AIS - Chap 1

HỆ THỐNG THÔNG TIN KẾ TOÁN
ACCOUNTING INFORMATION
SYSTEM
ThS. Nguyễn Ngọc Thụy Vy

nguyenngocthuyvy.cs2@ftu.edu.vn
0909251889
CHƯƠNG 1
TỔNG QUAN VỀ

ACCOUNTING INFORMATION SYSTEM
Chương 1 – Nội dung
• Giới thiệu
1.1
• Nhu cầu thông tin và quy trình kinh doanh

1.2
• Hệ thống thông tin kế toán

1.3
• Công nghệ thông tin và quy trình kinh doanh

1.4
1.1. Giới thiệu
Discussion question
(work in group, 15 mins)
• You and a few of your classmates decided to become entrepreneurs.
• You came up with a great idea for a new mobile phone application that you
think will make lots of money.
• Your business plan won second place in a local competition, and you are
using the $10,000 prize to support yourselves as you start your company.
Requirement:
a. Identify the key decisions you need to make to be successful
entrepreneurs, the information you need to make them, and the business
processes you will need to engage in.
1.1. Giới thiệu
Discussion question
Hint
• Create a 3-column table
Business process Key decision Information needed
1.1. Giới thiệu
Discussion question
Business process Key decision Information needed
1.1. Giới thiệu
Discussion question
1.1. Giới thiệu
Discussion question
1.1. Giới thiệu
Discussion question
1.1. Giới thiệu
1.1.1. Nguồn lực thông tin
 Information is a business resource.
 Like the other business resources of raw materials, capital, and
labor, information is vital to the survival of the contemporary
business organization.
 Information flow to decision makers and other users to meet a
variety of internal and external needs.
1.1. Giới thiệu
PDCA
Planning
Doing
Checking
Ajusting
1.1. Giới thiệu
 Business organization divided horizontally into several levels of activity.
 Business operations
 These activities consist of the product-oriented work of the
organization, such as manufacturing, sales, and distribution.
 Operations management
 directly responsible for controlling day-to-day operations.
 Middle management
 accountable for the short-term planning and coordination of
activities necessary to accomplish organizational objectives.
 Top management
 responsible for longer-term planning and setting organizational
objectives.
 Every individual in the organization, from business operations to top
management, needs information to accomplish his or her tasks
1.1. Giới thiệu
Information flows in two directions within the organization:
horizontally and vertically.
• Horizontal information flows
– The horizontal flow supports operations-level tasks with highly detailed
information about the many business transactions affecting the firm.
– This includes information about events such as:
• the sale and shipment of goods,
• the use of labor and materials in the production process, and
• internal transfers of resources from one department to another.
1.1. Giới thiệu
Information flows in two directions within the organization:
horizontally and vertically.
• Vertical information flows
– The vertical flow distributes information downward from senior managers
to junior managers and operations personnel in the form of instructions,
quotas, and budgets.
– In addition, summarized information pertaining to operations and other
activities flows upward to managers at all levels.
– Management uses this information to support its various planning and
control functions.
1.1. Giới thiệu
A third flow of information represents exchanges between the
organization and users in the external environment.
• External users fall into two groups: trading partners and stakeholders.
– Trading partners
• Exchanges with trading partners include customer sales and billing
information, purchase information for suppliers, and inventory receipts
information.
– Stakeholders
• Stakeholders are entities outside (or inside) the organization with a direct or
indirect interest in the firm.
• Stockholders, financial institutions, and government agencies are examples of
external stakeholders. Information exchanges with these groups include
financial statements, tax returns, and stock transaction information.
• Inside stakeholders include accountants and internal auditors.
1.1. Giới thiệu
1.1.2. Hệ thống
• a set of two or more interrelated components

Hệ thống that interact to achieve a goal.
System • composed of smaller subsystems that support
the larger system.
• designed to achieve one or more

Hệ thống con organizational goals.
• Changes in subsystems cannot be made without
Subsystem considering the effect on other subsystems and
on the system as a whole.
1.1. Giới thiệu
1.1.2. Hệ thống
1.1. Giới thiệu
1.1.2. Hệ thống
Mâu thuẫn • when a subsystem’s goals are inconsistent

mục tiêu with the goals of another subsystem or with
Goal conflict the system as a whole.
Phù hợp • when a subsystem achieves its goals while

mục tiêu contributing to the organization’s overall goal.
• The larger the organization and the more
Goal complicated the system, the more difficult it is to
congruence achieve goal congruence.
1.1. Giới thiệu
1.1.3. Dữ liệu và thông tin
Dữ liệu • facts that are collected, recorded, stored, and

processed by an information system.
Data • A fact could be a number, date, name, and so on.
Thông tin • data that have been organized and processed

to provide meaning and improve the decision-
Information making process.
1.1. Giới thiệu
1.1. Giới thiệu
Ví dụ: Dữ liệu và thông tin
 Dữ liệu
– 22/02/2014
– ABC Company, 123,
– 99, 3, 20, 60
 Thông tin
Invoice Date: 22/02/2014 Invoice #: 123
Customer: ABC company
Item # Qty Price
99 3 $20
Total Invoice Amount $60
1.1. Giới thiệu
Discussion question
Nowadays what is the main problem with information?
How can we overcome it?
1.1. Giới thiệu
Quá tải • Exceeding the amount of information a human mind
thông tin can absorb and process, resulting in a decline in
Information decision-making quality and an increase in the
cost of providing information.
overload
Công nghệ • The computers and other electronic devices used
thông tin to store, retrieve, transmit, and manipulate data.
• Used by information system designers to help
Information decision makers more effectively filter and
technology condense information.
• the benefit produced by the information minus the
Giá trị của cost of producing it
thông tin • Benefits of information include reduced uncertainty,
improved decisions, and improved ability to plan
Value of and schedule activities.
information • The costs include the time and resources spent to
produce and distribute the information.
1.1. Giới thiệu
Discussion questions
Would you, or any organization, ever produce information
if its expected costs exceeded its benefits?
If so, provide some examples. If not, why not?
1.1. Giới thiệu
Ví dụ: The case of 7-Eleven
To illustrate the value of information, consider the case of 7-Eleven.
When a Japanese company licensed the very successful 7-Eleven name
from Southland Corporation, it invested heavily in IT.
However, the U.S. stores did not.
1.1. Giới thiệu
Ví dụ: Giá trị của thông tin
Each 7-Eleven store in Japan was given a computer that:
 Keeps track of the 3,000 items sold in each store and determines what
products are moving, at what time of day, and under what weather conditions.
 Keeps track of what and when customers buy to make sure it has in stock the
products most frequently purchased.
 Orders sandwiches and rice dishes from suppliers automatically.
 Orders are placed and filled three times a day so that stores always have
fresh food.
 In addition, suppliers can access 7-Eleven sales data electronically so that
they can forecast demand.
 Coordinates deliveries with suppliers. This reduces deliveries from 34 to 12 a
day, resulting in less clerical receiving time.
 Prepares a color graphic display that indicates which store areas contribute the
most to sales and profits.
1.1. Giới thiệu
Ví dụ: Giá trị của thông tin
Average daily sales of 7-Eleven Japan were 30% higher and its operating
margins almost double those of its closest competitor.
What happened to Southland and its 7-Eleven stores in the United
States?
Profits declined, and Southland eventually had to file for bankruptcy.
7-Eleven Japan came to the company’s rescue and purchased 64% of
Southland.
1.1. Giới thiệu
Example: Value of information
Chopra, Limited, is an Indian company operating in New York state.
It offers stylized, boutique public relations services to upscale retailers in quaint New
England towns.
A major source of revenue is a weekly newsletter that reports on current and projected
tourist travel and spending patterns.
Preparation of the newsletter requires study and analysis of weather conditions, economic
activity, and travel costs.
It is available at an annual subscription rate of $299.99.
There are currently 190 subscribers.
Preparation and distribution of the newsletter costs $12,000 annually.
1.1. Giới thiệu
1. The value of information to subscribers is:
A) $236.83.
B) $44,998.10.
C) less than $63.16.
D) at least $300.00.
2. The value of information to Chopra is
A) $236.83.
B) $44,998.10.
D) at least $12,000.
1.1. Giới thiệu
1. The value of information to subscribers is:
A) $236.83.
B) $44,998.10.
D) at least $300.00.
2. The value of information to Chopra is
A) $236.83.
B) $44,998.10.
D) at least $12,000.
1.1. Giới thiệu
1.1.4. Đặc tính của thông tin hữu ích
Relevant Reliable Complete
Reduces uncertainty, Free from error or bias; Does not omit important
improves decision making, accurately represents aspects of the events or
or confirms or corrects organization events or activities it measures.
prior expectations. activities.
Timely Understandable Verifiable

Provided in time for Presented in a useful and Two independent,
decision makers to make intelligible format. knowledgeable people
decisions. produce the same
information.
Accessible
Available to users when
they need it and in a
format they can use.
1.2. Nhu cầu thông tin
và quy trình kinh doanh
1.2.1. Nhu cầu thông tin
 To identify the information needed, business’s
managers must understand how the business function.
 Then the managers can determine the types of data and
procedures needed to collect and produce that
information.
Ví dụ: Chu trình kinh doanh và nhu cầu thông tin
1.2.2. Quy trình kinh doanh
 Business organizations use business processes to get
things done.
 Business processes are a set of structured activities
that are performed by people, machines, or both to
achieve a specific goal.
 Key decisions and information needed often come from
these business processes.
 Transactions between the business organization and
external parties fundamentally involve a “give–get”
exchange.
 Business processes (transaction cycles): the major give-
get exchanges that occur frequently in most companies.
 These basic business processes are:
 Revenue: give goods / give service — get cash
 Expenditure: get goods / get service — give cash
 Production: give labor and give raw materials — get finished goods
 Payroll: give cash — get labor
 Financing: give cash — get cash
Quy trình doanh thu • Activities associated with selling goods and services in
exchange for cash or a future promise to receive
Revenue cycle cash.
Quy trình chi phí • Activities associated with purchasing inventory for
resale or raw materials in exchange for cash or a
Expenditure cycle future promise to pay cash.
Quy trình sản xuất • Activities associated with using labor, raw materials,
Production cycle and equipment to produce finished goods.
Quy trình tiền lương • Activities associated with hiring, training,

compensating, evaluating, promoting, and
Payroll cycle terminating employees.
Quy trình tài trợ • Activities associated with raising money by selling
shares in the company to investors and borrowing
Financing cycle money as well as paying dividends and interest.
1.3. Hệ thống thông tin kế toán
1.3.1. Information system

 The information system is the set of formal procedures
by which data are collected, processed into
information, and distributed to users.


 02 broad classes of information systems within a
business:
 the accounting information system (AIS)
 the management information system (MIS)
 Physical information systems are not typically organized
into such discrete packages.
 More often, MIS and AIS functions are integrated to
achieve operational efficiency.

 The distinction between AIS and MIS centers on the concept of
a transaction.
 The information system accepts input, called transactions,
which are converted through various processes into output
information that goes to users.
 Transactions fall into two classes:
 Financial transactions - an economic event that affects the
assets and equities of the organization, is reflected in its
accounts, and is measured in monetary terms.
 Non-financial transactions - events that do not meet the
narrow definition of a financial transaction


 AIS: process financial transactions and non-financial
transactions that directly affect the processing of financial
transactions.
 MIS: processes non-financial transactions that are not normally
processed by traditional AIS

1.3.2. Accounting information system

The accounting information system comprises the processes,
procedures, and systems that:
 capture accounting data from business processes;
 record the accounting data in the appropriate records;
 process the detailed accounting data by classifying,
summarizing, and consolidating;
 and report the summarized accounting data to internal and
external users.



The AIS is composed of three major subsystems:
(1) the transaction processing system (TPS)
 Which supports daily business operations with numerous reports,
documents, and messages for users throughout the organization.
(2) the general ledger/financial reporting system (GL/FRS)
 which produces the traditional financial statements, such as the
income statement, balance sheet, statement of cash flows, tax returns,
and other reports required by law.
(3) the management reporting system (MRS)
 which provides internal management with special-purpose financial
reports and information needed for decision making such as budgets,
variance reports, and responsibility reports.

An AIS can be:
 a paper-and-pencil manual system
 a complex system using the latest in IT
 something in between.

There are 06 components of an AIS:
1. The people who use the system.
2. The procedures and instructions used to collect, process, and
store data.
3. The data about the organization and its business activities.
4. The software used to process the data.
5. The information technology infrastructure, including the
computers, peripheral devices, and network communications devices
used in the AIS.
6. The internal controls and security measures that safeguard AIS
data.


These 06 components enable an AIS to fulfill 03 important
business functions:
1. Collect and store data about organizational activities,
resources, and personnel.
2. Transform data into information so management can plan,
execute, control, and evaluate activities, resources, and
personnel.
3. Provide adequate controls to safeguard the organization’s
assets and data.
1.3.3. The AIS and its subsystems
1.3.4. Interactions between AIS and external and internal

parties
Discussion question
(work in group, 10 mins)
• You and a few of your classmates decided to become entrepreneurs.
• You came up with a great idea for a new mobile phone application that you think
will make lots of money.
• Your business plan won second place in a local competition, and you are using
the $10,000 prize to support yourselves as you start your company.
Requirement:
a. Identify the key decisions you need to make to be successful entrepreneurs, the
information you need to make them, and the business processes you will need to
engage in.
b. Your company will need to exchange information with various external parties.
Identify the external parties, and specify the information received from and sent
to each of them.
1.3.4. Interactions between AIS and external and internal

parties
1.3.5. How can an IAS add value to the business

Discussion question
How can an AIS add value to the business?
A well-designed AIS can add value to an organization by:
1. Improving the quality and reducing the costs of products or
services.
2. Improving efficiency (Can u differentiate btw. Effectiveness
and Efficiency?)
3. Sharing knowledge. Sharing knowledge and expertise can
improve operations and provide a competitive advantage
4. Improving the efficiency and effectiveness of its supply
chain.
5. Improving the internal control structure.
6. Improving decision making.

 Decision making is a complex, multistep activity:
 identify the problem,
 collect and interpret information,
 evaluate ways to solve the problem,
 select a solution methodology, and
 implement the solution.

An AIS can help improve decision making in several ways:
 identify situations requiring management action.
 reduce uncertainty and thereby provide a basis for choosing
among alternative actions.
 store information about the results of previous decisions,
which provides valuable feedback that can be used to
improve future decisions.
 provide accurate information in a timely manner.
 analyze sales data to discover items that are purchased
together and use such information to improve the layout of
merchandise or to encourage additional sales of related items.
1.3.6. AIS and corporate strategy

1.3.7. The role of the IAS and the value chain


Value chain
 Value chain links together of all the primary and support
activities in a business.
 Value is added as a product passes through the chain.
Primary activities
 Value chain activities that produce, market, and deliver products
and services to customers and provide post-delivery service and
support.
Secondary activities
 Value chain activities such as firm infrastructure, technology,
purchasing, and human resources that enable primary activities
to be performed efficiently and effectively.

Primary activities
1. Inbound logistics consists of receiving, storing, and
distributing the materials an organization uses to create the
services and products it sells.
2. Operations activities transform inputs into final products or
services.
3. Outbound logistics activities distribute finished products or
services to customers.
4. Marketing and sales activities help customers buy the
organization’s products or services.
5. Service activities provide post-sale support to customers.

Secondary activities
1. Firm infrastructure is the accounting, finance, legal, and
general administration activities that allow an organization to
function. The AIS is part of the firm infrastructure.
2. Human resources activities include recruiting, hiring, training,
and compensating employees.
3. Technology activities improve a product or service. Examples
include research and development, investments in IT, and
product design.
4. Purchasing activities procure raw materials, supplies,
machinery, and the buildings used to carry out the primary
activities.

Using IT to redesign value chain systems yields
tremendous benefits and cost savings.
Example:
 Tennessee Valley Authority, a power generator,
reengineered its value chain and created an enterprise-
wide system that provides up-to-the-minute information,
rather than the “current once a day” system that it
replaced.
 The new system replaced 20 smaller and incompatible
systems, reduced head count by 89 people, and saved
$270 million in its first five years.

Supply chain

Supply chain
 An organization’s value chain is a part of a larger system
called a supply chain.
 Supply chain is an extended system that includes an
organization’s value chain as well as its suppliers,
distributors, and customers.
 In order to increase the efficiency and effectiveness of these
supply chain linkages, many organizations employ IT
systems.
 Using IT systems to enhance efficiency and effectiveness of
internal or supply chain processes is called IT enablement.
1.4. Công nghệ thông tin
1.4.1. Công nghệ thông tin
 Information technology (IT) comprises all types of technology
used to create, store, exchange, and utilize information in its
various forms, including business data, conversations, still
images, motion pictures, and multimedia presentations.
 For the purposes of this course, information technology is
defined as the computers, ancillary equipment, software,
services, and related resources as applied to support business
processes.
1.4.1. Công nghệ thông tin
 IT enablement: IT usage to support business
processes accomplishes one or more of the following
objectives:
1. Increase efficiency of business processes
2. Reduce cost of business processes
3. Increase accuracy of the data related to business
processes
 Any processes within an organization may benefit by IT
enablement.
1.4.2. Ứng dụng IT trong quy trình kinh doanh
E-business Electronic data Point of sale
interchange system
EDI POS
Automated Evaluated receipt E‐Payables and

matching settlement electronic invoice
RES presentment and
payment
EIPP
Enterprise
resource planning
ERP
a. E-business
 E‐business is the use of electronic means to enhance
business processes.
 E‐business encompasses all forms of online electronic
trading – consumer ‐ based e‐commerce and business ‐
to ‐ business transactions, as well as the use of IT for
process integration inside organizations.
b. Electronic data interchange
 Electronic data interchange (EDI) is the intercompany,
computer‐to‐computer transfer of business documents in a
standard business format.
 EDI is used to transmit purchase orders, invoices, and
payments electronically between trading partners.
b. Electronic data interchange
c. Point of sale system
 A point of sale system (POS) is a system of hardware and software
that captures retail sales transactions by standard bar coding.
 All large retail and grocery stores use POS systems that are integrated
into the cash register.
 Many companies adopt POS systems because they enhance
customer satisfaction by enabling faster and more accurate sales
processing.
c. Point of sale system
d. Automated matching
 Automated matching is a system in which the software matches
an invoice to its related purchase order and receiving report.
 Traditional systems rely on a person to do this matching,
whereas an automated matching system does not.
 To institute an automated matching system, all of the relevant
files must be online and constantly ready for processing; the
purchase order and receiving files and records must be in online
files or databases.
 Automated matching reduces the time and cost of processing
vendor payments.
[within the business]
e. Evaluated receipt settlement
• Evaluated receipt settlement (ERS) is an invoice‐less system in
which computer hardware and software complete an invoice‐less
match comparing the purchase order with the goods received.
• If the online purchase order matches the goods, payment is made to
the vendor.
• This eliminates the need for the vendor to send an invoice, since
payment is approved as soon as goods are received (when they
match a purchase order).
• The name ERS signifies that the receipt of goods is carefully
evaluated and, if it matches the purchase order, settlement of the
obligation occurs through this system.
[Between businesses]
e. Evaluated receipt settlement
f. E‐payables and electronic invoice presentment and
payment
 E‐payables and electronic invoice presentment and payment
(EIPP) are both terms that refer to Web‐enabled receipt and
payment of vendor invoices.
 EIPP enables a vendor to present an invoice to its trading
partner via the Internet, eliminating the paper, printing, and
postage costs of traditional paper invoicing.
Ứng dụng IT trong quy trình kinh doanh
g. Enterprise resource planning
 Enterprise resource planning (ERP) is a multi‐module software
system designed to manage all aspects of an enterprise.
 ERP systems are usually broken down into modules such as
financials, sales, purchasing, inventory management,
manufacturing, and human resources.
 The modules are designed to work seamlessly with the rest of the
system and to provide a consistent user interface between modules.
 These systems usually have extensive set‐up options that allow
some flexibility in the customizing of functionality to specific
business needs.
 ERP systems are based on a relational database system.
 An ERP software system is much more comprehensive and
encompassing than traditional accounting software.
 ERP systems include modules to handle accounting functions, but
they also incorporate modules for manufacturing, marketing, logistics,
and human resources.
 Before ERP, these types of modules usually were in separate software
systems and were not well integrated with accounting software.
 This caused the need for some data requests to be answered by
accessing data or reports from several different systems.
h. Cloud accounting

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HỆ THỐNG THÔNG TIN KẾ TOÁN

ThS. Nguyễn Ngọc Thụy Vy

HỆ THỐNG THÔNG TIN KẾ TOÁN

• Nhu cầu thông tin và quy trình kinh doanh

• Hệ thống thông tin kế toán

• Công nghệ thông tin và quy trình kinh doanh

• a set of two or more interrelated components

• designed to achieve one or more

Mâu thuẫn • when a subsystem’s goals are inconsistent

Phù hợp • when a subsystem achieves its goals while

Dữ liệu • facts that are collected, recorded, stored, and

Thông tin • data that have been organized and processed

Timely Understandable Verifiable

Quy trình tiền lương • Activities associated with hiring, training,

1.3.1. Information system

1.3.1. Information system

1.3.1. Information system

1.3.1. Information system

1.3.1. Information system

1.3.1. Information system

1.3.1. Information system

1.3.2. Accounting information system

1.3.2. Accounting information system

1.3.2. Accounting information system

1.3.2. Accounting information system

1.3.2. Accounting information system

1.3.2. Accounting information system

1.3.2. Accounting information system

1.3.2. Accounting information system

1.3.4. Interactions between AIS and external and internal

1.3.4. Interactions between AIS and external and internal

1.3.5. How can an IAS add value to the business

1.3.5. How can an IAS add value to the business

1.3.5. How can an IAS add value to the business

1.3.6. AIS and corporate strategy

1.3.7. The role of the IAS and the value chain

1.3.7. The role of the IAS and the value chain

1.3.7. The role of the IAS and the value chain

1.3.7. The role of the IAS and the value chain

1.3.7. The role of the IAS and the value chain

1.3.7. The role of the IAS and the value chain

1.3.7. The role of the IAS and the value chain

Automated Evaluated receipt E‐Payables and

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