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AIS-M01-04.pdf - DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF...

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DR. FILEMON C. AGUILAR MEMORIAL COLLEGEOF LAS PINASGolden Gate Subdivision, Talon III, Las Piñas CityTel Nos. 519-1960/4788671/4031985Course Code and Title:Accounting Information SystemLesson 1:Introduction to AIS, Business Processes and InformationTechnologyINTRODUCTIONThe purpose of this module is to place the subject of Accounting Information System in perspectivefor Accountants.OBJECTIVES1.The importance of Accounting Information System to accountants2.Overview of Accounting Information System3.Learn the three types of Accounting Information System4.Overview of business processes5.Learn the concept of Cloud Computing6.Learn how Information Technology (IT) influence Accounting Information Technology7.Be more aware of what is new in the area of Accounting Information Systems in the recentworldPRESENTATIONWhat is AIS?-The study of AIS deals with the questionsoHow can we provide good management information whilemaintaining a system of internal control that meets certainrequirementsoHow can an organization create and manage effectiveinformation systems andbusiness processes that minimizerelated enterprise risks-The study of application of Information Technology to accounting systems (financialaccounting , Managerial accounting- cost and budgeting, auditing and taxation)ManagerialAccountingITAuditingFinancialAccountingTaxation
DR. FILEMON C. AGUILAR MEMORIAL COLLEGEOF LAS PINASGolden Gate Subdivision, Talon III, Las Piñas CityTel Nos. 519-1960/4788671/4031985-Collection of data and processing procedures that create needed information for its users-AIS has foundations in:oInformation technologyoBusiness processesoStrategic managementoSecurityoInternal controlKey ideas1.The accounting professionals today are shifting their focus from beingbusiness accountants and auditors towards being information managementand business measurement professionals2.Information systems consist of integral parts working together to enableto organization to move forwarda.Accounting professional can be the; external or internal auditor,corporate accountantor managerThe accounting professional should have a solid understanding of:1.Key information qualities2.Critical information technologies that drive information systems3.Core business processes that allow an organization to operate effectively and efficiently4.Common documentation tools used to diagram and assess business processes5.Vital organizational and IT governance and internal control concepts thatcan be applied to mitigate risks.Framework of Information System
DR. FILEMON C. AGUILAR MEMORIAL COLLEGEOF LAS PINASGolden Gate Subdivision, Talon III, Las Piñas CityTel Nos. 519-1960/4788671/4031985Information System ObjectivesEach organization must tailor its information system to the needs of its users.

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Term
Spring
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Tags
Accounting software, Golden Gate Subdivision, C AGUILAR MEMORIAL COLLEGE

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