Core concepts of accounting information systems
著者
書誌事項
Core concepts of accounting information systems
John Wiley, c2008
10th ed
大学図書館所蔵 件 / 全13件
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
Offering concise, user-friendly coverage of core topics, this essential text provides a strong foundation for courses in Accounting Information Systems and gives instructors the flexibility they need to meet their individual course objectives. This text - now with more color! - is an excellent, stand-alone resource for a shorter course in accounting information systems, or the prefect foundation textbook for a longer in which other materials are integrated - such as computer projects, casebooks, and readings. Newly updated and revised, this Tenth Edition has been reorganized to strengthen its flexibility as well as redesigned to promote its flexibility as well as redesigned to promote its accessibility. The reorganized chapter order moves coverage of databases to the end, which better allows for coverage at any point during the course. It also reduces systems chapters from three to one, this material is often covered in other courses. New in the Tenth Edition Expanded coverage of Sarbanes-Oxley, Cobit Version 4, XBRL, and of risk and governance. Test yourself multiple choice questions a the end of each chapter.
A new database chapter provides hands-on instruction in Microsoft Access. Updated Case-in-Point features show the business context of the text material.
目次
PART ONE. AN INTRODUCTION TO ACCOUNTING INFORMATION SYSTEMS. CHAPTER 1. Accounting Information Systems and the Accountant. Introduction. What are Accounting Information Systems? What New in Accounting Information Systems? Accounting and IT. Careers in Accounting Information Systems. CHAPTER 2. Information Technology and AISs. Introduction. The Importance of Information Technology to Accountants. Input, Processing, and Output Devices. Secondary Storage Devices. Data Communications and Networks. Computer Software. CHAPTER 3. Documenting Accounting Information Systems. Introduction. Why Documentation is Important. Document and System Flowcharts. Process Maps and Data Flow Diagrams. Other Documentation Tools. End-User Computing and Documentation. PART TWO. USING ACCOUNTING INFORMATION. CHAPTER 4. Business Processes I. Introduction. Business Process Fundamentals. Collecting and Reporting Accounting Information. Two Core Business Processes. Business Processes and Businesses without Boundaries. CHAPTER 5. Business Processes II. Introduction. The Resource Management Process. The Production Process. The Financing Process. Business Processes in Special Industries. Monitoring Business Processes. CHAPTER 6. Accounting and Enterprise Software. Introduction. Integrated Accounting Software Programs. Enterprise-Wide Accounting Software Solutions. Selecting Accounting and Enterprise Software. PART THREE. CONTROLS, SECURITY, PRIVACY, AND ETHICS FOR ACCOUNTING INFORMATION SYSTEMS. CHAPTER 7. Computer Crime, Ethics, and Privacy. Introduction. Computer Crime, Abuse, and Fraud. Contents. Examples of Computer Crimes. Mitigating Computer Crime and Fraud. Ethical Issues, Privacy, and Identity Theft. CHAPTER 8. Introduction to Internal Control Systems. Introduction. Internal Control Systems: Definition and Frameworks. Preventive, Detective, and Corrective Controls. Control Activities within an Internal Control System. Cost-Benefit Concept for Developing Controls. CHAPTER 9. Computer Controls for Organizations and Accounting Information Systems. Introduction. Level I: General Controls for Organizations. Level II: Information Technology General Controls. Level III: Application Controls for Transaction Processing. PART FOUR. SPECIAL TOPICS IN ACCOUNTING INFORMATION SYSTEMS. CHAPTER 10. Developing and Implementing Effective Accounting Information Systems. Introduction. The System Development Life Cycle. Systems Planning. Systems Analysis. Detailed Systems Design. Implementation, Follow-Up, and Maintenance. CHAPTER 11. Information Technology Auditing. Introduction. The Audit Function. The Information Technology Auditor's Toolkit. Auditing the Computerized Accounting Information System. Information Technology Auditing Today. CHAPTER 12. Accounting on the Internet. Introduction. The Internet and World Wide Web. XBRL--Financial Reporting on the Internet. Electronic Commerce. Privacy and Security on the Internet. PART FIVE. DATABASES. CHAPTER 13. Data Modeling. Introduction. An Overview of Databases. Steps in Creating a Database Using REA. Creating Database Tables and Records. CHAPTER 14. Organizing and Manipulating the Data in Databases. Introduction. Normalization. Validating the Data in Databases. Extracting Data from Databases: Data Manipulation Languages (DMLs). Object-Oriented Databases, Multimedia Databases, and Data Warehouses. Contents. CHAPTER 15. Creating Database Forms and Reports. Introduction. Forms. Reports. Glossary. See Book's Companion Site, www.wiley.com/college/bagranoff for this material. Index.
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