Upload
-
View
79
Download
3
Embed Size (px)
Citation preview
5/27/2018
1/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 1of 43
C
5/27/2018
2/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 2of 43
:
- - -- -
5/27/2018
3/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 3of 43
:
!
5/27/2018
4/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 4of 43
:
.
5/27/2018
5/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 5of 43
5/27/2018
6/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 6of 43
.
5/27/2018
7/124 2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 7of 43
s&s
s&s
5/27/2018
8/124 2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 8of 43
The AIS also interacts with internal partiessuch as employees and management.
.
5/27/2018
9/124 2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 9of 43
.
5/27/2018
10/124 2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 10of 43
5/27/2018
11/124 2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 11of 43
:- - . :
5/27/2018
12/124 2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 12of 43
:- -
5/27/2018
13/124 2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 13of 43
- :
/
5/27/2018
14/124 2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 14of 43
- :
/
5/27/2018
15/124 2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 15of 43
.- .
5/27/2018
16/124 2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 16of 43
- :
/
5/27/2018
17/124 2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 17of 43
. .
5/27/2018
18/124 2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 18of 43
- :
/
5/27/2018
19/124 2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 19of 43
.
5/27/2018
20/124 2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 20of 43
- :
/
5/27/2018
21/124 2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 21of 43
.
.
/
5/27/2018
22/124 2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 22of 43
- :
/
5/27/2018
23/124 2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 23of 43
.- ( ( (.(
5/27/2018
24/124 2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 24of 43
.
5/27/2018
25/124 2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 25of 43
: :--
5/27/2018
26/124 2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 26of 43
:
.
5/27/2018
27/124 2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 27of 43
:
/
5/27/2018
28/124 2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 32of 43
:. , .
5/27/2018
29/124 2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 33of 43
/
: .. .
5/27/2018
30/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 34of 43
/
: .
. .
5/27/2018
31/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 35of 43
/
:. / . . .
5/27/2018
32/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 36of 43
/
:/ .. .
5/27/2018
33/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 37of 43
/
: .,
/ . .
5/27/2018
34/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 38of 43
/
: . .
5/27/2018
35/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 39of 43
. , :
. .
.
5/27/2018
36/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 40of 43
, :
5/27/2018
37/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 41of 43
, : ,...,,,
, () .
:
5/27/2018
38/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 42of 43
5/27/2018
39/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 43of 43
. , . , .
:
5/27/2018
40/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 44of 43
:
:
5/27/2018
41/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 45of 43
:
:
5/27/2018
42/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 46of 43
.. : .
..
5/27/2018
43/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 47of 43
:((
: . , , .
5/27/2018
44/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 48of 43
:((
.
ATM..POS .
5/27/2018
45/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 49of 43
:((
.
5/27/2018
46/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 50of 43
:(( .,
.
5/27/2018
47/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 51of 43
:(( .,
.
5/27/2018
48/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 52of 43
:(( ., .
: .
5/27/2018
49/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 53of 43
:
:
5/27/2018
50/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 54of 43
. .
5/27/2018
51/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 55of 43
. T.t ,, ,,, ,, .,,,
5/27/2018
52/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 56of 43
:
: : 120
01/01/05 42,069.0001/03/05 S03 1,300.00 43,369.0001/13/05 CR09 4,600.00 38,769.0001/23/05 S04 5,600.00 44,369.00
5/27/2018
53/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 57of 43
. .
5/27/2018
54/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 58of 43
().: 100, $ 200,$ 300$. 600
,$ . .
5/27/2018
55/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 59of 43
. ,t, , .
5/27/2018
56/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 60of 43
. .
5/27/2018
57/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 61of 43
()
, :,-.-.- .
5/27/2018
58/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 62of 43
()
,( ) . :-.-, .
5/27/2018
59/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 63of 43
, . : :-001-003 -004-007-008-009
5/27/2018
60/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 64of 43
, . : :
-:-: FRD:4-7- ((8-9:-
5/27/2018
61/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 65of 43
. :
- , .- . -:
--- -:- -
5/27/2018
62/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 66of 43
)) . ,: ,,, .,...
,, . , .
, .
5/27/2018
63/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 67of 43
.S&S2-4- --,- S&S
5/27/2018
64/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 68of 43
)chart of accounts) : ) .. ( ( ) .. ) .... ( ) / ...... ( .
5/27/2018
65/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 69of 43
:100-199:100-299
:200299:300-399
400499:400 :410
5/27/2018
66/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 70of 43
:500-599 :600799 :900999
:910
5/27/2018
67/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 71of 43
, .- :
., . ..
- , :
5/27/2018
68/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 72of 43
. , .
5/27/2018
69/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 73of 43
, . , . .
5/27/2018
70/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 74of 43
, :
01/15/04 2,200 2,200
01/18/04 1,800 1,800
01/21/04 900 900
5/27/2018
71/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 75of 43
, , . :
, :
5/27/2018
72/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 76of 43
. .
5/27/2018
73/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 77of 43
1, $,800Lee Lee201
12/01/04 201 Lee Co. 120-122 800.00
5/27/2018
74/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 78of 43
Lee120, )122)122 120-122.
12/01/04 201 Lee Co. 120-122 800.00
5/27/2018
75/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 79of 43
1,May700$.
Page 5
12/01/04 201 Lee Co. 120-122 800.00
01/12/04 202 May Co. 120-033 700.00
5/27/2018
76/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 80of 43
1,DLK900$
Page 5
12/01/04 201 Lee Co. 120-122 800.00
01/12/04 202 May Co. 120-033 700.00
5/27/2018
77/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 81of 43
. .800$ )( Lee(120-122.)May700$
(120-033.) DLK900$(120-111.)
5/27/2018
78/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 82of 43
. .2400$,
Page 5
12/01/04 201 Lee Co. 120-122 800.00
12/01/04 202 May Co. 120-033 700.0012/01/04 203 DLK Co. 120-111 900.00
TOTAL 2,400.00
120 / 502
5/27/2018
79/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 83of 43
((120/502 ((120 (.502)
Page 5
12/01/04 201 Lee Co. 120-122 800.00
12/01/04 202 May Co. 120-033 700.00
12/01/04 203 DLK Co. 120-111 900.00
TOTAL 2,400.00
120 / 502
5/27/2018
80/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 84of 43
) .)2400$ 2400$, .
12/01/04 2,400 2,400
12/01/04 1,800 1,80012/01/04 900
900
5/27/2018
81/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 85of 43
,, .
5/27/2018
82/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 86of 43
: ., ., , . . . .
5/27/2018
83/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 87of 43
Entity
Field RecordData Value
()()
5/27/2018
84/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 88of 43
File
1- Master File :
.
5/27/2018
85/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 89of 43
-2 Transactions File
)) : Data Base ( .)
5/27/2018
86/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 90of 43
:-1 -2 : -3 : -4 :
5/27/2018
87/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 91of 43
1-2-
5/27/2018
88/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 92of 43
()
( :-1 (:-2 :-3
DATA STORAGE
5/27/2018
89/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 93of 43
Click the button below if you wish togo through a summary of theremaining steps in the accounting
cycle:
DATA STORAGE
See Remainder
Of
Accounting Cycle
COMPUTER-BASED STORAGE
5/27/2018
90/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 97of 43
Now lets moving on to discussing somecomputer-based storage concepts, including: Entity
Attribute
Record Data Value
Field
File
Master File Transaction File
Database
CO U S S O G
CONCEPTS
COMPUTER-BASED STORAGE
5/27/2018
91/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 98of 43
An entityis something about which informationis stored.
In your universitys student information system,one entity is the student. The student
information system stores information aboutstudents.
What are some other entities in your studentinformation system?
CONCEPTS
COMPUTER-BASED STORAGE
5/27/2018
92/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 99of 43
Attributesare characteristics of interest withrespect to the entity.
Some attributes that a student informationsystem typically stores about the student entity
are: Student ID number
Phone number
Address
What are some other attributes about studentsthat a university might store?
CONCEPTS
COMPUTER-BASED STORAGE
5/27/2018
93/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 100of
A fieldis the physical space where an attribute isstored.
The space where the student ID number isstored is the student ID field.
CONCEPTS
Col. 1-9 Col. 10-30 Col. 31-40 Col. 41-50
328469993 SIMPSON ALICE 4053721111
328500732 ANDREWS BARRY 4057440236
529036409 FLANDERS CARLA 4057475863
COMPUTER-BASED STORAGE
5/27/2018
94/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 101of
A recordis the set of attributes stored for aparticular instance of an entity.
The combination of attributes stored for BarryAndrews is Barrys record.
CONCEPTS
Col. 1-9 Col. 10-30 Col. 31-40 Col. 41-50
328469993 SIMPSON ALICE 4053721111
328500732 ANDREWS BARRY 4057440236
529036409 FLANDERS CARLA 4057475863
COMPUTER-BASED STORAGE
5/27/2018
95/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 102of
A data valueis the intersection of the row andcolumn.
The data value for Barry Andrews phonenumber is 405-744-0236.
CONCEPTS
Col. 1-9 Col. 10-30 Col. 31-40 Col. 41-50
328469993 SIMPSON ALICE 4053721111
328500732 ANDREWS BARRY 4057440236
529036409 FLANDERS CARLA 4057475863
COMPUTER-BASED STORAGE
5/27/2018
96/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 103of
A fileis a group of related records. The collection of records about all students at
the university might be called the student file. Ifthere were only three students and four
attributes stored for each student, the file mightappear as shown below:
CONCEPTS
Col. 1-9 Col. 10-30 Col. 31-40 Col. 41-50
328469993 SIMPSON ALICE 4053721111
328500732 ANDREWS BARRY 4057440236
529036409 FLANDERS CARLA 4057475863
COMPUTER-BASED STORAGE
5/27/2018
97/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 104of
A masterfileis a file that storescumulative information about anorganizations entities.
It is conceptually similar to a ledger in amanual AIS in that: The file is permanent
The file exists across fiscal periods
Changes are made to the file to reflect theeffects of new transactions.
CONCEPTS
COMPUTER-BASED STORAGE
5/27/2018
98/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 105of
A transactionfileis a file that containsrecords of individual transactions (events)that occur during a fiscal period.
It is conceptually similar to a journal in amanual AIS in that: The files are temporary
The files are usually maintained for one fiscal
period
CONCEPTS
COMPUTER-BASED STORAGE
5/27/2018
99/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 106of
A databaseis a set of interrelated, centrally-coordinated files.
When files about students are integrated withfiles about classes and files about instructors,
we have a database.
CONCEPTS
Student
FileClass
File
Instructor
File
TRANSACTION PROCESSING:
5/27/2018
100/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 107of
The data processing cycle consists of foursteps:
Data input
Data storage Data processing
Information output
THE DATA PROCESSING CYCLE
DATA PROCESSING
5/27/2018
101/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 108of
Once data about a business activity hasbeen collected and entered into a system,it must be processed.
DATA PROCESSING
DATA PROCESSING
5/27/2018
102/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 109of
There are four different types of fileprocessing:
Updating datato record the occurrence of anevent, the resources affected by the event,and the agents who participated, e.g.,recording a sale to a customer.
Changing data, e.g., a customer address
Adding data, e.g., a new customer. Deleting data, e.g., removing an old customer
that has not purchased anything in 5 years.
DATA PROCESSING
DATA PROCESSING
5/27/2018
103/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 110of
Updating can be done through severalapproaches:
Batch processing
DATA PROCESSING
DATA PROCESSING
5/27/2018
104/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 111of
Batch processing: Source documents are grouped into batches,
and control totals are calculated.
Periodically, the batches are entered into thecomputer system, edited, sorted, and storedin a temporary file.
The temporary transaction file is run against
the master file to update the master file. Output is printed or displayed, along with errorreports, transaction reports, and control totals.
DATA PROCESSING
DATA PROCESSING
5/27/2018
105/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 112of
Updating can be done through severalapproaches:
Batch processing
On-line Batch Processing
DATA PROCESSING
DATA PROCESSING
5/27/2018
106/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 113of
On-line batch processing: Transactions are entered into a computer
system as they occur and stored in atemporary file.
Periodically, the temporary transaction file isrun against the master file to update themaster file.
The output is printed or displayed.
DATA PROCESSING
DATA PROCESSING
5/27/2018
107/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 114of
Updating can be done through severalapproaches:
Batch processing
On-line Batch Processing On-line, Real-time Processing
DATA PROCESSING
DATA PROCESSING
5/27/2018
108/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 115of
On-line, Real-time Processing Transactions are entered into a computer
system as they occur.
The master file is immediately updated withthe data from the transaction.
Output is printed or displayed.
DATA PROCESSING
DATA PROCESSING
5/27/2018
109/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 116of
Updating can be done through severalapproaches:
Batch processing
On-line Batch Processing On-line, Real-time Processing
If youre going through enrollment,which of these approaches would you
prefer that your university was using? Why?
DATA PROCESSING
TRANSACTION PROCESSING:
5/27/2018
110/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 117of
The data processing cycle consists of foursteps:
Data input
Data storage Data processing
Information output
THE DATA PROCESSING CYCLE
INFORMATION OUTPUT
5/27/2018
111/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 118of
The final step in the information process isinformation output.
This output can be in the form of:
Documents
INFORMATION OUTPUT
Documents are records oftransactions or other company data.
EXAMPLE: Employee paychecks orpurchase orders for merchandise
Documents generated at the end ofthe transaction processing activities
are known as operational documents(as opposed to source documents).
They can be printed or stored aselectronic images.
INFORMATION OUTPUT
5/27/2018
112/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 119of
The final step in the information process isinformation output.
This output can be in the form of:
Documents
Reports
INFORMATION OUTPUT
Reports are used by employees tocontrol operational activities and by
managers to make decisions anddesign strategies.
They may be produced: On a regular basis
On an exception basis
On demand Organizations should periodicallyreassess whether each report isneeded.
INFORMATION OUTPUT
5/27/2018
113/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 120of
The final step in the information process isinformation output.
This output can be in the form of:
Documents
Reports
Queries
INFORMATION OUTPUT
Queries are user requests for specificpieces of information.
They may be requested: Periodically
One time
They can be displayed: On the monitor, called sof t copy
On the screen, called hard co py
INFORMATION OUTPUT
5/27/2018
114/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 121of
Output can serve a variety of purposes: Financial statements can be provided to both
external and internal parties.
Some outputs are specifically for internal use: For planning purposes
INFORMATION OUTPUT
Examples of outputs for planningpurposes include:
Budgets Budgets are an entitys formal expression of
goals in financial terms
Sales forecasts
INFORMATION OUTPUT
5/27/2018
115/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 122of
Output can serve a variety of purposes: Financial statements can be provided to both
external and internal parties.
Some outputs are specifically for internal use: For planning purposes
For management of day-to-day operations
INFORMATION OUTPUT
Example: delivery schedules
INFORMATION OUTPUT
5/27/2018
116/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 123of
Output can serve a variety of purposes: Financial statements can be provided to both
external and internal parties.
Some outputs are specifically for internal use: For planning purposes
For management of day-to-day operations
For control purposes
INFORMATION OUTPUT Performance reports are outputs that are
used for control purposes.
These reports compare an organizationsstandard or expected performance withits actual outcomes.
Management by exceptionis an
approach to utilizing performancereports that focuses on investigating andacting on only those variances that aresignificant.
INFORMATION OUTPUT
5/27/2018
117/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 124of
Output can serve a variety of purposes: Financial statements can be provided to both
external and internal parties.
Some outputs are specifically for internal use: For planning purposes
For management of day-to-day operations
For control purposes
For evaluation purposes
INFORMATION OUTPUT
These outputs might include: Surveys of customer satisfaction
Reports on employee error rates
INFORMATION OUTPUT
5/27/2018
118/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 125of
Behavioral implications of managerialreports:
YOU GET WHAT YOU MEASURE!
INFORMATION OUTPUT
INFORMATION OUTPUT
5/27/2018
119/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 126of
Suppose an instructor wants to improve studentlearning. He decides to encourage better attendance by
grading students on attendance (i.e., measuring it).
The result will be better student attendance, i.e., you
get what you measure. The improved attendance may or may not improve
learning outcomes.
Students may be getting better grades whenattendance is measured, but not learning more.
Some students may in fact reduce their studyingbecause they believe they can use the attendancescore to boost their grade. This behavior would bea dysfunctional result of the measurement.
INFORMATION OUTPUT
INFORMATION OUTPUT
5/27/2018
120/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 127of
Budgets can cause dysfunctional behavior. EXAMPLE: In order to stay within budget, the IT
Department did not buy a security package for its
system.
A hacker broke in and devastated some of theirdata files.
Critical security measures were foregone in orderto meet budgetary goals.
The resulting costs far outweighed the savings.
O O OU U
INFORMATION OUTPUT
5/27/2018
121/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 128of
Budgeting can also be dysfunctional inthat the focus can be redirected to
creating acceptable numbers instead of
achieving organizational objectives. Does this mean organizations shouldnt
budget?
INFORMATION OUTPUT
5/27/2018
122/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 129of
The saying goes, Not many people sitaround and have a roast goose fall in their
lap.
In other words, if you want a roast goose,you have to aim.
With financial results, youre also unlikely toachieve when you dont aim.
Just be careful where you aim!
ROLE OF THE AIS
5/27/2018
123/124
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 130of
The traditional AIS captured financial data. Non-financial data was captured in other,
sometimes-redundant systems
Enterprise resource planning(ERP) systemsare designed to integrate all aspects of a
companys operations )including both
financial and non-financial information) with
the traditional functions of an AIS.
SUMMARY
5/27/2018
124/124
Weve learned about the basic business activitiesin which an organization engages, the decisions
that need to be made, and the information required
to make those decisions.
Weve reviewed the data processing cycle and itsrole in organizing business activities and
providing information to users.
Finally, weve touched on the role of the
information systems in modern organizations andintroduced the notion of enterprise resource
planning systems