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Accounting Information Systems

ISBN: 9780130861771 | 0130861774
Edition: 8th
Format: Hardcover
Publisher: PRENTICE HALL
Pub. Date: 1/1/2001

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SummaryTable of Contents
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
Prefacexv
PART I: INTRODUCTION TO ACCOUNTING INFORMATION SYSTEMS1(279)
Accounting Information Systems: An Overview
1(33)
Learning Obje... MORE
1(1)
Accounting Information Systems and Business Organizations
1(5)
Information and Decisions
2(2)
Information Systems
4(2)
Business Processes
6(1)
Transaction Processing Cycles
7(4)
Internal Control Process
8(3)
Accounting and Information Technology
11(8)
The Information System Function
11(3)
End-User Computing
14(2)
Quick-Response Technology
16(3)
The Accountant and Systems Development
19(3)
The Nature of Systems Development
20(1)
Business Process Blueprinting
21(1)
Behavioral Considerations in Systems Development
22(1)
Summary
22(1)
Glossary
23(1)
Chapter Quiz
24(1)
Review Questions
25(1)
Discussion Questions and Problems
26(7)
Answers to Chapter Quiz
33(1)
Systems Techniques and Documentation
34(43)
Learning Objectives
34(1)
Users of Systems Techniques
34(3)
Use of Systems Techniques in Auditing
34(2)
Use of Systems Techniques in Systems Development
36(1)
Systems Techniques
37(22)
Flowcharting Symbols
37(3)
Symbol Use in Flowcharting
40(2)
IPO and HIPO Charts
42(1)
Systems and Program Flowcharts
43(1)
Logical Data Flow Diagrams
43(1)
Logical Data Flow Diagrams and Structured Analysis
44(2)
Analytic, Document, and Forms Distribution Flowcharts
46(3)
Analytic Flowcharting Illustration
49(5)
Narrative Techniques
54(1)
Resource Utilization Analysis
55(2)
Decision Analysis Techniques
57(2)
Summary
59(2)
Glossary
61(1)
Chapter Quiz
61(2)
Review Problem
63(1)
Review Questions
64(1)
Discussion Questions and Problems
64(12)
Answers to Chapter Quiz
76(1)
The Internet, Intranets, and Electronic Commerce
77(58)
Learning Objectives
77(1)
Electronic Commerce
77(8)
Electronic Networks
77(4)
Commerce on the Internet
81(4)
Security for Electronic Transactions
85(7)
Introduction
85(1)
Types of Encryption Systems
86(6)
Security Issues for Public-Key Encryption Systems
92(4)
Cryptanalysis Attacks
92(1)
Factoring Attacks
92(1)
Key Management
93(3)
Applications of Electronic Commerce and Encryption Technology
96(7)
Virtual Cash Systems
96(1)
Privacy Issues
97(2)
Computer Software and Computer Card Systems
99(1)
The Internet Store
100(1)
Virtual Private Networks
101(1)
Trust in E-Commerce: Privacy, Business Practices, and Transaction Integrity
102(1)
Summary
103(1)
Glossary
104(2)
Chapter Quiz
106(1)
Review Questions
107(1)
Discussion Questions and Problems
107(6)
Discussion Questions and Problems From the Appendix
113(3)
Answers to Chapter Quiz
116(1)
Appendix: An Introduction to Computer Technology
116(16)
Appendix Glossary
132(3)
Introduction to Transaction Processing
135(42)
Learning Objectives
135(1)
Transaction Flows: An Overview
135(4)
Transaction Flows in a Manufacturing Firm
136(2)
Transaction Flows and Business Processes
138(1)
Components of the Transaction Processing System
139(2)
Inputs
139(1)
Processing
139(1)
Storage
140(1)
Outputs
141(1)
Designing Double-Entry Systems
141(10)
A Systems Approach
141(2)
Standard Journal Entries
143(2)
Modes of Transaction Processing
145(3)
Need for a Chart of Accounts
148(1)
Designing a Chart of Accounts
149(2)
Documentation
151(1)
Coding Systems for Transaction Processing
151(5)
Types of Codes
151(2)
Considerations in Designing Codes
153(1)
Coding Examples in Accounting Systems
154(2)
Form Design and Records Retention Considerations
156(2)
Form Design Considerations
156(1)
Records Retention Considerations
157(1)
Electronic Tax-Record Retention Requirements
158(1)
Comprehensive Example---Great Plains Dynamics
158(5)
General Ledger Setup
158(1)
Account Categories
159(1)
Chart of Accounts
159(1)
Quick Journal Setup
160(1)
Budget Setup
160(1)
Setup Beginning Balances
160(1)
Daily Procedures
161(1)
Period-End Procedures
161(1)
Financial Statements
162(1)
Quick Statements
162(1)
Advanced Financial Report Layout
162(1)
Summary
163(1)
Glossary
163(1)
Chapter Quiz
164(1)
Review Problem
165(1)
Solution to Review Problem
166(1)
Review Questions
167(1)
Discussion Questions and Problems
168(8)
Answers to Chapter Quiz
176(1)
Transaction Processing and the Internal Control Process
177(59)
Learning Objectives
177(1)
The Necessity for Controls
177(5)
Controls and Exposures
177(1)
Common Exposures
178(1)
Fraud and White-Collar Crime
179(2)
Computer Processing and Exposures
181(1)
Control Objectives and Transaction Cycles
182(1)
Components of the Internal Control Process
182(16)
External Influences Concerning an Entity and Internal Control
184(1)
The Impact of the Business Environment on Internal Control
185(1)
Control Environment
185(7)
Risk Assessment
192(1)
Control Activities
192(3)
Information and Communication
195(2)
Monitoring
197(1)
Transaction Processing Controls
198(11)
General Controls
198(3)
Application Controls
201(4)
Preventive, Detective, and Corrective Controls
205(2)
Communicating the Objectives of Internal Control
207(1)
Goals and Behavior Patterns
207(2)
Analysis of Internal Control Processes
209(4)
Analytical Techniques
209(3)
Illustration of an Internal Control Analysis
212(1)
Summary
213(1)
Glossary
214(1)
Chapter Quiz
215(1)
Review Problem
216(1)
Solution to Review Problem
217(1)
Review Questions
217(1)
Discussion Questions and Problems
218(17)
Answers to Chapter Quiz
235(1)
Information Systems Security
236(44)
Learning Objectives
236(1)
An Overview of Information Systems Security
236(2)
The Information Security System Life Cycle
236(1)
The Information Security in the Organization
237(1)
Analyzing Vulnerabilities and Threats
237(1)
Vulnerabilities and Threats
238(9)
The Seriousness of Information Systems Fraud
239(1)
Individuals Posing a Threat to Information Systems
240(3)
Active Threats to Information Systems
243(4)
The Information Systems Security System
247(11)
The Control Environment
247(3)
Controls for Active Threats
250(5)
Controls for Passive Threats
255(1)
Internet Security
256(2)
Disaster Risk Management
258(3)
Preventing Disasters
259(1)
Contingency Planning for Disasters
259(2)
Summary
261(1)
Glossary
262(1)
Chapter Quiz
263(1)
Review Problem
264(1)
Solution to Review Problem
265(1)
Review Questions
265(1)
Discussion Questions and Problems
266(13)
Answers to Chapter Quiz
279(1)
PART II: BUSINESS PROCESSES280(168)
Customer Order and Account Management Business Processes
280(43)
Learning Objectives
280(1)
Customer Order Management Business Process
280(10)
Overview
280(4)
ERP Illustration: SAP R/3
284(4)
Standard Order Processing in SAP R/3
288(2)
Transaction Cycle Controls in Order Processing
290(5)
Order Entry
290(2)
Credit
292(1)
Finished Goods
293(1)
Shipping
294(1)
Billing
294(1)
Accounts Receivable and General Ledger
295(1)
Customer Account Management Business Process
295(4)
Accounts Receivable
295(1)
Transactions Controls in the Accounts Receivable Business Process
296(1)
Sales Returns and Allowances
297(1)
Write-off of Accounts Receivable
298(1)
Cash-Received-on-Account Business Process
299(7)
Overview
299(5)
Lock-Box Collection Systems
304(1)
Cash Sales Business Process
305(1)
Summary
306(1)
Glossary
306(1)
Chapter Quiz
307(1)
Review Problem
308(1)
Solution to Review Problem
308(1)
Review Questions
309(1)
Discussion Questions and Problems
310(12)
Answer Lists
322(1)
Answers to Chapter Quiz
322(1)
Procurement and Human Resource Business Processes
323(47)
Learning Objectives
323(1)
The Procurement Business Process
323(6)
Overview
323(2)
Requirement Determination
325(1)
Selection of Source(s)
325(1)
Request for Quotation
325(1)
Selection of a Vendor
326(1)
Issuing of a Purchase Order
326(1)
Receipt of the Goods
327(1)
Invoice Verification
328(1)
Vendor Payment
328(1)
Master Records
328(1)
Transaction Cycle Controls over Procurement
329(6)
Requisitioning (Stores)
331(2)
Purchasing
333(1)
Receiving
333(1)
Stores
334(1)
Accounts Payable
334(1)
Integrity of the Procurement Business Process
334(1)
The Attribute-Rating Approach to Vendor Selection
335(1)
Cash Disbursements Business Process
335(4)
Accounts Payable
336(1)
Cash Disbursements
336(1)
General Ledger
336(1)
Internal Audit
337(1)
Voucher Systems
337(1)
Posting of Payables
337(2)
Human Resource Management Business Process
339(3)
HR Processing in SAP R/3
339(1)
HR Data Structure
340(2)
Transaction Cycle Controls in Payroll Processing
342(4)
Personnel
342(1)
Timekeeping
342(1)
Payroll
342(4)
Summary
346(1)
Glossary
347(1)
Chapter Quiz
347(1)
Review Problem
348(1)
Solution to Review Problem
349(2)
Review Questions
351(1)
Discussion Questions and Problems
351(18)
Answers to Chapter Quiz
369(1)
The Production Business Process
370(37)
Learning Objectives
370(1)
Transaction Cycle Controls in the Production Business Process
370(8)
Production Control
371(3)
Inventory Control
374(1)
Just-in-Time (JIT) Production
375(1)
Property Accounting Applications
376(2)
Quick-Response Manufacturing Systems
378(15)
Components of Quick-Response Manufacturing Systems
378(4)
Transaction Processing in Quick-Response Manufacturing Systems
382(10)
Special Internal Control Considerations
392(1)
Summary
393(1)
Glossary
394(1)
Chapter Quiz
395(1)
Review Problem
396(1)
Solution to Review Problem
396(1)
Review Questions
397(1)
Discussion Questions and Problems
397(9)
Answers to Chapter Quiz
406(1)
Electronic Data Processing Systems
407(41)
Learning Objectives
407(1)
The Input System
407(7)
Paper-Based Input Systems
407(4)
Paperless Input Systems
411(3)
The Processing System
414(13)
Paper-Based Processing Systems
414(12)
Paperless Processing Systems
426(1)
The Output System
427(1)
Summary
428(1)
Glossary
429(1)
Chapter Quiz
429(2)
Review Problem
431(1)
Solution to Review Problem
431(1)
Review Questions
431(1)
Discussion Questions and Problems
432(15)
Answers to Chapter Quiz
447(1)
PART III: SYSTEMS DEVELOPMENT448(116)
Systems Development: A Survey
448(48)
Learning Objectives
448(1)
The Systems Development Life Cycle
448(9)
Organizational Context of Systems Development
448(2)
The Systems Development Life Cycle
450(1)
Some Conventional Wisdom on the Systems Development Life Cycle
451(2)
Business Reengineering
453(4)
Documentation Standards
457(5)
Overview of Systems Development Documentation
458(3)
Maintenance of Systems Documentation Standards
461(1)
Systems Development Technologies and Practices
462(13)
Analyst/Programmer Productivity Control
462(1)
Structured Programming
463(1)
Computer-Aided Software Engineering (CASE)
464(2)
Prototyping
466(1)
Object-Oriented Technology
466(6)
Reengineering
472(1)
Program Change Control
472(1)
Database Administration
473(1)
Auditor Involvement in Systems Development
474(1)
Usage of Advanced Techniques
474(1)
Planning and Organizing a Systems Project
475(8)
Project Selection
475(1)
The Project Team
475(2)
Project Breakdown into Tasks and Phases
477(1)
Time Estimates
478(3)
Project Accounting
481(2)
Cost-Overrun Trends
483(1)
Summary
483(1)
Glossary
484(1)
Chapter Quiz
485(1)
Review Problem
486(1)
Solution to Review Problem
486(1)
Review Questions
487(1)
Dicussion Questions and Problems
488(7)
Answers to Chapter Quiz
495(1)
Systems Planning, Analysis, and Design
496(42)
Learning Objectives
496(1)
General Overview
496(1)
Overview of Systems Planning and Analysis
497(1)
Systems Planning and Feasibility Analysis
498(2)
Systems Planning and Top Management
498(1)
Steering Committee
498(1)
Developing Objectives and System Constraints
499(1)
Developing a Strategic Systems Plan
499(1)
Identifying Individual Projects for Priority
499(1)
Commissioning the Systems Project
500(1)
The Steps of System Analysis
500(5)
Survey the Present System
500(3)
Identify Information Needs
503(1)
Identify the Systems Requirements
504(1)
Develop a Systems Analysis Report
504(1)
Fact-Gathering Techniques
505(1)
Techniques for Organizing Facts
505(2)
Structured Systems Analysis
507(3)
Logical Flow Diagrams versus Flowcharts
507(1)
Systems Design versus Systems Analysis
508(1)
The Steps in Structured Systems Analysis
508(2)
Overview of Systems Design
510(1)
Steps in Systems Design
511(4)
Evaluating Design Alternatives
511(3)
Preparing Design Specifications
514(1)
Preparing and Submitting Systems Design Specifications
515(1)
Business Process Blueprinting
515(1)
General Design Considerations
515(3)
Output Design
516(1)
Database Design
517(1)
Data Processing
517(1)
Data Input
517(1)
Controls and Security Measures
517(1)
Design Techniques
518(3)
Forms Design
518(1)
Database Design
518(1)
Systems Design Packages
519(1)
Choosing Software and Hardware
519(2)
Summary
521(1)
Appendix: System Modeling
522(4)
Glossary
526(1)
Chapter Quiz
527(2)
Review Questions
529(1)
Discussion Questions and Problems
530(7)
Answers to Chapter Quiz
537(1)
Systems Implementation, Operation, and Control
538(26)
Learning Objectives
538(1)
Overview
538(1)
Systems Implementation
539(5)
Establishing Plans and Controls for Implementation
539(2)
Executing Implementation Activities
541(3)
Evaluating the New System
544(1)
Financial Control Over Information Systems
544(7)
The Information Systems Budget
544(1)
The Nature of Information Systems Costs
545(1)
Acquisition and Insurance Controls
545(2)
Financial Control Strategies
547(4)
Control Over Nonfinancial Information Systems Resources
551(2)
Auditing the Information System
552(1)
Maintaining and Modifying the System
553(1)
Summary
553(1)
Glossary
554(1)
Chapter Quiz
554(1)
Review Problem
555(1)
Solution to Review Problem
555(1)
Review Questions
556(1)
Discussion Questions and Problems
557(6)
Answers to Chapter Quiz
563(1)
PART IV: SPECIAL TOPICS IN ACCOUNTING INFORMATION SYSTEMS564(113)
Management Decision Making and Reports
564(37)
Learning Objectives
564(1)
Managers and Decisions
564(10)
Planning and Control
564(1)
Decision Making
565(4)
Useful Information for Planning and Control
569(1)
Information Properties and the Degree of Usefulness
570(1)
The Value of Information
570(2)
Software for Decision Making
572(2)
Reporting to Management
574(12)
Types of Reports
574(6)
Reporting Systems
580(1)
The Financial and Cost Reporting Systems
581(1)
Responsibility Accounting Reporting Systems
582(2)
Profitability Reporting Systems
584(2)
Summary
586(1)
Glossary
586(1)
Chapter Quiz
587(1)
Review Problem
588(1)
Solution to Review Problem
589(1)
Review Questions
590(1)
Discussion Questions and Problems
591(9)
Answers to Chapter Quiz
600(1)
File Processing and Data Management Concepts
601(47)
Learning Objectives
601(1)
Introductory Terminology
601(5)
Fields, Data Items, Attributes, and Elements
601(1)
Data Occurrences
602(1)
Fixed- and Variable-Length Records
602(3)
Record Key and File Sequence
605(1)
The Evolution of Database Technology
606(3)
Mainframe Environments
607(1)
Database Management Systems
607(1)
On-Line Information Services
608(1)
Expert Systems
608(1)
Object-Oriented Programming
608(1)
Hypertext Systems
608(1)
Intelligent Database Systems
609(1)
Database Management Systems and Their Architecture
609(18)
Conceptual Architecture
610(2)
Database Architecture at the Logical Level: Logical Data Structures
612(6)
Database Architecture at the Physical Level
618(7)
Economic Relations between File Organization Techniques
625(1)
Physical Architecture, Hardware and Response Time
626(1)
Database Management Systems and Databases in Practice
627(7)
What Database Management Systems Do
627(4)
Nonprogrammable Database Systems
631(1)
Why Database Management Systems Are Needed
631(2)
Database Documentation and Administration
633(1)
Summary
634(2)
Glossary
636(1)
Chapter Quiz
637(1)
Review Problem
638(1)
Solution to Review Problem
638(1)
Review Questions
638(1)
Discussion Questions and Problems
639(8)
Answers to Chapter Quiz
647(1)
Auditing Information Technology
648(29)
Learning Objectives
648(1)
Information Systems Auditing Concepts
648(4)
Structure of a Financial Statement Audit
649(1)
Auditing Around the Computer
650(1)
Auditing Through the Computer
650(1)
Auditing with the Computer
651(1)
Information Systems Auditing Technology
652(10)
Test Data
652(2)
Integrated-Test-Facility Approach
654(2)
Parallel Simulation
656(1)
Audit Software
656(3)
Embedded Audit Routines
659(1)
Extended Records
660(1)
Snapshot
660(1)
Tracing
660(1)
Review of Systems Documentation
661(1)
Control Flowcharting
662(1)
Mapping
662(1)
Types of Information Systems Audits
662(4)
General Approach to an Information Systems Audit
662(1)
Information Systems Application Audits
663(1)
Application Systems Development Audits
664(1)
Computer Service Center Audits
665(1)
Summary
666(1)
Glossary
666(1)
Chapter Quiz
667(1)
Review Problem
668(1)
Solution to Review Problem
668(1)
Review Questions
669(1)
Discussion Questions and Problems
669(7)
Answers to Chapter Quiz
676(1)
Index677

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