Accounting information systems
著者
書誌事項
Accounting information systems
Pearson, c2018
14th ed., global ed
- : [pbk.]
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注記
Includes index
内容説明・目次
内容説明
For undergraduate and graduate courses in Accounting Information Systems (AIS). A market-leading text with the most comprehensive, flexible coverage of AIS available Accounting Information Systems delivers the most comprehensive and flexible coverage of each major approach to teaching AIS, giving instructors the opportunity to reorder chapters and focus the material to suit their individual course needs. The 14th Edition covers all of the most recent updates in AIS, including how developments in IT affect business processes and controls, the effect of recent regulatory developments on the design and operation of accounting systems, and how accountants can use the AIS to add value to an organization. Not only will students see how AIS has changed the role of an accountant, but they'll also be prepared for a successful accounting career in public practice, industry, or government.
目次
Part I: Conceptual Foundations of Accounting Information Systems
1. Accounting Information Systems: An Overview
2. Overview of Transaction Processing and Enterprise Resource Planning Systems
3. Systems Documentation Techniques
4. Relational Databases
Part II: Control and Audit of Accounting Information Systems
5. Fraud
6. Computer Fraud and Abuse Techniques
7. Control and Accounting Information Systems
8. Controls for Information Security
9. Confidentiality and Privacy Controls
10. Processing Integrity and Availability Controls
11. Auditing Computer-Based Information Systems
Part III: Accounting Information Systems Applications
12. The Revenue Cycle: Sales to Cash Collections
13. The Expenditure Cycle: Purchasing to Cash Disbursements
14. The Production Cycle
15. The Human Resources Management and Payroll Cycle
16. General Ledger and Reporting System
Part IV: The REA Data Model
17. Database Design Using the REA Data Model
18. Implementing an REA Model in a Relational Database
19. Special Topics in REA Modeling
Part V: The Systems Development Process
20. Introduction to Systems Development and Systems Analysis
21. AIS Development Strategies
22. Systems Design, Implementation, and Operation
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