Zusammenfassung der Ressource
1. Intro to Accounting Info
Systems (AIS) (Chapter 1)
- Data: Raw facts
- Data becomes useful when
it's CONVERTED into
information
- Information (output) used
for decision making
- Too much info is referred to as
INFORMATION OVERLOAD
- An AIS is a system that
collects, records, stores
and processes data to
produce info for decision
makers
- Performs the following functions:
1. Collects and stores data about
activities and transactions
- 2. It transforms (processes) data
into information that is useful for
decision making
- 3. It provides adequate controls
to safeguard assets
- PROCESSES are sets of
activities that are
performed on the
inputs into the system
e.g. performing
caluculations
- OUTPUTS refer to what is
obtained from a system or the
result of what a system does
-Outputs are normally the starting
point when designing a system
- *Information reliability... see reading...*