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Radin Azreeda bt Radin Shahrom
[57676]
Stays in Kuching, Sarawak
From Batu Pahat, Johor

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Introduction

To most of business entity, Accounting Information Systems is becoming vital to the survival of the business and play major role in guiding the entity to manage datas. AIS has become a major part of its Information System (IS). This involves not only profit based organization but also non-profit organization. This can be proven with the capability of AIS to help managers of the organization in making decision. The function of AIS in collecting raw datas, set it up into a useful processed data which is the financial data for the purpose of reporting them and at the same time track record all the financial transactions in one comprehensive system not only aid the business activity but also increase in the skill of its user in terms of application of the system but as well as improved or maintain the current system according to the need from flow of fluctuating economy. As important as the system to the business, same goes to the importance of accountants to the system. To make the system effectively working for the user, role of accountants is much more crucial. There are several roles of the accountant in related with  AIS to be explained below.

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Accountants as the system users

Accountant is the user of AIS. They use the system to prepare a financial statement by recording the raw datas to the system. Long time ago, the mechanism to prepare an accounting statement were done manually and expose them to many errors and uncertainties. The system at least, help to collect and set the data accordingly for accountants to do the job. However, with the role of accountant as the user of the system also enlarge when the accountant can assist in setting up the mode of the system. For example, the computation of depreciation for fixed assets. The regulations and standards to be followed in preparing financial statements, the IT people will not aware of that if the accountant is not the one who apply them to the system. The role of accountants in this aspect is rather as an active participants than passive.

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Accountants as the system designers

Accountants may be called upon to assist a company in developing AIS. The knowledge of accounting and auditing methods and procedures is important in helping a company choose or design the best software and overall system. As the computers play such an important role in modern accounting, the accountant will benefit from a background in information systems. Computer programmers, often with no accounting or business training, assumed full responsibility for the design of accounting information systems. As a result, many systems violated accounting principles and lacked necessary controls. Therefore, the accountants should be the designers of the system as they are the most equipped personnel to do so.

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Accountants as the system auditors

Accountants audit of AIS is to ensure that what is claimed to have been implemented is actually followed. The role of auditors is not to intrudes in a system, but to ensure that rules claimed to be followed are backed up by documentation and where it is not possible for it to be documented, the auditors should observe the process take place. As only accountants knows what the accountants do, does the observer which called auditor is going to check what is recorded is what genuinely occurred.

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My Mind map

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