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Ba937week 1

The document outlines the course BA937 on Information Systems Design and Development for Accountants, taught by Pat Thompson. It covers key topics such as the role of accounting information systems, practical skills in software like Access and Excel, and assessment details. Additionally, it emphasizes the importance of understanding accounting from an information systems perspective and provides guidelines for successful course completion.

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10 views9 pages

Ba937week 1

The document outlines the course BA937 on Information Systems Design and Development for Accountants, taught by Pat Thompson. It covers key topics such as the role of accounting information systems, practical skills in software like Access and Excel, and assessment details. Additionally, it emphasizes the importance of understanding accounting from an information systems perspective and provides guidelines for successful course completion.

Uploaded by

AAA
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
You are on page 1/ 9

Welcome to

BA937
Information Systems Design and
Development for Accountants

These slides are based on material provided by John Wiley and Company

The Lecturer

Pat Thompson CPA MACS


p.thompson@ballarat.edu.au

Information Systems Design and


Development for Accountants

„ Accounting from an IS perspective


„ The language of Information Systems
„ Practical Skills Access/Excel/MYOB
„ Accounting System Cycles
„ Current Developments in AIS
„ System vulnerabilities and controls

1
The Texts
„ Considine,
Considine, B., Razeed,
Razeed, A., Lee, M., Collier. P.
2005 Accounting Information Systems –
understanding business processes. Wiley
„ Brady, J., Monk, E., 2006 Problem Solving
Cases in Microsoft Access and Excel. 4th Edn
Thomson Course Technology
„ Pabst, W., Perrin, B., The Happy Potters Pty
Ltd. Wiley (MYOB Practice Set)

BA937 Assessment
Access/Excel assignment,
including a 2,000 word report 20%
Mid-
Mid-semester test 10%
MYOB Assignment 20%

Final Exam 50%

6 Golden Rules to Pass BA937


„ Get the textbook
„ Attend all lectures and tutorials
„ If you do not understand, speak up or email
your lecturer
„ Do your assignments early, and discuss with
your tutor before submission
„ Do some private or group study outside of
class
„ ENJOY YOUR STUDY

2
Lecture One

The Role of Accounting and


Accounting Information

Learning Objectives
„ Define ‘Accounting’
Accounting’, ‘Information’
Information’,
and ‘System’
System’
„ Accounting information systems

„ impact of information systems on


accounting and the role of the
accountant
„ The evolution of information systems
„ The role of accounting information

Accounting
„ ‘the process of identifying, measuring and
communicating economic information to
permit informed judgements and decisions’
decisions’
„ Accounting is the language of business

3
Exercise

„ Identify four transactions you have made


in the past week
„ If you wished to keep a record of each
transaction you made, what details would
you keep?

Information
„ Data are the raw facts relating to or
describing an event.
„ Data becomes useful when the application
of rules or knowledge enable a conversion
into information.
„ Information is used in decision making.

System
„ Defined as something
that takes inputs,
applies a set of rules
or processes and
generates outputs.

4
System – data conversion

Data

Processing

Information

System – capturing inputs


„ Manual keying
„ Scanning through barcode technology
„ Scanning through image scanners
„ Magnetic ink character recognition
„ Voice recognition
„ Optical mark readers

System – processes
„ Processes are the sets of activities that are
performed on the inputs into the system.
„ Examples
„ Format checks on data
„ Validity checks on data
„ Sorting
„ Totalling

5
System – outputs
„ Outputs refer to what is obtained from a
system, or the result of what the system
does.
„ Examples:
„ Receipts
„ Invoices
„ Monthly Sales Report
„ Outputs are normally the starting point
when designing a system.

System – elements
„ Feedback: the method for determining
whether or not a system is running
correctly
„ System scope: a defined task or domain
to which the system is applied
„ External environment: context within
which the system operates

Definition of accounting
information systems
„ The application of
technology to the
capturing, verifying,
storing, sorting and
reporting of data
relating to an
organisation’
organisation’s
activities.

6
Evolution of accounting information
systems
Pre 15th century: recording economic
activities
15th century: Pacioli’s development
of double-entry
accounting
19th century: adding machines and
cash registers >>
batch totals
20th century: punch cards >> fully
integrated computerised
systems
21st century: accounting information
systems

Accounting and IS – a changing relationship

Exercise
„ Identify 3 user groups of financial
information
„ Identify 3 purposes financial information
may be used for
„ Identify 3 sources of financial information

7
Role of accounting and
accounting information
„ Traditional financial statements are still a source
of information but not the only source.
„ Accounting information is central to many
different users within and beyond the
organisation.
„ Accounting information is used when:
„ Assessing customers and bad debts
„ Assessing inventory requirements
„ Evaluating staff performance

Role of accounting and


accounting information

Review of Chapter 1
„ Introduction to accounting information
systems
„ Evolution of accounting information
systems
„ Role of accounting and accounting
information
„ Course content in context

8
Key terms
„ Accounting information systems
„ Data
„ Feedback
„ Inputs
„ Outputs
„ Processes
„ System

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