For one-semester courses in AIS at the undergraduate or graduate level. This market-leading text reflects how information technology (IT) is altering the very nature of accounting, discussing how developments such as the Internet, electronic commerce, EDI, and databases are fundamentally transforming the way organizations conduct their business activities. The authors also explore ways in which accountants can improve the design and function of Accounting Information Systems (AIS) so that they truly add value to the organization
I. CONCEPTUAL FOUNDATIONS OF ACCOUNTING INFORMATION SYSTEMS.
1. Accounting Information Systems: An Overview.
2. Overview of Business Processes.
3. Introduction to E-Business.
4. Relational Databases.
5. Data Modeling and Database Design.
6. Systems Development and Documentation Techniques.
II. CONTROL AND AUDIT OF ACCOUNTING INFORMATION SYSTEMS.
7. Computer-Based Information Systems Control.
8. Computer Controls and Security.
9. Computer Fraud.
10. Auditing of Computer-Based Information Systems.
III. ACCOUNTING INFORMATION SYSTEMS APPLICATIONS.
11. The Revenue Cycle: Sales and Cash Collections.
12. The Expenditure Cycle: Purchasing and Cash Disbursements.
13. The Manufacturing Cycle.
14. The Human Resources Management/Payroll Cycle.
15. General Ledger and Reporting System.
IV. THE SYSTEMS DEVELOPMENT PROCESS.
16. Introduction to Systems Development and Systems Analysis.
17. AIS Development Strategies.
18. Systems Design, Implementation, and Operation.