Module 1

1.1 Information System

System 
Group of interrelated components working together to achieve a common goal to perform a tack 
Information System 
Functional Perspective
Information system is a technologically implemented medium for the purpose of recording, storing and disseminating
linguistic expressions as well as for the supporting of inference making. 
Structural Perspective 
Information System consists of a collection of people, processes, data, models, technology and party formalized
language ,forming a cohesive structure which serves some organizational purpose of function. Information systems are
socio-technical which consists of humans, behavior rule and conceptual and technical artifacts. 
Technically 
Information system is a set of interrelated components working together to collect, process, store and disseminate
information to support decision making, coordination, control, analysis and visualization in an organization.  
Three Activities in an Information System 

1.2 Features of Computerized Information System

Computerized Information System 

An information system that uses computer technology to perform some or all of its intended tasks. 
Components of Information System

 Resources of People
 Hardware
 Software
 Data
 Networks 
Manual Information System VS Computerized Information System 

1.3 Impacts of changes from Manual to Computerized

Impacts of changes from Manual to Computerized Accounting

Primary Changes 

 Process of recording transactions

 Form of accounting records
 Use of loose-leaf stationaries 
 Use of accounting code
 Absence of link between transactions 
Recent Changes

 Mainframes are substituted by mini or micro users

 There is a shift from proprietary operating system to more universal ones
 Relational Database Management are increasingly being used  
 The methodology adopted for systems development is becoming crucial ad Computer Aided Software Engineering
(CASE) tools are being used by many organizations
 End user computing is on the increase resulting in decentralized data processing 
 The need for data communication and networking is increasing
 Common business documents are getting replaced by paperless electronic data interface 
 Conventional data entry giving way to scanner, digitalized image processes, voice recognition , etc.