Accounting Information Systems - 5th edition

Summary: 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 ...show moreof Sarbanes-Oxley as it effects internal controls and other relevant topics affected by this legislation, as well as re-organized discussion of transaction cycles that make the balance between manual and computer based systems more apparent.

Benefits:

• NEW! EOC Revised: All end of chapter material has been revised and updated to provide current and challenging assignments for students.
• NEW! The transaction cycle chapters, 4-6, have been re-written to provide a more balanced treatment of manual processes and computer systems.
• NEW! Chapters 15-17 have been revised to incorporate the latest impact of SOX, and the chapter progression re-organized to begin with governance issues (good overview of the major IT Auditing topics), a move into security concepts, and then concluding with systems development and control topics in chapter 17.
• NEW! New Internal Control Cases: In chapters 4, 5, and 6, new internal control cases have been added so that students can identify potential internal control issues--a necessary skill in light of the accounting scandals in the news.
• Exposure to Design and Documentation Tools: Students are exposed to systems design and documentation tools as various approaches and methodologies used in systems analysis and design are examined.
• Conceptual Framework: This text utilizes a conceptual framework to emphasize the professional and legal responsibility of accountants, auditors, and management in the design, operation, and control of AIS applications.
• Transaction Cycles Approach: This text's transaction cycles approach to AIS focuses on sources of data, key tasks, accounting records, and internal controls that comprise business cycles.
• Conceptual Internal Control Model: A conceptual model for internal control is based on the Statement on Auditing Standard 82. This model is used to discuss control issues for both manual and computer-based systems.

Edition/Copyright: 5TH 07
Cover: Hardback
Publisher: South-Western Publishing Co.
Published: 02/15/2006

View Table of Contents

PART 1: OVERVIEW OF ACCOUNTING INFORMATION SYSTEMS.

1. The Information System: An Accountant's Perspective.
2. Introduction to Transaction Processing.
3. Ethics, Fraud, and Internal Control.

PART 2: TRANSACTION CYCLES AND BUSINESS PROCESSES.

4. The Revenue Cycle.
5. The Expenditure Cycle Part I: Purchases and Cash Disbursements Procedures..
6. The Expenditure Cycle Part II: Payroll Processing and Fixed Asset Procedures
7. The Conversion Cycle.
8. General Ledger, Financial Reporting, and Management Reporting Systems.

PART 3: ADVANCED TECHNOLOGIES IN ACCOUNTING INFORMATION.

9. Database Management Systems.
10. The REA Approach to Business Process Modeling.
11. Entreprise Resource Planning Systems.
12. Electronic Commerce Systems.

PART 4: SYSTEMS DEVELOPMENT ACTIVITIES.

13. Managing the Systems Development Life Cycle.
14. Construct, Deliver, and Maintain Systems Projects.

PART 5: COMPUTER CONTROLS AND AUDITING.

15. IT Controls Part I: Governance.
16. IT Controls Part II: Security.
17. IT Controls Part III: Systems Development, Implementation, and Change Control.

Glossary.
Subject Index.

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Other Editions of Accounting Information Systems:

Accounting Information Systems - 6 edition

ISBN13: 978-0324560893