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Accounts 12 (1) · Section 14

Chapter 12: Applications of Computers in Accounting · ACCOUNTANCY

Accountancy The manufacturing department receives the list of workers from the Human Resource (HR) department. It sends the details of production achieved by the workers on the basis of which the HR department to the finance and accounts (F&A) department to pay the wages. The details of the wages paid and statutory dues are also send by the F & A department to the production department also to the HR department to monitor the performance of workers. The HR department communicates to the other departments about the good/bad performance on the basis decision on various operational matters may be taken.

Fig. . : Relationship between AIS, manufacturing information system and human resource information system II AIS and Marketing Information System Consider the business process in the Marketing and Sales department involving the following activities : • inquiry • contact creation • entry of orders • dispatch of goods • billing to customers The accounting sub-system’s transaction cycle include the processing of sales orders, credit authorisation, custody of the goods, inventory position, shipping information, receivables, etc. It also keeps a track of the customer accounts, e.g.

Aging Report, which should be generated by the system. © NCERT not to be republished

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