Chapter 1: The Study of Accounting Information Systems

Accounting Information Systems:
Essential Concepts and Applications

Fourth Edition by Wilkinson, Cerullo,
Raval, and Wong-On-Wing
Chapter 1: The Study of

Accounting Information
Systems
The University of Trisakti
What Is Accounting?
It is the principal way of organizing and reporting
financial information. It has been called the
language of business.
Accounting and information systems comprise
the functional area of business responsible for
providing information to the other areas to
enable them to do their jobs and for reporting
the results to interested parties.
To that end, an accounting system is used to
identify, analyze, measure, record, summarize,
and communicate relevant economic information
to interested parties.
What Is Accounting?
Ini adalah cara utama mengatur dan pelaporan informasi
keuangan. Telah disebut sebagai "bahasa bisnis."
Akuntansi dan sistem informasi terdiri dari area fungsional
bisnis bertanggung jawab untuk memberikan informasi ke
daerah-daerah lain yang memungkinkan mereka untuk
melakukan pekerjaan mereka dan untuk melaporkan hasilnya
kepada pihak yang berkepentingan.
Untuk itu, sistem akuntansi yang digunakan untuk
mengidentifikasi, menganalisis, mengukur, mencatat,
meringkas, dan mengkomunikasikan informasi ekonomi yang
relevan kepada pihak yang berkepentingan.
What Is a System?
A System is an entity consisting of interacting parts
that are coordinated to achieve one or more common
objectives. Systems must possess
Organization:
Transactions-Journals-Ledgers-Financial Statements
Interrelationships:
The relationship between Subsidiary ledgers and the
General Ledger
Integration:
Individual transactions to Financial Statements
Central Objectives:
Financial Reports, Budgets, Management Reports
Data Versus Information

Data are raw facts and figures
that are processed to produce
information
Information is data that have
been processed and are
meaningful and useful to users.
The terms meaningful and
useful are value-laden terms
and usually subsume other
qualities such as timeliness,
relevance, reliability,
consistency, comparability, etc.
Functional Steps in
Transforming Data into
Information
Data collection - capturing, recording, validating
and editing data for completeness and accuracy

Data Maintenance/Processing - classifying,
sorting, calculating data
Data Management - storing, maintaining and
retrieving data
Data Control - safeguarding and securing data and
ensuring the accuracy and completeness of the same
Information Generation - interpreting, reporting,
and communicating information
What Is an Information
System?
An Information system is a framework in
which data is collected, processed, controlled
and managed through stages in order to provide
information to users
It evolves over time and becomes more
formalized as a firm grows and becomes more
complex. It can be a manual or computerized
system
Firms depend on information systems in order to
survive and stay competitive
The Universal Data

Processing Model
Storage
Processing
Consumers
Exchange Events
Internal Events
Environmental Events
System
An Accounting Information
System is a unified structure
that employs physical resources
and components to transform
economic data into accounting
information for external and
internal users.
Objectives and Users of AIS

Support day-to-day operations
Transaction processing
Support Internal Decision-Making

Trend Analyses
Quantitative & Qualitative Data
Non-transactional sources
Help fulfill Stewardship Role
Resources Required for an AIS

Processor(s): Manual or
Computerized
Data Base(s): Data Repositories
Procedures: Manual or
Computerized
Input/Output Devices
Miscellaneous Resources
AIS as an MIS Subsystem
Sales/
Marketing
Production
Info
AIS
Personnel
Finance
Relationship of AIS & MIS

MIS
Finance
Sales/Marketing
Production
AIS
Personnel
Order entry/Sales
Billing/A.Rec./Cash receipts
Purchasing/A. Pay./Cash disb.
Inventory
Payroll
General ledger
Production
Reasons for Studying

Systems
Career accountants will be users, auditors,
and developers of AIS
Modern-day AIS are complex because of
new technologies
Concepts studied in AIS are integrated
into every other accounting course
Reasons for Studying

Systems
Akuntan Karir akan pengguna, auditor,
dan pengembang AIS
Modern AIS yang kompleks karena
teknologi baru
Konsep belajar di AIS diintegrasikan ke
dalam setiap program akuntansi lainnya
Information-Oriented
Professionals
An array of professionally trained persons from
different fields of study have focused on
providing information to users
These professionals include system and
managerial accountants and auditors,
system analysts and industrial engineers
Professional certifications are increasing.
These include Certified Computing
Professional, Certified Information
Systems Auditor, Certified Managerial
Accountant, Certified Fraud Examiner, etc.
Information-Oriented
Professionals
Array orang terlatih secara profesional dari
berbagai bidang studi telah berfokus pada
penyediaan informasi kepada pengguna
Para profesional ini meliputi sistem dan
manajerial akuntan dan auditor, analis sistem
dan insinyur industri
Sertifikasi profesional meningkat. Ini
termasuk Bersertifikat Komputasi Profesional,
Sistem Informasi Bersertifikat Auditor,
Bersertifikat Akuntan Manajerial, Bersertifikat
Penipuan Examiner, dll
Roles of Accountants
With Respect to an AIS
Financial accountants
prepare financial information
for external decision-making
in accordance with GAAP
Managerial accountants
prepare financial information
for internal decision-making
Akuntan keuangan,
mempersiapkan informasi
keuangan untuk pengambilan
keputusan eksternal sesuai
dengan GAAP
Manajerial akuntan,
mempersiapkan informasi
keuangan untuk pengambilan
keputusan internal
Auditors - evaluate
controls and attest to the
fairness of the financial
statements.
Accounting managers control all accounting
activities of a firm.
Tax specialists - develop
information that reflects tax
obligations of the firm.
Consultants - devise
specifications for the AIS.
Auditor - mengevaluasi
pengendalian dan
membuktikan kewajaran
laporan keuangan.
Manajer Akuntansi mengendalikan semua kegiatan
akuntansi perusahaan.
Spesialis pajak mengembangkan informasi
yang mencerminkan kewajiban
pajak perusahaan.
Konsultan - menyusun
spesifikasi untuk AIS.
Ethical Standards for

Consulting
Professional competence
Exercise due professional care
Plan and supervise all work
Obtain relevant data to support reasonable
recommendations
Maintain integrity and objectivity
Understand and respect the responsibilities
of all parties
Disclose any conflicts of interest
Accounting Information Systems:

Essential Concepts and Applications
Fourth Edition by Wilkinson, Cerullo,
Raval, and Wong-On-Wing
Copyright 2000 John Wiley & Sons, Inc. All rights reserved.
Reproduction or translation of this work beyond that permitted in
Section 117 of the 1976 United States Copyright Act without the express
written permission of the copyright owner is unlawful. Request for
further information should be addressed to the Permissions Department,
John Wiley & Sons, Inc. The purchaser may make back-up copies for
his/her own use only and not for distribution or resale. The publisher
assumes no responsibility for errors, omissions, or damages, caused by
the use of these programs or from the use of the information contained
herein.

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Chapter 1: The Study of Accounting Information Systems

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Accounting Information Systems:

Essential Concepts and Applications

Chapter 1: The Study of

Data Versus Information

and editing data for completeness and accuracy

The Universal Data

Objectives and Users of AIS

Support Internal Decision-Making

Help fulfill Stewardship Role

Resources Required for an AIS

AIS as an MIS Subsystem

Relationship of AIS & MIS

Reasons for Studying

Reasons for Studying

Ethical Standards for

Accounting Information Systems:

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