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Accounting Information Systems

ISBN: 9780324312959 | 0324312954
Edition: 5th
Format: Hardcover
Publisher: Cengage Learning
Pub. Date: 2/15/2006

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SummaryTable of Contents
ACCOUNTING INFORMATION SYSTEMS, 5th Edition provides thorough and up-to-date coverage of accounting information systems and related technologies. It features an early presentation of transaction cycles plus a special emphasis on ethics, fraud, and the modern manufacturing environment. The book's focus is on the needs and responsibilities of accountants as end users of systems, systems designers, and auditors. This latest edition provides complete integrated coverage of Sarbanes-Oxley as it effects internal controls and other relevant topics aff... MORE
Part 1 Overview of Accounting Information Systems
1(158)
The Information System: An Accountant's Perspective
3(42)
The I... MORE
4(13)
What Is a System?
5(2)
An Information Systems Framework
7(3)
AIS Subsystems
10(1)
A General Model for AIS
11(5)
Acquisition of Information Systems
16(1)
Organizational Structure
17(10)
Business Segments
17(1)
Functional Segmentation
18(3)
The Accounting Function
21(1)
The Information Technology Function
22(5)
The Evolution of Information System Models
27(8)
The Manual Process Model
27(1)
The Flat-File Model
27(3)
The Database Model
30(1)
The REA Model
31(2)
ERP Systems
33(2)
The Role of the Accountant
35(2)
Accountants as Users
35(1)
Accountants as System Designers
35(1)
Accountants as System Auditors
36(1)
Summary
37(8)
Introduction to Transaction Processing
45(66)
An Overview of Transaction Processing
46(2)
Transaction Cycles
46(1)
The Expenditure Cycle
46(1)
The Conversion Cycle
47(1)
The Revenue Cycle
48(1)
Accounting Records
48(10)
Manual Systems
48(5)
The Audit Trail
53(3)
Computer-Based Systems
56(2)
Documentation Techniques
58(15)
Data Flow Diagrams and Entity Relationship Diagrams
58(4)
Flowcharts
62(11)
Record Layout Diagrams
73(1)
Computer-Based Accounting Systems
73(9)
Differences between Batch and Real-Time Systems
73(2)
Alternative Data Processing Approaches
75(3)
Batch Processing Using Real-Time Data Collection
78(2)
Real-Time Processing
80(2)
Summary
82(1)
Appendix
82(29)
Ethics, Fraud, and Internal Control
111(48)
Ethical Issues in Business
112(5)
Business Ethics
112(1)
Computer Ethics
113(3)
Sarbanes-Oxley Act and Ethical Issues
116(1)
Fraud and Accountants
117(16)
Definitions of Fraud
118(1)
Factors that Contribute to Fraud
119(1)
Financial Losses from Fraud
120(1)
The Perpetrators of Frauds
121(2)
Fraud Schemes
123(10)
Internal Control Concepts and Techniques
133(11)
SAS 78 / COSO Internal Control Framework
137(7)
Summary
144(15)
Part 2 Transaction Cycles and Business Processes
159(268)
The Revenue Cycle
161(70)
The Conceptual System
162(17)
Overview of Revenue Cycle Activities
162(6)
Sales Return Procedures
168(3)
Cash Receipts Procedures
171(4)
Revenue Cycle Controls
175(4)
Physical Systems
179(1)
Manual Systems
180(6)
Sales Order Processing
180(3)
Sales Return Procedures
183(1)
Cash Receipts Procedures
183(3)
Computer-Based Accounting Systems
186(15)
Automating Sales Order Processing with Batch Technology
187(1)
Keystroke
188(1)
Edit Run
188(2)
Update Procedures
190(1)
Reengineering Sales Order Processing with Real-Time Technology
190(1)
Transaction Processing Procedures
190(2)
General Ledger Update Procedures
192(1)
Advantages of Real-Time Processing
193(1)
Automated Cash Receipts Procedures
193(2)
Reengineered Cash Receipts Procedures
195(1)
Point-of-Sale (POS) Systems
195(1)
Daily Procedures
196(1)
End-of-Day Procedures
196(2)
Reengineering Using EDI
198(1)
Reengineering Using the Internet
198(1)
Control Considerations for Computer-Based Systems
199(2)
Computer-Based Accounting Systems
201(1)
Computer Control Issues
201(1)
Summary
202(1)
Appendix
203(28)
The Expenditure Cycle Part I: Purchases and Cash Disbursements Procedures
231(52)
The Conceptual System
232(13)
Overview of Purchases and Cash Disbursements Activities
232(8)
The Cash Disbursements Systems
240(2)
Expenditure Cycle Controls
242(3)
Physical Systems
245(4)
A Manual System
245(2)
The Cash Disbursements Systems
247(2)
Computer-Based Purchases and Cash Disbursements Applications
249(10)
Automating Purchases Procedures Using Batch Processing Technology
249(6)
Cash Disbursements Procedures
255(1)
Reengineering the Purchases/Cash Disbursements System
255(2)
Control Implications
257(2)
Summary
259(24)
The Expenditure Cycle Part II: Payroll Processing and Fixed Asset Procedures
283(46)
The Conceptual Payroll System
284(10)
Payroll Controls
292(2)
The Physical Payroll System
294(2)
Manual Payroll System
295(1)
Computer-Based Payroll Systems
296(3)
Automating the Payroll System Using Batch Processing
296(1)
Reengineering the Payroll System
296(3)
The Conceptual Fixed Asset System
299(1)
The Logic of a Fixed Asset System
300(1)
The Physical Fixed Asset System
300(8)
Computer Based Fixed Asset System
300(5)
Controlling the Fixed Asset System
305(3)
Summary
308(21)
The Conversion Cycle
329(52)
World-Class Companies
330(1)
The Traditional Manufacturing Environment
331(12)
The Production System
331(4)
The Economic Order Quantity Model
335(4)
The Cost Accounting System
339(1)
Controls in the Traditional Environment
340(3)
The World-Class Manufacturing Environment
343(12)
Manufacturing Flexibility
344(1)
Physical Reorganization of the Production Facilities
345(1)
Automation of the Manufacturing Process
345(7)
Reduction of Inventories
352(3)
Product Quality
355(1)
Implications for Accounting and AIS
355(8)
Changes in Accounting Techniques
355(4)
Changes in Information Reporting
359(4)
The World-Class Information System
363(3)
Characteristics of the Traditional Information System
363(1)
SAP: An Example of the World-Class Information System
364(1)
Control Issues in the WCIS
364(2)
Summary
366(15)
Financial Reporting and Management Reporting Systems
381(46)
Data Coding Schemes
382(4)
A System without Codes
382(1)
A System with Codes
383(1)
Numeric and Alphabetic Coding Schemes
383(3)
The General Ledger System
386(3)
The Journal Voucher
387(1)
The GLS Database
387(2)
GLS Procedures
389(1)
The Financial Reporting System
389(2)
Sophisticated Users with Homogeneous Information Needs
389(1)
Financial Reporting Procedures
389(2)
Controlling the FRS
391(2)
COSO / SAS 78 Control Issues
391(2)
The Management Reporting System
393(1)
Factors That Influence the MRS
393(18)
Management Principles
394(4)
Management Function, Level, and Decision Type
398(2)
Problem Structure
400(2)
Types of Management Reports
402(3)
Responsibility Accounting
405(3)
Behavioral Considerations
408(3)
Summary
411(16)
Part 3 Advanced Technologies in Accounting Information
427(192)
Database Management Systems
429(64)
Overview of the Flat-File vs. Database Approach
430(3)
Data Storage
430(1)
Data Updating
430(1)
Currency of Information
430(1)
Task-Data Dependency
430(1)
The Database Approach
431(1)
Flat-File Problems Solved
431(1)
Controlling Access to the Database
432(1)
The Database Management System
432(1)
Three Conceptual Models
432(1)
Elements of the Database Environment
433(7)
Users
433(1)
Database Management System
434(4)
Database Administrator
438(1)
The Physical Database
439(1)
The Relational Database Model
440(13)
Relational Database Concepts
441(6)
The Data Normalization Process
447(6)
Designing Relational Databases
453(9)
Identify Entities
453(2)
Construct a Data Model Showing Entity Associations
455(2)
Add Primary Keys and Attributes to the Model
457(1)
Normalize Data Model and Add Foreign Keys
457(2)
Construct the Physical Database
459(2)
Prepare the User Views
461(1)
Databases in a Distributed Environment
462(6)
Centralized Databases
462(2)
Distributed Databases
464(4)
Summary
468(1)
Appendix
468(25)
The REA Approach to Business Process Modeling
493(34)
The REA Approach
494(2)
User Views
494(1)
The REA Model
494(1)
Advantages of the REA Model
495(1)
Value Chain Analysis
496(1)
Database Applications
496(9)
Order Entry and Cash Receipts System
496(4)
Purchases and Cash Disbursements System
500(3)
Limitations of Transaction-Based Systems
503(1)
Traditional Approach to Modeling Business Processes
503(2)
Developing an REA Model
505(5)
Step 1
506(1)
Step 2
506(1)
Step 3
506(2)
Step 4
508(1)
Step 5
509(1)
REA Models versus ER Diagrams
510(8)
Defining the Entity Attributes
513(1)
Creating User Views
514(4)
Summary
518(9)
Enterprise Resource Planning Systems
527(36)
What is an ERP?
528(3)
ERP Core Applications
529(1)
Online Analytical Processing
530(1)
ERP System Configurations
531(5)
Server Configurations
531(1)
OLTP versus OLAP Servers
532(2)
Database Configuration
534(1)
Bolt-on Software
534(2)
Data Warehousing
536(6)
Modeling Data for the Data Warehouse
536(1)
Extracting Data from Operational Databases
537(1)
Cleansing Extracted Data
537(2)
Transforming Data into the Warehouse Model
539(1)
Loading the Data into the Data Warehouse Database
540(1)
Decisions Supported by the Data Warehouse
540(1)
Supporting Supply Chain Decisions from the Data Warehouse
541(1)
Risks Associated with ERP Implementation
542(5)
Big Bang versus Phased-in Implementation
542(1)
Opposition to Changes in the Business's Culture
543(1)
Choosing the Wrong ERP
543(2)
Choosing the Wrong Consultant
545(1)
High Cost and Cost Overruns
546(1)
Disruptions to Operations
547(1)
Implications for Internal Control and Auditing
547(4)
Transaction Authorization
547(1)
Segregation of Duties
548(1)
Supervision
548(1)
Accounting Records
548(1)
Access Controls
548(2)
Auditing the Data Warehouse
550(1)
Summary
551(1)
Appendix
551(12)
Electronic Commerce Systems
563(56)
Intra-Organizational Networks and EDI
564(1)
Internet Commerce
564(14)
Internet Technologies
564(3)
Protocols
567(2)
Internet Protocols
569(4)
Benefits from Internet Commerce
573(5)
Risks Associated with Electronic Commerce
578(5)
What is Risk?
578(1)
Intranet Risks
578(2)
Internet Risks
580(3)
Security, Assurance, and Trust
583(5)
Encryption
583(1)
Digital Authentication
584(2)
Firewalls
586(1)
Seals of Assurance
586(2)
Implications for the Accounting Profession
588(4)
Privacy Violation
588(4)
Summary
592(1)
Appendix
592(27)
Part 4 Systems Development Activities
619(100)
Managing the Systems Development Life Cycle
621(36)
The Systems Development Life Cycle
622(2)
Participants in Systems Development
624(1)
Systems Strategy
624(1)
Assess Strategic Information Needs
624(4)
Strategic Business Needs
625(1)
Legacy Systems
625(1)
User Feedback
626(2)
Develop a Strategic Systems Plan
628(1)
Create an Action Plan
629(3)
The Learning and Growth Perspective
631(1)
The Internal Business Process Perspective
631(1)
The Customer Perspective
631(1)
The Financial Perspective
631(1)
Balanced Scorecard Applied to IT Projects
631(1)
Project Initiation
632(1)
Systems Analysis
632(5)
The Survey Step
632(3)
The Analysis Step
635(2)
Conceptualization of Alternative Designs
637(2)
How Much Design Detail is Needed?
637(2)
Systems Evaluation and Selection
639(9)
Perform a Detailed Feasibility Study
639(1)
Perform Cost Benefit Analysis
640(5)
Prepare Systems Selection Report
645(1)
Announcing the New System Project
646(1)
User Feedback
647(1)
The Accountant's Role in Managing the SDLC
648(1)
How Are Accountants Involved with SDLC?
648(1)
The Accountant's Role in Systems Strategy
648(1)
The Accountant's Role in Conceptual Design
648(1)
The Accountant's Role in Systems Selection
649(1)
Summary
649(8)
Construct, Deliver, and Maintain Systems Project
657(62)
In-House Systems Development
658(4)
Tools for Improving Systems Development
658(4)
Construct the System
662(20)
The Structured Design Approach
662(3)
The Object-Oriented Design Approach
665(2)
System Design
667(1)
Data Modeling, Conceptual Views, and Normalized Tables
668(1)
Design Physical User Views
668(7)
Design the System Process
675(4)
Design System Controls
679(1)
Perform a System Design Walkthrough
679(1)
Program Application Software
680(1)
Software Testing
681(1)
Deliver the System
682(6)
Testing the Entire System
682(1)
Documenting the System
682(3)
Converting the Databases
685(1)
Converting to the New System
685(1)
Post-Implementation Review
686(1)
The Role of Accountants
687(1)
Commercial Packages
688(1)
Trends in Commercial Packages
688(3)
Advantages of Commercial Packages
690(1)
Disadvantages of Commercial Packages
690(1)
Choosing a Package
691(4)
Maintenance and Support
695(1)
User Support
695(1)
Knowledge Management and Group Memory
695(1)
Summary
696(1)
Appendix
696(23)
Part 5 Computer Controls and Auditing
719
IT Controls Part I: Sarbanes-Oxley and IT Governance
721(34)
Overview of Sections 302 and 404 of the Sarbanes-Oxley Act
722(2)
Relationship Between IT Controls and Financial Reporting
722(1)
Audit Implications of Sections 302 and 404
723(1)
IT Governance Controls
724(1)
Organizational Structure Controls
725(6)
Segregation of Duties within the Centralized Firm
726(2)
The Distributed Model
728(1)
Creating a Corporate IT Function
729(1)
Audit Objectives Relating to Organizational Structure
730(1)
Audit Procedures Relating to Organizational Structure
731(1)
Computer Center Security and Controls
731(3)
Computer Center Controls
731(3)
Disaster Recovery Planning
734(5)
Providing Second-Site Backup
734(1)
Identifying Critical Applications
735(1)
Performing Backup and Off-Site Storage Procedures
736(1)
Creating a Disaster Recovery Team
737(1)
Testing the DRP
737(1)
Audit Objective Assessing Disaster Recovery Planning
737(1)
Audit Procedures for Assessing Disaster Recovery Planning
737(2)
Summary
739(1)
Appendix
739(16)
IT Controls Part II: Security and Access
755(38)
Controlling the Operating System
756(7)
Operating System Objectives
756(1)
Operating System Security
757(1)
Threats to Operating System Integrity
757(1)
Operating System Controls and Test of Controls
758(5)
Controlling Database Management Systems
763(4)
Access Controls
763(3)
Backup Controls
766(1)
Controlling Networks
767(10)
Controlling Risks from Subversive Threats
767(9)
Controlling Risks from Equipment Failure
776(1)
Electronic Data Interchange Controls
777(4)
Transaction Authorization and Validation
778(1)
Access Control
779(1)
EDI Audit Trail
779(2)
Summary
781(1)
Appendix
781(12)
IT Controls Part III: Systems Development, Program Changes, and Application Controls
793
Systems Development Controls
794(8)
Controlling Systems Development Activities
794(2)
Controlling Program Change Activities
796(1)
Source Program Library Controls
797(1)
The Worst Case Situation: No Controls
798(1)
A Controlled SPL Environment
798(4)
Application Controls
802(8)
Input Controls
802(6)
Output Controls
808(2)
Testing Computer Application Controls
810(10)
Black Box Approach
811(1)
White Box Approach
811(2)
White Box Testing Techniques
813(4)
The Integrated Test Facility
817(1)
Parallel Simulation
818(2)
Substantive Testing Techniques
820(5)
The Embedded Audit Module
820(1)
Generalized Audit Software
821(4)
Summary
825
Glossary1(1)
Index1

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