and the IS’s link to the organization.
To recognize the accountant’s role in relation to the current environment for AIS.
To understand how to use this textbook effectively to learn AIS.