Accounting Information Systems BE

Q no I What are the Elements of Accounting Informatin System?

Answer: Accounting information systens generally counst of six primary components people

procedures and instructions, data, sofare, infiematon technalogy infrastracture, and internal

1 AIS People

The prople in an AlS we the ryare saers. An AlS brigs the differest departents sethn a

coespicy work together. ProfenseNs who may need to use wo orpizacco'y AlS indude

Coasultents

Becoess mnalvt

Managers

Chef financial offoers

• Auditors

1 Procedures and Instructions

procedures and instructions should also be "coded" anto employees through documentatan and

training. The procedhres and instractions must be followed

conn steally in order to be effecove

1 AIS Data

An AlS must have a database structure to store information, soch as struchured query language

(SQL), which is a compoter language commenly used for databates SQL allows the data thars

The data contained in as AIS is all of the founcial information pertinent to the organizations

boness practices. Any busness data that impacts the company's Enances should go into an AIS

The type of data incaded us an AIS depends on the asture of the bunner, butst may consist of

the ballown

• Sales orders

Custecter balling statements

Sales mayaa reparts

• Vendor invoices