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Accounting Information Systems: Components of an Accounting Information System — Core Components and Functions

Learn the six building blocks of an accounting information system and the three jobs it does: storing data, producing useful information and protecting both.

Accounting Information Systems · 26 questions

Try 3 questions

1. An accounts clerk, an auditor and a manager reading reports all belong to which component of an accounting information system?

  1. IT infrastructure
  2. Procedures and instructions
  3. People
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Answer: People

The people component covers everyone who enters, processes or uses the system's data, whether they create records or only read reports.

2. The servers, workstations and network that an accounting system runs on make up which component?

  1. IT infrastructure
  2. Software
  3. Data
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Answer: IT infrastructure

IT infrastructure is the physical and network equipment; software is the programs that run on it, and data is what those programs process.

3. The program that posts journal entries to the general ledger belongs to which component?

  1. Software
  2. Procedures and instructions
  3. IT infrastructure
Show the answer

Answer: Software

Software is the set of programs that process accounting data; the computer it runs on is infrastructure.

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