First, learning manual systems helps establish an important link between the AIS course and other accounting courses. Nevertheless, there is merit in studying the manual process model before mastering computer-based systems. These days, manual records are never used in practice. This approach, however, is simply a training aid. Often, manual record keeping is used to teach the principles of accounting to business students. Traditionally, this model also includes the physical task of record keeping. This includes such tasks as order-taking, warehousing materials, manufacturing goods for sale, shipping goods to customers, and placing orders with vendors. Manual systems constitute the physical events, resources, and personnel that characterize many business processes. The manual process model is the oldest and most traditional form of accounting systems. Each of these is briefly outlined in the following section. This book deals extensively with five such models: manual processes, flat-file systems, the database approach, the REA (resources, events, and agents) model, and ERP (enterprise resource planning) systems. The modern auditor needs to be familiar with the operational features of all AIS approaches that he or she is likely to encounter. Thus, at any point in time, various generations of systems exist across different organizations and may even coexist within a single enterprise. An interesting feature in this evolution is that the newest technique does not immediately replace older models. Each new model evolved because of the shortcomings and limitations of its predecessor. Over the past 50 years, a number of different approaches or models have represented accounting information systems. Institut Akuntan Manajemen Indonesia (IAMI).Institute of Chartered Accountants in England and Wales (ICAEW).Chartered Institute of Management Accountants (CIMA).Certified Practising Accountant (CPA) Australia.Association of Chartered Certified Accountants (ACCA).Finance International Taxation Program Accounting Laboratory.Accounting Technology Finance Program Sutera).Accounting Study Program Binus University.
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