1. Intro to Accounting Info Systems (AIS) (Chapter 1)

1. Intro to Accounting Info Systems (AIS) (Chapter 1)

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

2. 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

3. PROCESSES are sets of activities that are performed on the inputs into the system e.g. performing caluculations

4. 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

5. *Information reliability... see reading...*

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