https://padlet.com/agnes9617/gq5swf8a5bmi Accounting Information System (AIS) is a set of procedures of collecting, storing accounting data, proceed it into information and distribute it to the user. It is a computer-based system which make the accountants’ work easier compared to the old fashion manual system. AIS divided into 3 major subsystems which are transaction processing system(TPS), general ledger/financial reporting system (GL/FRS), and management reporting system (MRS). Transaction processing system (TPS) consists of 3 cycle, revenue cycle, expenditure cycle and conversion cycle. These cycles coverts the economic events into financial transactions, record it and distributes financial information to operations personnel. General ledger and financial reporting system is interrelated. Accountant use the general ledger system to process the summaries of transactions and then use the financial reporting system to measure the status of the financial resources. Management reporting system (MARS) will provide discretionary reports such as budgets, variance report, cost-volume profit analyses for the internal users to make decisions. There are two types of documentation techniques used in accounting information system (AIS) which are data flow diagrams (DFD) and entity relationship diagrams (ER). Data Flow Diagrams (DFD) is a documentation technique which symbols is used to represent the entities, processes, data flows, and data flow. Another documentation technique is Entity Relationship (ER) Diagram. This technique is commonly use to represent the relationship between business entities. Entity Relationship (ER) Diagram and Data Flow Diagrams are related although they are different aspects of systems. This is because each data store in a DFDs is represented as an entity in a corresponding ER diagram. There are few type of coding scheme used in Accounting Information System (AIS) which are group codes, alphabetic codes, mnemonic codes, block codes and sequential codes. These codes help to identifies unique transaction and accounts within a file and supports the audit function by providing an effective audit trail. en-us 2018-03-20 06:29:49 UTC 2026-01-24 18:47:07 UTC hello@padlet.com agnes9617 https://padlet.com/agnes9617/gq5swf8a5bmi/wish/243851376 Accounting Information System (AIS) is a set of procedures of collecting, storing accounting data, proceed it into information and distribute it to the user. It is a computer-based system which make the accountants’ work easier compared to the old fashion manual system. AIS divided into 3 major subsystems which are transaction processing system(TPS), general ledger/financial reporting system (GL/FRS), and management reporting system (MRS). Transaction processing system (TPS) consists of 3 cycle, revenue cycle, expenditure cycle and conversion cycle. These cycles coverts the economic events into financial transactions, record it and distributes financial information to operations personnel. General ledger and financial reporting system is interrelated. Accountant use the general ledger system to process the summaries of transactions and then use the financial reporting system to measure the status of the financial resources. Management reporting system (MARS) will provide discretionary reports such as budgets, variance report, cost-volume profit analyses for the internal users to make decisions. There are two types of documentation techniques used in accounting information system (AIS) which are data flow diagrams (DFD) and entity relationship diagrams (ER). Data Flow Diagrams (DFD) is a documentation technique which symbols is used to represent the entities, processes, data flows, and data flow. Another documentation technique is Entity Relationship (ER) Diagram. This technique is commonly use to represent the relationship between business entities. Entity Relationship (ER) Diagram and Data Flow Diagrams are related although they are different aspects of systems. This is because each data store in a DFDs is represented as an entity in a corresponding ER diagram. There are few type of coding scheme used in Accounting Information System (AIS) which are group codes, alphabetic codes, mnemonic codes, block codes and sequential codes. These codes help to identifies unique transaction and accounts within a file and supports the audit function by providing an effective audit trail.]]> 2018-03-20 06:34:19 UTC https://padlet.com/agnes9617/gq5swf8a5bmi/wish/243851376