CHAPTER 1

Introduction to AIS

STUDY OBJECTIVES

This chapter will help you gain an understanding of the following concepts:

images An overview of business processes

images An overview of an accounting information system

images The business process linkage throughout the supply chain

images The IT enablement of business processes

images Basic computer and IT concepts

images Examples of IT enablement

images The internal control structure of organizations

images The importance of accounting information systems to accountants

images The relation of ethics to accounting information systems

THE REAL WORLD

images

A recent trend in the fast food restaurant industry is remote order-taking at the drive-through. Such fast food chains as Hardee's Wendy's, Jack in the Box, and McDonald's have each experimented with remote order-taking at some of their drive-through windows. In the case of McDonald's, an experimental order-taking center takes drive-through orders for several different McDonald's locations. In addition, some McDonald's locations use off-site order-takers such as stay-at-home moms. Order-taker under both arrangements use voice over Internet protocol, or VoIP technology, a T1 phone line, and instant photographs to process the orders. A car pulling up to the menu board trips a magnetic loop that alerts the order-taker, who takes and confirms the order, enters the details on a computer screen, and transmits it instantly to the restaurant. In-store employees focus on taking the cash and delivering the food. Using photos of diners allows stores to install multiple drive-through lanes, which can boost car counts.

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