class8 - 33:010:458 33:010:458 Accounting Information...

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Unformatted text preview: 33:010:458 33:010:458 Accounting Information Accounting Information Systems Systems r. Peter R. Gillett Dr. Peter R. Gillett Associate Professor Department of Accounting, Business Ethics and Information Systems Rutgers Business SchoolNewark and New Brunswick Accounting Information Systems A.I.S. Class 8: Outline A.I.S. Class 8: Outline Flowcharts for automated Purchases EA Modeling Revisited REA Modeling Revisited UML 2.0 & VISIO Group Work: Orville Ornaments Unresolved Issues ? Next Class September 28, 2009 Dr. Peter R. Gillett 2 September 28, 2009 Dr. Peter R. Gillett 2 Accounting Information Systems Group Work Group Work Narrative and flowcharts in the Chapter 1 Appendix for automated Purchases September 28, 2009 Dr. Peter R. Gillett 3 September 28, 2009 Dr. Peter R. Gillett 3 Accounting Information Systems Business Processes and Events Business Processes and Events We distinguish events forming parts of business processes from information processes formation processes Information processes * record data about business events * aintain data maintain data * report useful information to decision makers September 28, 2009 Dr. Peter R. Gillett 4 September 28, 2009 Dr. Peter R. Gillett 4 Accounting Information Systems Business Processes and Events Business Processes and Events Business events * selecting a supplier * transporting and distributing goods * providing services * receiving payment Information events * recording customer orders * issuing invoices * adding new suppliers to master files * printing customer statements Decision events * selecting a new product line to develop September 28, 2009 Dr. Peter R. Gillett 5 * deciding to raise prices September 28, 2009 Dr. Peter R. Gillett 5 Accounting Information Systems Business Processes and Events Business Processes and Events Business processes may be linked in two ways * by sharing common resources * by an event in one process triggering an event in another process Decision processes may trigger * Business events * Information processes September 28, 2009 Dr. Peter R. Gillett 6 September 28, 2009 Dr. Peter R. Gillett 6 Accounting Information Systems Event Event-Oriented Modeling Oriented Modeling The Semantic Modeling Principle * Data in an information system should model y the structure of the relevant categories of reality in its application domain September 28, 2009 Dr. Peter R. Gillett 7 September 28, 2009 Dr. Peter R. Gillett 7 Accounting Information Systems Event Event-Oriented Modeling Oriented Modeling Applies Semantic Modeling specifically to accounting information systems Provides a way of identifying the relevant entities for EER diagrams he entities (or objects) of interest are the The entities (or objects) of interest are the events in the business processes, and the resources, agents involved We generally do not model the information or decision processes or events September 28, 2009 Dr. Peter R. Gillett 8 September 28, 2009 Dr. Peter R. Gillett 8 Accounting Information Systems...
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This note was uploaded on 03/19/2010 for the course ACCT 458 taught by Professor Gillett during the Fall '09 term at Rutgers.

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class8 - 33:010:458 33:010:458 Accounting Information...

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