Accounting Information Systems

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  • Edition: 11th
  • Format: Hardcover
  • Copyright: 2009-01-01
  • Publisher: Prentice Hall
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Supplemental Materials

What is included with this book?


KEY BENEFIT: Thorough and up-to-date, this book supports any of the most popular approaches to AIS: focus on transaction cycles and controls; focus on systems life cycle; focus on databases and data modeling; or focus on computer-based controls, fraud and auditing. KEY TOPICS: The book begins with an overview and conceptual foundations then goes on to discuss control and audit of accounting information systems, accounting information systems applications, and the systems development process. MARKET: For CPAs and corporate accountants.

Table of Contents

Prefacep. xvii
Conceptual Foundations of Accounting Information Systemsp. 1
Accounting Information Systems: An Overviewp. 2
Overview of Business Processesp. 24
Systems Development and Documentation Techniquesp. 60
Relational Databasesp. 104
Control and Audit of Accounting Information Systemsp. 141
Computer Fraud and Abusep. 142
Control and Accounting Information Systemsp. 188
Information Systems Controls for Systems Reliability Part 1: Information Securityp. 236
Information Systems Controls for System Reliability Part 2: Confidentiality, Privacy, Processing Integrity, and Availabilityp. 276
Auditing Computer-Based Information Systemsp. 310
Accounting Information Systems Applicationsp. 347
The Revenue Cycle: Sales and Cash Collectionsp. 352
The Expenditure Cycle: Purchasing and Cash Disbursementsp. 408
The Production Cyclep. 456
The Human Resources Management and Payroll Cyclep. 490
General Ledger and Reporting Systemp. 522
Database Design Using the REA Data Modelp. 552
Implementing an REA Model in a Relational Databasep. 588
Special Topics in REA Modelingp. 616
The Systems Development Processp. 651
Introduction to Systems Development and Systems Analysisp. 652
AIS Development Strategiesp. 700
Systems Design, Implementation, and Operationp. 740
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