Impact of Accounting Information Systems

This assignment examines the crucial role of accounting information systems (AIS) in modern businesses. It delves into how effective AIS implementation can enhance organizational performance, improve financial reporting accuracy, and support informed decision-making. The analysis considers various aspects of AIS, including technology adoption, data quality, system integration, and user training. Students are expected to research relevant literature, analyze case studies, and present a well-structured argument supported by evidence.

Running head: ACCOUNTING INFORMATION SYSTEMS
Accounting Information Systems
Name of the Student:
Name of the University:
Author Note:

2ACCOUNTING INFORMATION SYSTEMS
Executive Summary
This study had been conducted to highlight the significance of automated accounting systems
and how far it is important for any business enterprise to implement it for recording financial
transactions. From the case study of B Bakery firm, it was noted that the bakery firm still uses
manual accounting system for recording accounting transactions that generate lot of error and
time consuming at the same time. To deal with this problem, the current study properly suggest
B Bakery all the available options present in accounting software packages and conducting
proper comparison as well that best suit the business requirements. It is suggested to B Bakery in
selecting medium-end accounting software as that does not cost much in comparison with high-
end software. B Bakery is a small family owned business, so investing lot of money in
implementation of accounting system is not possible, so keeping that in mind, medium-end
accounting software was suggested to the bakery firm. After that, it is now important select the
best accounting software packages and the available options that are discussed in the study are
XERO, MYOB and DacEasy. On comparing all these three accounting software, it is suggested
to B Bakery for implementing MYOB accounting software in their business as it is user-friendly,
easy to operate, capacity to generate 175 reports and many other unique features that are needed
for the case study company.
Table of Content

3ACCOUNTING INFORMATION SYSTEMS
s
Introduction......................................................................................................................................3
Question 1........................................................................................................................................5
Defining the work of Baker and its description of business process...............................................5
Part A...............................................................................................................................................5
Business Process of B Bakery.........................................................................................................5
Question 2........................................................................................................................................6
Identification of business requirements...........................................................................................6
Part B...............................................................................................................................................6
Indispensable business process........................................................................................................6
Part C...............................................................................................................................................8
Suitable outcomes of the business process......................................................................................8
Question 3........................................................................................................................................9
Determination of system requirements............................................................................................9
Part A...............................................................................................................................................9
Question 4......................................................................................................................................12
Part A.............................................................................................................................................12
Determination of adequate software..............................................................................................12
Part B.............................................................................................................................................12

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Adequate accounting software selected for the firm.....................................................................12
Question 5......................................................................................................................................14
Selection of suitable vendor...........................................................................................................14
Part A.............................................................................................................................................14
Comparison among various accounting software packages..........................................................14
Part B.............................................................................................................................................18
Selection of most suitable vendor..................................................................................................18
Conclusion.....................................................................................................................................19
Reference List................................................................................................................................21

5ACCOUNTING INFORMATION SYSTEMS
Introduction
The main aim of the assignment is to discuss the aspect of accounting information
systems as it directly help in keeping track over the financial activities of any business enterprise
in the most appropriate way (Worrell, Wasko & Johnston, 2013). In this current competitive
business environment, it is important for business enterprise to apply accounting information
systems as it had become a necessity of its own and provide lot of benefits associated with it.
Most of the business enterprise already finds it useful to implement accounting information
system in their operating activities that will make them ahead of competition from the nearest
competitors in marketplace. In that way, the present study defines the need of effective
accounting system for the firm B Bakery. Currently, B Bakery is following manual form of
accounting systems for recording of financial transactions that is quite time taking and
troublesome sometimes as it involves human effort and all the transactions are held manually. In
order to remain ahead of competition, the study recommends B Bakery to use automated
accounting software in their firm so that they can keep track of all the financial activities in less
time and with high level of accuracy that was not possible with manual accounting system
(Abduljalil et al, 2015). To explain in details, there are different accounting systems and
accounting software that is present and varies in terms of risk, sustainability, complexity and
many other factors. All these accounting software are evaluated for B Bakery based in its
limitations and advantages and suggested the best suitable accounting software that will help the
firm to track its financial transactions without any hassle. At the end, it becomes clear that using
automated accounting software will help B Bakery in solving all the issues that they are facing
currently as they are using manual accounting system (Williams, 2014).

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Question 1
Defining the work of Baker and its description of business process
Part A
A baker is a person who actually prepares or bakes different forms of breads and
confectionary products through use of heated source. To continue, bakery is a place where the
baker bakes or prepares and sells the breaks and cakes to the customers (Wijaya et al., 2015).
Business Process of B Bakery
The firm named as B Bakery actually carries out different range of business that is
explained as under:
 Manual accounting system- Currently, B Bakery is recording the financial transactions
by using manual accounting system that poses lot of threats to them and there is urgent
need for the firm to implement automated accounting systems. The bakery firm records
all the financial transactions and accounting activities by implementing manual
accounting system but they should adopt accounting software. The bakery firm faces lot
of difficulty as they uses manual accounting systems and it is suggested that this firm to
adopt proper ERP system in their business process for smooth functioning of business
enterprise (Weil, Schipper & Francis, 2013).

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Figure: Manual Accounting versus Computerized accounting systems
(Source: Uyar, Gungormus & Kuzey, 2017)
 Bakery products production- The bakery firm prepares bakery products such as breads
and cakes and sells it to the customers. B Bakery The bakery firm aims at giving
importance to health factors while they manufacture the products and this is the Unique
Selling Proposition of B Bakery (Vanhoof et al., 2016).
 Minimum engagement of human resource management- At B Bakery, there are only
70 employees employed who are working for the bakery firm. This particular firm is still
using manual process for recording of monthly salaries. B Bakery does not have proper
accounting department who can carry out the accounting activities in desired form and

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this factor negatively affects the employees who are working in that firm for particular
time span (Uyar, Gungormus & Kuzey, 2017).
 Product distribution- At B Bakery, the bakery firm engages in distribution process of
various kinds of bakery products. The bakery firm sells their breads by making use of
different channels of distribution like supermarket chains.
Question 2
Identification of business requirements
Part B
Indispensable business process
B Bakery is a firm that has high turnover in their regular business practices. Due to this,
B Bakery faces several issues that take place because of manual accounting system for keeping
track of financial transactions (Tazik & Mohamed, 2014). To this, it is recommended to B
Bakery for adopting accounting software so that they can carry out their accounting activities
with high level of accuracy.
 Payroll structure adopted by B Bakery- B Bakery is still computing the salary of their
employees through use of manual accounting system that is time consuming and
inaccurate most of the times. It is known that B Bakery is a growing firm where the
management should think of adopting automated accounting system for recording of
salaries for their employees as it saves time and generate accurate results.

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 Evaluation of cash inflows and outflow practices- It is important for B Bakery to
categorize their cost based on manufacturing and production attributes that are incurred
by this growing business enterprise. It is recommended to B Bakery for minimizing their
operating costs so that they have the ability to sustain in the future years. The above-
identified issue can be properly solved when they adopt automated accounting systems
(Susanto, 2016).
 Determination of production cost- It becomes necessary for B Bakery to adopt an
effective process where they can easily evaluate with the cost of production or cost of
goods sold. The process starts from raw materials and end till finished goods are
produced by any business enterprise. The process cannot be used by B Bakery if they
continue to follow manual accounting system (Simkin, Norman & Rose, 2014).
 Preparation of annual reports and financial statements- It is mandatory for every
business enterprise to prepare annual reports and financial statements for a particular year
for recording of financial transactions as and when needed. In order to perform that, B
Bakery need to adopt automated accounting system otherwise preparation becomes
troublesome and time consuming for the accounting department.
 Determining adequate market value payment of taxes- Evaluating the valuation of
market is essential to keep into account by B Bakery where the bakery firm should decide
on using suitable accounting methods. Furthermore, B Bakery should pay off liabilities
like tax on time.

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Part C
Suitable outcomes of the business process
The above-identified business process is mentioned in detail that needs to be adopted by
B Bakery so that they can easily get the access to implement suitable automated accounting
system. After adopting automated accounting system, it will be easy for B Bakery to carry out
business process in smoother terms (Prasad & Green, 2015).
 Control over variables and identification of different types of operating costs- By
implementing automated accounting systems; it will be easy for B Bakery in getting
access to control over the operating costs. The bakery firm will get to understand about
highest and lowest production unit when variable costs can be controlled in some form or
other. After implementation of automated accounting software, B Bakery will be able to
get access to effective manufacturing systems. By adopting the automated accounting
system, the bakery firm can easily minimize their production units that incur higher
amount of operating costs (Pearlson, Saunders & Galletta, 2016).
 Accurate preparation of financial statements- Adoption of automated accounting
system will help B Bakery to publish accurate and error-free financial systems. The
bakery firm can easily get proper access to analyze the performance of their business for
a particular time frame and plan for the business activities for future years.
 Increase in sales- After adopting automated accounting system, it will be easier for B
Bakery to have proper understanding regarding cost of sales or cost of production per unit
cost. Automated accounting system will guide B Bakery to get access to best pricing

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strategy from the perspective of both long-term and short-term. After adopting automated
accounting system, the bakery firm can easily increase their revenue in sales and that will
have positive impact at the time of deciding the pricing policies.
 Understanding the demand of customers- For any business enterprise, it becomes
important to understand the demand of supply of its products and services. After using
automated accounting system process, it will be easier for B Bakery to evaluate demand
and supply of bakery and confectionary products. The automated accounting system will
guide B Bakery in their process of production and reducing total amount of unused stock.
It is therefore important for B Bakery to use the above strategies for attainment of smooth
functioning of business enterprise.
Question 3
Determination of system requirements
Part A
B Bakery is a growing firm that needs to evaluate from various types of accounting
systems in their business operational activities. Some of the requirements are present at the time
of evaluating financial statement in appropriate way and prepare documents, records to present in
front of vendors, creditors and debtors.
 Easy online accounting- It is noted that companies are showing interest to implement
online accounting system where they can record financial transactions. In addition, the
bakery firm should be implementing an accounting system so that they can receive or

13ACCOUNTING INFORMATION SYSTEMS
make the payment to their respective debtors and creditors. Appropriate accounting
system software will help management of B Bakery to keep proper track of financial
transaction and that will lead to undertake prompt decisions in the business. Inventory
can be managed properly at the time of adopting automated accounting systems and that
will have positive impact over the overall growth of any business organization.
Furthermore, internal control system at any company should be secured enough so that
confidential data are protected and should not be leaked to any of the third-party or
external parties.
 Financial statement analysis- The management of B Bakery can easily evaluate from
various types of accounting software for keeping a track of financial transactions. The
bakery firm need to evaluate whether they will use MYOB or DacEasy accounting
software based on several other factors. This is much needed for B Bakery as they do not
have proper accounting software and use manual accounting system in their present
accounting system. This accounting software will assist B Bakery to attain future goals
and objectives. The automated accounting software keeps a track of all financial
transactions on daily basis. The bakery firm needs to select suitable or appropriate
accounting software that is secured and helpful for the company. By implementing
automated accounting system, B Bakery will get access to the internal system of business
organization.
 Documenting different kinds of records and comparing it with other financial
statement- It is noted that business enterprise need to keep track of all financial
transactions. In addition, these accounting transactions carry equal significance. To this,
B Bakery needs to implement automated accounting software for recording daily

14ACCOUNTING INFORMATION SYSTEMS
financial transactions. It is important for any business enterprise to compare performance
for period of years and then note the difference for keeping a track of information on
which are the areas that need improvement. Companies also need to compare the level of
performance with their competitors. In order to attain success rate in the near future, B
Bakery should record of their creditors, debtors, vendors and distributors. It is
recommended to B Bakery for adopting automated accounting systems so that they can
keep proper track of their vendors.
 Evaluating different types of costs- After implementation of automated accounting
system, B Bakery can easily track various types of costs on daily basis. With use of
automated accounting systems, the bakery firm will be able to produce cost sheet reports
on timely manner. Preparation of these financial reports is of great help for the
management as that can be presented in front of vendors. Salaries can be computed by
using automated accounting software that will generate accurate results and there can be
no discrepancy in the reports that is prepared for the employees.
There are different types of requirements that need to be taken to consideration by B Bakery
at the time of selecting suitable software. It is important for B Bakery to make best use of the
selected accounting software so that they can meet short-term and long-term goals in the most
appropriate way.

15ACCOUNTING INFORMATION SYSTEMS
Question 4
Part A
Determination of adequate software
It is essential for the bakery firm to decide or evaluate from different types of accounting
software that are available and select the best one that suit their business requirements. There are
different software packages that are presently available and these are as under:
 MYOB

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 DacEasy
 SAP

17ACCOUNTING INFORMATION SYSTEMS
 XERO

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The above accounting software packages differs largely in terms of price and unique features.
To that, B Bakery management has to decide from the above listed software program on which
one to use that best suit their business requirements.
Part B
Adequate accounting software selected for the firm
 Low-end accounting software- Low-end accounting software is preferred by companies
who only have to deal with very less business or financial transactions. For instance,
lawyers and doctors make use of low-end accounting software as these people do not
have to perform complex financial transactions. Small-scale firms mostly do not have

19ACCOUNTING INFORMATION SYSTEMS
proper organization structure and this is the reason why these firms make use of low-end
accounting software in their business practices. By using low-end accounting software, it
is not possible to record complex transactions at any point of time.
 Medium-end accounting software- Medium-end accounting software is preferred by
companies who are willing to meet basic financial requirements and record accounting
transactions. By using medium-end accounting software, primary requirement can be met
efficiently by business enterprise (Amran et al., 2014). This accounting software is
mostly used by small and medium sized firms who need accounting software to record
daily business activities. This software will help for recording double entry accounting
and this is the reason why small and medium sized business uses medium-end accounting
software.
 High-end accounting software- High-end accounting software is preferred by
companies to record complex accounting transactions. The accounting software is used
by large multinationals who has to deal with complex transactions. With the advancement
of technology, this accounting software has the capacity to record complex accounting
transactions. To that, the output that is generated from high-end accounting software is
very important for any business enterprise. Implementing high-end accounting software
is costly affair that only large multinationals can afford as compared to other small and
medium sized enterprise (Baridwan & Khairi, 2015).
There are different forms of accounting software that are discussed above with proper
justification on which method is preferred by business enterprise based on complexity, cost, and
nature of size of business practices. To that, it is now important to decide what will be the
accounting software adopted by B Bakery based on above discussion. It is suggested to B Bakery

20ACCOUNTING INFORMATION SYSTEMS
for adopting medium-size accounting software as they need to bring improvement in their
business activities. By using medium-sized accounting software, B Bakery can easily meet the
basic requirements of financial and business transactions (Bodnar & Hopwood, 2013).
Question 5
Selection of suitable vendor
Part A
Comparison among various accounting software packages
It is now important for B Bakery to decide which accounting software to use in their
business operations so that they can attain future goals and objectives. The options that are
available for B Bakery are DacEasy, XERO and MYOB. In addition, it becomes necessary to
compare among different software packages in order to select the best that suit the business
requirements. The comparison is made among different accounting software and judged on
different parameters like time scheduling, capacity to record adequate number of documentation,
payment related structure of the staff members, operating expenses risk and level of sustainable
activities. The above-listed elements need proper in-depth analysis so that the comparison
becomes easier for B Bakery (Collier, 2015).

21ACCOUNTING INFORMATION SYSTEMS
Figure: Factors of Comparison between different types of accounting packages
(Source: Diatmika, Irianto & Baridwan, 2016)
 Capacity to record financial document, reports and financial statements- To
compare with different accounting software, it is important to judge the unique features
of the accounting software on how these accounting software record financial document,
reports and financial statement for specific period of time. To start with, MYOB is one of
the accounting software that has adequate capacity to record different data within the
system (MYOB Accounting System. 2017). This particular accounting software actually
aims at generating the output at faster pace when a user enters an input data. When a user
inputs data, accounting software has a button that is present on every page. The other
accounting software named as DacEasy uses an index for searching relevant information
on the screen. To conclude, it can be stated that both MYOB and DacEasy has the
Capability of recording adequate number of documentation
Payment related structure of the employees
Operating expenses
Scheduling of time and complexities
Sundry creditors and debtors
Flexibility

22ACCOUNTING INFORMATION SYSTEMS
capacity to record relevant information and prepare the documentation that is easy and
user friendly for the business or individual who are accessing the accounting software.
 Payment related structure of staff members- Payment structure differs from
accounting software to other based on several factors. To that, every accounting package
like MYOB, XERO and DacEasy, there is different aspect altogether when payment
structure is concerned. DacEasy is accounting software that is beneficial at the time of
depositing the salary of employees through use of direct method. XERO is accounting
software that is beneficial at the time of automatic bank reconciliation. MYOB is one of
the accounting software that can be used at the time of creating various alternatives and
managing with the salaries and tax status of the employees who are working for the
business enterprise (Mancini, Dameri & Bonollo, 2015).
 Level of risk and sustainability- The three accounting software packages (XERO,
MYOB and DacEasy) that are compared in the present section are error-free and
sustainable by nature that completely depends upon the capability of the users on how
they make best use of these accounting software. In order to attain future growth and
maximize profit level, B Bakery need to recruit specialized and experienced Accountant
in their Accounting Department and train them how to use the automated accounting
software so that there is no manual transactions in future. This will help the bakery firm
to get accurate results instantly (Liu, Xia & Zhou, 2017).
 Time scheduling and level of complexity- At the time of evaluating with the
comparison part among different accounting software packages, it is noted that XERO
was successful in providing easy online transactions but the initial process was little bit
complex (Grabski, Leech & Schmidt, 2013). On the other hand, DacEasy helped users

23ACCOUNTING INFORMATION SYSTEMS
with simple operations especially at the time when billing is done within the stipulated
time frame. On analysis, it was found that MYOB was the simplest of all the other two
accounting software discussed earlier as people understood the software very quickly.
The only criteria that were needed to understand the accounting software was a person
who has basic knowledge of accounting and bookkeeping. The accounting software is of
great help to the users and companies at the time of creating billing on credit terms (Lipi,
Rama & Agaraj, 2015). Business organization that deal in credit transactions more,
MYOB is the best accounting software package that should be preferred by the business
to carry out the transactions in smoother terms.
 Flexibility- On comparing all the accounting software, XERO was quite flexible as it can
operate advanced third party payrolls. In addition, the accounting software package even
provides free trail training for the small business companies. On the other hand, DacEasy
is not flexible as it can generate only 50 reports. The best flexible accounting software
package is MYOB as it has the capacity to generate 175 reports. These reports are helpful
in keeping track of information or data about customers, suppliers, vendors and other
parties as well (Khalil & Zainuddin, 2015).
 Sundry creditors and debtors- On comparing, it is noted that MYOB is an accounting
software that support e-payments as well as e-receipts when it comes to billing for its
creditors and suppliers. On the contrary, DacEasy only operates in printing cheques and
calculating the purchase order quotes. The other accounting software package named as
XERO operates on creating of purchase orders as well as claiming those expenses when it
comes to creditors (Kearns, 2014).

24ACCOUNTING INFORMATION SYSTEMS
 Operating expenses- On comparison, it can be stated that both operating and
implementation costs incurred for installing the accounting software can be categorized
from medium to high. To that, single version software cost less as compared to multiple
version software. Therefore, the cost is incurred and borne by the specific business that
depends majorly on its nature or size of firm that they desire to carry while using any of
the accounting software (Ismail & King, 2014).
Part B
Selection of most suitable vendor
After comparing accounting software packages, it is now important for B Bakery to select
suitable vendor so that they can keep a track of all the financial information (Hall, 2012). B
Bakery is a family owned business enterprise that are still using manual accounting system and is
in urgent need to adopt automated accounting software to solve the issues that was present
otherwise. B Bakery is a medium sized enterprise and lack more money to invest in installing the
accounting software. It is for this reason B Bakery should use medium-end accounting software
as it will best suit their needs in the business operations. XERO is one of the accounting software
that helps in calculating automated bank reconciliation statements (Xero. 2017). This particular
accounting software package mainly manages transactions related to accounts receivable. On
analysis, it was noted that DacEasy was not suitable for B Bakery as the features that are needed
by the bakery firm are not present in the given accounting software (Iskandar, 2015).
Both XERO and MYOB are suitable for B Bakery. But the best one is MYOB that should
be adopted by B Bakery to record the financial transactions in an effective way. On

25ACCOUNTING INFORMATION SYSTEMS
implementing MYOB accounting software, B Bakery can easily generate wide range of reports
and track the financial transactions. The selected accounting software package actually takes into
account credit transactions where the bakery firm gets involved in the distribution activities and
continues with the credit function that best suit their needs and expectations (Hoskin, Fizzell &
Cherry, 2014).
There are several reasons that make MYOB accounting software package the best choice
for B Bakery. There is two way transfer facility available at MYOB accounting software package
as compared to any of the other accounting software packages. MYOB is one of the accounting
software package that help at the time of calculating inventory costs through use of LIFO and
FIFO method. The accounting software help in dealing with both account payable and accounts
receivable transactions. The selected accounting software package generates accurate reports that
are not feasible for any of the other accounting software packages. After adopting MYOB
accounting software packages, there will be huge improvement at B Bakery in terms of accuracy,
growth and profits. It is important to get access of systematic information and this is possible by
implementing MYOB software by B Bakery for proper data transmission (Hopwood, Leiner &
Young, 2012).
Conclusion
From the above analysis, it is noted that B Bakery was still using manual way to record
financial transaction that are time consuming and generate inaccurate results most of the time. To
reduce or minimize the level of discrepancy, it is important for B Bakery to implement suitable
automated accounting systems that best suit its business need and requirements. After
implementation of MYOB accounting software, B Bakery will face no issues that were noted

26ACCOUNTING INFORMATION SYSTEMS
earlier. Installing accounting software cost huge and this can be a problem by the company. As
the company has low budget and minimum employees working for the bakery firm, it is
recommended medium-end accounting software that can be easily affordable by the management
of B Bakery. MYOB software will help B Bakery firm to improve the security issues in
accounting and get access to the invoices to the customers. After implementation, the bakery
firm can easily evaluate various reports and financial statement and present in front of vendors
and undertakes the best pricing strategies. There will be increase in growth and profit margin
after implementation of MYOB accounting software packages at B Bakery.

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