Accounting Information Systems
The market-leading text with the most comprehensive, flexible coverage of AIS available.
This market-leading text delivers the most comprehensive and flexible coverage of the our major approaches to teaching AIS, while allowing instructors the flexibility to reorder chapters and focus the material to suit their individual course needs. This new edition has been updated to cover all of the most recent developments in AIS and to show AIS has changed the roles of an accountant.
Teaching and Learning Experience
This texts presents a better teaching and learning experience-for you and your students. Here's how:
Students see the concepts in action
Up-to-date information covers critical topics
Students get numerous opportunities to practice and hone their skills
Instructors get the flexibility to tailor the material to fit their individual course needs"
Table of Content
Part I: Conceptual Foundations of Accounting Information Systems
Chapter 1. Accounting Information Systems: An Overview
Chapter 2. Overview of Transaction Processing and Enterprise Resource Planning Systems
Chapter 3. Systems Documentation Techniques
Chapter 4. Relational Databases
Part II: Control and Audit of Accounting Information Systems
Chapter 5. Computer Fraud
Chapter 6. Computer Fraud and Abuse Techniques
Chapter 7. Control and Accounting Information Systems
Chapter 8. Information Systems Controls for System Reliability-Part 1: Information Security
Chapter 9. Information Systems Controls for System Reliability-Part 2: Confidentiality and Privacy
Chapter 10. Information Systems Controls for System Reliability-Part 3: Processing Integrity and Availability
Chapter 11. Auditing Computer-Based Information Systems
Part III: Accounting Information Systems Applications
Chapter 12. The Revenue Cycle: Sales to Cash Collections
Chapter 13. The Expenditure Cycle: Purchasing to Cash Disbursements
Chapter 14. The Production Cycle
Chapter 15. The Human Resources Management and Payroll Cycle
Chapter 16. General Ledger and Reporting System
Part IV: The REA Data Model
Chapter 17. Database Design Using the REA Data Model
Chapter 18. Implementing an REA Data Model in a Relational Database
Chapter 19. Special Topics in REA Modeling
Part V: The Systems Development Process
Chapter 20. Introduction to Systems Development; Systems Analysis
Chapter 21. AIS Development Strategies
Chapter 22. Systems Design, Implementation, and Operation
Integrated chapter-opening cases introduce important material and reinforce key concepts.
Key concepts and topics are identified
Several key issues/problems to be solved as presented
The cases are referenced throughout the chapter
Chapter summaries present solutions to the problems and issues raised in the case
A real-world view in the focus boxes and real-world examples help students understand how companies are using the latest IT developments to improve their AIS.
Up-to-date information covers critical topics, such as:
Fraud and computer fraud
Internal control frameworks COSO, COSO-ERM, and COBIT
Information security countermeasures, including the security and control implications associated with virtualization and cloud computing
Hands-on Excel exercises, many based on "how-to" tutorials that appeared in recent issues of the Journal of Accountancy, help readers hone their computer skills.
Numerous problems in every chapter provide additional opportunities to demonstrate mastery of key concepts.
Cases in each chapter encourage reader to delve deeper into specific topics.
Chapter quizzes let readers self assess their understanding of the material. Detailed explanations about the correct answer to each quiz question are provided.
Extensive use of graphics enhances students' understanding of the concepts through hundreds of figures, diagrams, flowcharts, and tables."