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Accounting Information

Systems

©2002 Prentice Hall, Inc. Business Publishing Accounting, 5/E Horngren/Harrison/Bamber 6-


ACCOUNTING INFORMATION
SYSTEM

Procedures, technologies, and


record of an organization
.one is to develop a/c info.2nd
is to communicate this info to
Decision makers .
©2002 Prentice Hall, Inc. Business Publishing Accounting, 5/E Horngren/Harrison/Bamber 6-
DETERMINING INFORMATION
NEEDS
● Income tax regulations require every
business to have an a/c system that can
measure the co’s taxable income and
explain the nature and source of every item
in the co.’s income tax return .
● Federal securities laws require publicly
owned companies to prepare financial
statement in conformity with GAAP.

©2002 Prentice Hall, Inc. Business Publishing Accounting, 5/E Horngren/Harrison/Bamber 6-


The cost of producing accounting
information

● Cost effective management may use


cost-effectiveness as a criterion for
deciding whether or not to produce
certain information .

©2002 Prentice Hall, Inc. Business Publishing Accounting, 5/E Horngren/Harrison/Bamber 6-


Basic functions of an accounting
system

● Interpret and record the effects of business


transaction.
● Classify the effects of similar transactions in
a manner that permits determination of
various totals and subtotals useful to
management and used in a/c reports.
● Summarize and communicate the
information contained in the system to
decision makers.
©2002 Prentice Hall, Inc. Business Publishing Accounting, 5/E Horngren/Harrison/Bamber 6-
Who designs and installs a/c system.

● system analysts, internal auditors , other


professionals who work full time for it
● CPA firm to design and install their system
.
● ACCOUNTING PAKAGES

©2002 Prentice Hall, Inc. Business Publishing Accounting, 5/E Horngren/Harrison/Bamber 6-


Components of internal control

Risk
Risk management
management
(frame work )
RRiisskk ass
asseessssm
meenntt

iess
CCoonntrtrooll aacctitivvititie
u n i c
c a
attiioonn
a n d
d ccoomm mm u ni
n
maattiioon an
IInnffoorrm

Monitoring
Monitoring
©2002 Prentice Hall, Inc. Business Publishing Accounting, 5/E Horngren/Harrison/Bamber 6-
Chart of simple organization
–OWNER

–B.O.D

–CEF

–STAFF

–PLANT
–MANG 2

–PLANT MANG 2

–CONTROLLER –TREASURER

©2002 Prentice Hall, Inc. Business Publishing Accounting, 5/E Horngren/Harrison/Bamber 6-


Conclusion
Many facts affects the structure
of the accounting system within a
particular organization. like co.’s
needs and sources available for
operation of the system
©2002 Prentice Hall, Inc. Business Publishing Accounting, 5/E Horngren/Harrison/Bamber 6-

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