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This document contains questions and answers about accounting information systems (AIS). It defines key concepts like goal congruence versus goal conflict, and lists examples of system components and goals for a school, factory, tourism company, and bank. It also discusses the value of information, components of an AIS system, components of annual financial reports, and the difference between data and information.

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Ahmed Tarek
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60 views2 pages

Ac AS

This document contains questions and answers about accounting information systems (AIS). It defines key concepts like goal congruence versus goal conflict, and lists examples of system components and goals for a school, factory, tourism company, and bank. It also discusses the value of information, components of an AIS system, components of annual financial reports, and the difference between data and information.

Uploaded by

Ahmed Tarek
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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AIS 2019 Chapter (1)The Rest Dr/Afaf

Q1: What is the difference between Goal congruence and Goal conflict?
- Goal congruence: occurs when components act in their own interest contribute toward the overall
goal. Goal conflict: occurs when components act in their own interest without regard for overall Goal.
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Q2: Give examples of the system (its resources or items and its goals)?
(1) The school: components are (1) students. (2) Teachers. (3) Building (4) manager.
Goal: provide an education or teaching students.
(2) Factory: components are (1) building. (2) Machines. (3) Employees. (4) Workers.
Goal: producing product and sell it.
(3)Tourism Company: components are (1) database (2) labor (3) equipment (computers)
(4) networks (5) employees. Goal: tickets reservation.
(4) Bank: components are: (1) money (2) computers (3) network (4) departments (5) staff
(6) customers. Goal: providing banking services such as loans.
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Q3: What is the value of information?
-Value of information: is the benefit produced by the information minus the cost of producing it.
- Benefits of information are: reduced uncertainty, improved decisions making, sharing knowledge,
- Costs of information are: the time and resources spent to produce and distribute the information.
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Q4: What are the components of An AIS System?
- There are six components:
1- The people who uses the system.
2- The Procedures and Instructions used to collect, process, and store data.
3- The data about the organization and its activities.
4- The Software used to process data.
5- The information technology infrastructure, including the computer, peripheral devices and
network communications devices used in The AIS.
6- The Internal Control and Security measures that safeguard AIS data.
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Q5: What are the components of annual financial reports?
(1) Introduction. (2) Information about business units.
(3) key figures. (4) Facts about the business. (5) Text& Numbers (6) financial statements.
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Q6: what is the difference between data and information?
Data: are raw facts that are recorded and stored about event, people& activity. Data are insufficient
for decision making. Information: processed data used in decision making.

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