Chapter 2
Information Technology and AISs
THE IMPORTANCE OF INFORMATION TECHNOLOGY TO ACCOUNTANTS
The Top Ten Information Technologies
INPUT, PROCESSING, AND OUTPUT DEVICES
CD-ROMs, DVDs, and Blu-Ray Discs
Image Processing and Record Management Systems
DATA COMMUNICATIONS AND NETWORKS
Communication Channels and Protocols
AIS AT WORK—USING IPADS AT THE MERCEDES-BENZ CAR DEALERSHIP
Pucinelli Supermarkets (Validating Input Data)
Savage Motors (Software Training)
Backwater University (Automating a Data Gathering Task)
Bennet National Bank (Centralized versus Decentralized Data Processing)
Morrigan Department Stores (The Ethics of Forced Software Upgrading)
After reading this chapter, you will:
1. Be able to describe why information technology is important to accounting information systems and why accountants should know about this technology.
2. Understand why computer processor speeds are not particularly important to most accounting information systems.
3. Be familiar with source documents and why they are important to AISs. ...
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