Accounting Information Systems : A Practitioner Emphasis

by Heagy, Cynthia D.; Lehmann, Constance M.

• ISBN13: 9781111219512
• ISBN10: 1111219516
• Edition: 7th
• Format: Paperback
• Copyright: 2010-04-15
• Publisher: Custom Publishing

Summary

This textbook is intended to meet the needs of a first course in accounting information systems at either the undergraduate or graduate level. It may also be used as a review text in second or subsequent courses in this area. A primary objective in writing the seventh edition of the text was to present AIS material that would make students more marketable in today's accounting environment. Recognizing that over 90 percent of accounting systems are licensed rather than internally custom developed and that the current market demand is for accounting graduates who can install, operate, and audit such systems, this text represents a new paradigm. In contrast to traditional accounting systems textbooks that assume an organization will develop its own accounting system and, therefore, emphasize systems development, this textbook gives students the theoretical foundation and skills they will need to conduct a requirements analysis, search for a commercial solution, and successfully implement the software package selected. In addition to learning the essential AIS concepts, you will see much discussion and many examples of commercial accounting systems software as it is designed and as it should be designed. Another objective in writing this edition was to make the material student friendly. Therefore, the authors took great care in directing their words to the students. Recognizing that this is their first introduction to accounting systems, clear definitions of terms were included and numerous examples and illustrations were incorporated to explain the material. The book consists of fifteen chapters. The first fourteen chapters provide the theoretical and practical foundation for the final chapter on selecting and implementing AIS software. The learning experience will be optimized if all fifteen chapters are covered.

Table of Contents

Significance of Accounting Information Systems and the Accountant's Role

Accounting Systems Documentation

Essential Elements and Basic Activities of Accounting Systems

Data Flows, Activities, and Structure of Accounting Systems

Reporting Principles, Coding Methods, and Audit Trails

Internal Control and Risk Assessment

Control Activities and Monitoring

The Financial Process

The Revenue Process

The Purchasing Process

The Inventory Process

Database Structure of Accounting Systems

Developing a Relational Database for an Accounting Information System

Electronic Business

AIS Selection and Implementation

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