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Core Concepts of Accounting Information Systems 13th edition [Minkštas viršelis]

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(Bentley University), (Virginia Commonwealth University), (University of Nevada, Reno)
  • Formatas: Paperback / softback, 504 pages, aukštis x plotis x storis: 252x193x18 mm, weight: 907 g
  • Išleidimo metai: 27-Jan-2015
  • Leidėjas: John Wiley & Sons Inc
  • ISBN-10: 1118742931
  • ISBN-13: 9781118742938
Kitos knygos pagal šią temą:
Core Concepts of Accounting Information Systems 13th editionDidesnis paveikslėlis
  • Formatas: Paperback / softback, 504 pages, aukštis x plotis x storis: 252x193x18 mm, weight: 907 g
  • Išleidimo metai: 27-Jan-2015
  • Leidėjas: John Wiley & Sons Inc
  • ISBN-10: 1118742931
  • ISBN-13: 9781118742938
Kitos knygos pagal šią temą:
Pastovi nuoroda: https://www.kriso.lt/db/9781118742938.html
Raktažodžiai:
Knowing how an accounting information systems gather and transform data into useful decision-making information is fundamental knowledge for accounting professionals. Mark Simkin, Jacob Rose, and Carolyn S. Norman's essential text,Core Concepts of Accounting Information Systems, 13th Edition helps students understand basic AIS concepts and provides instructors the flexibility to support how they want to teach the course.
Chapter 1 Accounting Information Systems and the Accountant
1(32)
1.1 Introduction: Why Study Accounting Information Systems?
1(1)
1.2 Careers in Accounting Information Systems
2(4)
Traditional Accounting Career Opportunities
2(1)
Systems Consulting
2(1)
Certified Fraud Examiner
3(1)
Information Technology Auditing and Security
4(1)
Predictive Analytics
5(1)
1.3 Accounting and IT
6(7)
Financial Accounting
6(3)
Managerial Accounting
9(3)
Auditing
12(1)
Taxation
13(1)
1.4 What Are Accounting Information Systems?
13(5)
Accounting Information Systems
13(4)
The Role of Accounting Information Systems in Organizations
17(1)
1.5 What's New in Accounting Information Systems?
18(15)
Cloud Computing---Impact for Accountants
18(1)
Sustainability Reporting
19(1)
Suspicious Activity Reporting
20(1)
Forensic Accounting, Governmental Accountants, and Terrorism
21(1)
Corporate Scandals and Accounting
21(12)
Chapter 2 Accounting on the Internet
33(34)
2.1 Introduction
33(1)
2.2 The Internet and World Wide Web
34(4)
Internet Addresses and Software
34(1)
Intranets and Extranets
35(1)
The World Wide Web, HTML, and IDEA
36(1)
Groupware, Electronic Conferencing, and Blogs
36(1)
Social Media and Its Value to Accountants
37(1)
2.3 XBRL---Financial Reporting on the Internet
38(4)
XBRL Instance Documents and Taxonomies
38(2)
The Benefits and Drawbacks of XBRL
40(1)
The Current Status of XBRL
41(1)
2.4 Electronic Business
42(7)
e-Accounting
42(1)
Retail Sales
43(1)
E-Payments, E-Wallets, and Virtual Currencies
44(2)
Business-to-Business E-Commerce
46(1)
Electronic Data Interchange (EDI)
47(1)
Cloud Computing
47(2)
2.5 Privacy and Security on the Internet
49(18)
Identity Theft and Privacy
49(2)
Security
51(1)
Spam and Phishing
52(1)
Firewalls, Intrusion Detection Systems, Value-Added Networks, and Proxy Servers
53(2)
Data Encryption
55(1)
Digital Signatures and Digital Time Stamping
56(11)
Chapter 3 Cybercrime, Fraud, and Ethics
67(32)
3.1 Introduction
67(1)
3.2 Cybercrime and Fraud
68(5)
Distinguishing Between Cybercrime and Fraud
68(2)
Cybercrime Legislation
70(2)
Cybercrime Statistics
72(1)
3.3 Examples of Cybercrime
73(5)
Compromising Valuable Information
74(1)
Hacking
75(1)
Denial of Service
76(2)
3.4 Preventing and Detecting Cybercrime and Fraud
78(8)
Enlist Top-Management Support
79(1)
Increase Employee Awareness and Education
79(1)
Assess Security Policies and Protect Passwords
80(1)
Implement Controls
81(1)
Identify Computer Criminals
82(1)
Maintain Physical Security
83(1)
Recognize the Symptoms of Employee Fraud
84(1)
Use Data-Driven Techniques
85(1)
Employ Forensic Accountants
86(1)
3.5 Ethical Issues, Privacy, and Identity Theft
86(13)
Ethical Issues and Professional Associations
87(1)
Meeting the Ethical Challenges
88(1)
Privacy
89(1)
Company Policies with Respect to Privacy
89(1)
Identity Theft
90(9)
Chapter 4 Information Technology and AISs
99(40)
4.1 Introduction
99(1)
4.2 The Importance of Information Technology to Accountants
100(2)
Six Reasons
100(1)
The Top 10 Information Technologies
101(1)
4.3 Input, Processing, and Output Devices
102(9)
Input Devices
102(6)
Central Processing Units
108(2)
Output Devices
110(1)
4.4 Secondary Storage Devices
111(4)
Magnetic (Hard) Disks
112(1)
CD-ROMs, DVDs, and Blu-Ray Discs
113(1)
Flash Memory
114(1)
Image Processing and Record Management Systems
114(1)
4.5 Data Communications and Networks
115(7)
Communication Channels and Protocols
115(1)
Local and Wide Area Networks
116(2)
Client/Server Computing
118(2)
Wireless Data Communications
120(2)
Cloud Computing
122(1)
4.6 Computer Software
122(17)
Operating Systems
123(1)
Application Software
124(1)
Programming Languages
125(14)
Chapter 5 Documenting Accounting Information Systems
139(40)
5.1 Introduction
139(1)
5.2 Why Documentation is Important
140(3)
5.3 Primary Documentation Tools
143(15)
Data Flow Diagrams
144(5)
Document Flowcharts
149(4)
System Flowcharts
153(3)
Process Maps
156(2)
5.4 Other Documentation Tools
158(6)
Program Flowcharts
159(1)
Decision Tables and Decision Trees
160(2)
Software Tools for Graphical Documentation and SOX Compliance
162(2)
5.5 End User Computing and Documentation
164(15)
The Importance of End User Documentation
165(1)
Policies for end user Computing and Documentation
166(13)
Chapter 6 Developing and Implementing Effective Accounting Information Systems
179(36)
6.1 Introduction
179(1)
6.2 The Systems Development Life Cycle
180(2)
Four Stages in the Systems Development Life Cycle
180(1)
Systems Studies and Accounting Information Systems
181(1)
6.3 Systems Planning
182(2)
Planning for Success
182(1)
Investigating Current Systems
183(1)
6.4 Systems Analysis
184(5)
Understanding Organizational Goals
184(1)
Systems Survey Work
185(1)
Data Analysis
186(1)
Evaluating System Feasibility
187(2)
6.5 Detailed Systems Design and Acquisition
189(8)
Designing System Outputs, Processes, and Inputs
189(3)
The System Specifications Report
192(1)
Choosing an Accounting Information System
193(3)
Outsourcing
196(1)
6.6 Implementation, Follow-Up, and Maintenance
197(18)
Implementation Activities
198(1)
Managing Implementation Projects
199(3)
Postimplementation Review
202(1)
System Maintenance
202(13)
Chapter 7 Database Design
215(28)
7.1 Introduction
215(1)
7.2 An Overview of Databases
215(8)
What Is a Database?
216(1)
Significance of Databases
216(2)
Storing Data in Databases
218(2)
Additional Database Issues
220(3)
7.3 Steps in Developing a Database Using the Resources, Events, and Agents (REA) Approach
223(7)
Step 1 Identify Business and Economic Events
223(1)
Step 2 Identify Entities
224(1)
Step 3 Identify Relationships
225(2)
Step 4 Create Entity-Relationship Diagrams
227(1)
Step 5 Identify Attributes of Entities
227(2)
Step 6 Convert E-R Diagrams into Database Tables
229(1)
7.4 Normalization
230(13)
First Normal Form
231(1)
Second Normal Form
232(1)
Third Normal Form
233(10)
Chapter 8 Organizing and Manipulating the Data in Databases
243(32)
8.1 Introduction
243(1)
8.2 Creating Database Tables in Microsoft Access
244(6)
Database Management Systems
244(1)
An Introduction to Microsoft Access
244(1)
Creating Database Tables
245(2)
Creating Relationships
247(3)
8.3 Entering Data in Database Tables
250(5)
Creating Records
250(1)
Ensuring Valid and Accurate Data Entry
251(3)
Tips for Creating Database Tables and Records
254(1)
8.4 Extracting Data from Databases: Data Manipulation Languages (DMLs)
255(7)
Creating Select Queries
255(3)
Creating Action Queries
258(2)
Guidelines for Creating Queries
260(1)
Structured Query Language (SQL)
260(1)
Sorting, Indexing, and Database Programming
261(1)
Online Analytical Processing (OLAP) and Data Mining
261(1)
8.5 Cloud Databases and Data Warehouses
262(13)
Cloud Databases
262(1)
Data Warehouses
263(12)
Chapter 9 Database Forms and Reports
275(26)
9.1 Introduction
275(1)
9.2 Forms
275(8)
Creating Simple Forms
277(3)
Using Forms for Input and Output Tasks
280(1)
Subforms: Showing Data from Multiple Tables
281(2)
Concluding Remarks About Forms
283(1)
9.3 Reports
283(18)
Creating Simple Reports
283(4)
Creating Reports with Calculated Fields
287(2)
Creating Reports with Grouped Data
289(2)
Concluding Remarks About Reports
291(10)
Chapter 10 Accounting Information Systems and Business Processes: Part I
301(32)
10.1 Introduction
301(1)
10.2 Business Process Fundamentals
302(2)
Overview of the Financial Accounting Cycle
302(1)
Coding Systems
303(1)
10.3 Collecting and Reporting Accounting Information
304(3)
Designing Reports
305(1)
From Source Documents to Output Reports
306(1)
10.4 The Sales Process
307(6)
Objectives of the Sales Process
308(3)
Inputs to the Sales Process
311(1)
Outputs of the Sales Process
312(1)
10.5 The Purchasing Process
313(7)
Objectives of the Purchasing Process
314(1)
Inputs to the Purchasing Process
315(3)
Outputs of the Purchasing Process
318(2)
10.6 Current Trends in Business Processes
320(13)
Business Process Outsourcing (BPO)
321(1)
Business Process Management Software
322(11)
Chapter 11 Accounting Information Systems and Business Processes: Part III
333(30)
11.1 Introduction
333(1)
11.2 The Resource Management Process
334(6)
Human Resource Management
334(3)
Fixed Asset Management
337(3)
11.3 The Production Process
340(6)
Objectives of the Production Process
340(4)
Inputs to the Production Process
344(1)
Outputs of the Production Process
345(1)
11.4 The Financing Process
346(3)
Objectives of the Financing Process
346(2)
Inputs to the Financing Process
348(1)
Outputs of the Financing Process
348(1)
11.5 Business Processes in Special Industries
349(5)
Professional Service Organizations
350(1)
Not-for-Profit Organizations
351(1)
Health Care Organizations
352(2)
11.6 Business Process Reengineering
354(9)
Why Reengineering Sometimes Fails
355(8)
Chapter 12 Integrated Accounting and Enterprise Software
363(28)
12.1 Introduction
363(1)
12.2 Integrated Accounting Software
364(4)
Small Business Accounting Software
364(3)
Mid-Range and Large-Scale Accounting Software
367(1)
Specialized Accounting Information Systems
367(1)
12.3 Enterprise-Wide Information Systems
368(9)
Enterprise System Functionality
369(2)
The Architecture of Enterprise Systems
371(3)
Business Processes and ERP Systems
374(1)
Benefits and Risks of Enterprise Systems
375(2)
12.4 Selecting a Software Package
377(14)
When Is a New AIS Needed?
378(1)
Selecting the Right Accounting Software
378(13)
Chapter 13 Introduction to Internal Control Systems
391(34)
13.1 Introduction
391(2)
Definition of Internal Control
392(1)
Internal Control Systems
393(1)
13.2 Coso Internal Control---Integrated Framework
393(3)
1992 COSO Report
393(2)
2013 COSO Report
395(1)
13.3 Enterprise Risk Management
396(4)
2004 ERM Framework
396(2)
Using the 2004 ERM Framework
398(2)
13.4 Examples of Control Activities
400(8)
Good Audit Trail
400(1)
Sound Personnel Policies and Procedures
401(1)
Separation of Duties
402(2)
Physical Protection of Assets
404(4)
13.5 Monitoring Internal Control Systems
408(3)
Reviews of Operating Performance
408(1)
COSO Guidance on Monitoring
408(1)
Operating Performance vs. Monitoring
408(1)
2012 COBIT, Version 5
409(2)
13.6 Types of Controls
411(1)
Preventive Controls
411(1)
Detective Controls
412(1)
Corrective Controls
412(1)
13.7 Evaluating Controls
412(13)
Requirements of the Sarbanes-Oxley Act
413(1)
Cost-Benefit Analysis
413(2)
A Risk Matrix
415(10)
Chapter 14 Computer Controls for Organizations and Accounting Information Systems
425(34)
14.1 Introduction
425(1)
14.2 Enterprise-Level Controls
426(2)
Risk Assessment and Security Policies
427(1)
Designing a Security Policy
427(1)
Integrated Security for the Organization
427(1)
14.3 General Controls for Information Technology
428(14)
Access to Data, Hardware and Software
429(5)
Personnel Policies to Protect Systems and Data
434(2)
Additional Policies to Protect Systems and Data
436(6)
14.4 Application Controls for Transaction Processing
442(17)
Input Controls
443(3)
Processing Controls
446(2)
Output Controls
448(11)
Chapter 15 Information Technology Auditing
459(28)
15.1 Introduction
459(1)
15.2 The Audit Function
460(6)
Internal versus External Auditing
460(1)
Information Technology Auditing
461(3)
Evaluating the Effectiveness of Information Systems Controls
464(2)
15.3 The Information Technology Auditor's Toolkit
466(3)
Auditing Software
466(2)
People Skills
468(1)
15.4 Auditing Computerized Accounting Information Systems
469(7)
Testing Computer Programs
469(2)
Validating Computer Programs
471(1)
Review of Systems Software
472(1)
Validating Users and Access Privileges
473(1)
Continuous Auditing
474(2)
15.5 Information Technology Auditing Today
476(11)
Information Technology Governance
476(1)
The Sarbanes-Oxley Act of 2002
476(2)
Auditing Standards No. 5 (AS 5)
478(1)
Third-Party and Information Systems Reliability Assurances
478(9)
Index 487
Mark G. Simkin and Carolyn S. Norman are the authors of Core Concepts of Accounting Information Systems, 13th Edition, published by Wiley.