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Lecture Accounting information systems: Basic concepts and current issues (3rd edition): Chapter 1 - Robert L. Hurt

Chapter 1 - Role and purpose of accounting information systems. After studying this chapter you will be able to: Define “accounting information systems”, discuss why AIS is an important area of study for future accountants, compare and contrast AIS with other areas of accounting, explain the structure of most AIS, locate and evaluate information sources on AIS. | PowerPoint Presentation Materials Accounting Information Systems: Basic Concepts and Current Issues 3rd edition Robert L. Hurt Chapter 1 Role and Purpose of Accounting Information Systems McGraw-Hill/Irwin © 2013 The McGraw-Hill Companies, Inc., All Rights Reserved. In the first chapter, we’ll take a look at some of the foundational issues of AIS, giving the course (and the book) some context. Outline Expected outcomes Definition and importance of AIS AIS and the rest of accounting Generic AIS structure Critical thinking Information literacy Here are the topics we’ll consider over the course of the next few minutes. You’ll also have some opportunities for interaction via “lecture breaks” and classroom assessments. Expected outcomes Define “accounting information systems.” Discuss why AIS is an important area of study for future accountants. Compare and contrast AIS with other areas of study in accounting. Explain the structure of most AIS. Locate and evaluate information sources on AIS. Describe the structure and content of the remainder of this text. These outcomes are listed at the start of the chapter. They identify the essential knowledge and skills you should take away after carefully studying the material. While you may be accustomed to getting most of what you need to know from your instructor’s lectures, that’s definitely not the case in AIS—carefully reading the text, completing assigned activities and remaining engaged with the material is critical to your understanding in AIS. Definition and importance of AIS An accounting information system is a set of interrelated: Activities Documents Technologies Designed to: Collect data Process it Report information To a diverse group of: Internal decision makers External decision makers In all kinds of organizations Like all systems, an AIS comprises several interrelated elements, all working toward achieving a common goal. Note that technology is just one element of an AIS—the technology is not . | PowerPoint Presentation Materials Accounting Information Systems: Basic Concepts and Current Issues 3rd edition Robert L. Hurt Chapter 1 Role and Purpose of Accounting Information Systems McGraw-Hill/Irwin © 2013 The McGraw-Hill Companies, Inc., All Rights Reserved. In the first chapter, we’ll take a look at some of the foundational issues of AIS, giving the course (and the book) some context. Outline Expected outcomes Definition and importance of AIS AIS and the rest of accounting Generic AIS structure Critical thinking Information literacy Here are the topics we’ll consider over the course of the next few minutes. You’ll also have some opportunities for interaction via “lecture breaks” and classroom assessments. Expected outcomes Define “accounting information systems.” Discuss why AIS is an important area of study for future accountants. Compare and contrast AIS with other areas of study in accounting. Explain the structure of most AIS. Locate and evaluate information .