Accounting Information System
Database
Reporting
Control
Technology
Business operations
Management decision making
Events processing
Systems development and operation
Communications
Accounting and auditing principles
The full accounting cycle includes data collections and storage. To perform analysis, to prepare information for management decision making, and to audit a firm's financial records, an accountant must be able to access and use data from public and private databases.
To design reports generated by an information system, the accountant must know what outputs are required or are desirables, user will prepare a report on an ad hoc basis using powerful report-generating tools or a database query language
Consider how much more difficult it will be to control modern, complex business processes. Develop an understanding of control that is specific to the situation at hand, yet is adaptable for the future.
Organizations engage in activities or operations, such as hiring employees, purchasing inventory, and collecting cash from customers. Many AIS inputs are prepared by operating departments - the action or work centers of the organization
As organizations undertake their business operations, events, such as sales and purchases, occur. To design and use the AIS, and accountant must know what event data are processed and how they are processed.
The information used for a decision must be tailored to the type of decision under consideration. Furthermore, the information is more useful if it recognizes the personal management styles and preferences of the decision maker.
The information systems that process business events and provide information for management decision making must be designed, implemented, and effectively operated.
To present the results of their endeavors effectively, accountants must possess strong oral and written communication skills.
To design and operate the accounting system
Your ability to plan and manage business operations depends partly on your knowledge of the technology available.