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Chapter 2: Information Technology and AISs. Introduction The Importance of Information Technology to Accountants Input, Processing and Output Devices Secondary Storage Devices Data Communications and Networks Computer Software. Hardware. Networks. Software. EVOLUTION OF COMPUTER SYSTEMS. - PowerPoint PPT Presentation
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Chapter 2-1
Chapter 2-2
Chapter 2:Information Technology and
AISs
Introduction
The Importance of Information Technologyto Accountants
Input, Processing and Output Devices
Secondary Storage Devices
Data Communications and Networks
Computer Software
Hardware
Software
Networks
Chapter 2-3
EVOLUTION OF COMPUTER SYSTEMS
Chapter 2-4
The Importance of IT to Accountants
1. Must be compatible and support other components of AIS
2. Accountants often help clients make software and hardware purchases
3. Auditors must evaluate computerized systems
Chapter 2-5
The Importance of IT to Accountants
4. Often asked to evaluate the efficiency and effectiveness of existing system
5. IT affects how they work now and in the future
6. Understanding is vital to passing most certification exams
Chapter 2-6
The AICPA’s Top 10 Information Technologies for
2010
Information Security
Securing and Controlling Information Distribution
Identify and Access Management
Backup, Disaster Planning and Business Continuity
Secure Electronic Collaboration
2013 Updatehttp://www.aicpa.org/INTERESTAREAS/INFORMATIONTECHNOLOGY/RESOURCES/TOPTECHNOLOGYINITIATIVES/Pages/2013TTI.aspx
Chapter 2-7
The AICPA’s Top 10 Information Technologies for
2010
Paperless Technology
Laptop Security
Small Business Software
Mobile Computing
Tax Software and Electronic Filing
Server Vitalization and Consolidation
Chapter 2-8
BASIC COMPONENTS OF COMPUTER SYSTEMS
All computers made up of
the same set of five
building blocks:
input, output, (I/O)
memory, files
arithmetic/logic unit
control unit (CPU)
Chapter 2-9
Input, Processing andOutput Devices
Chapter 2-10
Input Devices
Source documents and data transcription
Point-of-Sale (POS) devices Bar Code Readers Universal Product Code (UPC)
Magnetic Ink Character Recognition (MICR)
Chapter 2-11
MICR Symbols
Chapter 2-12
Input Devices
Optical Character Recognition (OCR) Mark-sense media Turnaround documents
Plastic Cards with Magnetic Strips
Microcomputer Input Devices PDA Devices
Chapter 2-13
Common Input Devices
Chapter 2-14
Input Devices
Digital Cameras
Biometric Scanners Behavioral systems Physiological systems Enrollment Hamming distance
Chapter 2-15
Microprocessors
Computers, Processing Speeds and AISs
Primary Memory
Central Processing Units and
Primary Memory
Chapter 2-16
Central Processing Units
Chapter 2-17
Printers
Video output
Multimedia
Output Devices
Chapter 2-18
Importance of Secondary Storage Devices
Primary Memory Volatile Memory Lost electrical power, lost memory
Secondary Storage Mass Storage or Auxiliary Storage Maintain data in permanent files
Chapter 2-19
Secondary Storage Devices
Magnetic (hard) disks Redundant Arrays of Inexpensive Disks
(RAIDS)
Chapter 2-20
Multiplatter Hard Disk
Chapter 2-21
Secondary Storage Devices
CD-ROMs Write-once, read-many (WORM) media
DVDs
Blu-Ray Discs
Flash memory
Image processing
Record Management Systems
Chapter 2-22
The acronyms POS, MIC, and OCR are most closely associated with:
A. Input devices
B. Processing devices
C. Output devices
D. Communication devices
Study Break #2
Chapter 2-23
Which of these devices is capable of storing the most data?
A. CD-ROM disk
B. DVD disk
C. USB (flash memory) device
D. Magnetic (hard) disk
Study Break #3
Chapter 2-24
Data Communicationsand Networks
Communication Channels and Protocols Modem Integrated Services Digital Network (ISDN) Digital Subscriber Line (DSL) Data Communications Protocol
Chapter 2-25
Data Communicationsand Networks
Local Area Networks (LANs)
Chapter 2-26
Advantages of a LAN
Facilitating communications
Sharing computer equipment
Sharing computer files
Saving software costs
Enabling unlike computer equipment to communicate
Chapter 2-27
Data Communicationsand Networks
Wide Area Networks (WANs)
Chapter 2-28
Architectures
Network Infrastructure – Determined by the physical layout and components of a network
DNS, DHCP, Router, demilitarized zone, etc.
Application Architecture - Determined by how functions of application programs are spread among clients and servers
Chapter 2-29
Application Layer Functions
• Presentation logic - Presentation of info to user and acceptance of user commands
• Application logic - Business logic such as word processors, spreadsheets
• Data access logic - Processing required to access stored data (e.g., SQL)
• Data storage - Storing of data generated by programs (e.g., files, records)
Chapter 2-30
Data Communicationsand Networks
Client / Server Computing
Chapter 2-31
Multi-tier (i.e., n-tier) Architectures
Chapter 2-32
Data Communicationsand Networks
Wireless Data Communications (Wi-Fi) Wireless Application Protocol (WAP) Radio Frequency Identification (RFID) Near Field Communication (NFC)
Cloud Computing
Chapter 2-33
RFID Example
Chapter 2-34
NFC Example
Chapter 2-35
Computer Software
Operating Systems
Application Software
Programming Languages
Chapter 2-36
Operating Systems
Graphical User Interfaces (GUIs)
Utility Programs
Virtual Storage
Antivirus Software and Viruses
Chapter 2-37
From http://www.karbosguide.com
What an application sees…
Chapter 2-38
Application Software
Personal productivity software
Commercial productivity software
Accounting software
Communications software
Enterprise resource management software (ERP)
Chapter 2-39
Creation of Application Software
Chapter 2-40
Purchasing backup services from an Internet vendor is an example of:
A. OCR
B. Modem services
C. Virtual storage
D. Cloud computing
Study Break #4
