Accounting information systems : concepts and practice for effective decision making

著者

書誌事項

Accounting information systems : concepts and practice for effective decision making

Stephen A. Moscove, Mark G. Simkin, Nancy A. Bagranoff

Wiley, c1990

4th ed

  • : pbk.

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注記

Includes bibliographical references

内容説明・目次

巻冊次

ISBN 9780471504498

内容説明

A comprehensive discussion of the collection, categorization, storage, presentation and use of accounting data in a systems context, this text views accounting data and practice to produce meaningful information for decision making. It takes a conceptual approach to major topics including internal controls, systems studies, management interaction, budgeting and data base design. End-of-chapter brief readings drawn from real life sources enliven the text and prove the career relevance of chapter content. Also a major section on internal controls topics includes a unique chapter on computer crime.

目次

  • Accounting Information Systems and the Accountant
  • Management Concepts and their Effects on Accounting Information Systems
  • Budgetary Accounting Information Systems
  • The Technology of Accounting Information Systems
  • Processing Accounting Transactions
  • Documenting Accounting Information Systems
  • Computer Files and Data Bases for Accounting Information Systems
  • A Manual and Two Computerized Accounting Information Systems
  • Preventive and Feedback Controls for Accounting Information Systems
  • Controls for Computerized Accounting Information Systems
  • Computer Crime
  • Auditing the Computerized Accounting Information System
  • Systems Study: Planning and Analysis
  • Systems Study: Systems Design
  • Systems Study: Implementation and Follow-Up
  • Operational, Decision Support and Expert Systems
  • Accounting Information Systems for Small Businesses
  • Accounting Information Systems for Service and Not-for-Profit Organizations
  • Appendices.
巻冊次

: pbk. ISBN 9780471517870

内容説明

This revised and updated edition contains a detailed discussion of the collection, categorization, storage, presentation and use of accounting data in a systems context. A major section on internal controls includes a new chapter on computer crime.

目次

  • Accounting Information Systems and the Accountant
  • Management Concepts and Their Effects on Accounting Information Systems
  • Budgetary Accounting Information Systems
  • The Technology of Accounting Information Systems
  • Processing Accounting Transactions
  • Documenting Accounting Information Systems
  • Computer Files and Data Bases for Accounting Information Systems
  • A Manual and Two Computerized Accounting Information Systems
  • Preventive and Feedback Controls for Accounting Information Systems
  • Controls for Computerized Accounting Information Systems
  • Accounting Information Systems and Computer Crime
  • Auditing Computerized Accounting Information Systems
  • Systems Study: Planning and Analysis
  • Systems Study: Systems Design
  • Systems Study: Implementation and Follow-Up
  • Operational, Decision, Support, and Expert Systems
  • Accounting Information Systems for Small Businesses
  • Accounting Information Systems for Service and Not-for-Profit Organizations
  • Comprehensive Cases
  • Appendices
  • Index.

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