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

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

  1. Revenue to cash cycle
  2. Purchasing and expenditures cycle
  3. Production cycle
  4. Human resources and payroll cycle
  5. Financial cycle
  6. Fixed asset cycle (property, plant, and equipment)
  7. General ledger and reporting cycle


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