Core Concepts of Accounting Information Systems

Features

• New cases and problems
• Better integration of the Internet and E-Commerce, including new Web site address references, Internet problems and cases, and systems study discussions
• Additional "Cases in Point"
• Updated material and new discussions of important concepts throughout such as:
• • Updated material on technology: including DVD players, flash memories, and wireless voice and data communications (Chapter 2)
  • New discussion of process mapping and graphical documentation software (Chapter 3)
  • Expanded coverage of accounting and enterprise software (Chapter 5)
  • New discussion on the Internet uses of databases, data warehousing, and data mining (Chapter 6)
  • New section on database controls and update of control procedures for microcomputer systems (Chapter 8)
  • New current cases of computer crime (Chapter 9)
  • Chapters 11, 12, and 12 have been completely revised and now use a prototype company and a new Internet web-development case to illustrate systems study concepts.
  • New discussion of business process reengineering (BPR), system critical success factors (CSFs) and preliminary investigations. Expanded explanation of how to plan for systems success. (Chapter 11)
  • Revised economic feasibility material (Chapter 12)
  • New discussion of implementation concerns when planning how to implement a new web system. (Chapter 13)
  • New discussion of the application of artificial intelligence to accounting and business (Chapter 14)
  • New material on e-commerce, electronic payment systems, privacy issues, and third party assurance (Chapter 15)

• The nine content areas for AIS, as identified by the AAA Committee on Contemporary Approaches to Teaching AIS, are all addressed.
• Real world cases are woven into the text material.
• Internet Exercises.
• Each chapter highlights a real world case or concept in the AIS at Work feature.
• Chapters end with a summary and list of key terms discussed within the chapter materials.
• End of chapter exercises include discussion questions, problems, Internet exercises, and cases.
• Each chapter ends with a bibliography of article references, recommended readings, and web site references.

Contents

An Introduction To Accounting Information Systems.

Accounting Information Systems and the Accountant.

The Technology of Accounting Information Systems.

Documenting Accounting Information Systems.

Accounting Information Systems For Collecting, Recording, and Storing Business Data.

Transaction Processing: Fundamentals and Major Processing Cycles.

Transaction Processing: Additional Cycles, Special Industries, and Accounting Software.

Databases and Data Modeling for Accounting Information Systems.

Internal Controls Within Accounting Information Systems.

Introduction to Internal Control Systems.

Controls for Computerized Accounting Information Systems.

Computer Crime and Ethics.

Auditing Computerized Accounting Information Systems.

Developing Effective Accounting Information Systems.

Systems Study: Planning and Analysis.

Systems Study: Design Work.

Completion of Systems Study.

Special Topics In Accounting Information Systems.

Information and Knowledge Processing Systems in Accounting.

Electronic Commerce and the Internet.

Index.