Scribd
Upload
18 views

AIS-Types of Documentation-1

AIS Documentation

Uploaded by

TIZITAW MASRESHA
Copyright
© © All Rights Reserved
Available Formats
Download as PPTX, PDF, TXT or read online on Scribd
18 views

AIS-Types of Documentation-1

AIS Documentation

Uploaded by

TIZITAW MASRESHA
Copyright
© © All Rights Reserved
Available Formats
Download as PPTX, PDF, TXT or read online on Scribd
You are on page 1/ 18

Accounting

Information
Systems
(AIS)
Types of Documentation
There are many types of Accounting Information Systems (AIS)
documentation types or techniques.
Data Flow
Some of the AIS documentation includes:
Flowcharts Process Map Diagram (DFD)
Exist in two forms; Involves the use of Is mainly used in
that is, document diagrams to AIS to development
and system document business process particularly
flowcharts. processes. to analyze an
existing system.
DFD (Data Flow Diagrams) and Its Four Basic Elements
Data flow An outside system that Data flow
diagrams External
sends or receives data,
communicating with the diagrams
(DFD) Entity system being
(DFD)
diagrammed.

It is used to It can be
graphically Describes the processes
that are involved in a
divided into
represent system to transfer data
from the input to the file
Process logical and
the flow of storage
generation.
and reports
physical.
data in a The logical
business Data Represent a situation
when the system must
data flow
Store
information retain data
diagram
system. describes flow
It describes of data
Shows the way Data
the processes information flows
through a process or Flow through a
that are system.
system to
involved in a perform
Why are databases importance and
what are their advantages?
1 4

Reduced data redundancy and improved Reduced data entry, storage, and
data security retrieval costs

2 5

Reduced updating errors and increased Improved data access to users through
consistency use of host and query languages

3 6

Greater data integrity and independence Facilitated development of new


from applications programs applications program
The Fundamental Concepts of Database
Systems
Data Base Management System Data Independence: the ability to
(DBMS): is a collection of programs make changes to data characteristics
that enables users to create and without having to make changes to
maintain a database. It provides an the programs that access the data.
environment that is both convenient
and efficient to use.
Data Dictionary: a data dictionary Data Language: stands for Data
contains metadata i.e data about the Definition Language and it is used to
database. All well-designed database define database structure or pattern.
will include a data dictionary.
Applications of Data Base Management
System (DBMS)
Banking - All transactions

Airlines - Reservations, schedules

Universities - Registrations,
grades
Sales - Customers, products,
purchase
Manufacturing - Production,
inventory, orders, supply chain
Data Independence
Data independence: is the ability to make
changes to data characteristics without having
to make changes to the programs that access
the data.
1. Logical Data Independence - Protection
from changes in the logical structure of data
2. Physical Data Independence - Protection
from changes in the physical structure of
data
Relational Database and How it
•
Organizes Data
Relational database is a type of database that stores
and provides access to data points that are related to
one another and it is based on the relational model, an
intuitive, straightforward way of representing data in
tables.
• Relational database systems use a model that
organizes data into tables of rows (also called records
or tuples) and columns (also called attributes or fields).
Steps for Designing and
1
implementing a ofdatabase
• Determine the purpose your database system

2
• Find and organize the information required

3
• Divide the information into tables

4
• Turn information items into columns

5
• Specify primary keys

6
• Set up the table relationships

7
• Refine your design

8
• Apply the normalization rules
Steps for Developing a Resources, events, agents (REA)
for a Specific Transaction Cycle
• Identify the Event
Step 1
Entities

• Identify the
Step 2
Resource Entities

Step 3 • Identify the


Agent Entities
• Determine Associations
Step 4 and Cardinalities between
Entities
The Revenue Cycle
Order from
Customer

Payment Processing
Received Order

Recording Billing and


Transaction Invoice
s Preparation

Delivery Delivery of
Received by Goods and
Customer Services
The Expenditure Cycle

Source: www.scribd.com/presentation/235823130/Oracle-Customer-Consignment-Process
Human resources/payroll cycle

Source: erdenesoyol.blogspot.com/2017/04/the-human-resoruces-management-and.html
Production Cycle

Source: slideplayer.com/slide/4554071/
Source: slideplayer.com/slide/3927712/
Purpose of Information Output of AIS
1. Financial 5. Final budget
statements document

6. Sales tax
2. Trial balance
remittance slips

3. Chart of
7. Payroll stubs
accounts

4. Variance
analysis
Thank you!

You might also like