Accounting Information Systems: Essential Concepts and Applications, 4th Edition

by Joseph W. Wilkinson (Emeritus, Arizona State Univ.); Michael J. Cerullo (Southwest Missouri State Univ.); Vasant Raval (Creighton Univ.); Bernard Wong-On-Wing (Washington State Univ.)

• ISBN13: 9780471253525
• ISBN10: 0471253529
• Edition: 4th
• Format: Hardcover
• Copyright: 1999-10-01
• Publisher: Wiley
• More Book Details

Summary

Intended for a one-semester course in Accounting Information Systems taught at the sophomore, junior, or senior level at most two- and four-year schools. This revision is completely streamlined, includes new pedagogy, and is accompanied by a CD-ROM containing added coverage, making it flexible enough to suit a variety of different approaches to the course.

Author Biography

Joseph W. Wilkinson, Arizona State University (Emeritus);
Michael J. Cerullo, Southwest Missouri State University;
Vasant Raval, Creighton University;
Bernard Wong-On-Wing, Washington State University

Table of Contents

PART I OVERVIEW OF SYSTEMS
The Study of Accounting Information Systems	3	(28)
The Business Environment and the AIS	31	(34)
AIS Enhancements Through Information Technology and Networks	65	(38)
PART II COMPUTER SYSTEMS FUNCTIONS
Data Management	103	(29)
Computer-Based Transaction Processing	132	(58)
Database Modeling and Applications	190	(43)
PART III CONTROL CONCEPTS AND PROCEDURES
Risk Exposures and the Internal Control Structure	233	(34)
General Controls and Application Controls	267	(40)
Security for Transaction/Information Processing Support Systems	307	(34)
Auditing of Information Systems	341	(34)
PART IV TRANSACTION CYCLES
The General Ledger and Financial Reporting Cycle	375	(41)
The Revenue Cycle	416	(53)
The Expenditure Cycle	469	(50)
PART V DEVELOPMENT OF INFORMATION SYSTEMS
Systems Development	519	(62)
Index	581