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9/18/15

Accounting information system

Accounting information system (AIS) is a system of college,storing and processing financial and accounting data that is used by decision making An accounting information system is generally a computer-based method for tracking accounting activity in conjunction with information technology resource. The resulting statistical report be used internally by management or externally by other interested parties including investor, creditors and tax authorities. The actual physical devices and systems that allows the Accounting information system to operate and perform its functions are

Functions of Accounting Information SystemAccounting information system, there are three basic functions.

The primary function of the AIS, and the efficient and effective collection, recording the transaction in magazines to get the transaction data from the source document, including the posting of the data from the journal to the ledger, the data on the financing activities of the organization It is the accumulation.

The second function of the AIS, such as the production of management reports and financial statements, is to provide useful information for decision-making.

Third function of AIS certainly control is accurately recorded the data, it is to be the place to be processed.



Parts of the Accounting Information SystemAccounting information systems, typically, there are six basic parts:

Accountants, managers, people who use the system, including business analysts,

Collection procedures and instruction data, stored, retrieved, there is a way to being processed

Data that contains all the information that is sent to the AISThe software is composed of a computer program that is used to process the data

Information Technology infrastructure includes all of the hardware used to operate the AIS

Internal control is located in the security measures that are used to protect the data.



Reliability of Accounting Information SystemsAIS store, because it provides valuable business information is reliable is extremely important. Certified public accountant of the American Association (AICPA) and the Canadian Institute of Chartered Accountants (CICA) has confirmed the importance of the five basic principles on the reliability of the AIS.

Security - will be limited to those permitted only control access to the system and its data.

Confidentiality - protection of sensitive information from unauthorized disclosure.

Privacy - collection, use, and disclosure of personal information about customers has been done properly.Integrity processing - the data performed by the proper authorization accurate, complete, and the process in a timely manner.

Availability - the system is operating, it is possible to meet the contractual obligations.


Accounting Information System JobStudents will be able to pursue bachelor in accounting information systems, master's, a doctorate and a degree. These degree of, you both understanding of the technology needed to set the knowledge and AIS of general accounting offers to students. This information technology, and prepares graduates accounting programmed to operate in the information system, the person required in order to maintain the set-up and AIS.

Work of experts in accounting information systems, non-profit organizations, government agencies consulting firms, corporate accounting, available in the company.

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