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Presentation on theme: "ACCOUNTING INFORMATION SYSTEMS"— Presentation transcript:

Core Concepts of ACCOUNTING INFORMATION SYSTEMS Moscove, Simkin & Bagranoff Developed by: S. Bhattacharya, Ph.D. Florida Atlantic University John Wiley & Sons, Inc.

2 Chapter 16 Information Technology and AISs
Introduction The Importance of Information Technology to Accountants Input, Processing and Output Devices Secondary Storage Devices Data Communications and Networks Computer Software

3 The Importance of Information Technology to Accountants
The AICPA’s Top 10 Information Technologies for 2004 Information Security Anti-Spam Technology Digital Organization Database and Application Integration Wireless Technology Disaster Recovery Data Mining Virtual Office Business Exchange Technology Messaging Applications

4 Input, Processing and Output Devices
Input Devices Source documents and data transcription POS devices MICR OCR Plastic cards with magnetic strips Microcomputer input devices Audio input

5 Input, Processing and Output Devices
Central Processing Units Primary memory Microprocessors Computers, processing speeds and AISs

6 Input, Processing and Output Devices
Printers Video output Multimedia

7 Secondary Storage Devices
Magnetic (hard) disks Floppy disks CD-ROMs and DVDs Flash memory Image processing

8 Data Communications and Networks
Communication Channels and Protocols LANs WANs Client/Server Computing Wireless Data Communications

9 Computer Software Operating Systems Application Software
Programming Languages

10 Copyright Copyright 2005 John Wiley & Sons, Inc. All rights reserved.
Reproduction or translation of this work beyond that permitted in Section 117 of the 1976 United States Copyright Act without the express written permission of the copyright owner is unlawful. Request for further information should be addressed to the Permissions Department, John Wiley & Sons, Inc. The purchaser may make backup copies for his/her own use only and not for distribution or resale. The Publisher assumes no responsibility for errors, omissions, or damages, caused by the use of these programs or from the use of the information contained herein.

11 Chapter 16


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