# data[].attributes.body
Name: Liew Li Chuan
Matrix Number: 56420
Class: Friday, 2.00PM-5.00PM
Venue: Computer Lab 3, FEB
Lecturer: Madam Suzila  Mohamed  Yusof

# data[].attributes.body
After reading learning unit 1 and learning unit 2, I think information systems have a huge impact on how accounting is done and what reports are generated since most accounting tasks these days are processed in a computer. Information is important to either internal or external users because without information, they cannot do anything. Therefore, we need an information system to process both financial and non-financial transactions into useful information in order to enable the users to make the right decision in this era.

# data[].attributes.body
In addition, I think AIS make accounting job become easier by the use of software which help accountants maintain general ledger information, create spreadsheets for strategic planning and distribute financial reports. I think like that because manual accounting system requires the acting accountant to post transactions to the general journal, general ledger and worksheets by hand but by the use of computerized accounting system, all the calculations are done automatically with fewer errors than manual accounting. But there is still room for human error. If incorrect information is entered, the system may not catch it. For example, the system doesn't know that a RM100 payment was actually RM10 and was entered and paid by mistake. Errors and frauds still will happen in accounting and internal controls are needed to prevent or detect these risks.

# data[].attributes.body
Besides, the computerized accounting system is faster and more efficient in processing data. Furthermore, I learned that it is important for accountants to be involved in designing the AIS, because the accountants are those persons who use AIS. Hence, they are the most suitable professionals to design the system. Lastly, I have learned that it is also important for accountants to act as system auditors due to the reason that the accountants cannot properly design a system without a thorough understanding of audit issues and concerns. Now I understand that AIS is really important for business organizations and AIS is affecting the accountants’ job scope by making the accounting job easier and the accounting tasks can be performed at a high speed.