Core Concepts of Accounting Information Systems - Bookswagon
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Core Concepts of Accounting Information Systems

Core Concepts of Accounting Information Systems


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About the Book

Mark Simkin, Jacob Rose, and Carolyn S. Norman's essential text helps students understand basic AIS concepts and provides instructors the flexibility to support how they teach the course, while still covering the basic concepts of Accounting Information Systems (AIS).   Given the variety of objectives for an AIS course and the different ways that instructors teach it, the authors developed Core Concepts of Accounting Information Systems covers only the core topics what are covered in any AIS course. The text is designed for a one-semester course in AIS and may be used at the community college, baccalaureate, or graduate level.

Table of Contents:
PART ONE AN INTRODUCTION TO ACCOUNTING INFORMATION SYSTEMS/ 1 CHAPTER 1 Accounting Information Systems and the Accountant/ 3 Introduction/ 4 What Are Accounting Information Systems?/ 4 What’s New in Accounting Information Systems?/ 9 Accounting and IT/ 14 Careers in Accounting Information Systems/ 21 CHAPTER 2 Information Technology and AISs/ 33 Introduction/ 34 The Importance of Information Technology to Accountants/ 34 Input, Processing, and Output Devices/ 36 Secondary Storage Devices/ 46 Data Communications and Networks/ 50 Computer Software/ 57 PART TWO DATABASES/ 73 CHAPTER 3 Data Modeling/ 75 Introduction/ 76 An Overview of Databases/ 76 Steps in Developing a Database Using the Resources, Events, and Agents Model/ 83 Normalization/ 91 CHAPTER 4 Organizing and Manipulating the Data in Databases/ 103 Introduction/ 104 Creating Database Tables in Microsoft Access/ 104 Entering Data in Database Tables/ 111 Extracting Data from Databases: Data Manipulation Languages/ 116 Recent Database Advances and Data Warehouses/ 123 CHAPTER 5 Database Forms and Reports/ 139 Introduction/ 140 Forms/ 140 Reports/ 147 PART THREE DOCUMENTING BUSINESS PROCESSES/ 165 CHAPTER 6 Documenting Accounting Information Systems/ 167 Introduction/ 168 Why Documentation Is Important/ 168 Primary Documentation Methods/ 171 Other Documentation Tools/ 186 End-User Computing and Documentation/ 191 CHAPTER 7 Accounting Information Systems and Business Processes: Part I/ 207 Introduction/ 208 Business Process Fundamentals/ 208 Collecting and Reporting Accounting Information/ 210 The Sales Process/ 215 The Purchasing Process/ 220 Current Trends in Business Processes/ 227 CHAPTER 8 Accounting Information Systems and Business Processes: Part II/ 239 Introduction/ 240 The Resource Management Process/ 240 The Production Process/ 246 The Financing Process/ 252 Business Processes in Special Industries/ 256 Business Process Reengineering/ 260 PART FOUR INTERNAL CONTROL SYSTEMS AND COMPUTER CRIME, ETHICS, AND PRIVACY/ 271 CHAPTER 9 Introduction to Internal Control Systems/ 273 Introduction/ 274 1992 COSO Report/ 276 Updates on Risk Assessment/ 278 Examples of Control Activities/ 281 Update on Monitoring/ 289 2011 COBIT, Version 5/ 290 Types of Controls/ 292 Evaluating Controls/ 293 CHAPTER 10 Computer Controls for Organizations and Accounting Information Systems/ 307 Introduction/ 308 Enterprise Level Controls/ 308 General Controls for Information Technology/ 312 Application Controls for Transaction Processing/ 324 CHAPTER 11 Computer Crime, Fraud, Ethics, and Privacy/ 341 Introduction/ 342 Computer Crime, Abuse, and Fraud/ 342 Three Examples of Computer Crimes/ 348 Preventing Computer Crime and Fraud/ 354 Ethical Issues, Privacy, and Identity Theft/ 361 PART FIVE SPECIAL TOPICS IN ACCOUNTING INFORMATION SYSTEMS/ 377 CHAPTER 12 Information Technology Auditing/ 379 Introduction/ 380 The Audit Function/ 380 The Information Technology Auditor’s Toolkit/ 386 Auditing Computerized Accounting Information Systems/ 389 Information Technology Auditing Today/ 396 CHAPTER 13 Developing and Implementing Effective Accounting Information Systems/ 409 Introduction/ 410 The Systems Development Life Cycle/ 410 Systems Planning/ 412 Systems Analysis/ 414 Detailed Systems Design/ 419 Implementation, Follow-Up, and Maintenance/ 428 CHAPTER 14 Accounting on the Internet/ 447 Introduction/ 448 The Internet and World Wide Web/ 448 XBRL—Financial Reporting on the Internet/ 451 Electronic Business/ 455 Privacy and Security on the Internet/ 461 CHAPTER 15 Accounting and Enterprise Software/ 481 Introduction/ 482 Integrated Accounting Software/ 482 Enterprise-Wide Information Systems/ 486 Selecting a Software Package/ 496 Glossary/ 509 Index/ 521


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Product Details
  • ISBN-13: 9781118214107
  • Publisher: John Wiley & Sons Inc
  • Publisher Imprint: John Wiley & Sons Inc
  • Language: English
  • ISBN-10: 1118214102
  • Publisher Date: 22 Nov 2011
  • Binding: Digital download
  • Returnable: N


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