accounting information system

1 . OVERVIEW OF ACCOUNTING INFORMATION SYSTEMS

SYSTEM

A set of elements that are integrated with the same intent or purpose to accomplish a goal .

Elements of the system :

Not all systems have the same combination of elements , but the basic arrangement consists of :

Input , transformation , Output , Control Mechanism , Purpose .

Type of System :



Open Circle System = the system that has no element of control mechanism , and purpose .

Closed Circle System = system accompanied by the presence of the element of control mechanisms and goals .

System properties :

1 . The open system : The system is connected to its environment through resource flows .

2 . Closed System : The system is not at all related to the environment .

Physical System : A system that consists of a number of physical resources

Conceptual systems : systems that use conceptual resources (data and information ) to represent a physical system .

Accounting Information Systems is an integral structure in an entity , which uses physical resources and other components , to change the financial transaction data / accounting into the accounting information with the aim to meet the needs of information of the user araupun wearer is ( users) .

Accounting and Information System can be defined as well as the information systems that transform the business transaction data into information that is useful to the users of financial

Posted by Angela

Tweet