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Systems Tools and Techniques of Accounting Information System

This document discusses various systems tools and techniques of accounting information systems, including flowcharting, decision tables, document design, coding considerations, scheduling charts, PERT/CPM charts. It provides details on each technique, including their purpose and how they are used to improve control, reduce costs and utilize data in accounting information systems.

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135 views

Systems Tools and Techniques of Accounting Information System

This document discusses various systems tools and techniques of accounting information systems, including flowcharting, decision tables, document design, coding considerations, scheduling charts, PERT/CPM charts. It provides details on each technique, including their purpose and how they are used to improve control, reduce costs and utilize data in accounting information systems.

Uploaded by

evneet216736
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PPT, PDF, TXT or read online on Scribd
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Systems tools and

techniques of accounting
information system
Contents
 Accounting information systems
 Flowcharting
 Decision tables
 Document design
 Coding considerations
 Scheduling charts
 Pert/cpm
 Conclusion
 References
Accounting information systems

Accounting information system encompass


the processes and procedures by which
an organisation’s financial information is
received, registered ,recorded, handled ,
processed , stored , reported and
ultimately disposed of.
Flowcharting

 Basic function of information system


 It provides a pictorial information about the
system that is often difficult to communicate
through language alone.
 Used in two broad areas.
 developing new systems
 evaluating existing systems
Types of system flowcharts

 Systems flowcharts
 Document flowcharts
 Micro document charts
 Program flowcharts
Systems flowcharts
 Provides a logical diagram of how a
system operates.
 Designed in any format to meet the needs
of users
 Used for system evaluations
Document flowcharts

 Emphasis on the document flow from one


department to another
Micro document charts
 This flowchart ensures that there are no,
 unnecessary copies
 Duplication of efforts
Program flowcharts
 Means systems or functions that are to be
placed on computers.
Decision tables

 A systems analysis and design technique


that makes use of logical data flows and
decision alternatives found in flowcharts .
Document design

 Document contains fixed data and variable


data
 All documents should be designed with
the user in mind.
Factors to be kept in mind by the
designer
 Users and their needs must be known
 To determine proper number of copies
needed
 Source must be easily identified by the
user
 It must be legible and understandable
 Adequate space should be there
 Clear instructions for filling the form
Coding
considerations
 A code is a system of arbitrary symbols
used to represent something , usually a
word, a group of words, a set of numbers
or a combination of items.
 In accounting codes are necessary to
facilitate the handling and transcription of
data and information.
Characteristics of codes

 Code order should be maintained


 No code is used twice in a given scheme
 It should be standardized
 It should be as short as possible
 It should be adaptable for all users
Chart of accounts
code Basic accounts
 001-099  Current assets
 100-199  Plant and equipment
 200-299  Other fixed assets
 300-399
 Current liabilities
 Long term liabilities
 400-499
 Other liabilities
 500-599
 Capital stock accounts
 600-699  Retained earnings
 700-799  Income statement accounts
 800-899
Scheduling charts
 Scheduling charts define the activities to
be undertaken, the amount of time for
each activity , and the dates of each
activity.
Pert/cpm
 Program evaluation and review technique
(pert) and critical path method (cpm) are
the primarily scheduling techniques that
relate the activities of a project to each
other in terms of time and dependency.
conclusion
 In today’s complex information systems ,
accountants should be aware of the various
tools and techniques and their proper use and
application. The basic benefits that are
provided for accounting users include
improved control , reduced costs , and
greater data utilization.
 Different techniques and tools of accounting
information systems are to be used according
to the needs of a particular user or
requirements of the accountants.
References
1. Davis,J.R,Robinson, L.A , Alderman ,
C.W.(1988). Accounting Information
Systems.New Delhi:Harper International.
2. Joseph,P.T.,Prentice.S.J.(2007).E-
Commerce:An Indian Perspective.New
Delhi:Hall of India.
3. Laudon.Kenneth C,Traver.Carol Guercio.
(2009).E-Commerce.New Delhi,Dorling
Kindersley.

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