tailieunhanh - Bài giảng Hệ thống thông tin kế toán: Chương 1A - ThS. Vũ Quốc Thông

Bài giảng "Hệ thống thông tin kế toán - Chapter 1A: Overview of transaction processing and integrated information system" presentation of content: Describe Accounting Information System, discuss how an AIS can add value to an organization, identify basic transaction processing cycles, explain an integrated information system. | Vũ Quốc Thông 2 13 2016 IHO CHI MINH CITY OPEN UNIVERSITY ACCOUNTING - AUDITING FACULTY - ACCOUNTING INFORMATION SYSTEM OVERVIEW OF TRANSACTION PROCESSING AND INTEGRATED INFORMATION SYSTEM Lecturer Vũ Quốc Thông Chapter 1-A Learning Objectives Describe Accounting Information System AIS Discuss how an AIS can add value to an organization Identify basic transaction data processing cycles Explain an integrated information system ERP system 1-2 1 Vũ Quốc Thông 2 13 2016 Accounting Information System AIS 1-3 What Is a System System A set of two or more interrelated components interacting to achieve a goal Goal Conflict Occurs when components act in their own interest without regard for overall goal Goal Congruence Occurs when components acting in their own interest contribute toward overall goal . 1-4 2 Vũ Quốc Thông 2 13 2016 Data vs. Information Data are facts that are recorded and stored. Insufficient for decision making. Information is processed data used in decision making. Too much information however will make it more not less difficult to make decisions. This is known as Information Overload. Information 1-5 Accounting Information System An Information System Collect process store financial data and report financial information If Accounting language of business AIS information providing vehicle 1-6