12. the Accounting Information System

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MANAGEMENT INFORMATION SYSTEMS 7/E Raymond McLeod, Jr. Chapter 12 The Accounting Information System Copyright 1998 Prentice Hall, Inc. What is Data Processing? n n n Manipulation or transformation of symbols for the purpose of increasing their usefulness. We will use the same general model format for all 5 computer-based information systems subsystems. Data processing and transaction processing are often used interchangeably. A Model of an Accounting Information System Environment Infor
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  Chapter 12 The AccountingInformation System MANAGEMENT INFORMATION SYSTEMS 7/ERaymond McLeod, Jr. Copyright 1998 Prentice Hall, Inc.  What is Data Processing? n Manipulation or transformation of symbols for the purpose of increasing their usefulness. n We will use the same general model format for all 5 computer-based information systems subsystems. n Data processing and transaction processingare often used interchangeably.  Environment    A Model of an Accounting Information System InformationData ManagementDataprocessingsoftware Transform AccountingInformationSystem Database OutputphysicalresourcesInputphysicalresources Environment  Key Points: 1. Gathers only data relating to the firm’s activities 2. Makes information available to A. ManagementB. Environment
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