Components of an accounting information system

Examples of input devices include keyboards, scanners, touch pads, modems and bar code scanners. It allows the company to identify the reason why the customer never received the goods ordered. An AIS must have internal controls to protect against unauthorized computer access and to limit access to authorized users, which includes some users inside the company.

For example, cashiers can enter transactions into a computer using a keyboard, scanner, or touch screen.

importance of accounting information system pdf

These systems or processes can exist as a series of paper ledgers, computer databases, or some combination of the two. For example, when a customer places an order by phone, by mail, or online, the sales order becomes the source document.

QuickBooks is an example of a relatively inexpensive accounting software application that is popular with small and medium-sized businesses. An AIS contains confidential information belonging not just to the company but also to its employees and customers. The form you fill out is a purchase order to you, and it is a sales order to the university bookstore.

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What are the Components of Accounting Systems?