Synopses & Reviews
For undergraduate and graduate courses in AIS
The market-leading text with the most comprehensive, flexible coverage of AIS available.
This market-leading text delivers the most comprehensive and flexible coverage of the our major approaches to teaching AIS, while allowing instructors the flexibility to reorder chapters and focus the material to suit their individual course needs. This new edition has been updated to cover all of the most recent developments in AIS and to show AIS has changed the roles of an accountant.
Teaching and Learning Experience
This texts presents a better teaching and learning experience—for you and your students. Here's how:
- Students see the concepts in action
- Up-to-date information covers critical topics
- Students get numerous opportunities to practice and hone their skills
- Instructors get the flexibility to tailor the material to fit their individual course needs
Synopsis
For undergraduate and graduate courses in AIS
The market-leading text with the most comprehensive, flexible coverage of AIS available.
This market-leading text delivers the most comprehensive and flexible coverage of the our major approaches to teaching AIS, while allowing instructors the flexibility to reorder chapters and focus the material to suit their individual course needs. This new edition has been updated to cover all of the most recent developments in AIS and to show AIS has changed the roles of an accountant.
Teaching and Learning Experience This texts presents a better teaching and learning experience for you and your students. Here's how:
- Students see the concepts in action
- Up-to-date information covers critical topics
- Students get numerous opportunities to practice and hone their skills
- Instructors get the flexibility to tailor the material to fit their individual course needs
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Table of Contents
BRIEF CONTENTS
Preface xix
Part I: Conceptual Foundations of Accounting Information
Systems 1
Chapter 1: Accounting Information Systems: An Overview 2
Chapter 2: Overview of Transaction Processing and Enterprise
Resource Planning Systems 24
Chapter 3: Systems Documentation Techniques 48
Chapter 4: Relational Databases 82
Part II: Control and Audit of Accounting Information
Systems 121
Chapter 5: Computer Fraud 122
Chapter 6: Computer Fraud and Abuse Techniques 150
Chapter 7: Control and Accounting Information Systems 188
Chapter 8: Controls for Information Security 228
Chapter 9: Confidentiality and Privacy Controls 260
Chapter 10: Processing Integrity and Availability Controls 286
Chapter 11: Auditing Computer-Based Information Systems 310
Part III: Accounting Information Systems Applications 337
Chapter 12: The Revenue Cycle: Sales to Cash Collections 338
Chapter 13: The Expenditure Cycle: Purchasing to Cash
Disbursements 378
Chapter 14: The Production Cycle 414
Chapter 15: The Human Resources Management and Payroll Cycle
442
Chapter 16: General Ledger and Reporting System 470
Part IV: The REA Data Model 501
Chapter 17: Database Design Using the REA Data Model 502
Chapter 18: Implementing an REA Model in a Relational Database 534
Chapter 19: Special Topics in REA Modeling 556
Part V: The Systems Development Process 587
Chapter 20: Introduction to Systems Development and Systems
Analysis 588
Chapter 21: AIS Development Strategies 622
Chapter 22: Systems Design, Implementation, and Operation 650
Glossary 676
Index 697