Enterprise and Accounting Information Systems

Free CPA ISC (Information Systems & Controls) lesson in Information Systems and Data Management. 17 min read, ~2,599 words.

An accounting information system (AIS) collects, processes, stores, and reports transactions and supports double-entry bookkeeping. An ERP is a single integrated platform that runs an AIS plus operations (inventory, HR, procurement, sales) on one database, the "single source of truth". ERP modules map to transaction cycles: revenue, expenditure, production, payroll/HR...

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