Part 1 Section F.1. Information Systems 情報システム

Automated Accounting Information Systems (AIS)
1. Elements of Automated Accounting Information Systems
2. Accounting Information System Cycles
Database
1. Basic Data Structure
Enterprise Resource Planning Systems
Data Warehouse, Data Mart, and Data Lake

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

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

Information Technology Essentials Volume 1: Introduction to Information Systems (English Edition)