CHAPTER 2

Foundational Concepts of the AIS

STUDY OBJECTIVES

This chapter will help you gain an understanding of the following concepts:

images The interrelationships of business processes and the AIS

images Types of accounting information systems

images Client-server computing

images Cloud computing

images Accounting software market segments

images Input methods used in business processes

images The processing of accounting data

images Outputs from the AIS related to business processes

images Documenting processes and systems

images Ethical considerations ...

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