Accounting. You probably have a pretty good understanding of accounting subjects
because you have already taken one or more courses in the area. Thus, you know that
the accounting field includes financial accounting, managerial accounting, and taxation.
Accounting information systems are used in all these areas—for example, to perform tasks
in such areas as payroll, accounts receivable, accounts payable, inventory, and budgeting.
In addition, AISs help accountants maintain general ledger information, create spreadsheets
for strategic planning, and distribute financial reports. Indeed, it is difficult to think of
an accounting task that is not integrated, in some way, with an accounting information
system.
The challenge for accountants is to determine how best to provide the information
required to support business and government processes. For example, in making a decision
to buy office equipment, an office manager may require information about the sources
of such equipment, the costs of alternate choices, and the purchasing terms for each
choice. Where can the manager obtain this information? That’s the job of the accounting
information system.
AISs don’t just support accounting and finance business processes. They often create
information that is useful to non-accountants—for example, individuals working in
marketing, production, or human relations. Figure 1-2 provides some examples. For this
information to be effective, the individuals working in these subsystems must help the
developers of an AIS identify what information they need for their planning, decision
making, and control functions. These examples illustrate why an AIS course is useful not
only for accounting majors, but also for many non-accounting majors.