tailieunhanh - Lecture Accounting information systems (9th edition): Chapter 1 - Marshall B. Romney, Paul John Steinbart

Chapter 1 - Accounting information systems: An overview. This chapter explain what an accounting information system (AIS) is and describe the basic functions it performs, discuss why studying the design and management of an AIS is important, explain the role played by the AIS in a company’s value chain and discuss ways that the AIS can add value to a business, describe and contrast the basic strategies and strategic positions that a business can adopt. | Accounting Information Systems 9th Edition Marshall B. Romney Paul John Steinbart ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart Accounting Information Systems: An Overview Chapter 1 ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart Learning Objectives Explain what an accounting information system (AIS) is and describe the basic functions it performs. Discuss why studying the design and management of an AIS is important. Explain the role played by the AIS in a company’s value chain and discuss ways that the AIS can add value to a business. Describe and contrast the basic strategies and strategic positions that a business can adopt. 1- ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart Introduction: S&S Inc. Scott Parry and Susan Gonzalez form S&S, Inc., to sell consumer electronic devices. Parry and Gonzalez decide to pursue a “clicks and . | Accounting Information Systems 9th Edition Marshall B. Romney Paul John Steinbart ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart Accounting Information Systems: An Overview Chapter 1 ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart Learning Objectives Explain what an accounting information system (AIS) is and describe the basic functions it performs. Discuss why studying the design and management of an AIS is important. Explain the role played by the AIS in a company’s value chain and discuss ways that the AIS can add value to a business. Describe and contrast the basic strategies and strategic positions that a business can adopt. 1- ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart Introduction: S&S Inc. Scott Parry and Susan Gonzalez form S&S, Inc., to sell consumer electronic devices. Parry and Gonzalez decide to pursue a “clicks and bricks” strategy. They plan to hold the grand opening of S&S in five weeks. 1- ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart Introduction: S&S, Inc. What types of important decisions do Scott and Susan have to make? How to organize their accounting records How to design a set of procedures to ensure that they meet all of their government obligations How to price their products 1- ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart Introduction: S&S, Inc. Whether to extend credit, on what terms, and how to accurately track what customers owe and have paid How to hire, train, and supervise their employees How to keep track of cash flows The appropriate product mix and quantities to carry What functionality to provide on their website Important decisions, continued 1- ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart Introduction This chapter .