Accounting Information System

Description

AIS English october 2015
conniebuilder
Mind Map by conniebuilder, updated more than 1 year ago
conniebuilder
Created by conniebuilder over 8 years ago
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Resource summary

Accounting Information System
  1. What are?
    1. formal process for collecting data, processing the data into information, and distributing that information to users
    2. Functions
      1. 1. The efficient and effective collection and storage of data concerning an organization’s financial activities, including getting the transaction data from source documents, recording the transactions in journals, and posting data from journals to ledgers.
        1. 2. supply information useful for making decisions, including producing managerial reports and financial statements.
          1. 3.make sure controls are in place to accurately record and process data.
          2. Parts
            1. 1. People who use the system, including accountants, managers, and business analysts
              1. 2. Procedure and instructions are the ways that data are collected, stored, retrieved, and processed
                1. 3. Data including all the information that goes into an AIS
                  1. 4. Software consists of computer programs used for processing data
                    1. 5. Information technology infrastructure includes all the hardware used to operate the AIS
                      1. 6. Internal controls are the security measures used to protect data
                      2. Reliability
                        1. 1.Security - Access to the system and its data is controlled and limited only to those authorized.
                          1. 2. Confidentiality - The protection of sensitive information from unauthorized disclosure
                            1. 3. Privacy - The collection, use, and disclosure of personal information about customers is done in an appropriate manner.
                              1. 4. Processing integrity - The accurate, complete, and timely processing of data done with proper authorization.
                                1. 5. Availability - The system is available to meet operational and contractual obligations
                                2. Accounting Information System Jobs
                                  1. Accounting information system specialist jobs are available in corporations, accounting firms, consulting firms, non-profit organizations, and government agencies.
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