AIS Rail System: A Computer-Based Job-Order Cost Simulation

Abstract

This module portrays an accounting information system as a subway rail system. Specifically, the AIS sub-systems are analogous to the color-coded rail “lines” that constitute a rail system map. The module’s functionality is restricted to the conversion cycle (or the “red” line). The red line consists of eleven subway stops--Transaction data entry capture points. Additionally, the module employs graphics and animation so as to provide an alternative database perspective on cost flows through a job order system. Many of the computer-based controls found in commercial packages are operational in the module.