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Accounting Information Systems,9780324560893
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Accounting Information Systems

by
Edition:
6th
ISBN13:

9780324560893

ISBN10:
0324560893
Format:
Hardcover
Pub. Date:
1/7/2008
Publisher(s):
South-Western College Pub

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Summary

The sixth edition of ACCOUNTING INFORMATION SYSTEMS provides thorough and up-to-date coverage of accounting information systems and related technologies. It features an early presentation of transaction cycles, as well as an emphasis on ethics, fraud, and the modern manufacturing environment. The book focuses on the needs and responsibilities of accountants as end users of systems; systems designers; and auditors. This edition provides complete integrated coverage of Sarbanes-Oxley as it affects internal controls and other relevant topics affected by this legislation, as well as reorganized discussion of transaction cycles that make the balance between manual- and computer-based systems more apparent.

Table of Contents

Overview of Accounting Information Systems
The Information System: An Accountant's Perspective
Introduction to Transaction Processing
Ethics, Fraud, and Internal Control
Transaction Cycles and Business Processes
The Revenue Cycle
The Expenditure Cycle
Purchases and Cash Disbursements Procedures
The Expenditure Cycle
Payroll Processing and Fixed Asset Procedures
The Conversion Cycle
General Ledger, Financial Reporting, and Management Reporting Systems
Advanced Technologies In Accounting Information
Database Management Systems
The REA Approach to Business Process Modeling
Enterprise Resource Planning Systems
Electronic Commerce Systems
Systems Development Activities
Managing the Systems Development Life Cycle
Construct, Deliver, and Maintain Systems Projects
Computer Controls and Auditing
IT Controls
Sarbanes-Oxley and IT Governance
IT Controls
Security and Access
IT Controls
Systems Development, Program Changes, Application Controls
Glossary
Subject Index
Table of Contents provided by Publisher. All Rights Reserved.


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