Accounting Information Systems

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  • Edition: 9th
  • Format: Paperback
  • Copyright: 2010-01-01
  • Publisher: Pearson College Div
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This interesting, extremely useful book stresses information, communication, and networking technology within the realm of business processes and internal control structure.Its brief yet comprehensive coverage has been updated to include all of the latest AIS topics, such as: electronic commerce, electronic security, web commerce, internet security, network security, statistical sampling and artificial intelligence, EDI, databases, and encryption. The new focus on Enterprise Resource Planning (ERP) allows for more precise planning, forecasting, and monitoring. Advances in Business Engineering and Blueprinting and new discussions on SAP are also highlighted.For those involved in the planning, set-up, implementation, and monitoring of accounting information systems.

Table of Contents

Prefacep. xv
Introduction to Accounting Information Systemsp. 1
Accounting Information Systems: An Overviewp. 1
Learning Objectivesp. 1
Accounting Information Systems and Business Organizationsp. 1
Business Processesp. 6
Transaction Processing Cyclesp. 7
Accounting and Information Technologyp. 11
The Accountant and Systems Developmentp. 19
Summaryp. 22
Glossaryp. 23
Chapter Quizp. 24
Review Questionsp. 25
Discussion Questions and Problemsp. 26
Answers to Chapter Quizp. 33
Systems Techniques and Documentationp. 34
Learning Objectivesp. 34
Users of Systems Techniquesp. 34
Systems Techniquesp. 37
Summaryp. 59
Glossaryp. 61
Chapter Quizp. 61
Review Problemp. 63
Review Questionsp. 64
Discussion Questions and Problemsp. 64
Answers to Chapter Quizp. 76
The Internet, Intranets, and Electronic Commercep. 77
Learning Objectivesp. 77
Electronic Commercep. 77
Security for Electronic Transactionsp. 85
Security Issues for Public-Key Encryption Systemsp. 92
Applications of Electronic Commerce and Encryption Technologyp. 96
Summaryp. 103
Glossaryp. 104
Chapter Quizp. 106
Review Questionsp. 107
Discussion Questions and Problemsp. 107
Discussion Questions and Problems From the Appendixp. 113
Answers to Chapter Quizp. 116
An Introduction to Computer Technologyp. 116
Glossaryp. 132
Introduction to Transaction Processingp. 135
Learning Objectivesp. 135
Transaction Flows: An Overviewp. 135
Components of the Transaction Processing Systemp. 139
Designing Double-Entry Systemsp. 141
Coding Systems for Transaction Processingp. 151
Form Design and Records Retention Considerationsp. 156
Comprehensive Example--Great Plains Dynamicsp. 158
Summaryp. 163
Glossaryp. 163
Chapter Quizp. 164
Review Problemp. 165
Solution to Review Problemp. 166
Review Questionsp. 167
Discussion Questions and Problemsp. 168
Answers to Chapter Quizp. 176
Transaction Processing and the Internal Control Processp. 177
Learning Objectivesp. 177
The Necessity for Controlsp. 177
Components of the Internal Control Processp. 182
Transaction Processing Controlsp. 198
Analysis of Internal Control Processesp. 209
Summaryp. 213
Glossaryp. 214
Chapter Quizp. 215
Review Problemp. 216
Solution to Review Problemp. 217
Review Questionsp. 217
Discussion Questions and Problemsp. 218
Answers to Chapter Quizp. 235
Information Systems Securityp. 236
Learning Objectivesp. 236
An Overview of Information Systems Securityp. 236
Vulnerabilities and Threatsp. 238
The Information Systems Security Systemp. 247
Disaster Risk Managementp. 258
Summaryp. 261
Glossaryp. 262
Chapter Quizp. 263
Review Problemp. 264
Solution to Review Problemp. 265
Review Questionsp. 265
Discussion Questions and Problemsp. 266
Answers to Chapter Quizp. 279
Business Processesp. 280
Customer Order and Account Management Business Processp. 280
Learning Objectivesp. 280
Customer Order Management Business Processp. 280
Transaction Cycle Controls in Order Processingp. 290
Customer Account Management Business Processp. 295
Cash-Received-on-Account Business Processp. 299
Summaryp. 306
Glossaryp. 306
Chapter Quizp. 307
Review Problemp. 308
Solution to Review Problemp. 308
Review Questionsp. 309
Discussion Questions and Problemsp. 310
Answer Listsp. 322
Answers to Chapter Quizp. 322
Procurement and Human Resource Business Processesp. 323
Learning Objectivesp. 323
The Procurement Business Processp. 323
Transaction Cycle Controls over Procurementp. 329
Cash Disbursements Business Processp. 335
Human Resource Management Business Processp. 339
Transaction Cycle Controls in Payroll Processingp. 342
Summaryp. 346
Glossaryp. 347
Chapter Quizp. 347
Review Problemp. 348
Solution to Review Problemp. 349
Review Questionsp. 351
Discussion Questions and Problemsp. 351
Answers to Chapter Quizp. 369
The Production Business Processp. 370
Learning Objectivesp. 370
Transaction Cycle Controls in the Production Business Processp. 370
Quick-Response Manufacturing Systemsp. 378
Summaryp. 393
Glossaryp. 394
Chapter Quizp. 395
Review Problemp. 396
Solution to Review Problemp. 396
Review Questionsp. 397
Discussion Questions and Problemsp. 397
Answers to Chapter Quizp. 406
Electronic Data Processing Systemsp. 407
Learning Objectivesp. 407
The Input Systemp. 407
The Processing Systemp. 414
The Output Systemp. 427
Summaryp. 428
Glossaryp. 429
Chapter Quizp. 429
Review Problemp. 431
Solution to Review Problemp. 431
Review Questionsp. 431
Discussion Questions and Problemsp. 432
Answers to Chapter Quizp. 447
Systems Developmentp. 448
Systems Development: A Surveyp. 448
Learning Objectivesp. 448
The Systems Development Life Cyclep. 448
Documentation Standardsp. 457
Systems Development Technologies and Practicesp. 462
Planning and Organizing a Systems Projectp. 475
Summaryp. 483
Glossaryp. 484
Chapter Quizp. 485
Review Problemp. 486
Solution to Review Problemp. 486
Review Questionsp. 487
Discussion Questions and Problemsp. 488
Answers to Chapter Quizp. 495
Systems Planning, Analysis, and Designp. 496
Learning Objectivesp. 496
General Overviewp. 496
Overview of Systems Planning and Analysisp. 497
Systems Planning and Feasibility Analysisp. 498
The Steps of System Analysisp. 500
Fact-Gathering Techniquesp. 505
Techniques for Organizing Factsp. 505
Structured Systems Analysisp. 507
Overview of Systems Designp. 510
Steps in Systems Designp. 511
General Design Considerationsp. 515
Design Techniquesp. 518
Summaryp. 521
System Modelingp. 522
Glossaryp. 526
Chapter Quizp. 527
Review Questionsp. 529
Discussion Questions and Problemsp. 530
Answers to Chapter Quizp. 537
Systems Implementation, Operation, and Controlp. 538
Learning Objectivesp. 538
Overviewp. 538
Systems Implementationp. 539
Financial Control Over Information Systemsp. 544
Control Over Nonfinancial Information Systems Resourcesp. 551
Summaryp. 553
Glossaryp. 554
Chapter Quizp. 554
Review Problemp. 555
Solution to Review Problemp. 555
Review Questionsp. 556
Discussion Questions and Problemsp. 557
Answers to Chapter Quizp. 563
Special Topics in Accounting Information Systemsp. 564
Management Decision Making and Reportsp. 564
Learning Objectivesp. 564
Managers and Decisionsp. 564
Reporting to Managementp. 574
Summaryp. 586
Glossaryp. 586
Chapter Quizp. 587
Review Problemp. 588
Solution to Review Problemp. 589
Review Questionsp. 590
Discussion Questions and Problemsp. 591
Answers to Chapter Quizp. 600
File Processing and Data Management Conceptsp. 601
Learning Objectivesp. 601
Introductory Terminologyp. 601
The Evolution of Database Technologyp. 606
Database Management Systems and Their Architecturep. 609
Database Management Systems and Databases in Practicep. 627
Summaryp. 634
Glossaryp. 636
Chapter Quizp. 637
Review Problemp. 638
Solution to Review Problemp. 638
Review Questionsp. 638
Discussion Questions and Problemsp. 639
Answers to Chapter Quizp. 647
Auditing Information Technologyp. 648
Learning Objectivesp. 648
Information Systems Auditing Conceptsp. 648
Information Systems Auditing Technologyp. 652
Types of Information Systems Auditsp. 662
Summaryp. 666
Glossaryp. 666
Chapter Quizp. 667
Review Problemp. 668
Solution to Review Problemp. 668
Review Questionsp. 669
Discussion Questions and Problemsp. 669
Answers to Chapter Quizp. 676
Indexp. 677
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The ninth edition of Accounting Information Systems stresses electronic commerce applied within the context of business processes, transaction cycles, and internal control. Detailed material on business processes and internal control is central to the topical organization. The business process chapters are SAPTM-oriented and rely on SAP concepts to illustrate contemporary ERP systems. However, these chapters do not require the instructor to possess technical expertise in SAPTM. The detailed material on internal controls in these chapters is consistent with other, non-SAP, approaches to ERP There is an extensive CPA examination problem set pertaining to business processes and internal controls, with complete answers and explanations in the Instructor's Manual. The ninth edition has three fewer chapters than the eighth edition. This has been done to emphasize the textbook's core coverage of business processes, transaction cycles, and internal controls. These topics have been central to this textbook since its original publication in 1980. The recent passage of the Sarbanes-Oxley Act is a testament to the continuing importance of these topics. An understanding of business processes is fundamental to contemporary auditing, professional, and legal considerations relating to an organization's internal control processes. Each process is subject to loss exposures. Management should develop detailed control objectives for each process. Such control objectives provide a basis for analysis and audit of an organization's internal control processes as well as a basis for managing the loss exposures that are associated with an organization's dependence on information systems. Each chapter contains the following instructional aids: Learning Objectives Glossary Chapter Quiz Review Questions The chapters in Part I survey information technology, systems techniques, electronic commerce, internal control, and computer security. Chapter 1 surveys the relationships between accounting and information technology and thus serves as a general introduction to the text. Chapter 2 provides detailed coverage of flowcharting and other systems documentation techniques. Chapter 3 provides a comprehensive survey of the Internet, electronic commerce, and information technology. Chapters 4 and 5 provide a foundation in internal controls and computer security. Part II, consisting of Chapters 6-9, provides comprehensive coverage of business processes, focusing on those processes most relevant to the accountant. Each process is flowcharted and explained, with a focus on applying the relevant internal controls. Part III provides coverage of systems development in two chapters. Chapter 10 covers systems development and analysis, and Chapter 11 covers implementation. Part IV, consisting of Chapters 12 and 13, includes applications of AIS relating to databases and auditing. Chapter 12 has been revised with a discussion of SQL. A new Internet-based, active-learning supplement allows students to run SQL against the Electric Books database which is described in the chapter. NEW AND RETAINED FEATURES Updated coverage of contemporary information technology including ERP, Web-based commerce, EDI, EFT paperless accounting systems, security, and disaster planning. Streamlined from 16 to 13 chapters to emphasize the textbook's core coverage of business processes, transaction cycles, and internal controls. Extensive CPA examination problem set (multiple-choice and essay questions) pertaining to business processes and internal controls, with answers and explanations in the Instructor's Manual. The discussion of database technology has been revised with a discussion of SQL and includes an Internet-based, active-learning supplement that allows students to run SQL against a database which is documented in the text. THE INSTRUCTOR'S RESOURCE AND SOLU

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