Accounting Information Systems

by Hall,James A.

• ISBN13: 9780324560893
• ISBN10: 0324560893
• Edition: 6th
• Format: Hardcover
• Copyright: 2008-01-07
• Publisher: South-Western College Pub

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.