Accounting information sysytem @ doms
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Accounting information sysytem @ doms
![Internal Information Flows ,[object Object],[object Object],[object Object],[object Object]](data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7)
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Accounting information sysytem @ doms
- 1. Internal & External Information Flows Accountants as System Auditors
- 9. Transactions, cont … Financial Transactions Nonfinancial Transactions Information System User Decision Making Information
- 12. AIS versus MIS? IS AIS MIS GLS/FRS TPS MRS Finance Marketing Production HRS Distribution
- 14. The General AIS Model
- 26. The Computer Services Function Centralized Data Processing Distributed Data Processing Most companies fall in between. All data processing is performed by one or more large computers housed at a central site that serves users throughout the organization. Primary areas: database administration data processing systems development systems maintenance Reorganizing the computer services function into small information processing units that are distributed to end users and placed under their control
- 27. Organization of Computer Services Function in a Centralized System
- 28. Organizational Structure for a Distributed Processing System
- 32. The Evolution of IS Models: The Flat-File Model
- 34. The Evolution of IS Models: The Database Model
- 35. An REA Data Model Example 34 Inventory Sales Sales person Cash Collections Cash Customer Cashier M 1 M M M M M M M M 1 1 1 1 R E A Line items Party to Pays for Increases Made to Received from Received by
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- 6 Solves the following problems of the flat file approach no data redundancy - except for primary keys, data is only stored once single update current values task-data independence - users have access to the full domain of data available to the firm A database is a set of computer files that minimizes data redundancy and is accessed by one or more application programs for data processing. The database approach to data storage applies whenever a database is established to serve two or more applications, organizational units, or types of users. A database management system (DBMS) is a computer program that enables users to create, modify, and utilize database information efficiently.
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