Analysis and Design of an Accounting Information System

Abstract

This paper discusses an Accounting Information System (AIS) that is developed in-house by the German Jordanian University (GJU). The AIS is a web-based distributed application that is comprised of three separate tiers: the client, web (application), and business (data) tiers. The three tiers are designed and developed such that the system is easy to use, effective, fast, accurate, reliable, and scalable. The AIS mainly enables accountants to manage (i.e., record, view, edit, and delete) the daily financial transactions such as payments, refunds, and adjustments. Furthermore, it allows managing fees (e.g., services and tuition fees) and student data (e.g., academic information, schedules, transcripts, holds, registration invoices, and statement of account). Moreover, it allows specifying sponsors and supports the definition of complex scholarship tuition fees coverage combinations related to the GJU as well as most of the Jordanian universities. Besides that, it enables the quick generation of financial statements and accounting reports (e.g., daily summary, daily journal, and student balances) at the click of a button. The generated reports can be used by the staff and management of the financial department for auditing, financial accounting, and decision making purposes. The system was successfully deployed in the first 2015/2016 academic semester and since then it accurately recorded and processed thousands of accounting transactions.