The Design, Selection, and Implementation of Accounting Information Systems

by Heagy, Cynthia D.

• ISBN13: 9780873935494
• ISBN10: 0873935497
• Edition: 4th
• Format: Hardcover
• Copyright: 1999-04-30
• Publisher: Cengage Learning

Summary

This completely revised, fourth edition of The Design Selection & Implementation of Accounting Information Systems focuses on AIS concepts that make students more marketable in the current accounting environment. Today, more than 90 percent of accounting systems are commercially licensed. This has driven a market demand for accounting graduates who can install, operate, and audit commercial accounting information systems. In contrast to traditional accounting systems texts that emphasize systems development, this text gives students the theoretical foundation and skills to conduct a requirements analysis, search for a commercial solution, and successfully implement the software package selected. The authors combine a strong presentation of essential AIS concepts with numerous examples of leading commercial accounting systems software.

Table of Contents

1. Significance of Accounting Information Systems and the Accountant's Role. 2. Accounting Systems Documentation. 3. Essential Elements and Basic Activities of Accounting Systems. 4. Data Flows, Activities, and Structure of Accounting Systems. 5. General Reporting Principles, Coding Methods, and Audit Trails. 6. The Financial Process. 7. The Revenue Process. 8. The Purchasing Process. 9. The Inventory Process. 10. Database Structure of Accounting Systems. 11. Developing a Relational Database for an Accounting Information Systems. 12. Hardware and Software Platforms for Accounting Information Systems. 13. Internal Control and Risk Assessment. 14. Control Activities and Monitoring. 15. Paperless Accounting Systems and Enabling Technologies. 16. AIS Selection and Implementation.