tailieunhanh - Lecture Core concepts of accounting information systems (13th Edition): Chapter 1 - Simkin, Norman, Rose

Chapter 1 - AIS and the accountant. In the first chapter, we lay the basic foundation for the remainder of the text and set the stage for students to think about the pervasiveness of technology that is common to organizations and the impact technology has on the accounting profession. This chapter also includes a section on careers in AIS that is designed to introduce students to the career paths that combine accounting with the study of information systems. | AIS and the Acountant Chapter 1 Chapter 1: AIS and the Accountant Introduction: Why Study Accounting Information Systems (AIS)? Careers in AIS Accounting and IT What Are AISs? What’s New in AISs? AIS at Work Introduction: Why Study AIS Applying information technology (IT) to accounting systems Financial accounting Managerial accounting Auditing Taxation Increased career opportunities Specialized employment Combine accounting and advanced computer skills Careers in Accounting Information Systems Traditional Accounting Understanding of accounting and information systems Certified Information Technology Professional Systems Consulting Designing systems and reengineering processes Software and hardware selection Value-added resellers (VARs) Careers in Accounting Information Systems Certified Fraud Examiner Professional certification Association of Certified Fraud Examiners (ACFE) IT Auditing and Security Risk analysis with Information Systems Aid financial auditors in evaluation of controls Certified Information Systems Auditors (CISAs) Penetration testing Careers in Accounting Information Systems Predictive Analytics Profession changing Statistical analysis Data modeling Data mining Data Warehouses Accounting and IT Financial Accounting Non-Financial Data REA Accounting Resources, Events, and Agents Real-Time Reporting Interactive Data and XBRL Reusable data in multiple applications “Tagging” data Objectives of Financial Accounting External Provide relevant information Investors, Creditors Financial Statements Internal Provide relevant information Planning, decision making, and control activities Division managers, product managers Managerial Accounting Objective Provide relevant information Internal users (Managers) Components Cost Accounting Budgeting Cost Accounting Measure and Control Costs Acquisition, processing, distribution, and selling activities AIS Examples Corporate Performance Measurement and Business Intelligence . | AIS and the Acountant Chapter 1 Chapter 1: AIS and the Accountant Introduction: Why Study Accounting Information Systems (AIS)? Careers in AIS Accounting and IT What Are AISs? What’s New in AISs? AIS at Work Introduction: Why Study AIS Applying information technology (IT) to accounting systems Financial accounting Managerial accounting Auditing Taxation Increased career opportunities Specialized employment Combine accounting and advanced computer skills Careers in Accounting Information Systems Traditional Accounting Understanding of accounting and information systems Certified Information Technology Professional Systems Consulting Designing systems and reengineering processes Software and hardware selection Value-added resellers (VARs) Careers in Accounting Information Systems Certified Fraud Examiner Professional certification Association of Certified Fraud Examiners (ACFE) IT Auditing and Security Risk analysis with Information Systems Aid financial auditors in .