BEC Ch 4 - BEC - Notes Chapter 4 http:/cpacfa.blogspot.com...

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BEC - Notes Chapter 4 http://cpacfa.blogspot.com Introduction to information technology Components of a business information system Hardware - the actual physical devices Software - the systems and programs that process data, turning into information Data - raw facts Network - communication media that allows multiple computers to share data and info simultaneously People - the different people associated with business information system\ A business information system has three primary roles in business operations - Process detailed data - Assist in making daily decisions - Assist in developing business strategies Information is used by different levels in the organization for different purposes A management information system (MIS) - provides management and other end users with reports An accounting information system (AIS) - type of management information system, it is part transaction processing system and partly knowledge system Sequence of events in an AIS 1. Transaction data is entered into the AIS 2. The original paper source documents (if any), are filed 3. Transactions are recorded in the appropriate journal 4. Transactions are posted to the general and subsidiary ledgers 5. Trail balances are prepared 6. Financial reports are generated An audit trial should allow an auditor to trace the work from both begin to end, and, end to beginning A decision support system (DSS) - provides interactive support for managers during the decision making process. A DSS is a type of MIS Executive information systems (EIS) - provides senior executives with immediate and easy access to internal and external information to assist the executives in monitoring the business. EIS assists in strategic, not daily, decision making. Types of reports Exception reports - produced when a specific problem or exception occurs Demand reports - produced on-demand Ad Hoc reports - produced on-demand, without the need of a programmer to get involved. Also known as a user report writer Query reports - produced based on a specific question posed by the end user (type of Ad hoc report) Push reports - produced based on information provided by end user (pushes information to computer) Roles and responsibilities within the IT Function System analyst - person who designs the computer system, the thinker Internally-developed system - these analysts will design the overall application system\ Purchased-system - analysts may be called system integrators Computer programmer - writes the computer programs 1
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BEC - Notes Chapter 4 http://cpacfa.blogspot.com - Application programmer/software developer - responsible for writing and/or maintaining application program. Also tests application programs and prepares computer operating instructions - System programmer - responsible for installing, supporting, monitoring, and maintaining the operating system Computer operator - responsible for scheduling processing jobs, running or monitoring scheduled production
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This note was uploaded on 05/11/2010 for the course CPA 2010 taught by Professor ?? during the Spring '10 term at Becker College.

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BEC Ch 4 - BEC - Notes Chapter 4 http:/cpacfa.blogspot.com...

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