TUTORIAL QUESTION CHAPTER 1

CHAPTER 1.1: AN OVERVIEW OF ACCOUNTING INFORMATION SYSTEM

1. Discuss the differences between internal and external users of information and their
needs and demands on an information system.

2. Discuss the relationship between data, information and an information system.

3. The information system is a set of formal procedures by which data are collected,
stored, and processed into information and distributed to users. Two broad classes
of systems are: the Accounting Information System (AIS) and the Management
Information System (MIS).
a. Define Accounting Information System (AIS)
b. Outline three (3) characteristics of useful information
c. Describe any two (2) major subsystems of AIS

4. Discuss two (2) accountants’ roles in accounting information system.

5. Explain the accounting independence concept in the AIS context to ensure reliable
information is provided to the decision makers.

6. Discuss two (2) types of data sources in AIS model

CHAPTER 1.2: OVERVIEW OF TRANSACTION PROCESSING AND ENTERPRISE

RESOURCE PLANNING

1. Identify and describe the types of data processing.

2. Transaction data is initially entered through two alternative internal accounting

records. Identify and explain the purpose of these records of original entry.

3. What factor influences the decision to employ real-time data collection with batch
updating rather that purely real-time processing?

4. What is an audit trail? What role does the audit trail play in the task of confirmation?

5. Assuming that you are an accountant of Sutra Idaman Sdn Bhd. the company is
hiring a consultant to develop an Enterprise Resource Planning (ERP) system.
Describe your role based on each of the followings:
a. A user of the ERP system
b. A designer of the ERP system
CHAPTER 1.3: OVERVIEW OF RELATIONAL DATABASE

1. What are the basic requirements of a relational database?

2. Contrast the logical and the physical views of data, and discuss why separate views
are necessary in database application.

3. What is data dictionary, what does it contain and how it is used?

4. Discuss the four primary elements of the database environment.

5. What are four ways in which database management systems provide a controlled
environment to manage user access and the data resource?