ACCOUNTING INFORMATION

SYSTEMS
Presented By: Anderson Guerrero
Gmez
Presented To: Khadyd Arciria

AIS
-WHAT IS AN AIS?: An accounting information
system (AIS) consists of:
1.People 2.Procedures 3.Data 4.Software
5.Information technology
AIS FUNTIONS:
1. It collects and stores data about activities and
transactions.
2. It processes data into information that is useful
for making decisions.
3. It provides adequate controls to safeguard the
organizations assets.

BASIC SUBSYSTEMS IN THE

AIS
1. The expenditure cycle:
involves activities of buying and
paying for goods or services used by
the organization.
2. The production cycle:
involves activities converting raw
materials and labor into finished

3. The human resources/payroll cycle:

involves activities of hiring and paying
employees
4. The revenue cycle: involves
activities of selling goods or services
and collecting payment for those sales.
5. The financing cycle: involves
activities of obtaining necessary funds
to run the organization, repay
creditors, and distribute profits to

MANAGING THE ACCOUNTING

INFORMATION SYSTEMS STRATEGIC
a. Strategic Planning b. Ratios and Financial Health c.
Merger and Acquisition Analysis

INTERNAL EXTERNAL ENVIRONMENT

TACTIAL SYSTEMS ENVIRONMENT
a. Budgeting Preparation and ControlTop Management IRS
b. Investment ManagementOperation/ c. Capital
Budgeting d. Cost Analysis and Control VendorsProduction
e. Tax Management f. Auditing ClientsMarketing g.
Financial Planning SuppliersHRM CustomersEngineering.

TRANSACTION PROCESSING
SYSTEMS
a. The General Ledger b. Sales Order Processing
c. Accounts Payable and Receivable d. Receiving
and Shipping e. Payroll f. Inventory Management
g. Periodical Reports & Statements

- FINANCIAL PLANNING AND

BUDGETING
- CONTROL AND AUDITING