Accounting information systems 12th SIMKIN and norman chapter 02

Chapter 2:
Information Technology and AISs
Introduction
The Importance of Information Technology
to Accountants
Input, Processing and Output Devices
Secondary Storage Devices
Data Communications and Networks
Computer Software

Chapter
2-1


The Importance of IT to
Accountants
1.

Must be compatible and support other
components of AIS

2.

Accountants often help clients make
software and hardware purchases

3.

Auditors must evaluate computerized
systems
Chapter

2-2


The Importance of IT to
Accountants
4.

5.

6.

Often asked to evaluate the efficiency and
effectiveness of existing system
IT affects how they work now and in the
future
Understanding is vital to passing most
certification exams
Chapter
2-3


The AICPA’s Top 10 Information
Technologies for 2010
Information Security
Securing and Controlling Information
Distribution
Identify and Access Management
Backup, Disaster Planning and Business
Continuity
Secure Electronic Collaboration

Chapter
2-4


The AICPA’s Top 10 Information
Technologies for 2010
Paperless Technology
Laptop Security
Small Business Software
Mobile Computing
Tax Software and Electronic Filing
Server Vitalization and Consolidation
Chapter
2-5


Study Break #1
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
Chapter
2-6


Study Break #1 - Answer
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
Chapter
2-7


Input, Processing and
Output Devices

Chapter
2-8


Input Devices
Source documents and data transcription
Point-of-Sale (POS) devices


Bar Code Readers



Universal Product Code (UPC)

Magnetic Ink Character Recognition (MICR)

Chapter
2-9


MICR Symbols

Chapter
2-10


Input Devices
Optical Character Recognition (OCR)


Mark-sense media



Turnaround documents

Plastic Cards with Magnetic Strips
Microcomputer Input Devices


PDA Devices

Chapter
2-11

Common Input Devices

Chapter
2-12


Input Devices
Digital Cameras
Biometric Scanners


Behavioral systems



Physiological systems



Enrollment



Hamming distance

Chapter
2-13


Biometric Scanners

Chapter
2-14


Central Processing Units
Primary Memory
Microprocessors
Computers, Processing Speeds and
AISs

Chapter
2-15


Central Processing Units

Chapter
2-16


Output Devices
Printers
Video output
Multimedia
Chapter
2-17


Importance of Secondary

Storage Devices
Primary Memory


Volatile Memory



Lost electrical power, lost memory

Secondary Storage


Mass Storage or Auxiliary Storage



Maintain data in permanent files

Chapter
2-18


Format of a Computer Record

Chapter
2-19


Secondary Storage Devices

Magnetic (hard) disks


Redundant Arrays of Inexpensive Disks (RAIDS)

Chapter
2-20


Multiplatter Hard Disk

Chapter
2-21


Secondary Storage Devices
CD-ROMs


Write-once, read-many (WORM) media

DVDs
Blu-Ray Discs
Flash memory
Image processing
Record Management Systems

Chapter
2-22

Study Break #2
The acronyms POS, MIC, and OCR are most closely associated
with:
A. Input devices
B. Processing devices
C. Output devices
D. Communication devices

Chapter
2-23


Study Break #2 - Answer
The acronyms POS, MIC, and OCR are most closely associated
with:
A. Input devices
B. Processing devices
C. Output devices
D. Communication devices

Chapter
2-24


Study Break #3
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

Chapter
2-25