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Sa mundong hinahamon tayo araw-araw Sa pagpupursige at paglalaan ng oras Upang tayo ay makapagtapos sa pag-aaral.

Sa pagsolve at pag-intindi sa mga nakakalula At nakakawindang na accounting theory at concepts Na halos mawala na ang mga mata naten dahil naniningkit Mula sa kakapuyat at ang Pagkakaroon ng naglalakihang eyebags. Maaring sa ngayon ay sapat na ang nalalaman naten Subalit sa kinagagalawan nating mundo Kakayanin ba natin ang malaman ang buong katotohanan? Na minsan di lang ang mga subjects naten Ang nagpapasaya at nagpapahirap saten Subalit ang maari natin maging himlayan Sa pagtupad sa ating mga pangarap. Kapag ba in the future naging Certified Public Accountant na tayo Kakayanin ba natin ang hamon nang totoong mundo. Makikisabay ka ba sa pakikibaka at magpapatianod o Mangangarag at mamomoblema? Matatakot o ano?!

I guess we need to know the actual setting in order for us To fully have a firm grasp of the reality that the world has to offer. Handa ka na bang malaman yun? Nagkaroon ka lamang ba nang idea? So here it goes!

The Accounting Information System


The accounting Information System is an essential tool in our daily lives. It encompasses a lot of topics and tackles precisely more in the integrated aspect of accounting especially with regards to the use of Information Technology. As broad at it may seem the Accounting Information System is mainly all about the usage and proper application of the knowledge known in accounting converted or transformed into information to be used as data which can be seen electronically. I know that this is a reaction paper and I would like to submit myself that prior also to the previous statements all the writings in here are mainly and merely opinions. Last January 25, 2013 the 3rd year students of Bachelor of Science in Accountancy held a seminar entitled The Accounting Information Setting: The Actual Setting. I know for a fact that the AIS subject is a very broad and comprehensive one that is why being given the opportunity to have a seminar has really been of great help to most students. In many ways the seminar has given me a wider scope of the life after accountancy. The seminar has been a blast and I was very happy to be part of such. It has really given me the ideas and know-how of AIS especially with concerns about Data Applications and SAP (System Applications and Products in Data Processing) Technology. The seminar has provided a lot of information with regard to the purpose, advantages, use and application of such tools. I was very enthusiastic of the discussions especially with the sharing of personal experiences in the real world. Although we are having a formal discussion about AIS related topics it was so nice and humbling that the speakers have shared their experiences with their work and how they are able to cope up and be at pace with it. They have told us about the life after being a graduate and how has IT changed their lives. It was very appreciative that the speakers of the night has given their full desire to attend and have a discussion with us and share to us tidbits of their lives. In some ways it made me feel better. It felt good to know that even though we are having problems simultaneous with our day to day activities we are all still able to deliver and prosper. The sharing of the two speakers has somehow gave an impact on my being because maybe in the future I would consider taking a chance in IT especially since they told us that IT is not just for the boys and actually they are the living proof that this is true. Our speakers are very kind in a way that they made us feel comfortable with the flow of discussions. They really are giving us a chance to hone up with them and they are very passionate and eager to contribute to us their expertise in their chosen field. The seminar in its entirety has given us a lot of knowledge that shall empower us in the future. It really felt good that by the end of the day has given us a better understanding of not just AIS itself but also the aspects of life. The aftermath of all their hard work and its fruits that they are now experiencing.

During the seminar we tackled about Data Applications, the speaker who Ms. Stephanie Quismorio is an IT Auditor and a part-time programmer who works in BPI (Bank of the Philippine Islands) has shared to us her knowledge in this particular field. We were informed about the Computer Assistance Auditing Techniques which is being used to extract data which are primarily used by our financial auditors. The application system is a program or group of programs designed to automate specific or multiple tasks to help end-users. There are different types of it the platform which is the where in which we have the mainframe (super computer), servers and the stand-alone. The operating system which is the what, programming tools or languages which is the how and the purpose of the application system which is the why. In a very comprehensive manner we were also able to tackle the application controls in which the basic application controls are the file data transmission control and the common data transmission control. Also we dealt upon the input control in which examples are the mandatory fields, preprogrammed, transaction numbering and the data entry. Application controls has given us a wider perspective upon risk management and its risk treatment. How are we able to act in especially with regard to risk management? We have risk treatment through avoidance, mitigation, transfer and by just accepting. SAP Technology was handled by Miss Cherry Therese Baares who works in Hewlett Packard as an IT personnel with expertise in SAP application. SAP in many ways has its prime purposes and advantages as an ERP System. Firstly because of the integration of various modules, it is faster and cheaper, because of its real time reporting, it is multi-lingual, it uses multi-currencies, it is multi country and it reduces the use of manpower. SAP allows the combination of financial statements for multiple legal entities within an organization through its legal consolidation. It has Affiliates Accounting, Special Purpose Ledger used in defining ledgers used in reporting, Travel Management for travel activities, Accounts Payable which is used to generate the procurement to pay, Accounts Receivable for sales and distribution, Bank Accounting or Treasury in which SAP allows for management of bank transactions in the system including cash management. Funds Management which is being used to set budgets for revenues. General Ledger Accounting in which this module is fully integrated with all the other SAP module. In here all accounting posting are recorded. SAP in its entirety is a very challenging and wide in its area. It is very complex but as Miss Baares has said if you get comfortable of it you will easily understand and learn to appreciate and love it. The SAP technology is just paving its way to our country so it has a lot of potential and definitely in the near future a lot of people will be using it. The seminar Accounting Information System is very informative and it has become an eye-opener to most of us especially for those who are considering taking IT as part of future. In the seminar we learned a lot and truly we appreciate the efforts done by our valuable and competent speakers. Their talk has inspired me in a sense that it has given me the instant access on how to cope up with the real world. It has somehow serve as the key for us to realize that it is not all about accounting in the future because there are a lot of things that the world has to offer. After Accountancy our world would be so vast that there are a lot of options that we are able to choose from. This seminar has been of great help and I hope that maybe in the future we could still have one.

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