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Core Concepts of Accounting Information Systems 11th Revised edition [Minkštas viršelis]

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  • Formatas: Paperback / softback, 544 pages, aukštis x plotis x storis: 253x205x20 mm, weight: 884 g, Illustrations
  • Išleidimo metai: 18-Dec-2009
  • Leidėjas: John Wiley & Sons Ltd
  • ISBN-10: 0470507020
  • ISBN-13: 9780470507025
Kitos knygos pagal šią temą:
  • Formatas: Paperback / softback, 544 pages, aukštis x plotis x storis: 253x205x20 mm, weight: 884 g, Illustrations
  • Išleidimo metai: 18-Dec-2009
  • Leidėjas: John Wiley & Sons Ltd
  • ISBN-10: 0470507020
  • ISBN-13: 9780470507025
Kitos knygos pagal šią temą:
This essential text provides a strong foundation to accountants by offering concise, user-friendly coverage of core topics. Newly updated and revised, this eleventh edition has been reorganized to strengthen its flexibility. Expanded coverage is presented on Sarbanes-Oxley, Cobit Version 4, XBRL, and of risk and governance. Case in Point sections highlight how the concepts are applied in the field. Multiple choice questions at the end of the chapters help reinforce the material. An updated database chapter also provides hands-on instruction in Microsoft Access. Accountants will be able to use this information to effectively utilize the right information system for their needs.
PART ONE AN INTRODUCTION TO ACCOUNTING INFORMATION SYSTEMS.
CHAPTER 1 Accounting Information Systems and the Accountant.
Introduction.
What are Accounting Information Systems?
What's New in Accounting Information Systems?
Accounting and IT.
Careers in Accounting Information Systems.
CHAPTER 2 Information Technology and AISs.
Introduction.
The Importance of Information Technology to Accountants.
Input, Processing, and Output Devices.
Secondary Storage Devices.
Data Communications and Networks.
Computer Software.
CHAPTER 3 Documenting Accounting Information Systems.
Introduction.
Why Documentation is Important.
Document and System Flowcharts.
Process Maps and Data Flow Diagrams.
Other Documentation Tools.
End-User Computing and Documentation.
PART TWO USING ACCOUNTING INFORMATION.
CHAPTER 4 Business Processes I.
Introduction.
Business Process Fundamentals.
Collecting and Reporting Accounting Information.
Two Core Business Processes.
Business Processes and Businesses without Boundaries.
CHAPTER 5 Business Processes II.
Introduction.
The Resource Management Process.
The Production Process.
The Financing Process.
Business Processes in Special Industries.
Monitoring Business Processes.
CHAPTER 6 Accounting and Enterprise Software.
Introduction.
Integrated Accounting Software Programs.
Enterprise-Wide Accounting Software Solutions.
Selecting Accounting and Enterprise Software.
PART THREE CONTROLS, SECURITY, PRIVACY, AND ETHICS FOR ACCOUNTING INFORMATION SYSTEMS.
CHAPTER 7 Computer Crime, Ethics, and Privacy.
Introduction.
Computer Crime, Abuse, and Fraud.
Examples of Computer Crimes.
Mitigating Computer Crime and Fraud.
Ethical Issues, Privacy, and Identity Theft.
CHAPTER 8 Introduction to Internal Control Systems.
Introduction.
Internal Control Systems: Definition and Frameworks.
Preventive, Detective, and Corrective Controls.
Control Activities within an Internal Control System.
Cost-Benefit Concept for Developing Controls.
CHAPTER 9 Computer Controls for Organizations and Accounting Information Systems.
Introduction.
Level I: General Controls for Organizations.
Level II: Information Technology General Controls.
Level III: Application Controls for Transaction Processing.
PART FOUR SPECIAL TOPICS IN ACCOUNTING INFORMATION SYSTEMS.
CHAPTER 10 Developing and Implementing Effective Accounting Information Systems.
Introduction.
The System Development Life Cycle.
Systems Planning.
Systems Analysis.
Detailed Systems Design.
Implementation, Follow-Up, and Maintenance.
CHAPTER 11 Information Technology Auditing.
Introduction.
The Audit Function.
The Information Technology Auditor’s Toolkit.
Auditing the Computerized Accounting Information System.
Information Technology Auditing Today.
CHAPTER 12 Accounting on the Internet.
Introduction.
The Internet and World Wide Web.
XBRL—Financial Reporting on the Internet.
Electronic Commerce.
Privacy and Security on the Internet.
PART FIVE DATABASES.
CHAPTER 13 Data Modeling.
Introduction.
An Overview of Databases.
Steps in Creating a Database Using REA.
Creating Database Tables and Records.
CHAPTER 14 Organizing and Manipulating the Data in Databases.
Introduction.
Normalization.
Validating the Data in Databases.
Extracting Data from Databases: Data Manipulation Languages (DMLs).
Object-Oriented Databases, Multimedia Databases, and Data Warehouses.
CHAPTER 15 Creating Database Forms and Reports.
Introduction.
Forms.
Reports.
Glossary.
Index.