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Resources, events, agents (REA) is a model of how an accounting system can be re-engineered for the computer age. REA was originally proposed in 1982 by William E. McCarthy as a generalized accounting model, [ 1 ] and contained the concepts of resources, events and agents (McCarthy 1982).
An accounting information system (AIS) is a system of collecting, storing and processing financial and accounting data that are used by decision makers.An accounting information system is generally a computer-based method for tracking accounting activity in conjunction with information technology resources.
The figure represents the information that links the operational view, systems and services view, and technical standards view. The three views and their interrelationships driven – by common architecture data elements – provide the basis for deriving measures such as interoperability or performance, and for measuring the impact of the ...
The definition of financial accounting "Financial accounting describes the systems that process business transactions. These systems provide useful information about the financial position, ...
A chart of accounts (COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger.
Accounting information system, a system of collecting, storing and processing financial and accounting data; Aeronautical Information Service, distributor of air navigation information; Automatic identification system, for tracking marine vessels; Alarm indication signal in a telecommunications system Alarm indication signal line (AIS-L)
Executive information system (EIS) is a reporting tool that provides quick access to summarized reports coming from all company levels and departments such as accounting, human resources and operations. Marketing information systems are management Information Systems designed specifically for managing the marketing aspects of the business.
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