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Master Study Accounting Information Systems

Accounting Information Systems

Chapters (1 2 3 4 8 9 10 11 14) Accounting Information Systems 10th edition Romney

Accounting Information Systems (10th Edition) (Accounting Information Systems) (Hardcover)

By Marshall B. Romney (Author), Paul J. Steinbart (Author)

2Chapter One - INTRODUCTION

13Chapter Two - Over View of Business Process

13

27Chapter Four - Relational Databases

53Chapter Ten - The Revenue Cycle: Sales and Cash Collections

53 :

69Chapter Fourteen Dgeneral Ledger & Perorting System

69

79Chapter fifteen -Database Design Using the REA Data Model

79REA

Chapter One - INTRODUCTION

:

1. , ,

2.

3.

4. Value Chain .

5.

6.

......AIS Accounting Information Systems

Scholarship Distribution

Fr.

5%

Soph.

24%

Jr.

38%

Sr.

33%

....MIS Management Information Systems

ACCOUNT: Accounts ReceivableAccount Number: 120

DateDescriptionPost RefDebitCreditBalance

01/01/0542,069.00

01/03/05SalesS031,300.00 43,369.00

01/13/05Cash collectionsCR094,600.00 38,769.00

01/23/05SalesS045,600.00 44,369.00

GENERAL LEDGER

01/15/04Accounts receivable2,200

Sales revenue2,200

01/18/04Cash1,800

Accounts receivable1,800

01/21/04Salaries expense900

Cash900

:

1. : / / /

2. : / / /

3. : :

1.

2.

3.

a. , , , ,

( , )

. ( )

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.

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:-

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Data ( )

IS . .

:-

1. ( ) Events

2. Resources

3. Agents

Information ( , , , )

. .

1.

2.

3.

:-

1.

2.

3.

4.

.

:-

1. Relevance

.

2. Reliability

.

3. Completeness

4. Timeliness

5. Understandability

6. Verifiability

.

7. Accessibility

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1. :

Mandatory Information

Essential Information

:-

2.

( )

( IS) Information Systems ( , , )

( ) .

:-

1. Transaction Processing Systems ( TPS )

2. Office Automation Systems ( OAS )

Spread Sheet Word

3. Knowledge Work Systems ( KWS )

4. Management Information Systems ( MIS )

.

5. Decision Support Systems ( DSS )

.

6. Expert Systems ( ES )

7. Group Decision Support Systems ( GDSS )

.

8. Executive Support Systems ( ESS )

()

9.

, , , . ERP System

IS :-

1. Hard Ware

2. Soft Ware

3. Human Resources

4. Information Resources

:-

: ( )

1.

a. ( Key Board , Mouse , Scanner )

b. ( CPU )

c. ( Printer , Screen )

d. ( , )

2. Soft Ware

a. ( Excel , Word , )

b. ( Windows )

c. ( Visual Languages )

3.

a. ( )

b. ( )

c. ( )

4. ( )

: ( )

1. ( )

2. ( :-

a. Online Processing

b. Batch Processing

3. ( )

4. ( )

: :-

1. :-

a. :

1.

2.

3.

4.

5.

b. :

1.

2.

3.

4.

2. ( Simon )

3. ( )

( AIS ) Accounting Information Systems

( , , , , )

( )

a. ( )

b. ( )

c. ( )

:

:-

a.

b.

c. :-

1.

2.

3.

1. : ( Availability , reliability , and accuracy ). :-

1.

2.

3.

4.

2. :-

1.

2.

3.

4.

3. , , .

4. CPA 25% CPA .

5. .

:-

1.

2.

3.

4. CPA

5. .

:-

1.

2.

3.

Value Added , Value Chain ,

( JO ) :-

:- 5% .

:-

:- " .

:- Customer Services .

Value Added ( , )

:-

( O .. )

Customizing it

Business Activity :

Value Chain: Value Added ( ) :-

1. ( )

2. ( )

line & Stuff Activities

: Primary activities

1. Inbound Logistics :

2. Operations :

3. Outbound Logistics :

4. Marketing & Sales : .

5. Services : .

: Support activity

1. Firm Infrastructure : .

2. Human Resources : :

a.

b.

c.

d. paying employees

e. handling employee benefits

3. Technology : ( )

4. Purchasing : ( )

Student ID

Last

Name

First

Name

Phone

No.

333-33-3333SimpsonAlice333-3333

111-11-1111SandersNed444-4444

123-45-6789MooreArtie555-5555

STUDENTS

Value Chain ( )

1. .

2. .

: " .

Course IDCourseSectionDayTime

1234ACCT-36031MWF8:30

1235ACCT-36032TR9:30

1236MGMT-21031MW 8:30

ST x COURSE

SCID

333333333-1234

333333333-1236

111111111-1235

111111111-1235

COURSES

a.

b.

Supply Chain. ( ) .

, ,

degree of structure :

1. Structured decisions: Rules :

2. Semi Structured decisions: Rules

3. Unstructured decisions:

:

1. Occupational control decisions:

2. Management control decisions :

3. Strategic planning decisions : .. .. .. : -

:

( )

. Michael Porter :

1. :

2. :

Michael Porter ( ) :-

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2. Needs-based strategic position . ( .

3. position Access-based strategic ...... . ADSL

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System Data Information

AIS

Chapter Two - Over View of Business Process

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1. .

2.

3.

4.

5. ..

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: