Page 37 - Accounting Information Systems
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8 PART I Overview of Accounting Information Systems
FI G U RE
1-3 AFRAMEWORK FOR INFORMATION SYSTEMS
Information
System (IS)
Accounting Management
Information Information
System (AIS) System (MIS)
General Transaction Management
Financial
Human
Ledger/Financial Processing Reporting Management Marketing Distribution Resource
Reporting System System System Systems Systems Systems Systems
(GL/FRS) (TPS) (MRS)
(Chapter 8) (Chapter 2) (Chapter 8)
Expenditure Conversion Revenue
Cycle Cycle Cycle
(Chapters 5 & 6) (Chapter 7) (Chapter 4)
Cost Sales
Purchase Accounting
System Processing
System System
Production
Cash Cash
Disbursement Planning and Receipts
Control
System System
System
Payroll
Processing
System
Fixed Asset
System
FI GU RE
1-4 TRANSACTIONS PROCESSED BY THE INFORMATION SYSTEM
Financial
Transactions
Information
Information User
System Decisions
Nonfinancial
Transactions
