PART ONE
AN INTRODUCTION TO ACCOUNTING INFORMATION SYSTEMS
Part One of this book introduces the subject of accounting information systems. It defines accounting’s principal goal, which is to communicate relevant information to individuals and organizations, and describes the strong influence of information technology on this communication process. Chapter 1 defines accounting information system and then discusses some current events that impact accountants and the profession. This chapter also examines the impact of information technology on financial accounting, managerial accounting, auditing, and taxation. Finally, Chapter 1 describes a number of career opportunities for accounting majors who also are proficient in AISs.
Chapter 2 provides an overview of information technology that is relevant to accounting professionals. It begins by identifying six reasons that make information technology very important to accountants, and then discusses the current American Institute of Certified Public Accountants survey of the top 10 information systems technologies. Of course, the focus of this chapter is on modern technology and its impact on AISs. Therefore, it discusses computer input devices, central processing units, secondary storage devices, and output devices in detail. Because communication links are so important to AISs, this chapter also examines various communication and network ...
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