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Accounting Information Systems

ISBN: 9780137509782 | 0137509782
Edition: 7th
Format: Hardcover
Publisher: Prentice Hall Professional Technical Reference
Pub. Date: 1/1/1998

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SummaryTable of Contents
Offering state-of-the-art information on AIS theory and techniques, this book provides strong coverage of professional exams, the Internet and Intranets, electronic security, EDI, virtual payment systems, computer security, and more. Emphasizing a transaction cycle approach to the study of accounting information systems, it focuses on how information, communication, and networking technology are applied within the context of transaction cycles and internal control structure.Provides an intensive review of CPA exam questions, with complete coverage on transaction cycles -- a specific subtopic on the Content Specification Outline for the auditing section of the Uniform CPA Examination. Considers distributed systems and electronic data interchange, and examines a full range of contemporary information technology topics, including paperless accounting systems and electronic tax-record retention requirements. Reflects current professional definitions of internal control, and provides a dedicated website to distribute information as well as an electronic e-mail discussion list on the Internet.
Prefacexiv
PART I: INTRODUCTION TO ACCOUNTING INFORMATION SYSTEMS1(427)
CHAPTER 1 Accounting Information Systems: An Overview
1(30)
... MORE
1(1)
Accounting Information Systems and Business Organizations
1(5)
Information and decisions
1(2)
Information systems
3(3)
Transaction Processing Cycles
6(4)
Internal control process
8(2)
Accounting and Information Technology
10(9)
The information system function
10(3)
End-user computing
13(3)
Quick-response technology
16(3)
The Accountant and Systems Development
19(3)
The nature of systems development
19(1)
Behavioral considerations in systems development
20(2)
Summary
22(1)
Glossary
23(1)
Chapter Quiz
24(1)
Questions and Problems
25(5)
Answers to Chapter Quiz
30(1)
CHAPTER 2 Systems Techniques and Documentation
31(40)
Learning Objectives
31(1)
Users of Systems Techniques
31(3)
Use of systems techniques in auditing
31(2)
Use of systems techniques in systems development
33(1)
Systems Techniques
34(21)
Flowcharting symbols
34(3)
Symbol use in flowcharting
37(1)
IPO and HIPO charts
38(2)
Systems and program flowcharts
40(1)
Logical data flow diagrams
40(1)
Logical data flow diagrams and structured analysis
41(2)
Analytic, document, and forms distribution flowcharts
43(2)
Analytic flowcharting illustration
45(5)
Narrative techniques
50(1)
Resource utilization analysis
51(2)
Decision analysis techniques
53(2)
Summary
55(1)
Glossary
56(1)
Chapter Quiz
57(1)
Review Problem
58(1)
Questions and Problems
59(11)
Answers to Chapter Quiz
70(1)
CHAPTER 3 The Internet, Intranets, and Electronic Commerce
71(58)
Learning Objectives
71(1)
Electronic Commerce
71(8)
Electronic networks
71(4)
Commerce on the internet
75(4)
Security for Electronic Transactions
79(6)
Introduction
79(1)
Types of encryption systems
79(6)
Security Issues for Public-Key Encryption Systems
85(4)
Cryptanalysis attacks
85(1)
Factoring attacks
86(1)
Key management
86(3)
Applications of Electronic Commerce and Encryption Technology
89(4)
Virtual cash systems
90(1)
Privacy issues
90(1)
Computer software and computer card systems
91(2)
Summary
93(2)
Glossary
95(1)
Chapter Quiz
96(1)
Questions and Problems
97(5)
Questions and Problems from the Appendix
102(3)
Answers to Chapter Quiz
105(1)
Appendix: An Introduction to Computer Technology
105(24)
CHAPTER 4 Introduction to Transaction Processing
129(35)
Learning Objectives
129(1)
Transaction Flows: An Overview
129(4)
Transaction flows in a manufacturing firm
129(2)
Transaction cycles and application systems
131(2)
Components of the Transaction Processing System
133(2)
Inputs
133(1)
Processing
133(1)
Storage
134(1)
Outputs
135(1)
Designing Double-Entry Systems
135(10)
A systems approach
135(2)
Standard journal entries
137(1)
Modes of transaction processing
138(4)
Need for a chart of accounts
142(1)
Designing a chart of accounts
143(2)
Documentation
145(1)
Coding Systems for Transaction Processing
145(5)
Types of codes
145(2)
Considerations in designing codes
147(1)
Coding examples in accounting systems
148(2)
Form Design and Records Retention Considerations
150(2)
Form design considerations
151(1)
Records retention considerations
151(1)
Electronic tax-record retention requirements
152(1)
Summary
152(1)
Glossary
153(1)
Chapter Quiz
154(1)
Review Problem
155(1)
Solution to Review Problem
156(1)
Questions and Problems
157(6)
Answers to Chapter Quiz
163(1)
CHAPTER 5 Transaction Processing and the Internal Control Process
164(51)
Learning Objectives
164(1)
The Necessity for Controls
164(5)
Controls and exposures
164(1)
Common exposures
164(2)
Fraud and white-collar crime
166(2)
Computer processing and exposures
168(1)
Control objectives and transaction cycles
169(1)
Components of the Internal Control Process
169(15)
External influences concerning an entity and internal control
171(1)
The impact of the business environment on internal control
172(1)
Control environment
172(7)
Risk assessment
179(1)
Control activities
179(3)
Information and communication
182(1)
Monitoring
183(1)
Transaction Processing Controls
184(10)
General controls
185(2)
Application controls
187(4)
Preventative, detective, and corrective controls
191(1)
Communicating the objectives of internal control
191(1)
Goals and behavior patterns
192(2)
Analysis of Internal Control Processes
194(5)
Analytical techniques
194(2)
Illustration of an internal control analysis
196(3)
Summary
199(1)
Glossary
199(2)
Chapter Quiz
201(1)
Review Problem
202(1)
Solution to Review Problem
203(1)
Questions and Problems
203(1)
Answers to Chapter Quiz
214(1)
CHAPTER 6 Computer and Information Systems Security
215(38)
Learning Objectives
215(1)
An Overview of Computer Security
215(2)
The computer security system life cycle
215(1)
The computer security system in the organization
216(1)
Analyzing vulnerabilities and threats
216(1)
Vulnerabilities and Threats
217(8)
The seriousness of computer fraud
218(1)
Individuals posing a threat to the computer system
219(2)
Active threats to computer systems
221(4)
The Computer Security System
225(9)
The control environment
225(3)
Controls for active threats
228(5)
Controls for passive threats
233(1)
Disaster Risk Management
234(3)
Preventing disasters
234(1)
Contingency planning for disasters
235(2)
Summary
237(1)
Glossary
238(2)
Chapter Quiz
240(1)
Review Problem
241(1)
Solution to Review Problem
241(1)
Questions and Problems
242(10)
Answers to Chapter Quiz
252(1)
CHAPTER 7 Revenue- and Expenditure-Cycle Applications
253(48)
Learning Objectives
253(1)
Revenue-Cycle Applications
254(12)
Sales order processing
254(5)
Types of sales order systems
259(2)
Accounts receivable system
261(1)
Transaction flows in an accounts receivable system
262(2)
Sales returns and allowances
264(1)
Write-off of accounts receivable
264(1)
Other revenue-cycle application systems
265(1)
Expenditure-Cycle Applications
266(14)
Purchasing
266(7)
Integrity of the purchasing application system
273(1)
Payroll
274(3)
Payroll processing requirements
277(2)
Other expenditure-cycle application systems
279(1)
Summary
280(1)
Glossary
280(1)
Chapter Quiz
281(1)
Review Problem
282(1)
Solution to Review Problem
283(2)
Questions and Problems
285(15)
Answers to Chapter Quiz
300(1)
CHAPTER 8 Production- and Finance-Cycle Applications
301(46)
Learning Objectives
301(1)
Production-Cycle Applications
301(8)
Production control
301(4)
Inventory control
305(1)
Just-in-time (JIT) production
306(1)
Property accounting applications
307(2)
Finance-Cycle Applications
309(18)
Cash-receipts: basic considerations
309(2)
Cash-received-on-account application system
311(5)
Lock-box collection systems
316(1)
Cash sales application system
317(2)
Cash disbursements application system
319(5)
Voucher systems
324(2)
Posting of payables
326(1)
Other finance-cycle applications
326(1)
Summary
327(1)
Glossary
328(1)
Chapter Quiz
328(2)
Review Problem
330(1)
Solution to Review Problem
330(1)
Questions and Problems
331(15)
Answers to Chapter Quiz
346(1)
CHAPTER 9 Systems Development: A Survey
347(46)
Learning Objectives
347(1)
The Systems Development Life Cycle
347(9)
Organizational context of systems development
347(2)
The systems development life cycle
349(1)
Some conventional wisdom on the systems development life cycle
350(3)
Business reengineering
353(3)
Documentation Standards
356(5)
Overview of systems development documentation
356(4)
Maintenance of systems documentation standards
360(1)
Systems Development Technologies and Practices
361(13)
Analyst/programmer productivity control
361(1)
Structured programming
361(1)
Computer-aided software engineering (CASE)
362(2)
Prototyping
364(2)
Object-oriented technology
366(5)
Reengineering
371(1)
Program change control
371(1)
Database administration
372(1)
Auditor involvement in systems development
373(1)
Usage of advanced techniques
373(1)
Planning and Organizing a Systems Project
374(8)
Project selection
374(1)
The project team
374(2)
Project breakdown into tasks and phases
376(1)
Time estimates
377(3)
Project accounting
380(2)
Cost-overrun trends
382(1)
Summary
382(1)
Glossary
383(1)
Chapter Quiz
384(1)
Review Problem
385(1)
Solution to Review Problem
385(1)
Questions and Problems
386(6)
Answers to Chapter Quiz
392(1)
CHAPTER 10 Management Decision Making and Reports
393(35)
Learning Objectives
393(1)
Managers and Decisions
393(10)
Planning and control
393(1)
Decision making
394(4)
Useful information for planning and control
398(1)
Information properties and the degree of usefulness
399(1)
The value of information
399(2)
Software for decision making
401(2)
Reporting to Management
403(12)
Types of reports
403(6)
Reporting systems
409(1)
The financial and cost reporting systems
410(1)
Responsibility accounting reporting systems
411(2)
Profitability reporting systems
413(2)
Summary
415(1)
Glossary
415(1)
Chapter Quiz
416(1)
Review Problem
417(1)
Solution to Review Problem
418(1)
Questions and Problems
419(8)
Answers to Chapter Quiz
427(1)
PART II: CONTEMPORARY INFORMATION TECHNOLOGY428(71)
CHAPTER 11 File Processing and Data Management Concepts
428(44)
Learning Objectives
428(1)
Introductory Terminology
428(5)
Fields, data items, attributes, and elements
428(1)
Data occurrences
429(1)
Fixed- and variable-length records
429(3)
Record key and file sequence
432(1)
The Evolution of Database Technology
433(3)
Mainframe environments
434(1)
Database management systems
434(1)
On-line information services
434(1)
Expert systems
435(1)
Object-oriented programming
435(1)
Hypertext systems
435(1)
Intelligent database systems
435(1)
Database Management Systems and their Architecture
436(18)
Conceptual architecture
436(2)
Database architecture at the logical level: logical data structures
438(6)
Database architecture at the physical level
444(7)
Economic relations between file organization techniques
451(2)
Physical architecture, hardware, and response time
453(1)
Database Management Systems and Databases in Practice
454(6)
What database management systems do
454(3)
Nonprogrammable database systems
457(1)
Why database management systems are needed
457(2)
Database documentation and administration
459(1)
Summary
460(2)
Glossary
462(1)
Chapter Quiz
463(1)
Review Problem
464(1)
Solution to Review Problem
464(1)
Questions and Problems
465(6)
Answers to Chapter Quiz
471(1)
CHAPTER 12 Distributed Information Systems and Electronic Data Interchange
472(27)
Learning Objectives
472(1)
Distributed Information Systems
472(8)
Distributed computing concepts
472(3)
Network processing architectures for distributing data
475(3)
Distributing data and computing resources
478(2)
Electronic Data Interchange
480(9)
Electronic funds transfer
485(3)
Digital signatures
488(1)
Summary
489(1)
Glossary
489(2)
Chapter Quiz
491(1)
Review Problem
492(1)
Solution to Review Problem
493(1)
Questions and Problems
493(5)
Answers to Chapter Quiz
498(1)
PART III: CONTEMPORARY APPLICATIONS OF INFORMATION TECHNOLOGY499(102)
CHAPTER 13 Electronic Data Processing Systems
499(41)
Learning Objectives
499(1)
The Input Systems
499(7)
Paper-based input systems
499(4)
Paperless input systems
503(3)
The Processing System
506(13)
Paper-based processing systems
506(11)
Paperless processing systems
517(2)
The Output System
519(1)
Summary
520(1)
Glossary
520(1)
Chapter Quiz
521(2)
Review Problem
523(1)
Solution to Review Problem
523(1)
Questions and Problems
523(16)
Answers to Chapter Quiz
539(1)
CHAPTER 14 Quick-Response Sales and Manufacturing Systems
540(35)
Learning Objectives
540(1)
Automatic Identification Technology
540(4)
Bar coding technology
541(1)
Two of five
542(1)
Characteristics of bar code symbology
543(1)
Quick-Response Sales Systems
544(6)
Components of quick-response sales systems
545(3)
Transaction processing in quick-response sales systems
548(2)
Special internal control considerations
550(1)
Quick-Response Manufacturing Systems
550(15)
Components of quick-response manufacturing systems
550(4)
Transaction processing in quick-response manufacturing systems
554(10)
Special internal control considerations
564(1)
Summary
565(1)
Glossary
566(1)
Chapter Quiz
567(1)
Review Problem
568(1)
Solution to Review Problem
568(1)
Questions and Problems
569(5)
Answers to Chapter Quiz
574(1)
CHAPTER 15 Auditing Information Technology
575(26)
Learning Objectives
575(1)
Information Systems Auditing Concepts
575(4)
Structure of a financial statement audit
575(2)
Auditing around the computer
577(1)
Auditing through the computer
577(1)
Auditing with the computer
578(1)
Information Systems Auditing Technology
579(9)
Test Data
579(2)
Integrated-test-facility approach
581(1)
Parallel simulation
582(1)
Audit software
583(1)
Embedded audit routines
584(2)
Extended records
586(1)
Snapshot
586(1)
Tracing
587(1)
Review of systems documentation
587(1)
Control flowcharting
588(1)
Mapping
588(1)
Types of Information Systems Audits
588(4)
General approach to an information systems audit
588(1)
Information systems application audits
589(1)
Application systems development audits
590(1)
Computer service center audits
591(1)
Summary
592(1)
Glossary
592(1)
Chapter Quiz
593(1)
Review Problem
594(1)
Solution to Review Problem
594(1)
Questions and Problems
595(5)
Answers to Chapter Quiz
600(1)
PART IV: SYSTEMS DEVELOPMENT601(78)
CHAPTER 16 Systems Planning and Analysis
601(32)
Learning Objectives
601(1)
Overview
601(1)
Systems Planning and Feasibility Analysis
602(4)
Systems planning and top management
603(1)
Steering committee
604(1)
Developing objectives and system constraints
604(1)
Developing a strategic systems plan
605(1)
Identifying individual projects for priority
605(1)
Developing a systems project proposal
605(1)
Commissioning the systems project
606(1)
The Steps of Systems Analysis
606(5)
Phase 1: survey the present system
606(3)
Phase 2: identify information needs
609(1)
Phase 3: identify the systems requirements
610(1)
Phase 4: develop a systems analysis report
611(1)
Fact-Gathering Techniques
611(4)
Depth interviews
612(1)
Structured interviews
612(1)
Open-ended questionnaires
613(1)
Close-ended questionnaires
613(1)
Document reviews
614(1)
Observation
614(1)
Techniques for Organizing Facts
615(6)
Work measurement analysis
615(1)
Work distribution analysis
616(1)
Information flow analysis
617(2)
Functional analysis
619(1)
Matrix analysis
620(1)
Structured Systems Analysis
621(3)
Logical flow diagrams versus flowcharts
621(1)
Systems design versus systems analysis
622(1)
The steps in structured systems analysis
622(2)
Summary
624(1)
Glossary
625(1)
Chapter Quiz
626(1)
Review Problem
627(1)
Solution to Review Problem
628(1)
Questions and Problems
628(4)
Answers to Chapter Quiz
632(1)
CHAPTER 17 Systems Design
633(24)
Learning Objectives
633(1)
Overview
633(1)
Steps in Systems Design
634(5)
Evaluating design alternatives
634(3)
Preparing design specifications
637(1)
Preparing and submitting systems design specifications
638(1)
General Design Considerations
639(2)
Output design
639(1)
Database design
640(1)
Data processing
641(1)
Data input
641(1)
Controls and security measures
641(1)
Design Techniques
641(4)
Forms design
642(1)
Database design
643(1)
Systems design packages
643(1)
Choosing software and hardware
644(1)
Summary
645(1)
Glossary
646(1)
Chapter Quiz
646(2)
Review Problem
648(1)
Solution to Review Problem
648(1)
Questions and Problems
649(4)
Answers to Chapter Quiz
653(1)
Appendix: System Modeling
653(4)
CHAPTER 18 Systems Implementation, Operation, and Control
657(22)
Learning Objectives
657(1)
Overview
657(1)
Systems Implementation
658(5)
Establishing plans and controls for implementation
658(1)
Executing implementation activities
659(3)
Evaluating the new system
662(1)
Financial Control Over Information Systems
663(7)
The information systems budget
663(1)
The nature of information systems costs
663(1)
Acquisition and insurance controls
664(2)
Financial control strategies
666(4)
Control Over Nonfinancial Information Systems Resources
670(2)
Auditing the information system
671(1)
Maintaining and modifying the system
671(1)
Summary
672(1)
Glossary
672(1)
Chapter Quiz
673(1)
Review Problem
674(1)
Solution to Review Problem
674(1)
Questions and Problems
674(4)
Answers to Chapter Quiz
678(1)
INDEX679

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