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Distinguish between data and information, explain fundamental decisions an organization makes, identify the transactional information that passes between internal and external parties and an AIS, describe the major business processes present in most companies,. As the main contents of the lesson chapter 1 "Accounting information systems - An overview". Invite you to consult | Accounting Information Systems: An Overview Chapter 1 1-1 1 Learning Objectives Distinguish between data and information: Understand the characteristics of useful information. Explain how to determine the value of information. Explain fundamental decisions an organization makes: Understand basic information needed to make them. Identify the transactional information that passes between internal and external parties and an AIS. Describe the major business processes present in most companies. Explain what an accounting information system (AIS) is and describe its basic functions. Discuss how an AIS can add value to an organization. Explain how an AIS and corporate strategy affect each other. Explain the role an AIS plays in a company’s value chain. 1-2 2 1.What Is a System? System A set of two or more interrelated components interacting to achieve a goal Goal Conflict Occurs when components act in their own interest without regard for overall goal Goal Congruence Occurs when components | Accounting Information Systems: An Overview Chapter 1 1-1 1 Learning Objectives Distinguish between data and information: Understand the characteristics of useful information. Explain how to determine the value of information. Explain fundamental decisions an organization makes: Understand basic information needed to make them. Identify the transactional information that passes between internal and external parties and an AIS. Describe the major business processes present in most companies. Explain what an accounting information system (AIS) is and describe its basic functions. Discuss how an AIS can add value to an organization. Explain how an AIS and corporate strategy affect each other. Explain the role an AIS plays in a company’s value chain. 1-2 2 1.What Is a System? System A set of two or more interrelated components interacting to achieve a goal Goal Conflict Occurs when components act in their own interest without regard for overall goal Goal Congruence Occurs when components acting in their own interest contribute toward overall goal 1-3 Data vs. Information Data are facts that are recorded and stored. Insufficient for decision making. Information is processed data used in decision making. Too much information however, will make it more, not less, difficult to make decisions. This is known as Information Overload. 1-4 Data vs. Information Data are facts stored in the system A fact could be a number, date, name, and so on. For example: 2/22/14 ABC Company, 123, 99, 3, 20, 60 1-5 What is the difference between data and information? Data are just facts that are stored in a system. For example, data could be a number, a date, a name of a business. Yet the facts are not meaningful until you place the facts within a context. Then it becomes information. For example, if the following facts are only shown below: 2/22/14 123 ABC company 99 3 20 $60.00 The above has no meaning and you could not determine if ABC company is a customer or a vendor that you are doing .
