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INFORMATION
SYSTEMS
AIS
LEARNING OBJECTIVES
1.
2.
3.
4.
5.
LEARNING OBJECTIVE 1
WHAT IS AN AIS?
An accounting information system (AIS) consists of:
People
Procedures
Data
Software
Information technology
WHAT IS AN AIS?
What important functions does the AIS perform in an
organization?
Expenditure
Cycle
Human
Resources
Revenue
Cycle
LEARNING OBJECTIVE 2
INFORMATION TECHNOLOGY
AND CORPORATE STRATEGY
The same survey conducted by the Institute of Management
FACTORS INFLUENCING
DESIGN OF THE AIS
Organizational
Culture
Strategy
AIS
Information
Technology
LEARNING OBJECTIVE 3
Discuss the role played by the AIS in a
companys value chain and explain
how the AIS can add value to a
business.
customers.
A business will be profitable if the value it creates is greater
than the cost of producing its products or services.
Primary Activities
Support Activities
Firm Infrastructure
(Accounting, Finance, General Management)
Human Resource Management
(Human Resources)
Technology Development
(Engineering)
Procurement
(Material Management-Operations)
Inbound
Logistics
Operations
(Material
(Operations)
ManagementOperations)
Outbound
Logistics
Marketing
and Sales
Service
(Material
ManagementOperations)
(Marketing)
(Service or
Marketing)
SUPPLY-CHAIN MANAGEMENT
a) Supply Chain direct to customer
Suppliers
Inbound Logistics
Production
Delivery
Customer
Transaction
Suppliers
Transfer
Manufacturing
Transfer
Distribution
Transfer
Retail Outlet
Customer
Cash
Flow
Supply Chain Organization
improve efficiency.
improve decision making capabilities.
increase the sharing of knowledge.
A well-designed AIS can also help an organization profit by
improving the efficiency and effectiveness of its supply chain.
INFORMATION TECHNOLOGY
AND CORPORATE STRATEGY
Develop a basic understanding of
corporate strategies.
how IT developments can be used to implement existing
organizational strategies.
LEARNING OBJECTIVE 4
Explain the three basic functions
performed by an accounting
information system (AIS).
Financial statements
Managerial reports
LEARNING OBJECTIVE 5
FINANCIAL STATEMENTS
The next function of the AIS is to provide management with
information useful for decision making.
The preparation of financial statements consists of a sequence
of activities.
What are these activities?
FINANCIAL STATEMENTS
A. Prepare a trial balance.
B. Make adjusting entries.
C. Prepare the adjusted trial balance.
D. Produce the income statement.
E. Make closing entries.
F. Produce the balance sheet.
MANAGERIAL REPORTS
The AIS must also be able to provide managers with detailed
operational information about the organizations performance.
B. Budgets
C. Performance reports
Vendors
Receiving
Goods
Manufacturing
Payroll
Inventory
Accounts
Payable
Shipping
Taxes
Customer
Order
Customers
General
Ledger
Accounts
Receivable
Periodic
Statements
Fixed
Assets
Internal
Environment
Tactical Systems
Operational and
Transaction Processing
System
External
Environment
INTERNAL
ENVIRONMENT
Top Management
Operation/
Production
Marketing
HRM
Engineering
TACTIAL SYSTEMS
OPERATIONAL AND
TRANSACTION PROCESSING
SYSTEMS
a. The General Ledger b. Sales Order Processing
c. Accounts Payable and Receivable
d. Receiving and Shipping
e. Payroll
f. Inventory Management
g. Periodical Reports & Statements
EXTERNAL
ENVIRONMENT
IRS
Vendors
Clients
Suppliers
Customers
Business Partners
Product pricing
THANK YOU!
VIVEK K. SINGH
WIWECK@GMAIL.COM