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Accounting Information Systems, CourseSmart eTextbook, 13th Edition

By Marshall B. Romney, Paul J. Steinbart

Published by Prentice Hall

Published Date: Apr 2, 2014



 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


Preface xix

Part I: Conceptual Foundations of Accounting Information

Systems 1

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

Systems 121

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

Disbursements 378

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

Analysis 588

Chapter 21: AIS Development Strategies 622

Chapter 22: Systems Design, Implementation, and Operation 650

Glossary 676

Index 697

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Accounting Information Systems, CourseSmart eTextbook, 13th Edition
Format: Safari Book

$126.99 | ISBN-13: 978-0-13-342868-1