Core Concepts of Accounting Information Systems

by Moscove, Stephen A.; Simkin, Mark G., Ph.D.; Bagranoff, Nancy A.

• ISBN13: 9780471283041
• ISBN10: 0471283045
• Edition: 6th
• Format: Paperback
• Copyright: 1998-01-01
• Publisher: John Wiley & Sons Inc

Summary

Newly updated and revised for 2005, the Ninth Edition welcomes new coauthor Carolyn Strand Norman, and provides the latest information on e-commerce, XBRL, enterprise-wide software, data modeling and databases, computer technology, and more. Students will discover how accounting information systems collect, record, and store business data; learn how to develop effective internal control systems; and examine the accountant' s role in designing, developing, implementing, and maintaining accounting information systems.

Table of Contents

PART ONE AN INTRODUCTION TO ACCOUNTING INFORMATION SYSTEMS	1	(94)
Chapter 1 Accounting Information Systems and the Accountant	3	(25)
What Are Accounting Information Systems?	5	(4)
Accounting in the Information Age	9	(8)
Careers in Accounting Information Systems	17	(3)
AIS at Work-The CPA Vision Project	20	(8)
Chapter 2 The Technology of Accounting Information Systems	28	(31)
The Importance of Information Technology to Accountants	29	(1)
Input, Processing and Output Devices	30	(9)
Secondary Storage Devices	39	(3)
Data Communications and Networks	42	(5)
Computer Software	47	(2)
AIS at Work-Two Executives at Wal-Mart Talk About Their Data Communications System	49	(10)
Chapter 3 Documenting Accounting Information Systems	59	(36)
Why Documentation Is Important	60	(2)
Document and System Flowcharts	62	(8)
Data Flow Diagrams	70	(6)
Other Documentation Tools	76	(5)
End-User Computing and Documentation	81	(2)
AIS at Work-Documenting Systems at Hughes Supply	83	(12)
PART TWO ACCOUNTING INFORMATION SYSTEMS FOR COLLECTING, RECORDING, AND STORING BUSINESS DATA	95	(104)
Chapter 4 Transaction Processing: Fundamentals and Major Processing Cycles	97	(36)
Transaction Processing Fundamentals	98	(6)
Collecting and Reporting Accounting Information	104	(4)
Transaction Processing Cycles	108	(12)
AIS at Work-A Paperless Accounts Payable System at Lord Corporation	120	(13)
Chapter 5 Transaction Processing: Additional Cycles, Special Industries, and Accounting Software	133	(33)
Additional Transaction Processing Cycles	134	(8)
Transaction Processing in Special Industries	142	(6)
Accounting Software	148	(3)
Accounting Information Systems in the Information Age	151	(2)
AIS at Work-Retail Information Systems Open Up	153	(13)
Chapter 6 Databases and Data Modeling for Accounting Information Systems	166	(33)
Database Concepts	167	(4)
Database Design and Data Modeling	171	(9)
Database Structures, Object-Oriented Databases, and Multimedia Databases	180	(3)
Database Management Systems	183	(5)
AIS at Work-Data Warehousing at Dow Chemical Company	188	(11)
PART THREE INTERNAL CONTROLS WITHIN ACCOUNTING INFORMATION SYSTEMS	199	(128)
Chapter 7 Introduction to Internal Control Systems	201	(31)
Internal Control Systems: Definition and Components	202	(4)
Control Procedures Analyzed	206	(3)
Cost-Benefit Concept for Developing Controls	209	(2)
Essential Elements of an Internal Control System	211	(10)
AIS at Work-Reducing Employee Theft Can Boost Bottom Line	221	(11)
Chapter 8 Controls for Computerized Accounting Information Systems	232	(34)
General Controls Within IT Environments	233	(11)
Application Controls Within IT Environments	244	(8)
Controls in the Information Age	252	(3)
AIS at Work-Rolling Recovery	255	(11)
Chapter 9 Computer Crime and Ethics	266	(31)
Computer Crime: An Overview	267	(4)
Four Representative Computer Crimes	271	(9)
Thwarting Computer Abuse	280	(4)
Computers and Ethical Behavior	284	(2)
AIS At Work-Firms Fight Back	286	(11)
Chapter 10 Auditing Computerized Accounting Information Systems	297	(30)
The Audit Function	298	(6)
Auditing Computerized Accounting Information Systems	304	(8)
Auditing with the Computer	312	(2)
Auditing in the Information Age	314	(2)
AIS at Work-Hacker Practices	316	(11)
PART FOUR DEVELOPING EFFECTIVE ACCOUNTING INFORMATION SYSTEMS	327	(100)
Chapter 11 Systems Study: Planning and Analysis	329	(30)
The System Development Life Cycle	331	(1)
Systems Planning	332	(4)
Systems Analysis	336	(11)
Business Process Reengineering	347	(2)
AIS at Work-Making the Right Choice in Hiring a Consultant	349	(10)
Chapter 12 Systems Study: Design Work	359	(30)
Systems Design Procedures	361	(15)
Prototyping	376	(4)
AIS at Work-Sony Corporation's Use of the CASE Tool	380	(9)
Chapter 13 Completion of Systems Study	389	(38)
Systems Implementation	390	(16)
Systems Follow-Up	406	(2)
Alternative Approach to Systems Development	408	(3)
Are Companies Moving Too Fast in the Information Age?	411	(1)
AIS at Work-Blue Cross Abandons a Runaway	412	(15)
PART FIVE SPECIAL TOPICS IN ACCOUNTING INFORMATION SYSTEMS	427	(55)
Chapter 14 Information and Knowledge Processing Systems in Accounting	429	(32)
Information and Knowledge Processing	430	(2)
Information Processing Systems in Accounting	432	(6)
Solving Accounting Problems With Artificial Intelligence	438	(11)
Comparing Information and Knowledge Processing Systems	449	(1)
AIS at Work-Deloitte & Touche's Top Management Fraud Diagnostic Tool	450	(11)
Chapter 15 Electronic Commerce and the Internet	461	(21)
The Internet and World Wide Web	462	(5)
Electronic Commerce	467	(4)
Computer Security on the Internet	471	(5)
AIS at Work-Using EDI at Los Angeles County	476	(6)
Index	482