管理信息系统11.pptVIP

Chapter 11 The Accounting Information System 11.2 What is Data Processing? Manipulation or transformation of symbols for the purpose of increasing their usefulness. Data processing (DP) and transaction processing (TP) are often used interchangeably. Applied to business data 11.3 Accounting Information Systems (AIS) Gathers data describing a firm’s activity Transforms data into information Makes information available to users inside and outside the firm 11.4 Data Processing Tasks 1. Gather data Each transaction is documented What happened? When did it happen? How much (volume, value)? Transac