MUNICIPALITY OF SAN DIONISIO ILOILO
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A Thesis
Presented to the Faculty of the Department of Information Technology
College of Arts and Sciences
University of San Agustin
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In Partial Fulfillment of the Requirements for the Degree
Bachelor of Science in Computer Science
(BSCS)
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by
Centina, Mensie
Camagan, Christian Elbert
Gayo, Gerald James
Gumboc, Jopepard
Tauro, Christian
Chapter I
INTRODUCTION
Background of the Study
Accounting information system is a system of records, usually computer based, which combines accounting principles and concepts with the benefits of an information system and which is used to analyze and record business transactions for the purpose to prepare financial statements and provide accounting data to its users. Some accounting information systems are still manual, i.e. accounting records are made with a pen, paper and manual entries into accounting books. These systems can be customized to meet the needs of a business. The systems can be set up to feature certain functions that are important to the business and eliminate functions minor to the business. (http://ezinearticles.com/?What-is-Accounting-Information-System?&id=2340050). A subset of management information system (MIS), AIS is responsible for providing timely and accurate financial and statistical reports for internal management decision making, and for external parties such as creditors, investors, and regulatory and taxation authorities.(http://www.businessdictionary.com/definition/accounting-information-system-AIS.html#ixzz109cTRDME)
General Overview Accounting Information Systems (AISs) combine the study and practice of accounting with the design, implementation, and monitoring of information systems. Such systems use modern information technology resources together with traditional accounting controls and methods to provide users the financial