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Accounting Information Systems
ISBN: 9780130082053 | 0130082058
Edition: 10thFormat: Paperback
Publisher: Prentice Hall
Pub. Date: 1/1/2010
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This interesting, extremely useful book stresses information, communication, and networking technology within the realm of business processes and internal control structure.Its brief yet comprehensive coverage has been updated to include all of the latest AIS topics, such as: electronic commerce, electronic security, web commerce, internet security, network security, statistical sampling and artificial intelligence, EDI, databases, and encryption. The new focus on Enterprise Resource Planning (ERP) allows for more precise planning, forecasting,... MORE
| Preface | p. xv |
| Introduction to Accounting Information Systems | p. 1 |
| Accounting Information Systems: An Overview | p. 1 |
| Learning Objectives | p. 1 |
| Accounting Information Systems and Business Organizations | p. 1 |
| Business Processes | p. 6 |
| Transaction Processing Cycles | p. 7 |
| Accounting and Information Technology | p. 11 |
| The Accountant and Systems De... MORE | p. 19 |
| Summary | p. 22 |
| Glossary | p. 23 |
| Chapter Quiz | p. 24 |
| Review Questions | p. 25 |
| Discussion Questions and Problems | p. 26 |
| Answers to Chapter Quiz | p. 33 |
| Systems Techniques and Documentation | p. 34 |
| Learning Objectives | p. 34 |
| Users of Systems Techniques | p. 34 |
| Systems Techniques | p. 37 |
| Summary | p. 59 |
| Glossary | p. 61 |
| Chapter Quiz | p. 61 |
| Review Problem | p. 63 |
| Review Questions | p. 64 |
| Discussion Questions and Problems | p. 64 |
| Answers to Chapter Quiz | p. 76 |
| The Internet, Intranets, and Electronic Commerce | p. 77 |
| Learning Objectives | p. 77 |
| Electronic Commerce | p. 77 |
| Security for Electronic Transactions | p. 85 |
| Security Issues for Public-Key Encryption Systems | p. 92 |
| Applications of Electronic Commerce and Encryption Technology | p. 96 |
| Summary | p. 103 |
| Glossary | p. 104 |
| Chapter Quiz | p. 106 |
| Review Questions | p. 107 |
| Discussion Questions and Problems | p. 107 |
| Discussion Questions and Problems From the Appendix | p. 113 |
| Answers to Chapter Quiz | p. 116 |
| An Introduction to Computer Technology | p. 116 |
| Glossary | p. 132 |
| Introduction to Transaction Processing | p. 135 |
| Learning Objectives | p. 135 |
| Transaction Flows: An Overview | p. 135 |
| Components of the Transaction Processing System | p. 139 |
| Designing Double-Entry Systems | p. 141 |
| Coding Systems for Transaction Processing | p. 151 |
| Form Design and Records Retention Considerations | p. 156 |
| Comprehensive Example--Great Plains Dynamics | p. 158 |
| Summary | p. 163 |
| Glossary | p. 163 |
| Chapter Quiz | p. 164 |
| Review Problem | p. 165 |
| Solution to Review Problem | p. 166 |
| Review Questions | p. 167 |
| Discussion Questions and Problems | p. 168 |
| Answers to Chapter Quiz | p. 176 |
| Transaction Processing and the Internal Control Process | p. 177 |
| Learning Objectives | p. 177 |
| The Necessity for Controls | p. 177 |
| Components of the Internal Control Process | p. 182 |
| Transaction Processing Controls | p. 198 |
| Analysis of Internal Control Processes | p. 209 |
| Summary | p. 213 |
| Glossary | p. 214 |
| Chapter Quiz | p. 215 |
| Review Problem | p. 216 |
| Solution to Review Problem | p. 217 |
| Review Questions | p. 217 |
| Discussion Questions and Problems | p. 218 |
| Answers to Chapter Quiz | p. 235 |
| Information Systems Security | p. 236 |
| Learning Objectives | p. 236 |
| An Overview of Information Systems Security | p. 236 |
| Vulnerabilities and Threats | p. 238 |
| The Information Systems Security System | p. 247 |
| Disaster Risk Management | p. 258 |
| Summary | p. 261 |
| Glossary | p. 262 |
| Chapter Quiz | p. 263 |
| Review Problem | p. 264 |
| Solution to Review Problem | p. 265 |
| Review Questions | p. 265 |
| Discussion Questions and Problems | p. 266 |
| Answers to Chapter Quiz | p. 279 |
| Business Processes | p. 280 |
| Customer Order and Account Management Business Process | p. 280 |
| Learning Objectives | p. 280 |
| Customer Order Management Business Process | p. 280 |
| Transaction Cycle Controls in Order Processing | p. 290 |
| Customer Account Management Business Process | p. 295 |
| Cash-Received-on-Account Business Process | p. 299 |
| Summary | p. 306 |
| Glossary | p. 306 |
| Chapter Quiz | p. 307 |
| Review Problem | p. 308 |
| Solution to Review Problem | p. 308 |
| Review Questions | p. 309 |
| Discussion Questions and Problems | p. 310 |
| Answer Lists | p. 322 |
| Answers to Chapter Quiz | p. 322 |
| Procurement and Human Resource Business Processes | p. 323 |
| Learning Objectives | p. 323 |
| The Procurement Business Process | p. 323 |
| Transaction Cycle Controls over Procurement | p. 329 |
| Cash Disbursements Business Process | p. 335 |
| Human Resource Management Business Process | p. 339 |
| Transaction Cycle Controls in Payroll Processing | p. 342 |
| Summary | p. 346 |
| Glossary | p. 347 |
| Chapter Quiz | p. 347 |
| Review Problem | p. 348 |
| Solution to Review Problem | p. 349 |
| Review Questions | p. 351 |
| Discussion Questions and Problems | p. 351 |
| Answers to Chapter Quiz | p. 369 |
| The Production Business Process | p. 370 |
| Learning Objectives | p. 370 |
| Transaction Cycle Controls in the Production Business Process | p. 370 |
| Quick-Response Manufacturing Systems | p. 378 |
| Summary | p. 393 |
| Glossary | p. 394 |
| Chapter Quiz | p. 395 |
| Review Problem | p. 396 |
| Solution to Review Problem | p. 396 |
| Review Questions | p. 397 |
| Discussion Questions and Problems | p. 397 |
| Answers to Chapter Quiz | p. 406 |
| Electronic Data Processing Systems | p. 407 |
| Learning Objectives | p. 407 |
| The Input System | p. 407 |
| The Processing System | p. 414 |
| The Output System | p. 427 |
| Summary | p. 428 |
| Glossary | p. 429 |
| Chapter Quiz | p. 429 |
| Review Problem | p. 431 |
| Solution to Review Problem | p. 431 |
| Review Questions | p. 431 |
| Discussion Questions and Problems | p. 432 |
| Answers to Chapter Quiz | p. 447 |
| Systems Development | p. 448 |
| Systems Development: A Survey | p. 448 |
| Learning Objectives | p. 448 |
| The Systems Development Life Cycle | p. 448 |
| Documentation Standards | p. 457 |
| Systems Development Technologies and Practices | p. 462 |
| Planning and Organizing a Systems Project | p. 475 |
| Summary | p. 483 |
| Glossary | p. 484 |
| Chapter Quiz | p. 485 |
| Review Problem | p. 486 |
| Solution to Review Problem | p. 486 |
| Review Questions | p. 487 |
| Discussion Questions and Problems | p. 488 |
| Answers to Chapter Quiz | p. 495 |
| Systems Planning, Analysis, and Design | p. 496 |
| Learning Objectives | p. 496 |
| General Overview | p. 496 |
| Overview of Systems Planning and Analysis | p. 497 |
| Systems Planning and Feasibility Analysis | p. 498 |
| The Steps of System Analysis | p. 500 |
| Fact-Gathering Techniques | p. 505 |
| Techniques for Organizing Facts | p. 505 |
| Structured Systems Analysis | p. 507 |
| Overview of Systems Design | p. 510 |
| Steps in Systems Design | p. 511 |
| General Design Considerations | p. 515 |
| Design Techniques | p. 518 |
| Summary | p. 521 |
| System Modeling | p. 522 |
| Glossary | p. 526 |
| Chapter Quiz | p. 527 |
| Review Questions | p. 529 |
| Discussion Questions and Problems | p. 530 |
| Answers to Chapter Quiz | p. 537 |
| Systems Implementation, Operation, and Control | p. 538 |
| Learning Objectives | p. 538 |
| Overview | p. 538 |
| Systems Implementation | p. 539 |
| Financial Control Over Information Systems | p. 544 |
| Control Over Nonfinancial Information Systems Resources | p. 551 |
| Summary | p. 553 |
| Glossary | p. 554 |
| Chapter Quiz | p. 554 |
| Review Problem | p. 555 |
| Solution to Review Problem | p. 555 |
| Review Questions | p. 556 |
| Discussion Questions and Problems | p. 557 |
| Answers to Chapter Quiz | p. 563 |
| Special Topics in Accounting Information Systems | p. 564 |
| Management Decision Making and Reports | p. 564 |
| Learning Objectives | p. 564 |
| Managers and Decisions | p. 564 |
| Reporting to Management | p. 574 |
| Summary | p. 586 |
| Glossary | p. 586 |
| Chapter Quiz | p. 587 |
| Review Problem | p. 588 |
| Solution to Review Problem | p. 589 |
| Review Questions | p. 590 |
| Discussion Questions and Problems | p. 591 |
| Answers to Chapter Quiz | p. 600 |
| File Processing and Data Management Concepts | p. 601 |
| Learning Objectives | p. 601 |
| Introductory Terminology | p. 601 |
| The Evolution of Database Technology | p. 606 |
| Database Management Systems and Their Architecture | p. 609 |
| Database Management Systems and Databases in Practice | p. 627 |
| Summary | p. 634 |
| Glossary | p. 636 |
| Chapter Quiz | p. 637 |
| Review Problem | p. 638 |
| Solution to Review Problem | p. 638 |
| Review Questions | p. 638 |
| Discussion Questions and Problems | p. 639 |
| Answers to Chapter Quiz | p. 647 |
| Auditing Information Technology | p. 648 |
| Learning Objectives | p. 648 |
| Information Systems Auditing Concepts | p. 648 |
| Information Systems Auditing Technology | p. 652 |
| Types of Information Systems Audits | p. 662 |
| Summary | p. 666 |
| Glossary | p. 666 |
| Chapter Quiz | p. 667 |
| Review Problem | p. 668 |
| Solution to Review Problem | p. 668 |
| Review Questions | p. 669 |
| Discussion Questions and Problems | p. 669 |
| Answers to Chapter Quiz | p. 676 |
| Index | p. 677 |
| Table of Contents provided by Syndetics. All Rights Reserved. |
