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2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 1of 43

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The AIS also interacts with internal partiessuch as employees and management.

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01/01/05 42,069.0001/03/05 S03 1,300.00 43,369.0001/13/05 CR09 4,600.00 38,769.0001/23/05 S04 5,600.00 44,369.00

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1,May700$.

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12/01/04 201 Lee Co. 120-122 800.00

01/12/04 202 May Co. 120-033 700.00

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1,DLK900$

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12/01/04 201 Lee Co. 120-122 800.00

01/12/04 202 May Co. 120-033 700.00

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. .800$ )( Lee(120-122.)May700$

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. .2400$,

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12/01/04 201 Lee Co. 120-122 800.00

12/01/04 202 May Co. 120-033 700.0012/01/04 203 DLK Co. 120-111 900.00

TOTAL 2,400.00

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Page 5

12/01/04 201 Lee Co. 120-122 800.00

12/01/04 202 May Co. 120-033 700.00

12/01/04 203 DLK Co. 120-111 900.00

TOTAL 2,400.00

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Entity

Field RecordData Value

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File

1- Master File :

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-2 Transactions File

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DATA STORAGE

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Click the button below if you wish togo through a summary of theremaining steps in the accounting

cycle:

DATA STORAGE

See Remainder

Of

Accounting Cycle

COMPUTER-BASED STORAGE

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Now lets moving on to discussing somecomputer-based storage concepts, including: Entity

Attribute

Record Data Value

Field

File

Master File Transaction File

Database

CO U S S O G

CONCEPTS


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An entityis something about which informationis stored.

In your universitys student information system,one entity is the student. The student

information system stores information aboutstudents.

What are some other entities in your studentinformation system?

CONCEPTS


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Attributesare characteristics of interest withrespect to the entity.

Some attributes that a student informationsystem typically stores about the student entity

are: Student ID number

Phone number

Address

What are some other attributes about studentsthat a university might store?

CONCEPTS


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A fieldis the physical space where an attribute isstored.

The space where the student ID number isstored is the student ID field.

CONCEPTS

Col. 1-9 Col. 10-30 Col. 31-40 Col. 41-50

328469993 SIMPSON ALICE 4053721111

328500732 ANDREWS BARRY 4057440236

529036409 FLANDERS CARLA 4057475863


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A recordis the set of attributes stored for aparticular instance of an entity.

The combination of attributes stored for BarryAndrews is Barrys record.

CONCEPTS

Col. 1-9 Col. 10-30 Col. 31-40 Col. 41-50

328469993 SIMPSON ALICE 4053721111

328500732 ANDREWS BARRY 4057440236

529036409 FLANDERS CARLA 4057475863


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A data valueis the intersection of the row andcolumn.

The data value for Barry Andrews phonenumber is 405-744-0236.

CONCEPTS

Col. 1-9 Col. 10-30 Col. 31-40 Col. 41-50

328469993 SIMPSON ALICE 4053721111

328500732 ANDREWS BARRY 4057440236

529036409 FLANDERS CARLA 4057475863


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A fileis a group of related records. The collection of records about all students at

the university might be called the student file. Ifthere were only three students and four

attributes stored for each student, the file mightappear as shown below:

CONCEPTS

Col. 1-9 Col. 10-30 Col. 31-40 Col. 41-50

328469993 SIMPSON ALICE 4053721111

328500732 ANDREWS BARRY 4057440236

529036409 FLANDERS CARLA 4057475863


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A masterfileis a file that storescumulative information about anorganizations entities.

It is conceptually similar to a ledger in amanual AIS in that: The file is permanent

The file exists across fiscal periods

Changes are made to the file to reflect theeffects of new transactions.

CONCEPTS


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A transactionfileis a file that containsrecords of individual transactions (events)that occur during a fiscal period.

It is conceptually similar to a journal in amanual AIS in that: The files are temporary

The files are usually maintained for one fiscal

period

CONCEPTS


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A databaseis a set of interrelated, centrally-coordinated files.

When files about students are integrated withfiles about classes and files about instructors,

we have a database.

CONCEPTS

Student

FileClass

File

Instructor

File

TRANSACTION PROCESSING:

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The data processing cycle consists of foursteps:

Data input

Data storage Data processing

Information output

THE DATA PROCESSING CYCLE

DATA PROCESSING

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Once data about a business activity hasbeen collected and entered into a system,it must be processed.

DATA PROCESSING

DATA PROCESSING

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There are four different types of fileprocessing:

Updating datato record the occurrence of anevent, the resources affected by the event,and the agents who participated, e.g.,recording a sale to a customer.

Changing data, e.g., a customer address

Adding data, e.g., a new customer. Deleting data, e.g., removing an old customer

that has not purchased anything in 5 years.

DATA PROCESSING

DATA PROCESSING

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Updating can be done through severalapproaches:

Batch processing

DATA PROCESSING

DATA PROCESSING

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Batch processing: Source documents are grouped into batches,

and control totals are calculated.

Periodically, the batches are entered into thecomputer system, edited, sorted, and storedin a temporary file.

The temporary transaction file is run against

the master file to update the master file. Output is printed or displayed, along with errorreports, transaction reports, and control totals.

DATA PROCESSING

DATA PROCESSING

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Batch processing

On-line Batch Processing

DATA PROCESSING

DATA PROCESSING

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On-line batch processing: Transactions are entered into a computer

system as they occur and stored in atemporary file.

Periodically, the temporary transaction file isrun against the master file to update themaster file.

The output is printed or displayed.

DATA PROCESSING

DATA PROCESSING

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Batch processing

On-line Batch Processing On-line, Real-time Processing

DATA PROCESSING

DATA PROCESSING

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On-line, Real-time Processing Transactions are entered into a computer

system as they occur.

The master file is immediately updated withthe data from the transaction.

Output is printed or displayed.

DATA PROCESSING

DATA PROCESSING

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Batch processing

On-line Batch Processing On-line, Real-time Processing

If youre going through enrollment,which of these approaches would you

prefer that your university was using? Why?

DATA PROCESSING

TRANSACTION PROCESSING:

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The data processing cycle consists of foursteps:

Data input

Data storage Data processing

Information output

THE DATA PROCESSING CYCLE

INFORMATION OUTPUT

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The final step in the information process isinformation output.

This output can be in the form of:

Documents

INFORMATION OUTPUT

Documents are records oftransactions or other company data.

EXAMPLE: Employee paychecks orpurchase orders for merchandise

Documents generated at the end ofthe transaction processing activities

are known as operational documents(as opposed to source documents).

They can be printed or stored aselectronic images.

INFORMATION OUTPUT

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Documents

Reports

INFORMATION OUTPUT

Reports are used by employees tocontrol operational activities and by

managers to make decisions anddesign strategies.

They may be produced: On a regular basis

On an exception basis

On demand Organizations should periodicallyreassess whether each report isneeded.

INFORMATION OUTPUT

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Documents

Reports

Queries

INFORMATION OUTPUT

Queries are user requests for specificpieces of information.

They may be requested: Periodically

One time

They can be displayed: On the monitor, called sof t copy

On the screen, called hard co py

INFORMATION OUTPUT

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Output can serve a variety of purposes: Financial statements can be provided to both

external and internal parties.

Some outputs are specifically for internal use: For planning purposes

INFORMATION OUTPUT

Examples of outputs for planningpurposes include:

Budgets Budgets are an entitys formal expression of

goals in financial terms

Sales forecasts

INFORMATION OUTPUT

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For management of day-to-day operations

INFORMATION OUTPUT

Example: delivery schedules

INFORMATION OUTPUT

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For control purposes

INFORMATION OUTPUT Performance reports are outputs that are

used for control purposes.

These reports compare an organizationsstandard or expected performance withits actual outcomes.

Management by exceptionis an

approach to utilizing performancereports that focuses on investigating andacting on only those variances that aresignificant.

INFORMATION OUTPUT

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For control purposes

For evaluation purposes

INFORMATION OUTPUT

These outputs might include: Surveys of customer satisfaction

Reports on employee error rates

INFORMATION OUTPUT

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Behavioral implications of managerialreports:

YOU GET WHAT YOU MEASURE!

INFORMATION OUTPUT

INFORMATION OUTPUT

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Suppose an instructor wants to improve studentlearning. He decides to encourage better attendance by

grading students on attendance (i.e., measuring it).

The result will be better student attendance, i.e., you

get what you measure. The improved attendance may or may not improve

learning outcomes.

Students may be getting better grades whenattendance is measured, but not learning more.

Some students may in fact reduce their studyingbecause they believe they can use the attendancescore to boost their grade. This behavior would bea dysfunctional result of the measurement.

INFORMATION OUTPUT

INFORMATION OUTPUT

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Budgets can cause dysfunctional behavior. EXAMPLE: In order to stay within budget, the IT

Department did not buy a security package for its

system.

A hacker broke in and devastated some of theirdata files.

Critical security measures were foregone in orderto meet budgetary goals.

The resulting costs far outweighed the savings.

O O OU U

INFORMATION OUTPUT

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Budgeting can also be dysfunctional inthat the focus can be redirected to

creating acceptable numbers instead of

achieving organizational objectives. Does this mean organizations shouldnt

budget?

INFORMATION OUTPUT

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The saying goes, Not many people sitaround and have a roast goose fall in their

lap.

In other words, if you want a roast goose,you have to aim.

With financial results, youre also unlikely toachieve when you dont aim.

Just be careful where you aim!

ROLE OF THE AIS

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The traditional AIS captured financial data. Non-financial data was captured in other,

sometimes-redundant systems

Enterprise resource planning(ERP) systemsare designed to integrate all aspects of a

companys operations )including both

financial and non-financial information) with

the traditional functions of an AIS.

SUMMARY

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Weve learned about the basic business activitiesin which an organization engages, the decisions

that need to be made, and the information required

to make those decisions.

Weve reviewed the data processing cycle and itsrole in organizing business activities and

providing information to users.

Finally, weve touched on the role of the

information systems in modern organizations andintroduced the notion of enterprise resource

planning systems