Introduction To AIS
Introduction To AIS
Chapter
1-1 Accounting Information Systems
Study Objectives
Chapter
1-2
An Introduction To Business Processes
Chapter
1-3 SO 1 An overview of business processes
An Introduction To Business Processes
Examples:
Completing a sale
Purchasing raw materials
Paying employees
Paying vendors
Chapter
1-4 SO 1 An overview of business processes
An Introduction To Business Processes
a. Sales
b. Sales return
c. Cash collection
Chapter
1-5 SO 1 An overview of business processes
An Introduction To Business Processes
a. Purchase
b. Purchase return
c. Cash disbursement
d. Payroll
e. Fixed asset
Chapter
1-6 SO 1 An overview of business processes
An Introduction To Business Processes
a. Planning
b. Resource management
c. Logistics
Chapter
1-7 SO 1 An overview of business processes
An Introduction To Business Processes
a. Capital
b. Investment
c. General ledger
Chapter
1-8 SO 1 An overview of business processes
An Introduction To Business Processes
1. safeguard assets,
Chapter
1-9 SO 1 An overview of business processes
An Introduction To Business Processes
Quick Review
When a customer returns goods that were
purchased, the business process to accept the
return would most likely be a(n)
a. administrative process
b. conversion process
1. Revenue Processes
c. expenditure process a. Sales
d. revenue process b. Sales return
c. Cash collection
Chapter
1-10 SO 1 An overview of business processes
The Accounting Information System
Various Business Processes
Exhibit 1-1
Chapter
1-11 SO 2 An overview of an accounting information system
The Accounting Information System
Quick Review
Which of the following is least likely to be an output
of the accounting information system?
a. a check
b. a report
Chapter
1-12 SO 2 An overview of an accounting information system
Business Processes Throughout The Supply Chain
Chapter
1-13 SO 3 The business process linkage throughout the supply chain
Business Processes Throughout The Supply Chain
Exhibit 1-2
A simplified Supply Chain for McDonald’s
Chapter
1-14 SO 3 The business process linkage throughout the supply chain
Business Processes Throughout The Supply Chain
Quick Review
Which of the following is not true of the supply
chain?
a. The supply chain includes vendors.
b. The supply chain excludes customers.
Chapter
1-15 SO 3 The business process linkage throughout the supply chain
IT Enablement of Processes and the AIS
Chapter
1-16 SO 4 The IT enablement of business processes
IT Enablement of Processes and the AIS
Quick Review
Which of the following is not an objective of IT
enablement?
a. increased accuracy of data
b. reduced cost
Chapter
1-18 SO 4 The IT enablement of business processes
Basic Computer and IT Concepts
Basic Computer Smallest unit
Data Structures Values = zero or one
Quick Review
The correct order of the computer data hierarchy
is
a. byte, bit, record, field, file, database
b. bit, byte, record, field, file, database
Chapter
1-20 SO 5 Basic computer and IT concepts
Basic Computer and IT Concepts
Sequential access
Random access
Indexed Sequential Access Method (ISAM)
Batch processing
Online processing
Real-time processing
Chapter
1-22 SO 5 Basic computer and IT concepts
Basic Computer and IT Concepts
Data warehouse
Operational database
Data mining
Chapter
1-23 SO 5 Basic computer and IT concepts
Basic Computer and IT Concepts
Quick Review
The process of searching for identifiable patterns
in data is called
a. sequential processing
b. data warehousing
c. data mining
d. real-time processing
Chapter
1-24 SO 5 Basic computer and IT concepts
Basic Computer and IT Concepts
Chapter
1-25 SO 5 Basic computer and IT concepts
Examples of IT Enablement
E-Business
Encompasses all forms of:
Online electronic trading
Consumer-based e-commerce
Business-to-business electronic trading
Business-to-business process integration
Internal use of IT Examples, buying:
a book at Amazon.com
clothes at Landsend.com
Chapter
1-26 SO 6 Examples of IT enablement
Examples of IT Enablement
Chapter
1-27 SO 6 Examples of IT enablement
Examples of IT Enablement
Example: Customer
• checks out through the cash register,
• bar codes are scanned on the items purchased,
• prices are determined by access to inventory and
price list data,
• sales revenue is recorded, and
• inventory values are updated.
Chapter
1-28 SO 6 Examples of IT enablement
Examples of IT Enablement
Automated Matching
A computer system in which the software matches an
invoice to its related purchase order and receiving
report.
Chapter
1-29 SO 6 Examples of IT enablement
Examples of IT Enablement
Chapter
1-30 SO 6 Examples of IT enablement
Examples of IT Enablement
Chapter
1-31 SO 6 Examples of IT enablement
Examples of IT Enablement
Quick Review
An IT enabled system for purchasing that is an
“invoice-less” system is called a(n)
a. automated matching system
b. evaluated receipt settlement
c. e-payables
d. point of sale system
Chapter
1-32 SO 6 Examples of IT enablement
The Control Environment of Organizations
Chapter
1-34 SO 7 The internal control structure of organizations
The Control Environment of Organizations
Chapter
1-36 SO 7 The internal control structure of organizations
The Control Environment of Organizations
Quick Review
The COSO report written for the purpose of
assisting managers in the challenge of managing risk
in their organizations is entitled
a. “Internal Controls—Integrated Framework”
b. “Enterprise Risk Management—Integrated
Framework”
c. “Corporate Governance”
d. “IT Governance”
Chapter
1-37 SO 7 The internal control structure of organizations
The Accountant’s Role in AIS
Accountants may be
users of the AIS,
part of the design or implementation team of an
AIS, and/or
auditors of an AIS.
Chapter
1-38 SO 8 The importance of accounting information systems to accountants
The Accountant’s Role in AIS
Quick Review
Accountants have some form of use of the AIS in all
but which role?
a. user
b. programmer
c. auditor
d. designer
Chapter
1-39 SO 8 The importance of accounting information systems to accountants
Ethics and the AIS
Chapter
1-40 SO 9 The relation of ethics to accounting information systems
Ethics and the AIS
Quick Review
Which of the following is not true of unethical behavior?
a. The only category of unethical behavior for
accountants is inflating revenue.
b. Accountants are often pressured to help commit or
cover up unethical behavior.
c. Hacking is an unethical behavior that accountants
should be concerned about.
d. An accounting information system can be used to
cover up unethical behavior.
Chapter
1-41 SO 9 The relation of ethics to accounting information systems