Lyceum of the Philippines University

Cavite Campus
College of Business Administration
Second Semester, AY 2022-2023

Course Title: Accounting Information System

Course Code: AISN01B
Activity 01: AIS: An Accountant’s Perspective and
Total Points: 30 points

NAME:
COURSE AND YEAR:

INSTRUCTION: Answer each question based on your own perspective but backed by
arguments that are valid and has basis, make sure to write you answer here in the
questionnaire and then save it as a pdf file to be submitted until March 10, 2023.

QUESTIONS:

1. Do you think transaction processing systems differ significantly between service and
manufacturing industries? Are they equally important to both sectors?

In my perspective, there are significant differences between the transaction

processing systems of the service and manufacturing industries. First, because their daily
business operations differ from each other, wherein service industries heavily rely on the
satisfaction of customers and their laborers have direct contact with their clients. Meanwhile,
manufacturing industries heavily rely on mass labor and equipment to produce their products.
Thus, the nature and flow of their transactions are much different from each other.

Their difference does not make each less valuable than the other; both transaction
processing systems from these industries are vital because it only means that businesses or
industries must focus on what is effective and compatible with their types of operations to
handle their finances well.

2. If accountants are viewed as providers of information, then why are they consulted as system
users in the systems development process?

Accountants are both considered providers of information and system users because
these tasks are intertwined with each other. As providers of information, accountants must be
knowledgeable about how the system works or how to operate it. The raw data from the
internal and external databases is the information they should be translating into
understandable information for the stakeholders. Likewise, as system users, accountants must
be involved in the development of the system to fully give user experience to the system and
its enhancement for better information provision.
3. Why is it important to organizationally separate the accounting function from other functions
of the organization?

It is necessary to set distinctive accounting function from other functions in the

organization to maintain orderliness. An organization handles a lot of information; encoding
these data are not enough. It must be segregated in order to properly decode it and make these
data worthy information that could help the decision makings of the management. Also, the
fact that separating or delegating the accounting function makes the job more efficient and
effective shows its vitality for the organization.