What do you mean by accounting information system?

What do you mean by accounting information system? , What is an accounting information system?

Accounting Information System (AIS) is an application software specialized in accounting business processing, which belongs to the financial management subsystem in the management information system. It includes two major parts of accounting and management accounting, the former accounting as the core of the account processing, and the design of payroll accounting, fixed asset accounting, cost accounting, material accounting, sales accounting and other special accounting content; the latter content of the analysis of the financial situation, forecasting and decision-making analysis, analysis of funds management, internal economic accounting management analysis and other content.

A complete accounting information system should be composed of an accounting system, financial management system and financial decision support system, but due to the decision-making level to take into account more factors, this only discusses the accounting system. The accounting part has a close relationship with other parts of the enterprise as a function of conducting economic accounting. It receives, transmits and processes a large amount of data on the movement of funds. This results in an accounting information system that is a very complex system of programs.

What accounting information system

Accounting information system is a subsystem of the enterprise management information system, is the organization to deal with the accounting business, to provide financial accounting information for the enterprise and management control of the enterprise economic activities of the system.

Overview of Accounting Information System

Information Technology:

Computer technology, to improve the speed of data processing

Communication technology, to improve the speed of data transfer

Network technology, to improve the ability to enjoy the data ***

1.1 Basic Concepts of Accounting Information System

1.1.1 Information

1.1.1 Data and Information

1. p> 1. Data and information

Data: are symbols that reflect the nature, form, structure and characteristics of objective things, and can describe the attributes of objective things.

Information: is the result of data processing, it can use words, numbers, graphics and other forms, the nature of objective things, form, structure and characteristics of the reflection, to help people understand the nature of objective things.

The difference between data and information: information is data, but data may not be information.

Relativity:

2. Accounting information

Accounting: a management activity that uses money as the main unit of measurement, adopts specialized algorithms, and reflects and supervises the economic activities of enterprises and administrative institutions, and even the whole country in a continuous, complete and systematic way.

Accounting information: refers to the processing, calculation, classification, summarization and formation of useful accounting data in accordance with certain requirements or needs.

1.1.2 System

1. System

System: is by a number of interrelated, interacting with a number of elements, in order to achieve a certain goal and composed of an organic whole with a certain function.

2. Characteristics

-Independence

-Holistic

-Objective

-Hierarchical

-Motor

3. Classification of Systems

-Manual Systems

-Automated Systems

-Computer Based Systems

1.1 .3 Accounting Information Systems

1. Information System

Information System: a system that is designed to collect, process, and provide information that collects, inputs, and stores; processes data, manages, and controls information; and reports information to users of the information to enable them to achieve predetermined goals.

2. Information System Functions

- Collection and Input of Data

- Storage of Information

- Transmission of Information

- Processing of Information

- Output of Information

3. Accounting Information System

Accounting information system: a system that collects, stores, processes, transmits and outputs large amounts of accounting information.

1.1.4 Characteristics of Accounting Information System

1. Characteristics of Manual Accounting Information System

- Large amount of data

- Complicated data structure

- Strict requirements for data processing

- Strict requirements for the timeliness, authenticity, completeness, and comprehensiveness of data

- High requirements for security and reliability

- High requirements for security and reliability

- High requirements for the safety and reliability of data. High reliability requirements

The basic business process of bookkeeping in manual mode

* Based on the original documents, fill in the bookkeeping vouchers.

* Journalize the day-to-day accounts on the basis of the journal vouchers and the attached original documents, one by one.

* Journalize journal entries on the basis of journal vouchers and accompanying original documents.

* Prepare periodic summary of accounts or summary journal vouchers based on the journal vouchers.

* Periodic general ledger entries are made on the basis of summary ledgers or summary vouchers.

* Periodically reconcile the general ledger, journals, and ledger accounts.

* Conduct periodic property inventories.

* Prepare accounting statements based on the reconciled general ledger and journal.

2. Characteristics of Accounting Information System in Computerized Mode

- Timeliness and Accuracy

- Centralization and Automation

- Combined Human-Computer System

- Stricter Internal Controls

Data Flow in Computerized Accounts Processing System

* Entering of bookkeeping vouchers (manual vouchers or mechanism vouchers) Entered into the computer and stored in the temporary voucher database.

* After manual or computer audit, the bookkeeping process, the formation of books and vouchers file, and at the same time, according to the summary of accounts and update the summary of accounts file.

* Output general ledger, ledger, journal and other books.

* Input bank statements at the end of the month, generate reconciliation files, perform bank reconciliations, and output bank balance reconciliations.

What is an accounting information system? What are the levels of information provided by an accounting information system?

Accounting information is the most important economic information for enterprises and institutions, which continuously, systematically, comprehensively, and integrally reflect and supervise the business conditions of enterprises, and provide an important basis for management and business decisions. Therefore, there is an accounting theory of accounting understood as an information system, and in the context of modern science and technology, such an information system is undoubtedly a computerized management information system. Computer accounting information system to computer as the main tool for a variety of accounting data collection, storage and processing, to complete the accounting tasks, and provide accounting management, analysis and decision-making related to accounting information system, in essence, the accounting data into accounting information system, is an important subsystem of the enterprise management information system.

The accounting information system can be divided into accounting transaction processing system, accounting management information system and accounting decision support system according to the function and management level.

Accounting transaction processing system - primary management (accounting, departmental level)

Accounting management information system - intermediate management (management, enterprise or departmental level)

Accounting decision support system - senior management (management, enterprise)

Accounting information system help

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What is the relationship between the computerized accounting information system and the manual accounting information system?

Hundred practice accounting for you to answer: (a) manual accounting information systems and computerized accounting information systems **** the same point

electronic computer applied to accounting information systems, is also a man-made systems. Here the artificial system is distinguished as a manual system without the use of electronic computers and the use of electronic computers after the human-computer system, only to facilitate the narrative, this book a lot of the system refers to the computerized accounting information system.

The manual system and the human-computer system have the following several **** the same point:

1. system goal is the same

Whether the manual system or the human-computer system, the ultimate goal is to strengthen business management, provide accounting information, participate in business decision-making, and improve economic efficiency.

2. Compliance with accounting regulations and financial systems

The application of human-computer systems, can not ignore the financial regulations, systems, on the contrary, it should be more stringent maintenance of financial laws and regulations, from the technical and institutional blocking of possible shortcomings.

3. Preservation of accounting records

Accounting records are important historical information on accounting, must be properly stored according to regulations. Man-machine system formed most of the physical nature of the accounting files changed, the disappearance of the backup and reproduction is easy, which requires the system's information data management should be strengthened.

4. Preparation of accounting statements

Accounting statements are business operations, funds, costs and other major economic activities of the integrated reflection, but also one of the basis of the national macro-decision-making, human-computer systems should be prepared to meet the national requirements of the accounting statements, shall not go their own way.

5. Follow the basic accounting theory and accounting methods

Accounting theory is the crystallization of the accounting discipline, accounting method is the summary of accounting work. The human-machine system will cause theoretical and methodological changes, but this change is gradual, rather than a sudden change. The current establishment of human-computer systems should follow the basic accounting theory and accounting methods, otherwise it will lead to the failure of the development of the system.

6. Information systems have the same basic functions

Any kind of information system has five basic functions, namely: ① information collection and recording (input); ② information storage; ③ information processing; ④ information transmission; ⑤ information output. Whether it is a manual system or a human-computer system, the above five functions must be available in order to achieve the system goal. Man-machine system due to the use of modern equipment and scientific management system, its function should be stronger than the manual system.

(b) the difference between manual accounting information systems and computerized accounting information systems

The man-machine system here is not a general sense of the computerized system, but there are data input terminals (such as cash registers or terminal input devices) of the more complete electronic computer accounting information systems, or is a subsystem belonging to the network of management information systems, to achieve the data **** enjoy! . Such a human-computer system compared with the manual system, there are many significant differences, manifested in:

1. Computing tools are different

The manual system uses computing tools is the abacus, mechanical or electronic calculator, the calculation process should be repeated once for each operation. Because the results can not be stored, so that people have to calculate the side of the record, the workload is large, and slow.

The human-computer system uses the computing tool is an electronic computer, the data processing process is completed by the machine. Because it can store the results of the operation, people can get the desired information as long as the input of raw data.

2. Different information carriers

Manual system of all information on paper as a carrier, occupying a large space, not easy to store, difficult to find.

Man-machine system in addition to the necessary accounting vouchers, are available magnetic materials (tapes, disks, etc.) for the information carrier, which takes up little space (the amount of information in a year of general enterprises only take up a ledger space, about more than ten floppy disks), easy to find, easy to store.

3. Bookkeeping rules are different

Manual system provides for journal entries, general ledger to use the stapled book, ledger to use loose-leaf type book; bookkeeping errors to be corrected by underlining method or red, empty lines in the account page, empty pages to use the red line to cross the pin.

Man-machine system printout pages are folded or rolled tape, and commercially available books are clearly different. A mature man-machine system should not be modeled after the manual system to set up a journal, ledger, general ledger three sets of books, not to mention all the print. Manual system with three sets of books to achieve mutual checks and balances, the purpose of each other, and electronic computers through the classification of vouchers, sorting, merging, at any time you can generate any kind of book form, as a result of a program to complete the work of the register, there is no account, the account, the account, the account of the table and the mutual checks and balances of the problem. Vouchers are correct, enter the correct, all right, otherwise all wrong. Due to the large amount of printing, mature man-machine systems generally store data on disk.

The human-machine system is unlikely to be able to use the same error correction methods as the manual system. In order to ensure that the audit trail will not be interrupted, the human-machine system provides that all the data have been registered, not to change (of course, supplemented by technical control), even if there is a mistake, can only be used to enter the "change the voucher" to be changed in order to leave traces of change. For the need to print the pages of the account of the empty lines, empty pages can be manually processed.

4. Accounting procedures (accounting forms) are different

There are four types of manual system of accounting procedures, but they can not avoid the fundamental weakness of repeated transcription and calculation, accompanied by personnel, links and the increase in errors.

The human-machine system of accounting procedures, there are two options. According to the current economic situation and the level of development, take the first program, that is, basically according to the manual system of system transplantation. The second program for the idealization of fully automated accounting procedures, that is:

(1) magnetic accounting vouchers (or bar code). On the specification of accounting vouchers, written in magnetic ink (or typed with a bar code), recognized by the reader and then transported the data to the central processing machine.

(2) the central processing machine to "balance sheet", "profit and loss account", "cash flow statement" three major financial statements as the center of the data processing, respectively. At the same time, supplemented by the cost accounting module program.

(3) user-defined output forms and results, output devices (monitors, printers) to provide query and print.

The human-machine system of the accounting program does not vary depending on the enterprise or costing object, the mature human-machine system should be used in the same mode to deal with the accounting business. Cost accounting is only a small part of the program, with the development of computer technology and further standardization of cost accounting, can be cost accounting procedures in different industries in the form of software curing collocation in the computer. In this way, from accounting vouchers to accounting statements, all the intermediate processes of the manual system do not have to meet with the user, and any required output can be satisfied.

5. Accounting organization system is different

The manual system of accounting organization system to the different nature of accounting services as the main basis for the development. General manual system is divided into the following professional groups: materials group, payroll group, capital group, cost group, fixed assets group, integrated financial group, between them through the transfer of information, the exchange of information to establish links, mutual audit checks and balances, so that the system operates normally.

Man-machine system of accounting organization system to the different forms of data as the main basis for the development. General human-computer system can be divided into the following professional groups: ① data (information) collection group (to the original vouchers as the original data, processing of accounting operations, the main work of the system for the outside, similar to the manual system of cashier work); ② voucher coding group (according to the coding principles or coding manuals stipulated in advance vouchers or other documents that require data processing coding); ③ Data Processing Group (including data) (including data input, processing, output and other operations); ④ system maintenance group (software and hardware maintenance of the system to ensure the normal operation of the system to meet the business requirements of the system).

Obviously, these two systems of work organization system is very different. The man-machine system will be a manual system of data scattered collection, decentralized processing, repeated records of the mode of operation transformed into a centralized collection, unified processing, data **** enjoy the mode of operation. This transformation is gradual, from quantitative to qualitative changes in the development process, when the transformation is complete, the original system has undergone a qualitative leap.

6. Different personnel organizations

Manual systems are accounting professionals, the authority of which should be accountants. Human-computer systems by accounting professionals, electronic computer software, hardware and operators, the authority of which should be the system designer.

7. Internal control methods are different

The manual system of the correctness of the accounting vouchers, generally from the summary of the content, quantity, unit price, amount, accounting entries and other items to audit the correctness of the accounts generally from the three sets of books to verify each other, in addition, also through the account certificate is consistent with the account is consistent with the account, the account is consistent with the actual internal control to ensure that the data is correct, plug the loopholes.

Man-machine system due to changes in the account processing procedures and accounting work organization system, in addition to the collection of raw data, audit, coding by the original accounting staff, the rest of the technical processing are responsible for the computer department. Obviously, the original way of internal control has been partially replaced by computer technology, shifting from manual control to human-computer control, and therefore, the control requirements for the latter are tighter and wider in scope. From domestic and foreign data analysis, if not strengthen the internal control of human-machine systems, will certainly cause greater harm than the manual system.

Throughout the above differences, set in one point, is due to the human-computer system of data processing changes, caused by the manual accounting information system in all aspects of the change, this change will make the system function is more strengthened, the system structure is more reasonable, the system management is more complete.

The computerization of accounting is a new page in the history of accounting. The application of electronic computers, not only brought about changes in data processing tools, but also brought about changes in the information carrier. After the computerization of accounting, the traditional accounting methods, accounting theory will have a huge impact, thus giving rise to changes in the accounting system, accounting management system. Accounting computerization promotes the standardization of accounting, standardization, generalization and modernization of management.

Accounting Information System Case Questions

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What about "Accounting Information Systems"

Is it an elective accounting program? Its employment direction is mainly:

1, financial work. Including accounting, cashier and so on. The work is relatively stable, relatively free, but the salary may not be very high. And engaged in specific financial work, more to see the experience, just entry treatment will not be too good, with the accumulation of experience will be more and more popular

2, audit. A lot of sound financial system units have their own internal audit organization, in addition to accounting firms are mainly engaged in audit work. Treatment will be better, and by the financial sector for, but the busy season will be very busy, especially in the firm, easy on the body caused by chronic wear and tear

3, tax. Can go to all levels of tax authorities. Taxation also belongs to the unit being offered, any unit dare not offend the tax, of course, the tax knowledge itself is more cumbersome, want to enter the tax authorities, you need to have a comprehensive understanding of tax knowledge, and if the tax office at the grassroots level, it will be very busy

4, financial institutions. For example, banks, securities, insurance industry. This is needless to say, the treatment is very good, but the pressure will be very high.

5, statistics. Many units of statistics are done by the financial staff, usually the financial staff *** .

For the paper: manual accounting information systems and computerized accounting information systems comparison

Manual accounting information systems and computerized accounting information systems comparison

A manual accounting information systems and computerized accounting information systems of the same point

(a), the same goal. Whether it is a manual accounting information system or computerized accounting information system, its ultimate goal is still to strengthen business management, provide accounting information, participate in business decision-making, improve economic efficiency.

(ii), we must follow the basic accounting theory and accounting methods. Accounting theory is the crystallization of the accounting discipline, accounting methods is the summary of accounting work. Computerized accounting information systems will cause changes in accounting theory and accounting methods, but this change is gradual, rather than mutation. The current computerized accounting information system must follow the basic accounting theory and accounting methods.

(C), *** with compliance with accounting regulations and accounting standards. Accounting regulations are the legal basis for accounting work. Accounting standards is to guide the norms of accounting work, computerized accounting information systems can not ignore accounting regulations and accounting standards, on the contrary, should be more strictly enforced, from the measures, technically to eliminate possible errors.

(d), the same basic work requirements. Both have the following basic work:

1, the collection of data to be input;

2, storage of data or information

3, data processing, such as sorting, categorization, calculations and statistics;

4, the transmission of information and data;

(E), the same principle of double debit and credit bookkeeping. Whether it is a manual accounting information system or computer accounting information system, the economic operations occurring should apply the principle of debit and credit balance, prepare accounting entries, recorded in the account, and then sorting, classification, calculation, recording, judgment and other processing, and then prepare accounting statements. Electronic computers can be entered into the original information in accordance with the pre-programmed program automatically generate accounting entries, and in the checkerboard accounts (matrix bookkeeping), it is still followed by the principle of double debit and credit bookkeeping.

(F), all must keep accounting records. Accounting files are important historical information on accounting, must be properly maintained in accordance with the provisions. The implementation of computerized accounting information systems, most of the physical nature of the accounting files have changed, from manual accounting information systems under the paper accounting files into magnetic media accounting files, backup disappeared and replication is very easy, which requires a more scientific approach to strengthen the custody of accounting files.

Second, the difference between the manual accounting information systems and computerized accounting information systems

The computerized processing of accounting data and manual processing, the process of processing the following changes:

(a), the calculation tools used are different. Manual accounting information system using the calculation tool is the abacus, calculator, etc., computerized accounting information system using the calculation tool is an electronic computer and some auxiliary equipment.

(b), different data carriers. Manual accounting information systems, all the information mainly on paper as a carrier, computerized accounting information systems, in addition to the necessary data carrier of the original vouchers, vouchers, books can be used as a magnetic medium as the information carrier.

(c), the form of books and error correction methods are different. Manual accounting information system provides for journal entries, general ledger to be stapled books, ledgers can be used with loose-leaf books; bookkeeping errors to be corrected by underlining the correction method or red correction method. Computerized accounting information system printout of the account pages are rolled tape, can be bound into a loose-leaf type, it is not possible to be stapled, only to a certain period of time, and then bound into a stapled book, as an accounting file for safekeeping; computerized accounting information system, the input data to be logically verified (for example, the logical verification of the accounting account, debit and credit amount balancing verification), so there is no need to use the scratch correction method to change the book of accounts Records, if there are problems with the book of records, then it must be a question of legality, often using the input "correction vouchers", to change, similar to the red letter correction method, in order to leave traces of change.

(d), different account handling procedures. Manual accounting information system in the accounting data processing, according to the complexity of the accounting business and management needs, choose one of the provisions of the vouchers, books, statements of the relationship between, and how to bookkeeping, but no matter what way, can not be avoided by repeating the transcription of the fundamental weaknesses, accompanied by an increase in the number of accounting staff and processing links, do not strengthen internal checks and mutual checks, inevitably appear! Errors and fraud. In the computerized accounting information system account processing, the whole process is divided into input, processing, output three links, the focus of its control is in the input of this link, from the input of accounting vouchers to the output of the accounting ledger table, all in one go, all the intermediate processes are operated within the machine, is invisible to the naked eye, and the need for any intermediate information can be satisfied through the query, therefore, in the computerized accounting information system There is a tendency to integrate the data processing business, so that the abolition of manual accounting information systems in the different accounts processing procedures.

(E), the method of setting up accounts and the method of registration of books of accounts. In the manual accounting information system, to set up for the six elements of accounting assets, liabilities, owners' equity, profit, income, expenses and other six categories of accounts, and to set up the general ledger and different detailed ledgers. In computerized accounting information systems, on the other hand, setting up accounts is defined as pre-setting up a model (also known as a room) that shapes a certain kind of information in order to obtain that information in the future. All accounts are given an account number (room number), the first place of this account number, marking the large category of this accounting account, the first three mark the general ledger of the accounting account, so that you can easily carry out the general ledger, journal, journal and other kinds of processing, which completely breaks the manual accounting information system under a variety of books of the different ways of dealing with the different ways of checking the method, which has been realized in the number of out of the door (from the voucher), data ********************************************************************************************. It has realized the number of a door (all from the voucher), data **** enjoy (at the same time to produce journals, special journals, general ledger, ledger, statements and so on).

(F), reconciliation, closing and final adjustments to the accounts in different ways, methods. In the manual accounting information system, fill out the bookkeeping vouchers errors, bookkeeping or over the error, the number or amount of calculation errors, as well as property and materials of the inventory gains and losses, etc., are inevitable, therefore, in the closing of the accounts before the reconciliation, to ensure that the evidence is consistent with the account is consistent with the account and the account is consistent with the actual account. In the computerized accounting information system, the same need for reconciliation, but the form and method of reconciliation have changed, for example: in the computerized accounting information system there is no error in bookkeeping and overbooking, the input vouchers are logically verified by the computer, all the journals, ledgers, general ledger are out of the same source of data, there will not be a case of account evidence, account discrepancy, if you want to ensure that the input vouchers themselves If you want to ensure the correctness of the input vouchers themselves, then the focus of control should be placed on the audit of the input vouchers. As for the inventory of property and materials, then we can only rely on manual inventory, made inventory form, input into the computer, and the machine account inventory to check to determine the inventory or inventory loss.

In the case of the accrual system, the manual closing through a series of adjustments to the accounts, attributable to the current period of income and expenses are fully accounted for to determine the calculation of the current period's profit or loss, the results of the business in the accounts revealed; but also to settle out of the current period of the current amount of each account and the closing balance, and the closing balance will be converted to the next period of the opening balance. This series of work should be manually prepared through a variety of transfer vouchers to carry out. In a computerized accounting information system, these tasks are done by the computer according to pre-programmed procedures. As long as the closing instructions are given, the computer automatically completes this series of tasks and automatically generates a variety of regular transfer mechanism vouchers and printouts. Once the closing is complete, the computer can completely discard the changes, the accounts have been closed can not be changed arbitrarily.

(G), different internal control systems. In the manual accounting information system, internal control is through the voucher transfer process (the provisions of each work point should be completed, and in the transfer process to select the control point), mutual verification, check to achieve, in addition, also through the reconciliation, to check whether the evidence is consistent, the accounts are consistent, the accounts are consistent, the accounts are consistent, and so on, internal control to ensure the correctness of the data to plug the loophole. And in the computer accounting information system due to the account processing procedures and changes in the organization of accounting, in addition to the collection of raw data, audit, coding is still manually operated by the original accounting staff, the rest of the processing are responsible for the computer department. Obviously, the original internal control method is partially replaced by the computer, from manual control to human-computer control, the latter control requirements are more stringent, the scope is more extensive, therefore, it is necessary to strengthen the computerized accounting information system in the internal control.

(H), accounting organization is different. Manual accounting information systems, accounting organization system to the different nature of accounting services as the main basis. General manual accounting information system is divided into the following professional groups: materials group, cost group, payroll group, funds group, integrated group, etc., between them through the information transfer, exchange, establish links, mutual audit checks and balances, so that the normal operation of the accounting work, in the computerized accounting information system, the accounting system to the different forms of data as the main basis for the general computer accounting information system is divided into the following Professional groups: data (information) collection group, voucher coding group, data processing group, information analysis group, system maintenance group and so on. Obviously, these two work organization system is very different. Computerized accounting information system will be manual accounting information system on the scattered collection of data, decentralized processing, duplication of records of the operation, change into a centralized collection, unified processing, data **** enjoy the operation, so that the extraction of accounting information, on the use of more adapted to the requirements of modern management.

(IX), the quality of accounting staff is different. Manual accounting information systems are accounting professionals, the backbone of the accountant, in the computer accounting information systems should be composed of accounting professionals, electronic computer software, hardware and operators, accounting staff not only proficient in their own specialties, but also familiar with the electronic computer, the formation of composite talents, of which the backbone of the understanding of the electronic computer should be a senior accounting staff.

(J), the accounting system design method is different. In the manual accounting information system, the accounting system is generally by the accountant according to accounting regulations, accounting standards, the higher authorities to develop a unified accounting system, and reference to the experience of the industry, for the needs of the work of the enterprise, the development of writing. With computers, accounting data processing is highly automated, books, statements should be based on the requirements of the printer, redesigned, not only to follow the manual situation of accounting standards and accounting systems, but also to follow the computerization of some specific computerized system, the difference is even greater is that the computer accounting information system system is developed through a series of fairly complex process, in advance, to prepare a good command (program), and then To command the computer in accordance with the instructions, step by step to complete the accounting requirements, such a process, known as the system development process. System development is based on the original manual accounting information system system analysis, system design, system programming and debugging, so as to establish a new computerized accounting information system.