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Accounting information Accounting Information Financial Accounting Financial English-Chp Financial Enlgish-Chp PPT Accounting Informa Building up Cross-Cult Questions to be addressed in this chapter include: — What is the meaning of system, data, and information?
A system is: — A set of interrelated components — That interact — To achieve a goal? Most systems are composed of smaller subsystems.
Goal conflict occurs when the activity of a subsystem is not consistent with another subsystem or with the larger system. The larger and more complicated a system, the more difficult it is to achieve goal congruence.
The systems concept encourages integration i. Data are facts that are collected, recorded, stored, and processed by an information system. Organizations collect data about: — Events that occur — Resources that are affected by those events — Agents who participate in the events? Information is different from data. Information is data that have been organized and processed to provide meaning to a user.
Usually, more information and better information translates into better decisions. However, when you get more information than you can effectively assimilate, you suffer from information overload. Reduction of uncertainty?
Improved decisions? Improved ability to plan and schedule activities? Collecting data? Processing data? Storing data? Distributing information to users? Characteristics that make information useful: — Relevance It reduces uncertainty by helping you predict what will happen or confirm what already has happened. Characteristics that make information useful: — Relevance — Reliability — Completeness — Timeliness You get it in time to make your decision.
Characteristics that make information useful: — Relevance — Reliability — Completeness A consensus notion—the nature of the — Timeliness information is such that different people would tend to — Understandability produce the same result. Characteristics that make information useful: — Relevance — Reliability — Completeness — Timeliness — Understandability to it when you need it and in a You can get format — Verifiability you can use.
Information is provided to both: — External users — Internal users? Internal users primarily use discretionary information. The primary focus in producing this information is ensuring that benefits exceed costs, i. An AIS is a system that collects, records, stores, and processes data to produce information for decision makers. It can: — Use advanced technology; or — Be a simple paper-and-pencil system; or — Be something in between.
Technology is simply a tool to create, maintain, or improve a system.
Romney Ais 11 ppt
Accounting information Accounting Information Financial Accounting Financial English-Chp Financial Enlgish-Chp PPT Accounting Informa Building up Cross-Cult
Accounting information systems 11e romney steinbart chapter 02
View larger. The market-leading book that delivers the most comprehensive and flexible coverage of the four major approaches to teaching AIS. Instructors can easily reorder chapters, and focus on what you want: a transaction cycles and controls; b systems life cycle; c databases and data modeling; or d computer-based controls, fraud, and auditing. The eleventh edition has been revised and rewritten to incorporate recent developments, while retaining the features that have made prior editions easy to use.
Accounting Information Systems, 11th Edition
What role does the data processing cycle play in organizing business processes and providing? Bill customers Update sales and Accts Rec. Relates to other cycles Interfaces with the general ledger and reporting system, which generates information for management and. The event that occurred. The resources affected by the event. The agents who participated Prentice Hall Business Publishing. Turnaround documents.