Core concepts of accounting information systems

書誌事項

Core concepts of accounting information systems

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

John Wiley, c1999

6th ed

  • : pbk

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注記

Includes bibliographical references and index

内容説明・目次

内容説明

Based on the authors' previous work, "AIS: Concepts and Practice for Effective Decision-Making", this text has been designed to introduce students to the use of information systems in accounting practice. It includes case studies and exercises. This edition includes a chapter on the Internet In addition to examples included throughout every chapter, a special "AIS at Work" feature demonstrates how actual companies make use of AIS. An increased emphasis on controls is featured in the text. While the subject of internal controls has always been important, changing technology makes it even more important.

目次

  • PART ONE: An Introduction to Accounting Information Systems and Their Role in Decision Making
  • Accounting Information Systems and the Accountant
  • The Technology of Accounting Information Systems
  • Documenting Accounting Information Systems
  • PART TWO: Accounting Information Systems for Collecting, Recording and Storing Business Data
  • Processing Transactions in Accounting Information Systems
  • Transaction Processing Cycles in Accounting Information Systems
  • Computer Files and Databases
  • Information and Knowledge Processing Systems in Accounting
  • PART THREE: Internal Controls within Accounting Information Systems
  • The Internal Control Structure for Accounting Information Systems
  • Controls for Computerized Accounting Information Systems
  • Computer Crime and Ethics
  • Auditing Computerized Accounting Information Systems
  • Part Four: Systems Studies for Effective Accounting Information Systems
  • Systems Study: Planning and Analysis
  • Systems Study: Design
  • Completion of Systems Study.

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