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Core Concepts of Accounting Information Systems, 12th Edition,9781118022306
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Core Concepts of Accounting Information Systems, 12th Edition

by ;
Edition:
12th
ISBN13:

9781118022306

ISBN10:
1118022300
Format:
Paperback
Pub. Date:
11/1/2011
Publisher(s):
Wiley
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Questions About This Book?

What version or edition is this?
This is the 12th edition with a publication date of 11/1/2011.
What is included with this book?
  • The New copy of this book will include any supplemental materials advertised. Please check the title of the book to determine if it should include any CDs, lab manuals, study guides, etc.

Summary

Simkin & Norman's 12th Edition of Concepts of Accounting Information Systems builds upon previous issues with more in-depth focus on topical issues essential to accountants such as Sarbanes-Oxley, Cobit Version 4, XBRL, and of risk and governance in a much more concise, user-friendly way. More Case in Point sections highlight how the concepts are applied in the field and additional multiple choice questions have been added at the end of the chapters to help reinforce the material. An enhanced and updated database chapter also provides hands-on instruction in Microsoft Access.

Table of Contents

PART ONE AN INTRODUCTION TO ACCOUNTING INFORMATION SYSTEMS/ 1

CHAPTER 1 Accounting Information Systems and the Accountant/ 3

Introduction/ 4

What Are Accounting Information Systems?/ 4

What’s New in Accounting Information Systems?/ 9

Accounting and IT/ 14

Careers in Accounting Information Systems/ 21

CHAPTER 2 Information Technology and AISs/ 33

Introduction/ 34

The Importance of Information Technology to Accountants/ 34

Input, Processing, and Output Devices/ 36

Secondary Storage Devices/ 46

Data Communications and Networks/ 50

Computer Software/ 57

PART TWO DATABASES/ 73

CHAPTER 3 Data Modeling/ 75

Introduction/ 76

An Overview of Databases/ 76

Steps in Developing a Database Using the Resources, Events, and Agents Model/ 83

Normalization/ 91

CHAPTER 4 Organizing and Manipulating the Data in Databases/ 103

Introduction/ 104

Creating Database Tables in Microsoft Access/ 104

Entering Data in Database Tables/ 111

Extracting Data from Databases: Data Manipulation Languages/ 116

Recent Database Advances and Data Warehouses/ 123

CHAPTER 5 Database Forms and Reports/ 139

Introduction/ 140

Forms/ 140

Reports/ 147

PART THREE DOCUMENTING BUSINESS PROCESSES/ 165

CHAPTER 6 Documenting Accounting Information Systems/ 167

Introduction/ 168

Why Documentation Is Important/ 168

Primary Documentation Methods/ 171

Other Documentation Tools/ 186

End-User Computing and Documentation/ 191

CHAPTER 7 Accounting Information Systems and Business Processes: Part I/ 207

Introduction/ 208

Business Process Fundamentals/ 208

Collecting and Reporting Accounting Information/ 210

The Sales Process/ 215

The Purchasing Process/ 220

Current Trends in Business Processes/ 227

CHAPTER 8 Accounting Information Systems and Business Processes: Part II/ 239

Introduction/ 240

The Resource Management Process/ 240

The Production Process/ 246

The Financing Process/ 252

Business Processes in Special Industries/ 256

Business Process Reengineering/ 260

PART FOUR INTERNAL CONTROL SYSTEMS AND COMPUTER CRIME, ETHICS, AND PRIVACY/ 271

CHAPTER 9 Introduction to Internal Control Systems/ 273

Introduction/ 274

1992 COSO Report/ 276

Updates on Risk Assessment/ 278

Examples of Control Activities/ 281

Update on Monitoring/ 289

2011 COBIT, Version 5/ 290

Types of Controls/ 292

Evaluating Controls/ 293

CHAPTER 10 Computer Controls for Organizations and Accounting Information Systems/ 307

Introduction/ 308

Enterprise Level Controls/ 308

General Controls for Information Technology/ 312

Application Controls for Transaction Processing/ 324

CHAPTER 11 Computer Crime, Fraud, Ethics, and Privacy/ 341

Introduction/ 342

Computer Crime, Abuse, and Fraud/ 342

Three Examples of Computer Crimes/ 348

Preventing Computer Crime and Fraud/ 354

Ethical Issues, Privacy, and Identity Theft/ 361

PART FIVE SPECIAL TOPICS IN ACCOUNTING INFORMATION SYSTEMS/ 377

CHAPTER 12 Information Technology Auditing/ 379

Introduction/ 380

The Audit Function/ 380

The Information Technology Auditor’s Toolkit/ 386

Auditing Computerized Accounting Information Systems/ 389

Information Technology Auditing Today/ 396

CHAPTER 13 Developing and Implementing Effective Accounting Information Systems/ 409

Introduction/ 410

The Systems Development Life Cycle/ 410

Systems Planning/ 412

Systems Analysis/ 414

Detailed Systems Design/ 419

Implementation, Follow-Up, and Maintenance/ 428

CHAPTER 14 Accounting on the Internet/ 447

Introduction/ 448

The Internet and World Wide Web/ 448

XBRL—Financial Reporting on the Internet/ 451

Electronic Business/ 455

Privacy and Security on the Internet/ 461

CHAPTER 15 Accounting and Enterprise Software/ 481

Introduction/ 482

Integrated Accounting Software/ 482

Enterprise-Wide Information Systems/ 486

Selecting a Software Package/ 496

Glossary/ 509

Index/ 521



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