Accounting

Information
Systems: An
Overview
 Group Members
Name Batch ID

• Jannatun Nayeema 45B 2181011123

• Israt Jahan Tonny 45B 2181011099

• Rabin Khan 45B 2181011142

• Jasmin Akter Ritu 45B 2181011121

• Tarina Sharkar Mim 45A 2181011032

• Arafat Al Jubair Shoron 45A 2181011021

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 Accounting Information System…..

Accounting Information System is a system that

collects, records, stores, and processes data to produce
information for decision makers. It includes people,
procedures and instructions, data, software,
information technology infrastructure, and internal
controls and security measures.

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1. Components of AIS
• People
• Procedures
• Data
• Software
• Information technology infrastructure
• Internal control & security measures

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 2. 3 important business functions
• Collect and store data about organizational
activities, resources, and personnel.
• Transform data into information so management
can plan, execute, control, and evaluate
activities, resources, and personnel.
• Provide adequate controls to safeguard the
organization’s assets and data.

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AIS adding values in an organisation…..
◎ Improving the quality and reducing the costs of products or
services.
◎ Improving efficiency
◎ Sharing knowledge
◎ Improving the efficiency and effectiveness of its supply chain
◎ Improving the internal control structure
◎ Improving decision making

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AIS in improving decision making

◎ Identifying situations requiring management

actions
◎ Reducing uncertainty
◎ Storing information about results of previous
decision
◎ Providing accurate information timely
◎ Analyzing sales data

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Factors influencing designs of AIS
1. Developments in 3. Organisational culture
AIS
2. Business strategy Achieving a close fit among
The Internet has profoundly activities requires that data be
Predictive analysis, which
affected the way many collected about each activity. It
uses data warehouses and
activities are performed, is also important that the
complex algorithms to
significantly affecting both information system collect and
forecast future events, based
strategy and strategic integrate both financial and
on historical trends and
positioning. The Internet nonfinancial data about the
calculated probabilities. This
dramatically cuts costs, organization’s activities.
provides an educated guess
thereby helping companies
of what one may expect to
to implement a low-cost
see in the near future,
strategy.
allowing companies to make
better business decisions and
improve their processes.

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Role of AIS in value chain: Primary activities

Value chain activities that produce, market, and deliver products and services to customers and
provide post-delivery service and support…….

1. Inbound logistics
consists of receiving,
storing, and distributing the
materials an organization
uses to create the services
and products it sells.
2. Operations activities 3. Outbounding
transform inputs into final logistics activities
products or services. distribute finished products
or services to customers

4. Marketing and sales

5. Service activities
activities help customers buy
provide post-sale support to
the organization’s products
customers
or services.

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Role of AIS in value chain: Support activities

Value chain activities such as firm infrastructure, technology, purchasing, and human resources that
enable primary activities to be performed efficiently and effectively………

1. Firm infrastructure 2. Human resources

is the accounting, activities include
finance, legal, and recruiting, hiring, training,
general administration and compensating
activities that allow an employees.
organization to function.
4. Purchasing activities
3. Technology activities procure raw materials,
improve a product or supplies, machinery, and
service. the buildings used to carry
out the primary activities.

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Supply chain…..

The sequence of processes involved in the

production and distribution of a commodity.

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Here is some benefits of
supply chain
management: Disadvantages of Supply
1. Higher efficiency rate Chain Management:
2. Decrease cost effect
3. Increase output 1. Expensive to implement
4. Increase your business 2. Complicated
profit level 3. Lack of co - ordination among
departments
4. Lack of reliability.
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Thanks!

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