Core Concepts of Accounting Information Systems, 11th Edition

by Nancy A. Bagranoff (Old Dominion University ); Mark G. Simkin; Carolyn Strand Norman

• ISBN13: 9780470507025
• ISBN10: 0470507020
• Edition: 11
• Format: Paperback
• Copyright: 2009-11-01
• Publisher: Wiley

Summary

This essential text provides a strong foundation to accountants by offering concise, user-friendly coverage of core topics. Newly updated and revised, this eleventh edition has been reorganized to strengthen its flexibility. Expanded coverage is presented on Sarbanes-Oxley, Cobit Version 4, XBRL, and of risk and governance. Case in Point sections highlight how the concepts are applied in the field. Multiple choice questions at the end of the chapters help reinforce the material. An updated database chapter also provides hands-on instruction in Microsoft Access. Accountants will be able to use this information to effectively utilize the right information system for their needs.

Table of Contents

An Introduction to Accounting Information Systems

Accounting Information Systems and the Accountant

Introduction

What are Accounting Information Systems?

What's New in Accounting Information Systems?

Accounting and IT

Careers in Accounting Information Systems

Information Technology and AISs

Introduction

The Importance of Information Technology to Accountants

Input, Processing, and Output Devices

Secondary Storage Devices

Data Communications and Networks

Computer Software

Documenting Accounting Information Systems

Introduction

Why Documentation is Important

Document and System Flowcharts

Process Maps and Data Flow Diagrams

Other Documentation Tools

End-User Computing and Documentation

Databases

Data Modeling

Introduction

An Overview of Databases

Steps in Creating a Database Using REA

Creating Database Tables and Records

Organizing and Manipulating the Data in Databases

Introduction

Normalization

Validating the Data in Databases

Extracting Data From Databases: Data Manipulation Languages (DMLs)

Object-Oriented Databases, Multimedia Databases, and Data Warehouses

Database Forms and Reports

Introduction

Forms

Reports

Using Accounting Information

Accounting Information Systems and Business Processes: Part I

Introduction

Business Process Fundamentals

Collecting and Reporting Accounting Information

The Sales Process

The Purchasing Process

Current Trends in Business Processes

Accounting Information Systems and Business Processes: Part II

Introduction

The Resource Management Process

The Production Process

The Financing Process

Business Processes in Special Industries

Business Process Reengineering

Accounting and Enterprise Software

Introduction

Integrated Accounting Software Programs

Enterprise-Wide Information Systems

Selecting a Software Package

Controls, Security, Privacy, and Ethics For Accounting Information Systems

Computer Crime, Ethics, and Privacy

Introduction

Computer Crime, Abuse, and Fraud

Three Examples of Computer Crime

Mitigating Computer Crime and Fraud

Ethical Issues, Privacy, and Identity Theft

Introduction to Internal Control Systems

Introduction

Internal Control Systems

Types of Controls

Control Activities

Evaluating Controls

Computer Controls for Organizations and Accounting Information Systems

Introduction

General Controls for Organizations

General Controls for Information Technology

Application Controls for Transaction Processing

Special Topics in Accounting Information Systems

Developing and Implementing Effective Accounting Information Systems

Introduction

Systems Development Life Cycle

Systems Planning

Systems Analysis

Systems Design

Implementation, Follow-Up, and Maintenance

Information Technology Auditing

Introduction

The Audit Function

The Information Technology Auditor's Toolkit

Auditing Computerized Accounting Information Systems

Information Technology Auditing Today

Accounting on the Internet

Introduction

The Internet and World Wide Web

XBRL: Financial Reporting on the Internet

Electronic Commerce

Privacy and Security on the Internet

Privacy Statement

Disclosure of Business Practices, Shipping, and Billing

Glossary

Index

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