文档介绍：7-1 7-2 CHAPTER 7 Accounting Information System 7-3 Preview of CHAPTER 7 7-4 Accounting information system (AIS) collects and processes transaction data municates financial information to decision makers. Includes: ? All steps in the accounting cycle. ? Documents that provide evidence of transactions. ? Manual puterized accounting system. SO 1 Identify the basic concepts of an accounting information system. Basic Concepts of AIS 7-5 SO 1 Identify the basic concepts of an accounting information system. Cost Effectiveness - Benefits must outweigh the costs. Flexibility - The system should be sufficiently flexible to meet the resulting changes in the demands made upon it. Useful Output Illustration 7-1 Principles of an efficient and effective AIS. Basic Concepts of AIS 7-6 ? Software programs (functions include sales, purchases, receivables, payables, cash receipts and disbursements, and payroll). ? Generate financial statements . ? Advantages: ? Typically enter data only once. ? Many human errors are eliminated. ? More timely information. Computerized Accounting Systems SO 1 Identify the basic concepts of an accounting information system. Basic Concepts of AIS 7-7 ? Choosing a software package. ? Entry-Level Software. ? Easy data access and report preparation ? Audit trail ? Internal control ? Customization ? patibility ? Enterprise Resource Planning Systems.