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Lecture 3 the information system by an accountant's prospective-2 ais an overview

  1. Habib Ullah Qamar Govt. college of Commerce Gujranwala 1/18/2016
  2.  Information levels  Information Flow  Stakeholders  Information is a vital asset of an organization. 1/18/2016
  3.  What is System  Elements of system  Characteristics of a System  An Artificial System’s Example  Information System Framework 1/18/2016
  4.  A System is a set of two or more interrelated and dependent components that interact to each other to achieve a goal. These components may be referred as a subsystem that performs a specific function important to and supportive part of the larger system. 1/18/2016
  5.  Multiple Components : A system must consists of more than one components or subsystems.  Relatedness: All these components must be related to each other to serve a common objective.  System vs Subsystem : There must be clear distinction between system and subsystem. For us the terms are interchangeable, A system may be called subsystem when it will be viewed as the part of some larger system. 1/18/2016
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  7.  Decomposition is the process of dividing the system into smaller subsystem parts.  convenient way of representing, viewing, and understanding  the relationships among subsystems.  By decomposing a system, we can present the overall system as a hierarchy and view the relationships between subordinate and higher-level subsystems.  Each subordinate subsystem performs one or more specific functions . 1/18/2016
  8.  effective functioning and harmonious interaction of its subsystems  Vital subsystem fails results in the overall system will failure. (PUMP System)  Non Vital subsystem failure don’t result in the failure of overall system. (Radio) 1/18/2016
  9.  The information system is the set of formal procedures by which data are collected, processed into information, and distributed to users. or  A combination of hardware, software, infrastructure and trained personnel organized to facilitate planning, control, coordination, and decision making in an organization. 1/18/2016
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  11.  In Previous Figure we saw two broad categories of information systems to emerge into An Information System.  AIS and MIS  This framework could be used to define the position, domain and distinction of AIS from MIS 1/18/2016
  12.  In most organizations MIS and AIS might be integrated to perform operations.  An IS centers on Transactions.  A transaction as an event that affects or is of interest to the organization and is processed by its information system as a unit of work  There are two types of Transactions  Financial and non-financial 1/18/2016
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  14.  A financial transaction is an economic event that affects the assets and equities of the organization, is reflected in its accounts, and is measured in monetary terms.  It must be recorded correctly  Nonfinancial transactions are events that do not involve any economic value. For example, adding a new supplier of raw materials to the list of valid suppliers.  It has no legal obligation to process it correctly. 1/18/2016
  15.  We start with review of Information  We define system and its characteristics  We discussed a framework for an IS  AIS and MIS are identified on the basis of Transactions. 1/18/2016
  16. See you again in sha ALLAH 1/18/2016