Core Concepts of Accounting Information Systems

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

• ISBN13: 9780471383833
• ISBN10: 047138383X
• Edition: 7th
• Format: Paperback
• Copyright: 2000-12-01
• Publisher: John Wiley & Sons Inc

Summary

The name areas for AIS, as identified by the AAA Committee on Contemporary Approach to Teaching AIS, are all addressed. Real world cases are woven into the text material. Each chapter highlights a real world case or concept in the AIS at Work feature.

Table of Contents

PART ONE AN INTRODUCTION TO ACCOUNTING INFORMATION SYSTEMS	1	(98)
Accounting Information Systems and the Accountant	3	(27)
What Are Accounting Information Systems?	5	(4)
Accounting in the Information Age	9	(9)
Careers in Accounting Information Systems	18	(3)
AIS at Work---The CPA Vision Project	21	(9)
The Technology of Accounting Information Systems	30	(33)
Input, Processing, and Output Devices	32	(9)
Secondary Storage Devices	41	(4)
Data Communications and Networks	45	(6)
Computer Software	51	(2)
AIS at Work---Two Executives at Wal-Mart Talk About Their Data Communications System	53	(10)
Documenting Accounting Information Systems	63	(36)
Why Documentation is Important	64	(2)
Document and System Flowcharts	66	(8)
Data Flow Diagrams	74	(6)
Other Documentation Tools	80	(3)
End-User Computing and Documentation	83	(4)
AIS at Work-Documenting Systems at Hughes Supply	87	(12)
PART TWO ACCOUNTING INFORMATION SYSTEMS FOR COLLECTING, RECORDING, AND STORING BUSINESS DATA	99	(108)
Transaction Processing: Fundamentals and Major Processing Cycles	101	(37)
Transaction Processing Fundamentals	102	(6)
Collecting and Reporting Accounting Information	108	(4)
Transaction Processing Cycles	112	(14)
AIS at Work-A Paperless Accounts Payable System at Lord Corporation	126	(12)
Transaction Processing: Additional Cycles, Special Industries, and Accounting Software	138	(34)
Additional Transaction Processing Cycles	139	(8)
Transaction Processing in Special Industries	147	(6)
Accounting and Enterprise Software	153	(4)
Business Process Reengineering	157	(2)
AIS at Work-Retail Information Systems Open Up	159	(13)
Databases and Data Modeling	172	(35)
Database Concepts	173	(4)
Database Design and Data Modeling	177	(10)
Database Structures, Object-Oriented Databases, and Multimedia Databases	187	(3)
Database Management Systems	190	(5)
AIS at Work-Data Warehousing at Dow Chemical Company	195	(12)
PART THREE CONTROLS AND SECURITY IN ACCOUNTING INFORMATION SYSTEMS	207	(136)
Introduction to Internal Control Systems	209	(32)
Internal Control Systems: Definition and Components	210	(5)
Control Procedures Analyzed	215	(2)
Cost-Benefit Concept for Developing Controls	217	(3)
Essential Elements of an Internal Control System	220	(10)
AIS at Work-Reducing Employee Theft Can Boost Bottom Line	230	(11)
Controls for Computerized Accounting Information Systems	241	(38)
General Controls Within IT Environments	242	(12)
Application Controls Within IT Environments	254	(9)
Database Controls	263	(1)
Controls in the Information Age	263	(4)
AIS at Work-Omega Engineering	267	(12)
Computer Crime and Ethics	279	(33)
Computer Crime: An Overview	281	(4)
Examples of Computer-Crime Cases	285	(10)
Thwarting Computer Abuse	295	(4)
Computers and Ethical Behavior	299	(2)
AIS at Work-Firms Fight Back	301	(11)
Auditing Computerized Accounting Information Systems	312	(31)
The Audit Function	313	(7)
Auditing Computerized Accounting Information Systems	320	(8)
Auditing With the Computer	328	(4)
Auditing in the Information Age	332	(1)
AIS at Work-Hacker Practices	333	(10)
PART FOUR DEVELOPING EFFECTIVE ACCOUNTING INFORMATION SYSTEMS	343	(2)
Systems Study: Planning and Analysis	345	(1)
The System Development Life Cycle: An Introduction	346	(4)
Systems Planning and the Initial Investigation	350	(4)
Systems Analysis	354	(7)
AIS at Work-Making the Right Choice When Hiring a Consultant	361	(11)
Systems Study: System Design	372	(29)
The Feasibility Evaluation	373	(7)
Detailed Systems Design	380	(8)
Selecting A Final System	388	(3)
AIS at Work-Sony Corporation Uses a Case Tool	391	(10)
Systems Study: Implementation and Maintenance	401	(34)
Systems Implementation	402	(12)
Systems Follow-up and Maintenance	414	(2)
Outsourcing	416	(2)
AIS at Work-Blue Cross Abandons a Runaway Project	418	(17)
PART FIVE SPECIAL TOPICS IN ACCOUNTING INFORMATION SYSTEMS	435	(62)
Information and Knowledge Processing Systems in Accounting	437	(34)
Information and Knowledge Processing	438	(3)
Information Processing Systems in Accounting	441	(5)
Solving Accounting Problems with Artificial Intelligence	446	(13)
Comparing Information and Knowledge Processing Systems	459	(1)
AIS at Work-Deloitte & Touche's Top Management Fraud Diagnostic Tool	460	(11)
Electronic Commerce and the Internet	471	(26)
The Internet and World Wide Web	472	(6)
Electronic Commerce	478	(5)
Privacy and Security on the Internet	483	(7)
AIS at Work-Using EDI at Los Angeles County	490	(7)
Index	497