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Accounting Information Systems-Text Only

Accounting Information Systems-Text Only - 5th edition

Cover of Accounting Information Systems-Text Only 5TH 02 (ISBN -)
Edition: 5TH 02
Copyright: 2002
Publisher: South-Western Publishing Co.
Published: 2002
International: No

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Accounting Information Systems-Text Only - 5TH 02 edition

ISBN13: -

Ulric J. Gelinas and Steve G. Sutton

Edition: 5TH 02
Copyright: 2002
Publisher: South-Western Publishing Co.
Published: 2002
International: No
Sold Out
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Accounting is becoming an information systems function; therefore knowledge of accounting information systems is critical for business success. Gelinas/Sutton's Fifth Edition of Accounting Information Systems retains its comprehensiveness and authoritative coverage of topics such as internal control, electronic commerce, and technology. More accessible than ever before, Accounting Information Systems, 5e is the resource to have in order to master this important subject area.


  • Electronic Commerce Integrated Throughout: Sections on electronic commerce are integrated throughout the text as appropriate, giving students a solid understanding of the impact of e-commerce on AIS. Chapter 6 is devoted exclusively to this important topic, and Chapters 10, 11, and 12 provide additional coverage.
  • Coverage of New Internal Control Framework: Coverage of internal control now includes the new control framework Control Objectives for Information and Related Technology (COBIT) from the Information Systems Audit and Control Association (ISACA).
  • Data-Flow Diagrams: Gelinas/Sutton's excellent data-flow diagrams help students visualize the flow of information in an accounting information system. The diagrams help students understand WHAT must happen before they learn HOW functions are performed.
  • Integration of Technology: The impact of technology on the operation and control of AIS is integrated throughout.
  • NEW! Real-world Vignettes: Now opening each chapter these vignettes describe actual situations in the business world, focusing student attention on the real-world applications and relevance of accounting information systems.
  • NEW! Icons now highlight discussions on ERP, Electronic Commerce and Internal Controls throughout the text. These three topics, which are critical to accounting information systems, are now easier to identify and follow. Students are better able to see the importance of these topics and their impact on the growing field of accounting information systems.
  • NEW! Expanded Web Site: Vast online resources for students and instructors on the text Web site include an accounting links library, online cases, and much more.

Author Bio

Gelinas, Ulric J. : Bentley College

Ulric J. (Joe) Gelinas, Jr., Ph.D., is Associate Professor of Accountancy at Bentley College, Waltham, Massachusetts. He received his A.B. in Economics from ST. Michael's College, Winooski Park, Vermont, and his M.B.A. and Ph.D. from the University of Massachusetts, Amherst. Professor Gelinas has also taught at the University of Tennessee and at Vesalius College, Vrije Universtiteit Brussel in Brussels, Belgium. As a Captain in the United States Air Force, he was Officer-in-Charge of IT Operations. Professor Gelinas was the founding editor of the Journal of Accounting and Computers (formerly the Kent/ Bentley Journal of Accounting and Computers and he Kent/ Bentley Review). Professor Gelinas has published articles on accounting information systems, computers in accounting education, technical communications, and information privacy. Professor Gelinas worked as an IT auditor and BankBoston and has conducted training-using this textbook-at CSC Partners, a nationwide systems integration firm. He has made presentations and conducted workshops at the International Conference of the Information Systems Audit & Control Association (ISACA), ISACA's Computer Audit, Control and Security (CACS) conferences, as well as other professional groups. He is a member of the American Accounting Association, the Information Systems Audit & Control Association, Beta Alpha Psi, and Beta Gamma Sigma. Professor Gelinas was a member of the U.S. expert panel that reviewed Control Objectives for Information and Related Technology (COBIT) and has conducted COBIT workshops throughout the world. He was the author of a portion of Implementation Tool Set, a volume that accompanied the second edition of COBIT. In his spare time, Professor Gelinas is engaged in his favorite activities: sailing, scuba diving, bird watching, antiquing and music.

Sutton, Steve G. : Oklahoma State University

Steve G. Sutton, Ph.D., CPA, is the Myers Chair of Accounting Information Systems at Oklahoma State University, Stillwater, Oklahoma. He received his BSA, MA, and Ph.D. from the University of Missouri-Columbia. Professor Sutton has also taught at the University of Calgary, Arizona State University West, Bryant College, and Texas Tech University. His audit and information systems consulting experience with Mayer Hoffman McCann, CPAs, and KPMG Peat Marwick, along with experience as a computer operator with Deere & Co., support his teaching and research interests in accounting information systems, auditing, and accounting education. Professor Sutton is the founding and continuing editor of Advances in Accounting Information Systems and a founding and continuing co-chair of the annual Accounting Information Systems Research Symposium. In addition, he serves as a departmental editor for the journal, Database. Professor Sutton is also a co-author of the monograph, Productivity and Quality Measurement Systems for Internal Auditing (Institute of Internal Auditors Research Foundation) and co-editor of another monograph, Behavioral Accounting Research: Foundations and Frontiers (American Accounting Association). Professor Sutton has published over 50 journal articles and made over 50 conference presentations on accounting information systems, auditing, and computers in accounting education. He has made continuing education presentations for both the international association and Phoenix Chapter of the Institute of Internal Auditors and the American Public Power Association, as well as several public accounting firms. He is a past chair of the Information Systems Section of the American Accounting Association. Among Professor Sutton's hobbies are 3-on-3 basketball tournaments, travel, skiing, and hiking.

Table of Contents


1. Introduction to Accounting Information Systems.
2. Intelligent Systems and Knowledge Management.
3. Documenting Information Systems.


4. Data Base Management Systems.
5. Relational Databases and SQL.
6. Electronic Business (E-Business).


7. Controlling Information Systems: Introduction to Internal Control.
8. Controlling Information Systems: IT Processes.
9. Controlling Information Systems: Application Controls.


10. The Order Entry/Sales (OE/S) Process.
11. The Billing/Accounts Receivable/Cash Receipts (B/AR/CR) Process.
12. The Purchasing/Accounts Payable/Cash Disbursements (P/AP/CD) Process.
13. Integrated Production Process
14. The General Ledger and Businessl Reporting (GL/FR)


15. Introduction to Systems Development.
16. Structured Systems Analysis.
17. Systems Selection and Systems Design.
18. Systems Implementation and Operation.