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1. People component.
The people needed in the accounting system include accountants, managers, database
administrators, systems analysts, etc
2.Computer hardware.
These include computer monitors, hard disks, magnetic tape, processors, printers, etc
3.Computer software
Examples include operating systems, word processors, accounting packages,
communication software, etc
4.Telecommunication system/communication network
5.Databases to store all the data operated upon by software.
6.Procedures
The formal operating procedures exist in physical forms as manuals or instruction booklets.
Three major types of procedures that must be present are:
o User instructions – for application users to record data, to use a terminal for data
entry or retrieval, or use the result
o Instructions for preparation of input by data preparation personnel
o Operating instructions for computer operations personnel
gregorymasila answered the question on November 20, 2017 at 15:40
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