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Ünite 6: Accounting/ Finance Information Systems — Kavram Eşleştirme

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Accounting Information System (AIS) — A specialized subsystem of management information systems that collects, processes, and transforms financial data from business operations into actionable financial information and reports for decision-makers.

Transaction Processing System (TPS) — A major subsystem of AIS that converts economic events into financial transactions, records them in journals and ledgers, and communicates the information to support daily business operations.

Revenue Cycle — The cycle within the transaction processing system that deals with sales and sales-related activities, starting with receiving a customer order and ending with cash collection.

Expenditure Cycle — The cycle that handles purchasing operations for required inputs such as raw materials, finished goods, services, fixed assets, and payroll payments.

Conversion Cycle — The cycle that monitors the physical workflow of the manufacturing process, transforming raw materials, labor, and overhead into finished products while generating cost information.

General Ledger/Financial Reporting System (GL/FRS) — The system that aggregates data from various transaction cycles, updates the general ledger accounts, and prepares formal financial statements primarily for external users.

Management Reporting System (MRS) — A system that generates internal, often confidential reports such as budgets, cost analyses, and cash flow statements specifically tailored to the information needs of internal managers.

Documentation — The process of defining a business transaction by identifying its parties, date, subject, quantity, and amount, which serves as the primary input for the accounting system.

Sales Order — A document prepared upon receiving a customer order that contains detailed information about the customer, the items ordered, delivery dates, and the total amount.

Approved Sales Order — A sales order that has been reviewed and authorized by the credit department, confirming the customer's creditworthiness and allowing the transaction to proceed.

Packing Slip — A document prepared by the warehouse that lists the specific items and quantities included in a shipment, used by the shipper and the customer to verify the delivery.

Bill of Lading — A formal contract between the seller and the carrier that details the terms, destination, and contents of the shipment, serving as proof of receipt by the carrier.

Purchase Requisition — An internal document prepared by inventory control or a department manager to request the purchasing department to buy necessary materials or goods.

Purchase Order — A formal document sent by the purchasing department to a vendor, specifying the materials required, prices, delivery dates, and terms of the purchase.

Receiving Report — A document prepared by the receiving department upon the arrival of goods, detailing the quantity, condition, and specifications of the items received.

Electronic Data Interchange (EDI) — A technology that enables the computer-to-computer exchange of business documents, such as purchase orders, directly between different companies without human intervention.

Fixed Asset System — A subsystem that manages the acquisition, maintenance, depreciation, and disposal of long-term physical assets used in business operations for more than one year.

Payroll Processing System — A specialized system designed to calculate employee earnings, manage tax and benefit withholdings, and maintain cumulative earnings records.

Bill-of-Materials (BOM) — A comprehensive document that specifies the exact types and quantities of raw materials, sub-assemblies, and parts required to produce a single batch of a product.

Route Sheet — A document that outlines the specific sequence of manufacturing operations, work centers, and times required to produce a product during the conversion cycle.

Trial Balance — A report prepared at the end of an accounting period that lists the balances of all general ledger accounts to verify that total debits equal total credits.

Finance Information System (FIS) — An information system that assists managers in making decisions regarding the acquisition, allocation, control, and analysis of financial resources.

Capital Budgeting — The process of planning, evaluating, and selecting long-term investment projects and capital expenditures that a business intends to undertake.

Cash Management — The optimization of a company's cash and cash equivalents to ensure sufficient liquidity for daily operations while avoiding the inefficiencies of holding excess cash.