TAILIEUCHUNG - Chapter 1: Accounting information systems - An overview

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 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

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