Module 1
Accounting
Information
System
Accounting Information System
⦿ is a subsystem of management information
system
⦿Collects and process transactions data
⦿Communicates financial information to
decision makers
⦿Includes each of the steps in the accounting
cycle
An accounting information system
consist of:
⦿People
⦿Procedure
⦿Data
⦿Software
⦿Information Technology
Accounting Information System
•Input
•Sources Documents