How can we help?

You can also find more resources in our Help Center.

Study sets matching "accounting information systems"

Study sets
Classes
Users

Study sets matching "accounting information systems"

24 terms
Accounting Information Systems Chapter 1
System
Goal conflict
Goal congruence
Data
1. two or more interrealted components that interact to achie…
occures when a subsystem is inconsistent with the goals of an…
achieved when a subsystem achieves its goals while contributi…
facts that are collected, recorded, stored, and processed by…
System
1. two or more interrealted components that interact to achie…
Goal conflict
occures when a subsystem is inconsistent with the goals of an…
54 terms
Accounting Information Systems
Data
Information
AIS
Turnaround Documents
Facts that are collected, recorded, stored and processes
Processed data used in decision making
A system that collects, processes and stores accounting and o…
A paper-based document sent from an organisation to a custome…
Data
Facts that are collected, recorded, stored and processes
Information
Processed data used in decision making
110 terms
Accounting Information Systems Final
AIS threats
sabotage
cookies
fraud
Natural & political disasters... Software errors & equipment mal…
intent to destroy a system or some of its components
text file created by web site and stored on visitor's hard dr…
any and all means a person uses to gain an unfair advantage o…
AIS threats
Natural & political disasters... Software errors & equipment mal…
sabotage
intent to destroy a system or some of its components
110 terms
Accounting Information Systems Final
AIS threats
sabotage
cookies
fraud
Natural & political disasters... Software errors & equipment mal…
intent to destroy a system or some of its components
text file created by web site and stored on visitor's hard dr…
any and all means a person uses to gain an unfair advantage o…
AIS threats
Natural & political disasters... Software errors & equipment mal…
sabotage
intent to destroy a system or some of its components
101 terms
Accounting Information Systems Final
Accounting Info. System
system
6 components of AIS
Manual Process System
a system that collects, records, stores, and processes data i…
two or more interrelated components that serve a common purpose
1. people... 2.procedures & instructions... 3. data... 4. software... 5.…
transactions and info processing/accounting are PHYSICALLY pe…
Accounting Info. System
a system that collects, records, stores, and processes data i…
system
two or more interrelated components that serve a common purpose
26 terms
The Accounting Information System
The Accounting Information System
Transactions
Transactions cont...
Analyzing Transactions
is the system of: ... collecting and, processing transaction dat…
are economic events that require recording in the financial s…
- Not all activities and economic events represent transactio…
the process of identifying the specific effects of economic e…
The Accounting Information System
is the system of: ... collecting and, processing transaction dat…
Transactions
are economic events that require recording in the financial s…
41 terms
Accounting Information Systems
What is an accounting information syst…
What aspects does a simple information…
What is processing?
What are two different types of databa…
A system that records, processes, and reports both financial…
Input, processing, storage, and output.
Activities at the transaction level - CRUD (Create new record…
Hierarchical and relational.
What is an accounting information syst…
A system that records, processes, and reports both financial…
What aspects does a simple information…
Input, processing, storage, and output.
27 terms
Accounting Information Systems Chapter 9
Four Components of Protecting Confiden…
Information Rights Management (IRM)
Data Loss Prevention (DLP)
Digital Watermark
1. Identify & Classify Information ... 2. Encryption ... 3. Access…
Software that offers the capability not only to limited acces…
Software which works likes antivirus programs in reverse, blo…
Code embedded in documents that enables an organization to id…
Four Components of Protecting Confiden…
1. Identify & Classify Information ... 2. Encryption ... 3. Access…
Information Rights Management (IRM)
Software that offers the capability not only to limited acces…
233 terms
Accounting Information Systems
Data
Information
Characteristics of Useful Information
Relevant
facts that are collected, recorded, stored, and processed by…
data that has been organized and processed to provide meaning…
1 Relevant... 2 Reliable... 3 Complete... 4 Timely... 5 Understandable... 6…
Reduces uncertainty, improves decision making, or confirms or…
Data
facts that are collected, recorded, stored, and processed by…
Information
data that has been organized and processed to provide meaning…
83 terms
Accounting Information Systems Chapter 6
Hacking
Hijacking
Botnet
Zombie
Unauthorized access, modification, or use of an electronic de…
Gaining control of someone else's computer to carry out illic…
A network of powerful & dangerous hijacked computers that are…
A hijacked computer, typically part of a botnet, that is used…
Hacking
Unauthorized access, modification, or use of an electronic de…
Hijacking
Gaining control of someone else's computer to carry out illic…
45 terms
Accounting Information Systems Chapter 12
Revenue cycle
Revenue cycle primary objective
4 Basic Revenue cycle Activities
1st general threat to revenue cycle
a recurring set of business activities and related informatio…
to provide the right product in the right place at the right…
1. Sales order entry 2. Shipping 3. Billing 4. Cash collections
inaccurate or invalid master file
Revenue cycle
a recurring set of business activities and related informatio…
Revenue cycle primary objective
to provide the right product in the right place at the right…
26 terms
Accounting Information Systems - Chapter 2
Data Processing Cycle
Source Documents
Turnaround Documents
Source Data Automation
The operations performed on data to generate meaningful and r…
Contain the initial record of a transaction that takes place.…
records of company data sent to an external party and then re…
The collection of transaction data in machine readable form a…
Data Processing Cycle
The operations performed on data to generate meaningful and r…
Source Documents
Contain the initial record of a transaction that takes place.…
106 terms
Accounting Information Systems Chapter 7
Threat/Event
Exposure/Impact
Likelihood
Internal Controls
Any potential adverse occurrence or unwanted event that could…
The potential dollar loss should a particular threat become a…
The probability that a threat will come to pass
The processes & procedures implemented to provide reasonable…
Threat/Event
Any potential adverse occurrence or unwanted event that could…
Exposure/Impact
The potential dollar loss should a particular threat become a…
56 terms
Accounting Information Systems Chapter 10
Five Type of Input Controls
Eight Types of Data Entry Controls
Three Commonly Used Batch Tools
Two Types of Additional Online Data En…
1. Forms Design ... 2. Cancellation & Storage of Source Document…
1. Field Check ... 2. Sign Check ... 3. Limit Check ... 4. Range Check…
1. Financial Total ... 2. Hash Total ... 3. Record Count
1. Prompting ... 2. Closed-Loop Verification
Five Type of Input Controls
1. Forms Design ... 2. Cancellation & Storage of Source Document…
Eight Types of Data Entry Controls
1. Field Check ... 2. Sign Check ... 3. Limit Check ... 4. Range Check…
59 terms
Introduction to Accounting Information Systems
accounting information system
analysis function
ANSI X.12
applications architecture
a collection of resources, such as people and equipment, desi…
focuses on identifying problems and projects for compute proc…
a widely recognized standard for EDI. This standard is slowly…
involves the process of ensuring the suite of organization's…
accounting information system
a collection of resources, such as people and equipment, desi…
analysis function
focuses on identifying problems and projects for compute proc…
23 terms
Accounting Information Systems chapter 1 &
Enterprise Resource Planning Systems
E-business
Internal Control
information system (IS) or management…
integrates business process functionality and information fro…
use of networks (the internet) to undertake business processes.
a system of integrated elements that provide reasonable assur…
is a manmade system that consists of an integrated set of com…
Enterprise Resource Planning Systems
integrates business process functionality and information fro…
E-business
use of networks (the internet) to undertake business processes.
41 terms
Accounting Information Systems
Week 6 #1... Requirement of internal con…
Week 6 #2... Relation between Enterprise…
Week 6 #3... Types of controls (with ex…
Week 7 #1... SAP Structure
...
...
1. Pervasive controls: Segregation of duties... 2. (IT) general…
(System, client, chart of accounts, company code and business…
Week 6 #1... Requirement of internal con…
...
Week 6 #2... Relation between Enterprise…
...
52 terms
Accounting Information Systems Chapter 13
Expenditure cycle
Primary objective of expenditure cycle
4 basic expenditure cycle activities
general threat for expenditure cycle
a recurring set of business activities and related informatio…
minimize the total cost of acquiring and maintaining inventor…
1. Ordering materials, supplies, and services 2. Receiving ma…
inaccurate or invalid master data
Expenditure cycle
a recurring set of business activities and related informatio…
Primary objective of expenditure cycle
minimize the total cost of acquiring and maintaining inventor…
29 terms
Accounting Information Systems Chapter 2
Data processing cycle
Source documents
Turnaround documents
Source data automation
The four operations (data input, data storage, data processin…
Documents used to capture transaction data at its source - wh…
Records of company data sent to an external party and then re…
The collection of transaction data in machine-readable form a…
Data processing cycle
The four operations (data input, data storage, data processin…
Source documents
Documents used to capture transaction data at its source - wh…
101 terms
Accounting Information Systems Final
Accounting Info. System
system
6 components of AIS
Manual Process System
a system that collects, records, stores, and processes data i…
two or more interrelated components that serve a common purpose
1. people... 2.procedures & instructions... 3. data... 4. software... 5.…
transactions and info processing/accounting are PHYSICALLY pe…
Accounting Info. System
a system that collects, records, stores, and processes data i…
system
two or more interrelated components that serve a common purpose
45 terms
Accounting Information Systems Chapter 12
Revenue cycle
Revenue cycle primary objective
4 Basic Revenue cycle Activities
1st general threat to revenue cycle
a recurring set of business activities and related informatio…
to provide the right product in the right place at the right…
1. Sales order entry 2. Shipping 3. Billing 4. Cash collections
inaccurate or invalid master file
Revenue cycle
a recurring set of business activities and related informatio…
Revenue cycle primary objective
to provide the right product in the right place at the right…
25 terms
Accounting 2 - Chapter 6 Accounting Information Systems
Account
Accounting cycle
Adjusted trial balance
Business event
A place where the results of events affecting that item are r…
The time period between financial statements.
A trial balance done after adjusting entries have been made a…
An event that management wants to plan and evaluate.
Account
A place where the results of events affecting that item are r…
Accounting cycle
The time period between financial statements.
15 terms
Accounting Information Systems Chapter 3
Documentation
Narrative description
Data flow diagram (DFD)
Data source
the narratives, flowcharts, diagrams, and other written mater…
written, step-by-step explanation of system components and ho…
A graphical description of the flow of data within an organiz…
The entity that produces or sends the data that is entered in…
Documentation
the narratives, flowcharts, diagrams, and other written mater…
Narrative description
written, step-by-step explanation of system components and ho…
51 terms
Accounting Information Systems Chapter 11
Auditing
Internal Auditing
Financial Audit
Information Systems (Internal Control)…
Objectively obtaining & evaluating evidence regarding asserti…
Assurance & consulting activity designed to add value, improv…
Examination of the reliability & integrity of financial trans…
Examination of the general & application controls of an IS to…
Auditing
Objectively obtaining & evaluating evidence regarding asserti…
Internal Auditing
Assurance & consulting activity designed to add value, improv…
52 terms
Accounting Information Systems Chapter 13
Expenditure cycle
Primary objective of expenditure cycle
4 basic expenditure cycle activities
general threat for expenditure cycle
a recurring set of business activities and related informatio…
minimize the total cost of acquiring and maintaining inventor…
1. Ordering materials, supplies, and services 2. Receiving ma…
inaccurate or invalid master data
Expenditure cycle
a recurring set of business activities and related informatio…
Primary objective of expenditure cycle
minimize the total cost of acquiring and maintaining inventor…
18 terms
Accounting Information Systems Chapter 5
Sabotage
Cookie
Fraud
Five Aspects That Must be Present for…
An intentional act where the intent is to destroy a system or…
A text file created by a website & stored on a visitor's hard…
Any and all mean a person uses to gain an unfair advantage ov…
1. A false statement, representation, or disclosure ... 2. A mat…
Sabotage
An intentional act where the intent is to destroy a system or…
Cookie
A text file created by a website & stored on a visitor's hard…
34 terms
Accounting Information Systems Chapter 12
Revenue Cycle
Basic Activities of the Revenue Cycle
Steps in the Sales Order Process
Steps in the Shipping Process
The recurring set of business activities & data processing op…
1. Sales Order Entry ... 2. Shipping ... 3. Billing ... 4. Cash Collec…
1. Taking the Customer's Order... 2. Checking & Approving Custom…
1. Picking & Packing the Order ... 2. Shipping the Order
Revenue Cycle
The recurring set of business activities & data processing op…
Basic Activities of the Revenue Cycle
1. Sales Order Entry ... 2. Shipping ... 3. Billing ... 4. Cash Collec…
41 terms
Accounting Information Systems- Systems Reliability
foundation of systems reliability is _…
SOC 1
SOC 2
SOC 3
security
Focus is on primarily on financial reporting
Focus is on systems reliability, and includes a description o…
A "seal" can be issued on the service organization's website…
foundation of systems reliability is _…
security
SOC 1
Focus is on primarily on financial reporting
49 terms
Accounting Information Systems Chapter 8
Five Principles that Jointly Contribut…
Security
Confidentiality
Privacy
1. Security ... 2. Confidentiality ... 3. Privacy ... 4. Process Integ…
Access (both physical & logical) to the system & its data is…
Sensitive organizational information (e.g., marketing plans,…
Personal information about customers, employees, suppliers, o…
Five Principles that Jointly Contribut…
1. Security ... 2. Confidentiality ... 3. Privacy ... 4. Process Integ…
Security
Access (both physical & logical) to the system & its data is…
44 terms
Accounting Information Systems
System
Data
Information
Information overload
A set of two or more interrelated components that interact to…
Are facts that are collected, recorded, stored, and processed…
Data that have organized and processed to provide meaning and…
Occurs when those limits are passed, resulting in a decline i…
System
A set of two or more interrelated components that interact to…
Data
Are facts that are collected, recorded, stored, and processed…
42 terms
Accounting Information Systems Chapter 10
Turnaround document
Field Check
Sign Check
Limit check
Records of company data sent to an external party then return…
An edit check in which the characters in a field are examined…
An edit check that verifies that the data in a field have the…
An edit check to ensure that a numerical amount in a record d…
Turnaround document
Records of company data sent to an external party then return…
Field Check
An edit check in which the characters in a field are examined…
53 terms
Accounting Information Systems
enterprise
information system
silo operations
silo systems
an organization established to achieve a particular undertaki…
network of all communication channels used within an organiza…
division of enterprises into functional areas such that diffe…
separate information systems for each of the different functi…
enterprise
an organization established to achieve a particular undertaki…
information system
network of all communication channels used within an organiza…
20 terms
accounting information systems
System
Goal conflict
Goal congruence
Systems Concept
a set of interrelated components, interacting to achieve a go…
the activity of a subsystems is not consistent with anthor su…
the subsystem's goals are in line with the organizations goals
encourages integration, minimizes duplication storing reporti…
System
a set of interrelated components, interacting to achieve a go…
Goal conflict
the activity of a subsystems is not consistent with anthor su…
100 terms
Accounting information systems
system
data
stakeholder analysis / ethical decisio…
journal entry
a set of two or more interrelated components that interact to…
set of facts that are collected, recorded, stores and process…
1. recognise that you are in an ethical situation... 2. gather i…
logging a transaction
system
a set of two or more interrelated components that interact to…
data
set of facts that are collected, recorded, stores and process…
32 terms
Accounting Information Systems
Sabotage
Cookie
Fraud
White-Collar Criminals
An intentional act where the intent is to destroy a system or…
A text file created by a website and stored on a visitor's ha…
Any and all means a person uses to gain an unfair advantage o…
Business people who commit fraud. Usually resort to trickery…
Sabotage
An intentional act where the intent is to destroy a system or…
Cookie
A text file created by a website and stored on a visitor's ha…
15 terms
Accounting Information Systems
Access control software
biometric identification system
Intrusion-detection systems
Intrusion-prevention systems
ensures (1) only authorized users gain access to a system thr…
something they are
log and monitor who is on or trying to access a network
actively block unauthorized traffic using rules specified by…
Access control software
ensures (1) only authorized users gain access to a system thr…
biometric identification system
something they are
30 terms
Accounting Information Systems
Document
Entity
Enterprise Resource Planning (ERP) Sys…
Field
A record of a transaction or other company data. Ex: checks,…
Anything about which an organization wants to collect and sto…
A system that integrates all aspects of an organization's act…
The portion of a data record where the data value for a parti…
Document
A record of a transaction or other company data. Ex: checks,…
Entity
Anything about which an organization wants to collect and sto…
35 terms
Accounting Information Systems
Data
Information
Information overload
Value of information
facts that are collected, recorded, stored, and processed by…
data that have been organized and processed to provide meanin…
occurs when those limits are passed, resulting in a decline i…
benefit produced by the information minus the cost of produci…
Data
facts that are collected, recorded, stored, and processed by…
Information
data that have been organized and processed to provide meanin…
Accounting Information Systems
Adjusting entry
Reversing entry
Closing entry
Federal withholding
to record what was earned but unpaid, debit expense and credi…
switch adjusting entry and pay expense
close expense to Income Summary
Find on table after subtracting gross salary from allowances
Adjusting entry
to record what was earned but unpaid, debit expense and credi…
Reversing entry
switch adjusting entry and pay expense
83 terms
Accounting Information Systems
Systems consultants
Certified Fraud Examiner
Information technology(IT) Auditors
Certified Information Systems Auditors…
Provide help with issues concerning information systems.
Have a bachelors degree, at least 2 years of professional exp…
Focus on the risks associated with computerized information s…
A certification given to professional information systems aud…
Systems consultants
Provide help with issues concerning information systems.
Certified Fraud Examiner
Have a bachelors degree, at least 2 years of professional exp…
11 terms
Accounting Information Systems
In this cycle transaction include acqu…
In this cycle the company is focused o…
This cycle includes sales order proces…
In _________ processing , transaction…
Expenditure cycle
Conversion cycle
Revenue cycle
A batch system
In this cycle transaction include acqu…
Expenditure cycle
In this cycle the company is focused o…
Conversion cycle
59 terms
Accounting Information Systems Final
Auditing
Internal Auditing
Financial Audit
Information Systems (Internal Control)…
Objectively obtaining and evaluating evidence regarding asser…
Assurance and consulting activity designed to add value, impr…
Examination of the reliability and integrity of financial tra…
Examination of the general and application controls of an IS…
Auditing
Objectively obtaining and evaluating evidence regarding asser…
Internal Auditing
Assurance and consulting activity designed to add value, impr…
21 terms
Accounting information systems
journal voucher file
xbrl element
XBRL schema
Firms organize to
A file that stores all journal entries used to update the gen…
an individual financial statement item
a file that defines the attributes of XBRL elements
reduce transaction costs of repeated and complicated activiti…
journal voucher file
A file that stores all journal entries used to update the gen…
xbrl element
an individual financial statement item
94 terms
Accounting Information Systems
Which Activity is part of the sales or…
Which document often accompanies merch…
Which method is the most likely used w…
Which of the following techniques is t…
C. Checking Customer credit
B. Packing Slip
A. Open-Invoice Method
C. FEDI integrates EFT for processing customer payments with…
Which Activity is part of the sales or…
C. Checking Customer credit
Which document often accompanies merch…
B. Packing Slip
62 terms
Accounting Information Systems
System
Goal Conflict
Goal Congruence
Data
A set of two or more interrelated components that interact to…
A decision or a chain of a subsystem is inconsistent with ano…
A subsystem achieves its goals while benefiting the whole sys…
Facts that are collected, recorded, stored, and processed by…
System
A set of two or more interrelated components that interact to…
Goal Conflict
A decision or a chain of a subsystem is inconsistent with ano…
12 terms
Accounting Information Systems
system
system is composed of
management information system
accounting information system
set of interdependent elements forming an integrated whole th…
structure: composed of components or subsystems that are rela…
man-made system that generally consists of an integrated set…
specialized subsystem of the IS that collects, processes, and…
system
set of interdependent elements forming an integrated whole th…
system is composed of
structure: composed of components or subsystems that are rela…
40 terms
Accounting Information Systems Chapter 2
Data Processing Cycle
Source Documents
Turnaround Document
Three Facets of Business Activity Data…
The four operations (data input, data storage, data processin…
Documents used to capture transaction data at its source- whe…
Records of company data sent to an external party & then retu…
1. Each activity of interest... 2. The resource(s) affected by e…
Data Processing Cycle
The four operations (data input, data storage, data processin…
Source Documents
Documents used to capture transaction data at its source- whe…
28 terms
Accounting Information Systems 3
Documentation
narrative description
data flow diagram (DFD)
flowchart
explains how a system works, including the who, what, when, w…
a written set-by-step explanation of system components and in…
a graphical description of data sources, data flows, transfor…
a graphical description of a system
Documentation
explains how a system works, including the who, what, when, w…
narrative description
a written set-by-step explanation of system components and in…
14 terms
Documenting Accounting Information Systems
Documentation
10 Reasons Documentation is important…
Data Flow Diagram
Document Flowchart
includes the flowcharts, narratives, and other written commun…
1. Depicting how the system works (Examining written descript…
a tool often used for analyzing an existing system or as a pl…
traces the physical flow of documents through an organization…
Documentation
includes the flowcharts, narratives, and other written commun…
10 Reasons Documentation is important…
1. Depicting how the system works (Examining written descript…
233 terms
Accounting Information Systems
Data
Information
Characteristics of Useful Information
Relevant
facts that are collected, recorded, stored, and processed by…
data that has been organized and processed to provide meaning…
1 Relevant... 2 Reliable... 3 Complete... 4 Timely... 5 Understandable... 6…
Reduces uncertainty, improves decision making, or confirms or…
Data
facts that are collected, recorded, stored, and processed by…
Information
data that has been organized and processed to provide meaning…
1 of 10