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Introduction to Accounting Information Systems (AIS

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K
Kwasi Anomah

Entry level Accounting information systems

BusinessÉconomie & finance
1  sur  48
ACCOUNTING INFORMATION SYSTEMS (AIS) Introduction, Definition and importance of AIS
Introduction ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Definition ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],© Sampson Anomah 2009
What is the FASB Conceptual Framework? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],© Sampson Anomah 2009
Basic Elements of Financial Statements ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Balance Sheet Income Statement
Conceptual Framework (cont’d) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],© Sampson Anomah 2009
Basic Assumptions ,[object Object],[object Object],[object Object],[object Object],[object Object]
Basic Assumptions ,[object Object],[object Object],[object Object],[object Object]
Basic Assumptions ,[object Object],[object Object],[object Object],[object Object]
Basic Assumptions ,[object Object],[object Object],[object Object]
The Cost Principle ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],22 22
The Revenue Recognition Principle ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
The Matching Principle ,[object Object],[object Object],[object Object],24 24
The Full Disclosure Principle ,[object Object],[object Object],[object Object],[object Object],[object Object]
Constraints: The Cost Benefit Rule ,[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],Constraints: Materiality
Constraints: Industry Practices ,[object Object],[object Object],[object Object]
Constraints: Conservatism ,[object Object],[object Object],[object Object]
AIS relation to the Conceptual framework ,[object Object],© Sampson Anomah 2009
The double entry system ,[object Object],[object Object],[object Object],[object Object],© Sampson Anomah 2009
The Basic Accounting Equation ,[object Object],[object Object],[object Object],[object Object],[object Object],© Sampson Anomah 2009
The Debit-Credit Convention ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Balance increases Balance decreases
The Accounting Cycle: Steps ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Why AIS is an important area of study for future accountants ,[object Object],[object Object],[object Object],[object Object],© Sampson Anomah 2009
USES OF AIS: ,[object Object],[object Object],[object Object],[object Object],© Sampson Anomah 2009
Stakeholders/Users of AIS ,[object Object],[object Object],[object Object],© Sampson Anomah 2009
Stakeholders/Users of AIS (cont’d) ,[object Object],[object Object],[object Object],[object Object],[object Object],© Sampson Anomah 2009
Trends in AIS ,[object Object],© Sampson Anomah 2009
Trends in AIS (continued) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],© Sampson Anomah 2009
Compare and contrast other areas of study in Accounting ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],© Sampson Anomah 2009
The AIS Generic Structure ,[object Object],[object Object],[object Object],[object Object],[object Object],© Sampson Anomah 2009
Information: Definition ,[object Object],[object Object],[object Object],© Sampson Anomah 2009
Knowledge ,[object Object],[object Object],[object Object],[object Object],© Sampson Anomah 2009
Qualities of Information ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],© Sampson Anomah 2009
Qualities of information (cont’d) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],© Sampson Anomah 2009
Qualities of Information ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],© Sampson Anomah 2009
Qualities of information (continued) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],© Sampson Anomah 2009
Benefits of Efficient AIS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],© Sampson Anomah 2009
Benefits of Efficient AIS (cont ’ d) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],© Sampson Anomah 2009
© Sampson Anomah 2009 Management Information Systems (MIS) compared with Accounting Information Systems (AIS) The information role of the AIS has been given above. It should be noted that the AIS is part of the MIS. MIS is interactive human/machine systems that support decision making for users both in and out of traditional organizational boundaries The MIS also includes information systems or applications for: - marketing - production - internal auditing - personnel (HR) - data processing, etc.
Structure and content of the remainder of the course ,[object Object],© Sampson Anomah 2009
The following areas will be the focus: ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],© Sampson Anomah 2009
Remainder of the course (cont’d) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],© Sampson Anomah 2009
Remainder of the course (cont’d) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],© Sampson Anomah 2009
Remainder of the course (cont’d) ,[object Object],[object Object],[object Object],[object Object],© Sampson Anomah 2009
Reading list and materials ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],© Sampson Anomah 2009
Reading list and materials (cont’d) ,[object Object],[object Object],[object Object],[object Object],[object Object],© Sampson Anomah 2009
Assignment 1 ,[object Object],[object Object],[object Object],[object Object],© Sampson Anomah 2009

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Introduction to Accounting Information Systems (AIS

  • 1. ACCOUNTING INFORMATION SYSTEMS (AIS) Introduction, Definition and importance of AIS
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  • 40. © Sampson Anomah 2009 Management Information Systems (MIS) compared with Accounting Information Systems (AIS) The information role of the AIS has been given above. It should be noted that the AIS is part of the MIS. MIS is interactive human/machine systems that support decision making for users both in and out of traditional organizational boundaries The MIS also includes information systems or applications for: - marketing - production - internal auditing - personnel (HR) - data processing, etc.
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  3. Information about AIS on the Internet can be grouped into 3 categories: Sponsored/Commercial Information - a consideration has been paid for the publication of the information on the internet for the purpose to sell a product or service. Although, it may appear to be subjective, it may not be 100% biased. E.g. www.investopedia.com. Popular/Practitioner Information - This is a piece of information that has gone through a review stage prior to publication. Since this has gone through the review stage, it could be more objective than sponsored information. This will be able to give managers a way to rethinking into new ways of going about things.e.g. www.aicpa.org/pubs/jofa/joahome.htm. Scholarly Information - This is also a piece of information that has gone through a review stage prior to publication. Since this has gone through the review stage, it could be more objective than sponsored information. This normally is a fully reviewed and approved research with adequate literature review and an answered research question. This provides ‘value added’ factor to the information.e.g. www.pdcnet.org/beq.html.