Our very first opinion regarding accounting information system is that it is another kind of account subjects where we have to do a lot of calculation and formulas that we have to memorize. However, as time past by, it is indeed a very interesting subject.
By definition itself, accounting information system is a collection of resources designed to transform data into information. An intersection of accounting and information system is also what accounting information system is referred to. There are three main things in accounting information system which are system, data and information.
- System is a set of interrelated component that interact to achieve goal and encourages interaction.
- Data is facts that are collected, recorded, stored and processed by information or system. It is not considered as an important material as it have no meanings to the system.
- Information are data that have been organised and processed to provide meaning to a user. The better information gained, the better decision can be made.
Accounting information system have three main components which are inputs, processes and outputs.
- Inputs are the data or information from internal or external resources.
- Processes is when the information being sort, organised and calculated.
- Outputs are information for internal or external use for decision making.
The video above is the examples of system which includes the input, process and output. It is a very good examples and can be understand easily.
We learned a lot of new skills from the subject itself. What makes it interesting is that it involves practical studies where we have lab classes. It is not a class full of theory which tend to make students feels sleepy and does not pay attention to what the lecturers are teaching. It is a great exposure of learning the system which might be used in some accounting field business.
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