IT Concepts &

Systems Analysis
Luisa Alyanna Gloria
Certified Information Systems Auditor
Certified Public Accountant
Name
Weirdest thing about you
Expectations
HOUSE RULES

Focus
Ask
Enjoy
 Grading System
Class Participation (CP)
Average Quizzes (AQ)
Major Exam (MEx)

Preliminary

20%CP + 30%AQ + 50% Mex

Midterms

20%CP + 30%AQ + 50% Mex

Finals

20%CP + 30%AQ + 50% Mex

February 22 – Prelim Exam
April 11 – Midterm Exam
May 23 – Final Exam
Accounting Information Systems
Tenth Edition
James Hall
The Information System:
Accountant’s Perspective

What is Accounting Information Systems

(AIS)?

How does the AIS support the

organization?

What are the roles of accountants as

designers and auditors of AIS?
 Sales Target

Sales Statistics, Customer

Satisfaction Percentages

Sales Amounts, Inventory Details

Day to Day Operations Information

 Information Environment
Stewardship function of Mngt Management of decision making

Support day to day operations

Day to Day Operations Information
 Information Systems

Set of formal procedures by which data are collected,

stored, processed into information, and distributed to
users.
 Information Systems

Accounting Information Management Information

Systems Systems
Customer
Delivery
NamesSchedule
and Address
Directly affect the processing Generally related to functional
of financial transactions areas

Customer Names and Address Delivery Schedule

 Accounting Information
Systems

General
Transaction Management
Ledger/Financial
Processing System Reporting Systems
Reporting System
Provides internal management
Produces traditional financial
Supports daily operations with special purpose financial
statements
report

Provides internal management

Produces traditional financial
Supports
with specialdaily operations
purpose financial
statements
report
 Management Information
Systems

Human Financial
Distribution Marketing
Resources Management
System Systems
System System
 Accounting Information Systems
The External Environment

Information System Database

Management

External Source Information External End

Data Collection Data Processing
of Data Gathering Users

Internal Source Internal End

of Data Users

Business Organization

Feedback
Accounting Information Systems
 Which of the following here is a database?

Database is a physical repository for financial and

nonfinancial data.
 What is data hierarchy?

Customer Account Number Attribute

Accounts Receivable (Customer 1) Record

Accounts Receivable Balance File

Attribute Record File

What are the three fundamental database management task?

Information
Data Collection Data Processing
Gathering

Useful information characteristics: Relevance, Timeliness,

Accuracy, Completeness and Summarization
 The External Environment

Information System Database

Management

External Source Information External End

Data Collection Data Processing
of Data Gathering Users

Internal Source Internal End

of Data Users

Business Organization

Feedback
 Business Information
Accounting
Processing Technology
Captures and records financial Data Processing
economic events
System Development and
Maintenance

Database Administration

Network Administration
 Information Technology Function
Data Processing

Centralized Data Processing Distributed Data Processing

 Information Technology Function
System Development and
Maintenance

System Development System Maintenance

Commercial Software
Change Management
(Turnkey system)

Problem Management

Custom Software
Incident Management
 Information Technology Function
Database Administration Network Administration

IT Outsourcing
What are the roles of accountants as designers and auditors of AIS?

As a System Designer

Responsible for the physical systems including architecture, programming and

database design

Provides conceptual information through specifying certain operational rules,

reporting requirements and IC objectives
What are the roles of accountants as designers and auditors of AIS?

As a System Auditor

Attestation Service

Advisory Services
 Lesson Learned

What is Accounting Information Systems (AIS)?

How does the AIS support the organization?

What are the roles of accountants as designers and auditors of AIS?