Core concepts of accounting information systems 13 by simkin norman chapter 04

John Wiley & Sons, Inc.. John Wiley & Sons, Inc.. John Wiley & Sons, Inc.. The AICPA’s Top 10 Information Technologies for 2013 • Managing and Retaining Data • Securing the IT Environme

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Prepared by Paula Funkhouser University of Nevada, Reno

Core Concepts of Accounting Information Systems, 13th Edition

Mark G Simkin ● Jacob M Rose ● Carolyn S Norman

Information Technology and

AISs

Chapter 4

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• Input, Central Processing Units

and Output Devices

• Secondary Storage Devices

• Data Communications and Networks

• Computer Software

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The Importance of IT to Accountants

components of AIS

software and hardware purchases

systems

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The Importance of IT to Accountants

4 Often asked to evaluate the efficiency and

effectiveness of existing system

5 IT affects how accountants work now and

in the future

6 Understanding IT is vital to passing most

certification exams

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The AICPA’s Top 10 Information

Technologies for 2013

• Managing and Retaining Data

• Securing the IT Environment

• Managing IT Risk and Compliance

• Ensuring Privacy

• Managing System Implementations

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The AICPA’s Top 10 Information

Technologies for 2013

• Preventing and responding to computer fraud

• Enabling decision support and analytics

• Governing and managing IT

investment/spending

• Leveraging emerging technologies

• Managing vendors and service providers

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All of the following are reasons why IT is important to

accountants except:

A Accountants often help clients make IT decisions

B Auditors must evaluate computerized systems

C IT questions often appear on professional certifications examinations

D The costs of IT are skyrocketing

Study Break #1

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Input Devices

• Source documents and data transcription

• Point-of-Sale (POS) devices

– Bar Code Readers

– Universal Product Code (UPC)

• Magnetic Ink Character Recognition (MICR)

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MICR Symbols

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• Plastic Cards with Magnetic Strips

• Small-System Input Devices

– PDA Devices

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Small-System Input Devices

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Common Input Devices

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Biometric Scanners

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Central Processing Units

• Primary Memory

• Microprocessors

• Computers, Processor Speeds and

AISs

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Central Processing Units

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Secondary Storage Devices

• Primary Memory

– Volatile Memory

– Lost electrical power, lost memory

• Secondary Storage

– Mass Storage or Auxiliary Storage

– Maintain data in permanent files

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Format of a Computer Record

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• Magnetic (Hard) Disks

– Redundant arrays of inexpensive disks (RAIDs)

• CD-ROMs, DVDs, and Blu-Ray Discs (BD)

• Fla

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The acronyms POS, MIC, and OCR are most closely associated with:

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Which of these devices is capable of storing the most data?

A CD-ROM disk

B DVD disk

C USB (flash memory) device

D Magnetic (hard) disk

Study Break #3

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– Integrated Services Digital Network (ISDN)

– Digital Subscriber Line (DSL)

– Data Communications Protocol

• Local and Wide Area Networks

• Client/Server Computing

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– Wireless Application Protocol (WAP)

– Radio Frequency Identification (RFID)

– Near Field Communication (NFC)

• Cloud Computing

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RFID Example

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NFC Example

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Application Software

• Personal productivity software

• Commercial productivity software

• Accounting software

• Communications software

• Enterprise resource management software (ERP)

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Creation of Application Software

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Purchasing backup services from an Internet vendor is an example of:

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All of these are terms associated with programming languages except:

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