Petama, a network is an integral part of the accounting information system, for transmitting data and information.
Second, a high-level network at risk. So the special needs of control and security. Special techniques needed to prevent loss of valuable accounting records and information stored in accounting information systems or to provide a way to ensure that data is entered accurately.
Third, special networks are being developed that can serve users with a wide range of financial information. In some network users may be a third party.
Accountant should be actively involved in using and evaluating a computer network-part of the technical details. They can help consolidate the data through this network to be useful financial information. They can also evaluate the control and security measures for the network. As a key user ol computer networks, they must be aware of ways to improve the productivity and effectiveness of thinking using the network.
Effect of Information Technology In Accounting Information System
More important than these surface changes, but those improvements in the performance of properly applied computer technology to provide:
1. Transaction processing and other data
2. Accuracy in the calculation and comparison with data
3. Low cost of processing each transaction
4. More timely preparation of reports and other outputs
5. More compact data storage, with greater accessibility when needed
6. More diverse options for entering data and provides output
7. Higher productivity for employees and managers, who learn to use computers efectively in routine decisions and responsibilities sign
Limitations of Traditional Computerized Accounting Information System
Here are some major limitations indicated by the age of the previous info sisteminformasi accounting:
1. Private systems must spend large potion of their time due to system maintenance. Very little time is left for value-added services, such as repairing old systems or develop new systems. As a result, accounting information systems can not easily respond to changing business conditions Return.
2. Financial and operational data are not integrated, thus, it becomes difficult to generate reports involving financial and information that does not involve financial.
3. Accounting transaction-processing system that collects financial data focused on the accounting classification, ignore the "multidimensional" aspect of the transaction, and data held by a chimney "approach. Smokestack approach means that the files associated with unintegrated applications have their own separate files.
4. Business processes and accounting procedures are not analyzed and corrected before changed from manual to automatic form. As a result, the efficiency of a manual system which is only embeded in an automated system.
5. Legacy systems are not designed to produce information in a timely decision support. The required data can not be easily and directly accessible and user. When asked to report the new, computer programmers have to write new programs over the period is extended to extract the information requested.
Data Communications
In a technical sense, a data communications system that links data collection, processing, storage, and distribution facilities in the computer network. Networks have become increasingly important for three reasons:
1. Many companies have become geographically dispersed and need trnasmit large volumes of data quickly and reliably.
2. Data communication technologies become more sophisticated, versatile, and affordable.
3. Many companies use groupware tools to share data and to facilitate collaboration between work groups, managers and other employees. Currently, it is estimated that more than 90 percent of all computers (including microcomputers) in the United States are connected to data communication networks, for microcomputers, estimated at around 75 percent and rapidly in creased.
Network Architecture Types
• a centralized Network
1. Centralized processing power to handle all process requirements
2. Computer hardware costs lower, because the only large computer and possible economies of scale
3. Facilitation of the database approach, because it avoids the complexity of distributed data
4. Planning standards, procedures and documentation
5. Availability of skilled information systems Professionals who are interested in larger centralized installation
• Distribution Network
1. User satisfaction because control over local processing
2. More responsive to the needs of the user processing
3. More efficient use of computer resources and their load balancing processing
4. Built on a backup computer system, because some computers
5. Flexibility and adaptability to change
Enterprisewide Processing and Data System
• Online Transaction Process
In most companies, enterprisewide on-line transaction (OLTP) processing system to collect and process mission critical applications and operational accounting.
• Data Mart and Data Warehouse
Companies can create a data mart or data warehouse to generate reports that have been established for executives and other managers. Both the data and the data warehouse Mart, which operates in a LAN-based client / server platforms, manage and store a copy of the "International" or the decision support data.
Special Interorganizational System or Network
• Electronic commerce and Internet Commerce
Internet Commerce and Electronic commerce is narrowly defined as the use of the Internet to conduct electronic data interchange between tranding patners.
• System or Network Point-Of-Sale
Based computer system or network of sales points to revolutionize the retail company's information systems, especially with a number of retail outlets.
• Electronic Funds Transfer System
Institusions finance, such as commercial banks and savings and loan associations, has pioneered the application of computer-based network. Creasingly Network, thebeing employed as Electronic funds transfer systems / networks, which transmit and process the associated transactions with funds from the customer.
• Electronic Data Exchange System or Network
Electronic data interchange (EDI) system / network facilities that close in-stantaneous exchange of business transaction information from one company's computer system to other computer systems.
Internet, Intranet, and Extranet
• Internet
Internet, the world's largest and fasting growing clients or servers for distributed computing networks, is a global collection of tens of thousands of interconnected with one of the government, military, and educational networks that communicate with each other.
• Intranet and Extranet
Operating in the company's internal computer network, intranet or web company that is very safe, miniature, private internet, based on common web standards.
Second, a high-level network at risk. So the special needs of control and security. Special techniques needed to prevent loss of valuable accounting records and information stored in accounting information systems or to provide a way to ensure that data is entered accurately.
Third, special networks are being developed that can serve users with a wide range of financial information. In some network users may be a third party.
Accountant should be actively involved in using and evaluating a computer network-part of the technical details. They can help consolidate the data through this network to be useful financial information. They can also evaluate the control and security measures for the network. As a key user ol computer networks, they must be aware of ways to improve the productivity and effectiveness of thinking using the network.
Effect of Information Technology In Accounting Information System
More important than these surface changes, but those improvements in the performance of properly applied computer technology to provide:
1. Transaction processing and other data
2. Accuracy in the calculation and comparison with data
3. Low cost of processing each transaction
4. More timely preparation of reports and other outputs
5. More compact data storage, with greater accessibility when needed
6. More diverse options for entering data and provides output
7. Higher productivity for employees and managers, who learn to use computers efectively in routine decisions and responsibilities sign
Limitations of Traditional Computerized Accounting Information System
Here are some major limitations indicated by the age of the previous info sisteminformasi accounting:
1. Private systems must spend large potion of their time due to system maintenance. Very little time is left for value-added services, such as repairing old systems or develop new systems. As a result, accounting information systems can not easily respond to changing business conditions Return.
2. Financial and operational data are not integrated, thus, it becomes difficult to generate reports involving financial and information that does not involve financial.
3. Accounting transaction-processing system that collects financial data focused on the accounting classification, ignore the "multidimensional" aspect of the transaction, and data held by a chimney "approach. Smokestack approach means that the files associated with unintegrated applications have their own separate files.
4. Business processes and accounting procedures are not analyzed and corrected before changed from manual to automatic form. As a result, the efficiency of a manual system which is only embeded in an automated system.
5. Legacy systems are not designed to produce information in a timely decision support. The required data can not be easily and directly accessible and user. When asked to report the new, computer programmers have to write new programs over the period is extended to extract the information requested.
Data Communications
In a technical sense, a data communications system that links data collection, processing, storage, and distribution facilities in the computer network. Networks have become increasingly important for three reasons:
1. Many companies have become geographically dispersed and need trnasmit large volumes of data quickly and reliably.
2. Data communication technologies become more sophisticated, versatile, and affordable.
3. Many companies use groupware tools to share data and to facilitate collaboration between work groups, managers and other employees. Currently, it is estimated that more than 90 percent of all computers (including microcomputers) in the United States are connected to data communication networks, for microcomputers, estimated at around 75 percent and rapidly in creased.
Network Architecture Types
• a centralized Network
1. Centralized processing power to handle all process requirements
2. Computer hardware costs lower, because the only large computer and possible economies of scale
3. Facilitation of the database approach, because it avoids the complexity of distributed data
4. Planning standards, procedures and documentation
5. Availability of skilled information systems Professionals who are interested in larger centralized installation
• Distribution Network
1. User satisfaction because control over local processing
2. More responsive to the needs of the user processing
3. More efficient use of computer resources and their load balancing processing
4. Built on a backup computer system, because some computers
5. Flexibility and adaptability to change
Enterprisewide Processing and Data System
• Online Transaction Process
In most companies, enterprisewide on-line transaction (OLTP) processing system to collect and process mission critical applications and operational accounting.
• Data Mart and Data Warehouse
Companies can create a data mart or data warehouse to generate reports that have been established for executives and other managers. Both the data and the data warehouse Mart, which operates in a LAN-based client / server platforms, manage and store a copy of the "International" or the decision support data.
Special Interorganizational System or Network
• Electronic commerce and Internet Commerce
Internet Commerce and Electronic commerce is narrowly defined as the use of the Internet to conduct electronic data interchange between tranding patners.
• System or Network Point-Of-Sale
Based computer system or network of sales points to revolutionize the retail company's information systems, especially with a number of retail outlets.
• Electronic Funds Transfer System
Institusions finance, such as commercial banks and savings and loan associations, has pioneered the application of computer-based network. Creasingly Network, thebeing employed as Electronic funds transfer systems / networks, which transmit and process the associated transactions with funds from the customer.
• Electronic Data Exchange System or Network
Electronic data interchange (EDI) system / network facilities that close in-stantaneous exchange of business transaction information from one company's computer system to other computer systems.
Internet, Intranet, and Extranet
• Internet
Internet, the world's largest and fasting growing clients or servers for distributed computing networks, is a global collection of tens of thousands of interconnected with one of the government, military, and educational networks that communicate with each other.
• Intranet and Extranet
Operating in the company's internal computer network, intranet or web company that is very safe, miniature, private internet, based on common web standards.
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