Automated Accounting Information Systems (AIS)
Elements of Automated Accounting Information Systems
- journals
- general ledger
- chart of accounts
- master file
- transaction file
- block codes
- modules
- transaction code
- sequence code
Accounting Information System Cycles
- Revenue to cash cycle
- Purchasing and expenditures cycle
- Production cycle
- Human resources and payroll cycle
- Financial cycle
- Fixed asset cycle (property, plant, and equipment)
- General ledger and reporting cycle
Database
A database is a collection of related data files, combined in one location to eliminate redundancy, that can be used by different application programs and accessed by multiple users.
Basic Data Structure
- relational database
- data hierarchy
- Database
- File or Table
- Record
- Field
- Record
- File or Table
- Database
Enterprise Resource Planning Systems
- Integration
- Centralized database
- Usually require business process reengineering
Data Warehouse, Data Mart, and Data Lake
Data Warehouse
A copy of all of the historical data for the entire organization
Data Mart
A subsection of a data warehouse
- A dependent data mart draws on an existing data warehouse.
- An independent data mart is created without the use of data warehouse
- A hybrid data mart combines elements of dependent and independent data marts
Data Lake
Much of the data captured by business is unstructured.
A data lake is used for unstructured data
Schema-on-Read
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