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Lecture 2- Information systems and the role and development of information systems and technology in accounting

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1Financial accounting- Provides information to [blank_start]external[blank_end] users, typically in the form of [blank_start]summarised financial reports[blank_end] such as the income statement and statement of financial position. The information is based on [blank_start]historical data[blank_end]; a highly regulated branch of accounting.
1. Aexternal
2. Bsummarised financial reports
3. Chistorical data
2Management accounting- Concerned with the [blank_start]provision[blank_end] of [blank_start]information[blank_end] to [blank_start]managers[blank_end] to help them make [blank_start]business decisions[blank_end]; management accounting aims to provide more [blank_start]detailed[blank_end] and timely information to [blank_start]internal[blank_end] users of accounting information.
1. Aprovision
2. Binformation
3. Cmanagers
4. Dbusiness decisions
5. Edetailed
6. Finternal
3One typical user of accounting information is [blank_start]managers[blank_end]. They require accounting information to [blank_start]assist[blank_end] them in [blank_start]decision-making[blank_end]
1. Amanagers
2. Bassist
3. Cdecision-making
4Another typical user of accounting information is [blank_start]investors (shareholders)[blank_end]. They require accounting information on the [blank_start]value[blank_end] of the [blank_start]investment[blank_end] they have made
1. Ainvestors (shareholders)
2. Bvalue
3. Cinvestment
5Third typical user of accounting information is [blank_start]employees[blank_end]. They require accounting information on the [blank_start]ability[blank_end] of an [blank_start]organisation[blank_end] to meet their [blank_start]wage/salary[blank_end] expectations
1. Aemployees
2. Bability
3. Corganisation
4. Dwage/salary
6Fourth typical user of accounting information is [blank_start]suppliers[blank_end]. They require accounting information to allow them to [blank_start]assess[blank_end] the [blank_start]likelihood[blank_end] of being [blank_start]repaid[blank_end]
1. Asuppliers
2. Bassess
3. Clikelihood
4. Drepaid
7Fifth typical user of accounting information is [blank_start]customers[blank_end]. They require accounting information to [blank_start]assess[blank_end] the ability of an [blank_start]organisation[blank_end] to continue [blank_start]supplying products/services[blank_end]
1. Aassess
2. Borganisation
3. Csupplying products/services
4. Dcustomers
8Sixth typical user of accounting information is [blank_start]government & regulatory agencies[blank_end]. They require accounting information to help [blank_start]manage[blank_end] the [blank_start]economy[blank_end], collect taxes, etc
1. Agovernment & regulatory agencies
2. Bmanage
3. Ceconomy
9One feature of enterprise systems is that it is a [blank_start]standard software package[blank_end], offering a level of [blank_start]customisation[blank_end] to enable [blank_start]configuration[blank_end] for most business types
1. Astandard software package
2. Bcustomisation
3. Cconfiguration
10Another feature of enterprise systems is that it [blank_start]offers[blank_end] a [blank_start]high[blank_end] level of [blank_start]functionality[blank_end] following a [blank_start]process-oriented[blank_end] view of [blank_start]enterprises[blank_end]
1. Aoffers
2. Bhigh
3. Cfunctionality
4. Dprocess-oriented
5. Eenterprises

11Third feature of enterprise systems is that it [blank_start]provides[blank_end] a [blank_start]standardised[blank_end] graphical [blank_start]user interface[blank_end] across all [blank_start]application[blank_end] areas & modules, thereby allowing the user to easily work & [blank_start]learn[blank_end] across modules
1. Aprovides
2. Bstandardised
3. Cuser interface
4. Dapplication
5. Elearn
12One way how developments in accounting information [blank_start]systems[blank_end] has affected the roles of [blank_start]accountants[blank_end] in business is that [blank_start]less[blank_end] of the [blank_start]mundane bookkeeping[blank_end]/reporting type of work is done, as [blank_start]software[blank_end] can manage a lot of this work
1. Asystems
2. Baccountants
3. Cless
4. Dmundane bookkeeping
5. Esoftware
13Information system- Collection of [blank_start]computer hardware[blank_end] & software that can provide [blank_start]decision-making[blank_end], control or other similar [blank_start]information[blank_end] based on underlying [blank_start]data[blank_end]. [blank_start]People/ humans[blank_end] too are an [blank_start]essential[blank_end] part of an information system
1. Acomputer hardware
2. Bdecision-making
3. Cinformation
4. Ddata
5. EPeople/ humans
6. Fessential
14To understand information systems fully, need to be [blank_start]aware[blank_end] of [blank_start]broader organisation[blank_end], [blank_start]people[blank_end] & [blank_start]information technology[blank_end] dimensions & their role in providing [blank_start]solutions[blank_end] to solutions & [blank_start]challenges[blank_end] within business
1. Aaware
2. Bbroader organisation
3. Cpeople
4. Dinformation technology
5. Esolutions
6. Fchallenges
15Logical security- Use of [blank_start]software[blank_end] to protect [blank_start]information[blank_end] & [blank_start]data[blank_end]. Basic form of logical security is having [blank_start]user level[blank_end] access controls ([blank_start]passwords[blank_end] & permissions)
1. Asoftware
2. Binformation
3. Cdata
4. Duser level
5. Epasswords
16Organisations use certain [blank_start]technologies[blank_end] to reduce [blank_start]logical security[blank_end] risks such as [blank_start]firewalls[blank_end]. [blank_start]Firewalls[blank_end] are combination of [blank_start]hardware[blank_end] & [blank_start]software[blank_end] to prevent network [blank_start]access[blank_end]
1. Atechnologies
2. Blogical security
3. Cfirewalls
4. DFirewalls
5. Ehardware
6. Fsoftware
7. Gaccess
17[blank_start]Data encryption[blank_end] is another logical security. It is use of [blank_start]crypto graphic techniques[blank_end] to [blank_start]encrypt[blank_end] data & transform human [blank_start]readable[blank_end] information into [blank_start]unreadable[blank_end] form
1. AData encryption
2. Bcrypto graphic techniques
3. Cencrypt
4. Dreadable
5. Eunreadable
18Physical security - [blank_start]Physical measures[blank_end] to prevent [blank_start]access[blank_end] to data & or information systems. Basic form is considering how people [blank_start]access buildings[blank_end], computers, [blank_start]database servers[blank_end] are being kept
1. APhysical measures
2. Baccess
3. Caccess buildings
4. Ddatabase servers
19If organisation has sensitive data, they might use other approaches such as [blank_start]motion sensors[blank_end] or [blank_start]biometric[blank_end] type of authentication for [blank_start]accessing[blank_end] some of their [blank_start]facilities[blank_end]
1. Amotion sensors
2. Bbiometric
3. Caccessing
4. Dfacilities
20Two common principles of data protection is an [blank_start]organisation[blank_end] must [blank_start]obtain[blank_end] & [blank_start]process[blank_end] data [blank_start]fairly[blank_end] & data must be [blank_start]obtained[blank_end] for one or more [blank_start]specified[blank_end] & [blank_start]lawful[blank_end] purposes
1. Aorganisation
2. Bobtain
3. Cprocess
4. Dfairly
5. Eobtained
6. Fspecified
7. Glawful
21Another two common principles of data protection is [blank_start]data[blank_end] must be processed in ways [blank_start]compatible[blank_end] with purposes for which it was [blank_start]obtained[blank_end] & [blank_start]data[blank_end] must be kept [blank_start]safe[blank_end], secure, [blank_start]accurate[blank_end] & up-to-date
1. Adata
2. Bcompatible
3. Cobtained
4. Ddata
5. Esafe
6. Faccurate
22Final three common principles of data protection is any [blank_start]data[blank_end] obtained must be [blank_start]adequate[blank_end], relevant & not [blank_start]excessive[blank_end], [blank_start]data[blank_end] should not be retained for [blank_start]longer than[blank_end] necessary &
if any individual [blank_start]request[blank_end] information on data held on them, this [blank_start]information[blank_end] must be given
1. Adata
2. Badequate
3. Cexcessive
4. Ddata
5. Elonger than
6. Frequest
7. Ginformation
23Business continuity planning (or disaster recovery planning)- [blank_start]Refers[blank_end] to [blank_start]policies[blank_end] & [blank_start]procedures[blank_end] to reinstate [blank_start]normal business[blank_end] in event of business [blank_start]disruption[blank_end]
1. ARefers
2. Bpolicies
3. Cprocedures
4. Dnormal business
5. Edisruption
24Level of business continuity planning for information systems depends on [blank_start]type of business[blank_end]
1. Atype of business
25Purchased business continuity planning solution is [blank_start]typical[blank_end] & [blank_start]good[blank_end] practice for [blank_start]larger organisations[blank_end] & essential for [blank_start]online business[blank_end]
1. Atypical
2. Bgood
3. Clarger organisations
4. Donline business
26Key tasks of accounting are [blank_start]capturing information[blank_end], [blank_start]measuring[blank_end] it & [blank_start]communicating[blank_end] it
1. Acapturing information
2. Bmeasuring
3. Ccommunicating
27Developments in [blank_start]software architecture[blank_end] have allowed [blank_start]accounting information systems[blank_end] to become more [blank_start]flexible[blank_end] over time
1. Asoftware architecture
2. Baccounting information systems
3. Cflexible
28Three tier architecture includes [blank_start]presentation layer[blank_end] (what [blank_start]user[blank_end] sees in system & [blank_start]interact[blank_end] with it), [blank_start]business logic layer[blank_end] ([blank_start]encodes[blank_end] how business works) & [blank_start]data layer[blank_end] (how data is [blank_start]stored[blank_end], organised, processed & [blank_start]accessed[blank_end])
1. Apresentation layer
2. Buser
3. Cinteract
4. Dbusiness logic layer
5. Eencodes
6. Fdata layer
7. Gstored
8. Haccessed
29SAP R1(software architecture) had all [blank_start]three layers[blank_end] (presentation, business logic & data) contained in [blank_start]single system[blank_end] which made [blank_start]customisation[blank_end] difficult
1. Athree layers
2. Bsingle system
3. Ccustomisation
30SAP R2 (software architecture) had [blank_start]presentation layer[blank_end] separated, as [blank_start]software[blank_end] (data & business logic layers) were designed to [blank_start]run[blank_end] on mainframe computer, with [blank_start]user[blank_end] interacting through [blank_start]dumb terminal[blank_end] (presentation) layer. Little [blank_start]customisation[blank_end] at [blank_start]presentation[blank_end] layer, but at least [blank_start]data[blank_end] & [blank_start]business logic layers[blank_end] could be worked on independently
1. Apresentation layer
2. Bsoftware
3. Crun
4. Duser
5. Edumb terminal
6. Fcustomisation
7. Gpresentation
8. Hdata
9. Ibusiness logic layers
31SAP R3 (software architecture) [blank_start]split[blank_end] SAP architecture into [blank_start]three[blank_end] distinct [blank_start]layers[blank_end] in client server
environment. [blank_start]Presentation[blank_end] layer was on personal computer & could be [blank_start]customised[blank_end] by users without any [blank_start]effect[blank_end] on underlying [blank_start]business logic[blank_end] or [blank_start]data layers[blank_end]. Business logic & data layers reside on separate servers
1. Asplit
2. Bthree
3. Clayers
4. DPresentation
5. Ecustomised
6. Feffect
7. Gbusiness logic
8. Hdata layers
32QuickBooks has [blank_start]one-tier[blank_end] architecture but it [blank_start]mimics two-tier[blank_end] architecture. User can [blank_start]customise[blank_end] what they do ([blank_start]presentation[blank_end] layer) without [blank_start]interfering[blank_end] with underlying [blank_start]business logic[blank_end] or [blank_start]data[blank_end] layer
1. Aone-tier
2. Bmimics two-tier
3. Ccustomise
4. Dpresentation
5. Einterfering
6. Fbusiness logic
7. Gdata
33 Ways how developments in accounting information systems has affected roles of accountants in smaller businesses is practises of [blank_start]bookkeeping[blank_end] & [blank_start]tax returns[blank_end] have been [blank_start]automated[blank_end] using accounting software & use of [blank_start]cloud-based software[blank_end] has offered more [blank_start]flexibility[blank_end]
1. Abookkeeping
2. Btax returns
3. Cautomated
4. Dcloud-based software
5. Eflexibility
34Ways how developments in accounting information systems has affected roles of accountants in larger businesses is role of [blank_start]management[blank_end] accountants become more [blank_start]analytical[blank_end], [blank_start]devolved accounting[blank_end] responsibility & more [blank_start]standardised[blank_end] accounting processes
1. Amanagement
2. Banalytical
3. Cdevolved accounting
4. Dstandardised

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Descripción: El usuario ha eliminado su información de asignaturas Test sobre Lecture 2- Information systems and the role and development of information systems and technology in accounting, creado por Usuario eliminado el 12/07/2021.
Autor: Usuario eliminado
Idioma: English
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Historial: Creado el 12 jul 2021 · actualizado el 12 jul 2021
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Lecture 2- Information systems and the role and development of information systems and technology in accounting

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