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Date Submitted: 01/03/2013 08:52 PM
Chapter 2
Information Technology and AISs
INTRODUCTION
CASE ANALYSES
THE IMPORTANCE OF INFORMATION
TECHNOLOGY TO ACCOUNTANTS
Savage Motors
Six Reasons
Bennet National Bank
The Top Ten Information Technologies
Prado Roberts Manufacturing
INPUT, PROCESSING, AND OUTPUT DEVICES
Input Devices
REFERENCES AND RECOMMENDED
READINGS
Central Processing Units
ANSWERS TO TEST YOURSELF
Backwater University
Output Devices
SECONDARY STORAGE DEVICES
Magnetic (Hard) Disks
CD-ROMs and DVDs
Flash Memory
Image Processing and Record Management Systems
DATA COMMUNICATIONS AND NETWORKS
Communication Channels and Protocols
Local and Wide Area Networks
Client/Server Computing
Wireless Data Communications
Cloud Computing
COMPUTER SOFTWARE
Operating Systems
Application Software
Programming Languages
AIS AT WORK—DELIVERING PACKAGES IS
HIGH-TECH AT UPS
SUMMARY
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.
4. Know some common AIS uses for POS input,
MICR media, and OCR.
5. Be able to explain in general terms the value of
secondary storage devices to AISs.
6. Understand why data communications are
important to AISs.
7. Be able to describe some advantages of client/
server computing.
8. Be able to explain the advantages and disadvantages of cloud computing.
KEY TERMS YOU SHOULD KNOW
TEST YOURSELF
DISCUSSION QUESTIONS
PROBLEMS
35
36
PART ONE / An Introduction to Accounting Information Systems
Business does not operate independently of technology. It never did . . . Business analysis
cannot operate without considering the impact of technology. It never could . ....