|Subject Name |FIN3024 Accounting Information Systems |
|Topic |Introduction to Accounting Information Systems |
|Week |1 |

Chapter Overview

This chapter explains some fundamentals of accounting information systems and the historical development of it until the need to have one become so essential to meet the competitive environment. In addition, it discusses the role of systems within the organizational setting as well as accountants’ roles in using, designing and auditing the accounting information systems.

Learning Objectives

▪ Explain the historical development of corporate accounting information systems ▪ Explain the nature, context and purpose of corporate accounting information systems. ▪ Explain the business information support systems. ▪ Examine the role of accountants and information systems.

Learning Outcomes:

On successful completion of this topic students should be able to:

Describe the major influences changing the nature and context of accounting information systems;

Demonstrate an understanding of business information support systems.

Illustrate an awareness of the role of accountants, accounting and finance related specialists in accounting information systems;

History of Accounting

10 Early Accounting

• Early forms of accounting can be found in Egypt and Mesopotamia. • Some records existed before money often in the form of clay or other forms of recording marks. • Accounting was important for