accounting information system

1 . OVERVIEW OF ACCOUNTING INFORMATION SYSTEMS

SYSTEM

A set of elements that are integrated with the same intent or purpose to accomplish a goal .

Elements of the system :

Not all systems have the same combination of elements , but the basic arrangement consists of :

Input , transformation , Output , Control Mechanism , Purpose .

Type of System :



Open Circle System = the system that has no element of control mechanism , and purpose .

Closed Circle System = system accompanied by the presence of the element of control mechanisms and goals .

System properties :

1 . The open system : The system is connected to its environment through resource flows .

2 . Closed System : The system is not at all related to the environment .

Physical System : A system that consists of a number of physical resources

Conceptual systems : systems that use conceptual resources (data and information ) to represent a physical system .

Accounting Information Systems is an integral structure in an entity , which uses physical resources and other components , to change the financial transaction data / accounting into the accounting information with the aim to meet the needs of information of the user araupun wearer is ( users) .

Accounting and Information System can be defined as well as the information systems that transform the business transaction data into information that is useful to the users of financial

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