Accounting Information Systems (AIS).pptx

An accounting information system (AIS) refers to tools and systems designed for the collection and display of accounting information so accountants and executives can make informed decisions.

1. Accounting Information Systems (AIS)

2. Types of Documentation There are many types of Accounting Information Systems (AIS) documentation types or techniques. Some of the AIS documentation includes :

3. DFD (Data Flow Diagrams) and Its F our Basic E lements Data flow diagrams (DFD) It is used to graphically represent the flow of data in a business information system. It describes the processes that are involved in a system to transfer data from the input to the file storage and reports generation. Data flow diagrams (DFD) It can be divided into logical and physical . The logical data flow diagram describes flow of data through a system to perform certain functionality of a business. The physical data flow diagram describes the implementation of the logical data flow. Describes the processes that are involved in a system to transfer data from the input to the file storage and reports generation. Represent a situation when the system must retain data S hows the way information flows through a process or system. An outside system that sends or receives data, communicating with the system being diagrammed.

4. Why are databases importance and what are their advantages?

5. The Fundamental Concepts of Database Systems Data Base Management System (DBMS): is a collection of programs that enables users to create and maintain a database. It provides an environment that is both convenient and efficient to use. Data Dictionary : a data dictionary contains metadata i.e data about the database. All well-designed database will include a data dictionary. Data Independence : the ability to make changes to data characteristics without having to make changes to the programs that access the data. Data Language : stands for Data Definition Language and it is used to define database structure or pattern .

6. Applications of Data Base Management System (DBMS) Universities - Registrations, grades Sales - Customers, products, purchase

7. Data Independence Data independence : is the ability to make changes to data characteristics without having to make changes to the programs that access the data. Logical Data Independence - Protection from changes in the logical structure of data Physical Data Independence - Protection from changes in the physical structure of data

8. Relational Database and How it Organizes Data Relational database is a type of database that stores and provides access to data points that are related to one another and it is based on the relational model, an intuitive, straightforward way of representing data in tables. Relational database systems use a model that organizes data into tables of rows (also called records or tuples) and columns (also called attributes or fields).

9. Steps for Designing and implementing a database system

10. Steps for Developing a Resources, events, agents (REA) for a Specific Transaction Cycle Identify the Agent Entities

11. The Revenue Cycle

12. The Expenditure Cycle Source: www.scribd.com/presentation/235823130/Oracle-Customer-Consignment-Process

13. Human resources/payroll cycle Source: erdenesoyol.blogspot.com/2017/04/the-human-resoruces-management-and.html

14. Production Cycle Source: slideplayer.com/slide/4554071/

15. Source: slideplayer.com/slide/3927712/

16. Purpose of Information Output of AIS

17. Thank you!