Chapter 1 - Introduction to accounting information systems. This chapter presents the following content: An overview of business processes, an overview of an accounting information system, the business process linkage throughout the supply chain, the IT enablement of business processes, basic computer and IT concepts, examples of IT enablement, the internal control structure of organizations, the importance of accounting information systems to accountants, the relation of ethics to accounting information systems. | Chapter 1 Introduction to Accounting Information Systems Chapter 1 Accounting Information Systems, 3rd Edition Study Objectives An overview of business processes An overview of an accounting information system The business process linkage throughout the supply chain The IT enablement of business processes Basic computer and IT concepts Examples of IT enablement The internal control structure of organizations The importance of accounting information systems to accountants The relation of ethics to accounting information systems Why Accounting Information Systems? Why Accounting Information Systems? Why Accounting Information Systems? The Accounting Information System Various Business Processes SO 2 An overview of an accounting information system Process Throughout the Supply Chain Supply Chain - processes and information flows that involve the movement of materials, funds, and related information through the full logistics process, from the acquisition of raw materials to the delivery of finished products to the end user. The supply chain includes all: Vendors Service providers Customers Intermediaries SO 3 The business process linkage throughout the supply chain Supply Chain Management - the organization and control of all materials, funds, and related information in the logistics process, from the acquisition of raw materials to the delivery of finished products to the end user (customer). Process Throughout the Supply Chain SO 3 The business process linkage throughout the supply chain Process Throughout the Supply Chain Exhibit 1-2 A Simplified Supply Chain for McDonald’s SO 3 The business process linkage throughout the supply chain Need many suppliers for freshest ingredients Products the same wherever you go Require producers to meet standards to ensure uniformity All buns are identical East Balt Inc. is one of the large bakeries that supplies McDonald’s Must follow strict standards Regional suppliers Short supply chains Fresher ingredients Real World - . | Chapter 1 Introduction to Accounting Information Systems Chapter 1 Accounting Information Systems, 3rd Edition Study Objectives An overview of business processes An overview of an accounting information system The business process linkage throughout the supply chain The IT enablement of business processes Basic computer and IT concepts Examples of IT enablement The internal control structure of organizations The importance of accounting information systems to accountants The relation of ethics to accounting information systems Why Accounting Information Systems? Why Accounting Information Systems? Why Accounting Information Systems? The Accounting Information System Various Business Processes SO 2 An overview of an accounting information system Process Throughout the Supply Chain Supply Chain - processes and information flows that involve the movement of materials, funds, and related information through the full logistics process, from the acquisition of raw materials to the delivery
