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ACC 3520 Class #2. Ch 1 – Introduction to AIS. Day 2 Agenda Ch 1 Introduction. Syllabus questions? What is an AIS? Business Processes, Internal Controls, and Enterprise Systems. Big Picture of AIS. Understanding IS ( ch 1 – 3) AIS / Enterprise Systems / E-business

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acc 3520 class 2

ACC 3520Class #2

Ch 1 – Introduction to AIS

day 2 agenda ch 1 introduction
Day 2 Agenda Ch 1 Introduction
  • Syllabus questions?
  • What is an AIS?
  • Business Processes, Internal Controls, and Enterprise Systems

ACC 3520 - AIS

big picture of ais
Big Picture of AIS
  • Understanding IS (ch 1 – 3)
    • AIS / Enterprise Systems / E-business
  • Organizing & Managing Info (ch 4 – 6)
    • DFD / Flowcharts / DBMS (Normalization, REA, relational DB, SQL)
  • Enterprise Risk Mgmt (ch 7 – 9)
    • ERM / COSO / COBIT / Controls: Pervasive, General, Application / Control Matrix
  • Business Processes (ch 10 – 15)

ACC 3520 - AIS

textbook themes
Textbook Themes
  • Enterprise systems— integrate the business process functionality and information from all of an organization’s functional areas, such as marketing and sales, cash receipts, purchasing, cash disbursements, human resources, production and logistics, and business reporting (including financial reporting).
  • E-Business—use of networks to undertake business processes
  • Internal control— a system of integrated elements that provide reasonable assurance that a business will reach its business process goals

ACC 3520 - AIS

entrepreneur script the merchant of venice
Entrepreneur Script - the Merchant of Venice
  • Overview
    • 1500’s Italy
    • Entrepreneur
    • Sail to China for silk
    • Sell goods
entrepreneur script the big picture
Entrepreneur Script – the big picture!

Source: McCarthy & Geerts 1994

entrepreneur script cont
Entrepreneur Script, cont.
  • Purchase boat
  • Hire deck hand
  • Sail to China
  • Purchase silk
  • Sail back to Italy
  • Pay deck hand
  • Sell silk
accounting systems and subsystems
Accounting Systems and Subsystems
  • A system is a set of interdependent elements that together accomplish specific objectives.
  • A subsystem is the interrelated parts that have come together, or integrated, as a single system, which we have named System 1.0.
information system model
Information System Model
  • An information system (IS) or management information system (MIS) is a manmade system that consists of an integrated set of computer-based and manual components established to collect, store, and manage data and to provide output information to users.
  • The figure on the next slide depicts the functional components of an information system.
purpose of ais
Purpose of AIS
  • Collect, process and report information related to the financial aspects of business events
  • Often integrated and indistinguishable from overall information system
  • Like the IS, the AIS may be divided into components based on the operational functions supported.
accountant s role
Accountant’s Role
  • Designer — application of accounting principles, auditing, information systems, and systems development.
  • User — participate in design.
  • Auditor — provide audit and assurance services.
learning objectives
Learning Objectives
  • Appreciate the complex, dynamic environment in which accounting is practiced.
  • Know the relationship between the AIS and the organization’s business processes.
  • Know the attributes of information.
  • Recognize how information is used for different types of decisions and at various levels in the organization.
  • Recognize how the information system supports the management function.
  • Recognize the accountant’s role in relation to the current environment for the AIS.
  • Understand how to use this textbook effectively to learn AIS.
slide19

Enterprise Information Systems

Vendors

Customers

Enterprise Risk Management & Internal Controls

Business Processes

slide20
Next?
  • Chapter 2 – Enterprise systems

ACC 3520 - AIS