MODERN SCIENCES AND ARTS UNIVERSITY

FACULTY OF MANAGEMENT

(AIS)

Presented to

.Dr
By

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The term of AIS (accounting information system ) contains three
main concepts. First, accounting is the language of business and it's
the sources of financial data. Second, information is a useful data
provides a basis for taking decisions. Third, set of interrelated and
integrated activities and jobs or it is a framework of an organization.

AIS defined as an integrated system that use physical input to

convert economic data into useful information for making decisions,
AIS provides information to internal and external users, AIS helps to
managing knowledge to achieve the firm's goals and objectives.

ZBMS is a Malaysian company, in the construction field. ZBMS uses

AIS to operate its activities and supply chain divided into

Primary activities

A. Construction of infrastructure
B. Building and power
C. Oil and gas

Supported activities

A. Procurement
B. Marketing
C. Commissioning

ZBMS 's users are classified into (1) Internal users such as financial
accountant , management accountant , financial manager, CFO and
BOD. (2) External users such as government , external auditors ,
creditors, and etc..

AIS produce financial information such as balance sheet, income

statement and cash flow statement.

AIS function in ZBMS is to transform data into accounting

information through using automated process , AIS performs many
functions such as data maintenance, storage , manage and control
of data.

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The usage of AIS within ZBMS based on construction projects, ZBMS
has 5 types of construction activities or division they are treated
separately, each division is a separate company - ( infrastructure,
building, waste water and oil and gas ).

AIS performs several key functions throughout these three stages

such as data collection, data maintenance, data management; data
control (including security) and information generation.

Types of information in the ZBMS are 4 levels

1. Transaction process: documents will be verified and entered in

accounting information system by project accountants, stored
at HQ maintenance file by financial accountant
2. Operational process: automated control and reviewing.
3. Tactical
4. Strategic: set goals and objectives.

Financial accountants obtain source of data or documents from

outside parties such as client , supplier and subcontractors.

AIS improves the accounting functions, AIS speed up the process of

generate financial reports, and actual or estimated budgets to help
in planning and controlling. Consequently, improve ZBMS's profits

Realizing the benefit brought by the AIS, the source of data must be
fully automated. The existing system should be upgraded through
computerize the pre-tendering and post-tendering of projects in the
primary stages of the construction activities. When the system is
upgraded, the ZYXW Contract Plus will integrate the two modules of
pre- and post-tendering with the currently automated Financial and
Project Accounting.

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