Overview of AIS

Overview of AIS - ACCT 404 Accounting Information Systems...

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Janice H. Fergusson, CPA Lecturer ACCT 404 Accounting Information Systems ACCT 404 Accounting Information Systems
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Introduction to Accounting Information Systems (AIS) Introduction to Accounting Information Systems (AIS) What’s Inside: General Terms Define AIS – Why Study? Providing Information for Decision-Making Basic Strategies and Strategic Positions What’s Inside: General Terms Define AIS – Why Study? Providing Information for Decision-Making Basic Strategies and Strategic Positions
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A System . . . System – Set of two or more interrelated components that interact to achieve a goal Goal Conflict, Goal Congruence, Integration
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An Information System . . . Information system – set of two or more interrelated components that interact to produce effective information Data vs Information Data – facts recorded and stored Information – processed data used in decision making Data (Input) Processing Information (Output)
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Attributes of Effective Information Relevant Reliable Complete Timely Understandable Verifiable Accessible 5
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Overview of AIS - ACCT 404 Accounting Information Systems...

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