Accounting Information Systems: Controls and Processes, 1st Edition

by Leslie Turner; Andrea Weickgenannt

• ISBN13: 9780471479512
• ISBN10: 0471479519
• Edition: 1st
• Format: Hardcover
• Copyright: 2008-04-01
• Publisher: WILEY

Summary

Master the technological tools of today's accounting profession In your grandfather's day, the ledger book was the accountant's bible. Today, technology is king. From simple programs such as UBS and MYOB to complex enterprise-level systems, accounting systems play a critical function in maintaining accounting data and administering internal controls in any organization. Any aspiring accountant must fully grasp how information systems work, what their capabilities are, and their incorporation into a company's business processes and internal controls. Stressing simplicity and accessibility while avoiding confusing jargon, Accounting Information Systems: The Processes and Control introduces you in simple and clear language to the technology utilized by accountants. Using simple process maps, document flowcharts, and data flow diagrams, this comprehensive yet easily comprehended book defines business processes and explains the foundational concepts of accounting information systems (AIS). It goes on to give you a solid understanding of: * The proper control environment for overseeing and controlling processes * Ethics and fraud prevention, corporate and IT governance, and auditing procedures, including the COSO framework and the Trust Principles * Business processes--from revenue and cash collection to expenditure and administrative--and the internal controls in organizations * The hardware, software, and systems that support the business processes Offering real-world examples, helpful screen captures, exercises, and other features designed to enhance your mastery of the material, this book prepares you for working with the accounting information systems that are so essential to the profession today.

Author Biography

LESLIE TURNER is the Chair of the Accounting department at Northern Kentucky University.

ANDREA WICKGENANNT is a member of the accountancy faculty at Northern Kentucky University.

Table of Contents

–

Introduction

 Introduction to AIS

 Foundational Concepts of the AIS (Including an REA Appendix)

– Control Environment

 Ethics, Fraud, and Internal Control

 Internal Controls in IT Systems

 Corporate Governance and Sarbanes Oxley Act

 IT Governance

 Auditing IT systems

– Business Processes

 Revenue and Cash Collection Processes and Controls

 Expenditure Processes and Controls - Purchases

 Expenditure Processes and Controls - Payroll and Fixed Assets

 Conversion Processes and Controls

 Administrative Processes and Controls

– It Infrastructure to Enable Processes 

 Direct Access Files, and Data Base Systems

 E-commerce and E-business

 ERP Systems

Table of Contents provided by Publisher. All Rights Reserved.