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Chapter 1 Accounting Information System - Coggle Diagram
Chapter 1 Accounting Information System
Objectives
It provides reports to external users such as stockholders creditors and government and agencies
it collects stores data about activities and transactions
accounting records in manual
ledger
documents
journal
roles in AIS
system users
system designers
implementers
system auditors
record in AIS
Master file
transaction file
archive file
reference file
types of data
online
batch processing
real time
multi
time sharing
roles of accountant
accountant as system users
accountant as system designers
accountant as implementers
accountant as system auditor