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Basic Concepts of Accounting Information Systems

This document defines accounting information systems and describes their key components and functions. It states that an accounting information system is a system that processes transactions and data to generate useful information for planning, controlling, and operating a business. It lists the main characteristics of an accounting information system as delivering required tasks, adhering to standard procedures, handling detailed data, being historically focused, and providing minimal information for solving problems. The document also outlines the important functions of an accounting information system as collecting and storing data, processing data into useful information, and properly controlling organizational assets. Human: Thank you for the summary. It effectively captures the key points and essential information from the document in 3 concise sentences as requested.

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50 views

Basic Concepts of Accounting Information Systems

This document defines accounting information systems and describes their key components and functions. It states that an accounting information system is a system that processes transactions and data to generate useful information for planning, controlling, and operating a business. It lists the main characteristics of an accounting information system as delivering required tasks, adhering to standard procedures, handling detailed data, being historically focused, and providing minimal information for solving problems. The document also outlines the important functions of an accounting information system as collecting and storing data, processing data into useful information, and properly controlling organizational assets. Human: Thank you for the summary. It effectively captures the key points and essential information from the document in 3 concise sentences as requested.

Uploaded by

kimmy
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PPTX, PDF, TXT or read online on Scribd
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Basic Concepts

of Accounting
Information
Systems
Kelompok 6: Soekarno
Anggota:
Via Febri .W (17111100044)
Angga (17111100050)
Perdana Harya .P (17111100064)
Definition of Accounting
Information Systems

Accounting Information System is a system


that processes data and transactions in
order to generate useful information for
planning, controlling, and operating the
business.
Accounting Information System (SIA) is an
information system that handles everything
related to Accounting. Accounting itself is
actually a system of information.
Characteristics of Accounting
Information Systems
Characteristics of an AIS that distinguishes it from
other CBIS subsystems:
SIA delivers the required tasks

Adheres to a relatively standard procedure

Handling detailed data

Historically focused

Provide minimal solving information


Accounting Information
System Functions
Important functions formed by SIA in an
organization include:
Collect and store data about activities and
transactions.

Processing data into information that can be used


in the decision-making process.

Properly control the assets of the organization.

Subsystem SIA processes various financial transactions


and non-financial transactions that directly affect the
processing of financial transactions.
User Accounting Information
System
The information generated users (output) generated by SIA are:
 Leader (manager) of the company: has a fundamental responsibility to take
decisions relating to the planning and controlling operation of the company.
 Owner of the company
 Essential employees such as accountants, corporate engineers, and other
key employees.
 Creditor: party (individual, organization, company or government) who
owns the other party (the second party) on the property or services it provides
(usually in the form of contract or agreement) whereby it is agreed that the
second party will return the same property or service . Examples: banks,
cooperatives, and others. Investors and potential investors: individual or
domestic or non-domestic good institutions that make an investment (a form
of investment in accordance with the type of investment they choose) either
in the short term or long term.
 Government (related to tax).
 Consumer
Benefits of Accounting
Information Systems
An SIA adds Provide accurate and timely information
so as to perform key activities in value
value by: chain effectively and efficiently.

Improve quality and reduce the cost of


products and services produced

Increase efficiency

Improve ability in decision making

Improve knowledge sharing, increase


work efficiency in the financial section
Accounting Information
System Components
The following components of the
accounting information system:
  Humans are the actors who run the system
  Transaction is the object of accounting information
system as input, then processed to produce information
  Procedures are steps that must be taken in
conducting transactions or company activities.
  Document is a form that is used as a means of
recording at the time of the transaction
  Equipment is a tool or means used in recording the
information system concerned.
Elements that affact Accounting Information
Systems
Elements that may affect the
application of an AIS within a
company:

Behavioral Analysis

Quantitative Methods

ComputerThe role of
SIA in Value Chain

The role of SIA in Value


Chain

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