PART ONE AN INTRODUCTION TO ACCOUNTING INFORMATION SYSTEMS. |
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CHAPTER 1 Accounting Information Systems and the Accountant. |
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What are Accounting Information Systems? |
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What's New in Accounting Information Systems? |
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Careers in Accounting Information Systems. |
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CHAPTER 2 Information Technology and AISs. |
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The Importance of Information Technology to Accountants. |
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Input, Processing, and Output Devices. |
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Secondary Storage Devices. |
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Data Communications and Networks. |
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CHAPTER 3 Documenting Accounting Information Systems. |
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Why Documentation is Important. |
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Document and System Flowcharts. |
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Process Maps and Data Flow Diagrams. |
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Other Documentation Tools. |
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End-User Computing and Documentation. |
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PART TWO USING ACCOUNTING INFORMATION. |
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CHAPTER 4 Business Processes I. |
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Business Process Fundamentals. |
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Collecting and Reporting Accounting Information. |
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Two Core Business Processes. |
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Business Processes and Businesses without Boundaries. |
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CHAPTER 5 Business Processes II. |
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The Resource Management Process. |
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Business Processes in Special Industries. |
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Monitoring Business Processes. |
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CHAPTER 6 Accounting and Enterprise Software. |
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Integrated Accounting Software Programs. |
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Enterprise-Wide Accounting Software Solutions. |
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Selecting Accounting and Enterprise Software. |
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PART THREE CONTROLS, SECURITY, PRIVACY, AND ETHICS FOR ACCOUNTING INFORMATION SYSTEMS. |
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CHAPTER 7 Computer Crime, Ethics, and Privacy. |
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Computer Crime, Abuse, and Fraud. |
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Examples of Computer Crimes. |
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Mitigating Computer Crime and Fraud. |
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Ethical Issues, Privacy, and Identity Theft. |
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CHAPTER 8 Introduction to Internal Control Systems. |
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Internal Control Systems: Definition and Frameworks. |
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Preventive, Detective, and Corrective Controls. |
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Control Activities within an Internal Control System. |
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Cost-Benefit Concept for Developing Controls. |
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CHAPTER 9 Computer Controls for Organizations and Accounting Information Systems. |
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Level I: General Controls for Organizations. |
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Level II: Information Technology General Controls. |
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Level III: Application Controls for Transaction Processing. |
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PART FOUR SPECIAL TOPICS IN ACCOUNTING INFORMATION SYSTEMS. |
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CHAPTER 10 Developing and Implementing Effective Accounting Information Systems. |
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The System Development Life Cycle. |
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Implementation, Follow-Up, and Maintenance. |
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CHAPTER 11 Information Technology Auditing. |
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The Information Technology Auditor’s Toolkit. |
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Auditing the Computerized Accounting Information System. |
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Information Technology Auditing Today. |
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CHAPTER 12 Accounting on the Internet. |
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The Internet and World Wide Web. |
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XBRL—Financial Reporting on the Internet. |
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Privacy and Security on the Internet. |
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PART FIVE DATABASES. |
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CHAPTER 13 Data Modeling. |
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An Overview of Databases. |
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Steps in Creating a Database Using REA. |
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Creating Database Tables and Records. |
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CHAPTER 14 Organizing and Manipulating the Data in Databases. |
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Validating the Data in Databases. |
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Extracting Data from Databases: Data Manipulation Languages (DMLs). |
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Object-Oriented Databases, Multimedia Databases, and Data Warehouses. |
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CHAPTER 15 Creating Database Forms and Reports. |
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