Location via proxy:   [ UP ]  
[Report a bug]   [Manage cookies]                
Scribd Logo
Upload

Welcome to Scribd!

  • 25 views

    The Information System: An Accountant's Perspective: Mustakim Muchlis

    Uploaded by

    Hasna Sari
    This document provides an overview of accounting information systems from the perspective of an accountant. It discusses how information is a vital business resource that must be appropriately managed. It defines key terms like transactions, information systems, accounting information systems, and characteristics of useful information. It explains that an information system collects, processes, and distributes data to users and that accounting is an information system that captures financial transactions. It also discusses the roles of accountants as information system users, designers, and auditors and how accounting activities require independence to ensure the integrity of the information. The document is intended to introduce accounting students to the important role of information systems in accounting.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd

    The Information System: An Accountant's Perspective: Mustakim Muchlis

    Uploaded by

    Hasna Sari
    25 views19 pages
    This document provides an overview of accounting information systems from the perspective of an accountant. It discusses how information is a vital business resource that must be appropriately managed. It defines key terms like transactions, information systems, accounting information systems, and characteristics of useful information. It explains that an information system collects, processes, and distributes data to users and that accounting is an information system that captures financial transactions. It also discusses the roles of accountants as information system users, designers, and auditors and how accounting activities require independence to ensure the integrity of the information. The document is intended to introduce accounting students to the important role of information systems in accounting.

    Original Title

    MATERI 1

    Copyright

    © © All Rights Reserved

    Available Formats

    PPTX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    This document provides an overview of accounting information systems from the perspective of an accountant. It discusses how information is a vital business resource that must be appropriately managed. It defines key terms like transactions, information systems, accounting information systems, and characteristics of useful information. It explains that an information system collects, processes, and distributes data to users and that accounting is an information system that captures financial transactions. It also discusses the roles of accountants as information system users, designers, and auditors and how accounting activities require independence to ensure the integrity of the information. The document is intended to introduce accounting students to the important role of information systems in accounting.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    25 views19 pages

    The Information System: An Accountant's Perspective: Mustakim Muchlis

    Uploaded by

    Hasna Sari
    This document provides an overview of accounting information systems from the perspective of an accountant. It discusses how information is a vital business resource that must be appropriately managed. It defines key terms like transactions, information systems, accounting information systems, and characteristics of useful information. It explains that an information system collects, processes, and distributes data to users and that accounting is an information system that captures financial transactions. It also discusses the roles of accountants as information system users, designers, and auditors and how accounting activities require independence to ensure the integrity of the information. The document is intended to introduce accounting students to the important role of information systems in accounting.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    You are on page 1of 19

    Chapter 1

    The Information System:


    An Accountant’s Perspective

    MUSTAKIM MUCHLIS
    Information in Business

    • Information is a business resource that:


    • needs to be appropriately managed
    • is vital to the survival of contemporary
    businesses
    Internal & External
    Information Flows
    Information Requirements

    • Each user group has unique information


    requirements.
    • The higher the level of the organization, the greater
    the need for more aggregated information and less
    need for detail.
    What is a System?
    • A group of interrelated multiple components or
    subsystems that serve a common purpose
    • System or subsystem?
    • A system is called a subsystem when it is viewed as a
    component of a larger system.
    • A subsystem is considered a system when it is the focus of
    attention.
    What is an Information System?
    An information system is the set of
    formal procedures by which data are
    collected, processed into information,
    and distributed to users.
    Transactions
    • A transaction is a business event.
    • Financial transactions
    • economic events that affect the assets and equities of
    the organization
    • e.g., purchase of an airline ticket
    • Nonfinancial transactions
    • all other events processed by the organization’s
    information system
    • e.g., an airline reservation — no commitment by the
    customer
    Transactions

    Financial

    Transactions User
    Information
    Decision
    Nonfinancial System
    Information Making
    Transactions
    What is Accounting Information
    Systems?
    • Accounting is an information system.
    • It identifies, collects, processes, and
    communicates economic information about a
    firm using a wide variety of technologies.
    • It captures and records the financial effects of
    the firm’s transactions.
    • It distributes transaction information to
    operations personnel to coordinate many key
    tasks.
    AIS versus MIS
    • Accounting Information Systems (AIS) process
    • financial transactions; e.g., sale of goods
    • and nonfinancial transactions that directly affect the
    processing of financial transactions; e.g., addition of newly
    approved vendors
    • Management Information Systems (MIS) process
    • nonfinancial transactions that are not normally processed
    by traditional AIS; e.g., tracking customer complaints
    AIS versus MIS?

    IS

    AIS MIS

    GLS/FRS TPS MRS Finance Marketing Production HRS Distribution


    Characteristics of Useful Information
    • Regardless of physical form or technology, useful
    information has the following characteristics:
    • Relevance: serves a purpose
    • Timeliness: no older than the time period of the action it
    supports
    • Accuracy: free from material errors
    • Completeness: all information essential to a decision or
    task is present
    • Summarization: aggregated in accordance with the user’s
    needs
    Accounting Independence
    • Information reliability requires accounting
    independence.
    • Accounting activities must be separate and
    independent of the functional areas maintaining
    resources.
    • Accounting supports these functions with information
    but does not actively participate.
    • Decisions makers in these functions require that such
    vital information be supplied by an independent
    source to ensure its integrity.
    Accountants as Information System
    Users
    • Accountants must be able to clearly convey their
    needs to the systems professionals who design the
    system.
    • The accountant should actively participate
    in systems development projects to ensure
    appropriate systems design.
    Accountants as System Designers
    • The accounting function is responsible for the
    conceptual system, while the computer function is
    responsible for the physical system.
    • The conceptual system determines the nature of the
    information required, its sources, its destination, and
    the accounting rules that must be applied.
    Accountants as System Auditors
    • External Auditors
    • attest to fairness of financial statements
    • assurance service: broader in scope than
    traditional attestation audit
    • IT Auditors
    • evaluate IT, often as part of external audit
    • Internal Auditors
    • in-house IS and IT appraisal services
    SEKIAN
    TUGAS SISTEM INFORMASI AKUNTANSI
    1. Membuat resume satu halaman dengan minimal 250 kata
    2. Ditulis tangan kemudian di foto dan diupload di lentera (tulis nama dan nim)
    3. Tugas dikirimkan dengan batas waktu sebelum matahari terbenam 11 September 2021
    Materi kelompok 2
    1. Gambaran Umum pemrosesan transaksi
    2. Pencatatan akuntansi
    3. Teknik dokumentasi
    4. Sistem akuntansi berbasis komputer

    You might also like