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Chapter 1 - Overview of Accounting Information Systems
Chapter 1 - Overview of Accounting Information Systems
OVERVIEW OF ACCOUNTING
INFORMATION SYSTEMS
(Subject code: 201085)
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Contents
1.3 System
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20/04/2016 201085- Overview of Accounting Information Systems
Accounting System
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20/04/2016 201085- Overview of Accounting Information Systems
Data and Information
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System
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System (cont)
Inputs Data
Processing
Outputs
Information
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Capturing Inputs
❑ Manual keying
❑ Scanning through barcode technology
❑ Scanning through image scanners
❑ Magnetic ink character recognition [MICR]
❑ Voice recognition
❑ Optical mark readers
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Processes
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Outputs
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System Elements
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Definition & the evolution of AIS
1 2 3
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Definition
❑ The application of
technology to the
capturing, verifying,
storing, sorting and
reporting of data relating to
an organisation’s activities
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The evolution of AIS
Pre 15th century: recording economic
activities
15th century: Pacioli’s development
of double-entry
accounting
19th century: adding machines and
cash registers >>
batch totals
20th century: punch cards >> fully
integrated computerised
systems
21st century: accounting information
systems
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201085- Overview of Accounting Information Systems 14
Accounting and IS – a Changing
Relationship
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The Role of Accounting and AIS
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Review of Chapter 1
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Key Terms
o Accounting o Inputs
information system o Outputs
o Data o Processes
o External environment o System
o Feedback o System scope
o Information overload
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