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. A number of outstanding features make this text the market leader, among them:
- Students see the concepts in action:
- Integrated chapter-opening cases introduce important material and reinforce key concepts.
- Key concepts and topics are identified,
- Several key issues/problems to be solved as presented,
- The cases are referenced throughout the chapter, and
- Chapter summaries present solutions to the problems and issues raised in the case.
- A real-world view in the focus boxes and real-world examples help students understand how companies are using the latest IT developments to improve their AIS.
- Up-to-date information covers critical topics, such as:
- Fraud and computer fraud;
- Internal control frameworks COSO, COSO-ERM, and COBIT; and
- Information security countermeasures, including the security and control implications associated with virtualization and cloud computing.
- Students get numerous opportunities to practice and hone their skills, and check themselves or understanding:
- Hands-on Excel exercises, many based on “how-to” tutorials that appeared in recent issues of the Journal of Accountancy, help readers hone their computer skills.
- Numerous problems in every chapter provide additional opportunities to demonstrate mastery of key concepts.
- Cases in each chapter encourage reader to delve deeper into specific topics.
- Chapter quizzes let readers self assess their understanding of the material. Detailed explanations about the correct answer to each quiz question are provided.
- Extensive use of graphics enhances students’ understanding of the concepts through hundreds of figures, diagrams, flowcharts, and tables.
- Instructors get the flexibility to tailor the material to fit their individual course needs.
- Chapters can be easily reordered to focus on the material most appropriate to individual courses.
Table of Contents
Part I: Conceptual Foundations of Accounting Information
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
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
Chapter 14: The Production Cycle 414
Chapter 15: The Human Resources Management and Payroll Cycle
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
Chapter 21: AIS Development Strategies 622
Chapter 22: Systems Design, Implementation, and Operation 650
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Accounting Information Systems, CourseSmart eTextbook, 13th Edition
Format: Safari Book
$111.99 | ISBN-13: 978-0-13-342868-1