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  • ACCTSYS

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    gerald almencion
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    This document outlines the key elements and characteristics of an accounting information system. The elements include procedures, accounting policies, records and reports, bookkeeping systems, personnel, equipment, and internal controls. The characteristics are compatibility with the organization, controls, necessary reports, audit trails, qualified personnel, simplicity, flexibility, and cost effectiveness. Accountants can serve as system users, designers, and auditors of the accounting information system.

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    This document outlines the key elements and characteristics of an accounting information system. The elements include procedures, accounting policies, records and reports, bookkeeping systems, personnel, equipment, and internal controls. The characteristics are compatibility with the organization, controls, necessary reports, audit trails, qualified personnel, simplicity, flexibility, and cost effectiveness. Accountants can serve as system users, designers, and auditors of the accounting information system.

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    6 views1 page

    ACCTSYS

    Uploaded by

    gerald almencion
    This document outlines the key elements and characteristics of an accounting information system. The elements include procedures, accounting policies, records and reports, bookkeeping systems, personnel, equipment, and internal controls. The characteristics are compatibility with the organization, controls, necessary reports, audit trails, qualified personnel, simplicity, flexibility, and cost effectiveness. Accountants can serve as system users, designers, and auditors of the accounting information system.

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    © All Rights Reserved
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    of 1

    ELEMENTS

    • PROCEDURES AND STATEMENTS OF


    SUBSYSTEM
    ACCOUNTING POLICIES AND
    STANDARDS
    • TRANSACTION PROCESSING SYSTEM
    • RECORDS AND REPORTS
    • GENERAL LEDGER/ FINANCIAL
    • BOOKKEEPING SYSTEM
    REPORTING SYSTEM
    • PERSONNEL
    • MANAGEMENT REPORTING SYSTEM
    • EQUIPMENT AND DEVICES
    • INTERNAL CONTROL AND SECURITY
    MEASURES THAT SAFEGUARD THE
    DATE IN THE AIS.

    ACCOUNTING
    INFORMATION
    SYSTEM

    CHARACTERSISTICS

    • COMPATIBILITY TO THE COMPANY


    ORGANIZATION ROLE OF ACCOUNTANTS
    • PROVISION FOR CONTROLS
    • PROVISION OF NECESSARY REPORTS • SYSTEM USER
    • ADEQUACY OF PROVISION FOR AUDIT • SYSTEM DESIGNER
    TRAIL • SYSTEM AUDITOR
    • PRESENCE OF QUALIFIED AND
    COMPETENT PERSONNEL
    • SIMPLICITY, FLEXIBILITY AND
    FAVORABLE COST/ BENEFIT
    RELATIONSHIP

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