Accounting information systems : concepts and practice for effective decision making

書誌事項

Accounting information systems : concepts and practice for effective decision making

Stephen A. Moscove, Mark G. Simkin

Wiley, c1987

3rd ed

  • : pbk

大学図書館所蔵 件 / 37

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注記

Includes bibliographies and index

内容説明・目次

内容説明

This textbook for business undergraduates integrates accounting principles and concepts into today's business information systems. This edition has been revised to include an extensive discussion of decision support systems and a new chapter on coding and flowcharting. There are many case studies and sample problems, and the computer supplement has been expanded to reflect the most recent developments in computer hardware and software. The text employs a prototype organization to examine accounting information systems subject by subject, including management concepts in relation to accounting information systems, the flow of data within an information system, internal control systems and a systems life-cycle analysis.

目次

  • Part 1 An introduction to accounting information systems and their role in management decision making: accounting information systems and the accountant
  • management concepts and their effects on accounting information systems
  • budgetary accounting information systems. Part 2 Accounting information systems for collecting, recording and storing business data: managing the flow of accounting data
  • computer files and data bases for accounting information
  • a manual and two computerized accounting information systems
  • internal controls within accounting information systems
  • controls for computerized accounting information systems
  • computer crime
  • auditing the computerized accounting information system. Part 3 Systems studies for effective accounting information systems: the design phase
  • the implementation and initial operation phase and the follow-up phase
  • resource acquisition. Part 4 Special topics related to accounting information systems.

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