Core Concepts of Accounting Information Systems,9780471383833

Core Concepts of Accounting Information Systems

by ; ;
Edition: 7th
ISBN13: 9780471383833
ISBN10: 047138383X
Format: Paperback
Pub. Date: 2000-12-01
Publisher(s): John Wiley & Sons Inc
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Summary

The name areas for AIS, as identified by the AAA Committee on Contemporary Approach to Teaching AIS, are all addressed. Real world cases are woven into the text material. Each chapter highlights a real world case or concept in the AIS at Work feature.

Table of Contents

PART ONE AN INTRODUCTION TO ACCOUNTING INFORMATION SYSTEMS 1(98)
Accounting Information Systems and the Accountant
3(27)
What Are Accounting Information Systems?
5(4)
Accounting in the Information Age
9(9)
Careers in Accounting Information Systems
18(3)
AIS at Work---The CPA Vision Project
21(9)
The Technology of Accounting Information Systems
30(33)
Input, Processing, and Output Devices
32(9)
Secondary Storage Devices
41(4)
Data Communications and Networks
45(6)
Computer Software
51(2)
AIS at Work---Two Executives at Wal-Mart Talk About Their Data Communications System
53(10)
Documenting Accounting Information Systems
63(36)
Why Documentation is Important
64(2)
Document and System Flowcharts
66(8)
Data Flow Diagrams
74(6)
Other Documentation Tools
80(3)
End-User Computing and Documentation
83(4)
AIS at Work-Documenting Systems at Hughes Supply
87(12)
PART TWO ACCOUNTING INFORMATION SYSTEMS FOR COLLECTING, RECORDING, AND STORING BUSINESS DATA 99(108)
Transaction Processing: Fundamentals and Major Processing Cycles
101(37)
Transaction Processing Fundamentals
102(6)
Collecting and Reporting Accounting Information
108(4)
Transaction Processing Cycles
112(14)
AIS at Work-A Paperless Accounts Payable System at Lord Corporation
126(12)
Transaction Processing: Additional Cycles, Special Industries, and Accounting Software
138(34)
Additional Transaction Processing Cycles
139(8)
Transaction Processing in Special Industries
147(6)
Accounting and Enterprise Software
153(4)
Business Process Reengineering
157(2)
AIS at Work-Retail Information Systems Open Up
159(13)
Databases and Data Modeling
172(35)
Database Concepts
173(4)
Database Design and Data Modeling
177(10)
Database Structures, Object-Oriented Databases, and Multimedia Databases
187(3)
Database Management Systems
190(5)
AIS at Work-Data Warehousing at Dow Chemical Company
195(12)
PART THREE CONTROLS AND SECURITY IN ACCOUNTING INFORMATION SYSTEMS 207(136)
Introduction to Internal Control Systems
209(32)
Internal Control Systems: Definition and Components
210(5)
Control Procedures Analyzed
215(2)
Cost-Benefit Concept for Developing Controls
217(3)
Essential Elements of an Internal Control System
220(10)
AIS at Work-Reducing Employee Theft Can Boost Bottom Line
230(11)
Controls for Computerized Accounting Information Systems
241(38)
General Controls Within IT Environments
242(12)
Application Controls Within IT Environments
254(9)
Database Controls
263(1)
Controls in the Information Age
263(4)
AIS at Work-Omega Engineering
267(12)
Computer Crime and Ethics
279(33)
Computer Crime: An Overview
281(4)
Examples of Computer-Crime Cases
285(10)
Thwarting Computer Abuse
295(4)
Computers and Ethical Behavior
299(2)
AIS at Work-Firms Fight Back
301(11)
Auditing Computerized Accounting Information Systems
312(31)
The Audit Function
313(7)
Auditing Computerized Accounting Information Systems
320(8)
Auditing With the Computer
328(4)
Auditing in the Information Age
332(1)
AIS at Work-Hacker Practices
333(10)
PART FOUR DEVELOPING EFFECTIVE ACCOUNTING INFORMATION SYSTEMS 343(2)
Systems Study: Planning and Analysis
345(1)
The System Development Life Cycle: An Introduction
346(4)
Systems Planning and the Initial Investigation
350(4)
Systems Analysis
354(7)
AIS at Work-Making the Right Choice When Hiring a Consultant
361(11)
Systems Study: System Design
372(29)
The Feasibility Evaluation
373(7)
Detailed Systems Design
380(8)
Selecting A Final System
388(3)
AIS at Work-Sony Corporation Uses a Case Tool
391(10)
Systems Study: Implementation and Maintenance
401(34)
Systems Implementation
402(12)
Systems Follow-up and Maintenance
414(2)
Outsourcing
416(2)
AIS at Work-Blue Cross Abandons a Runaway Project
418(17)
PART FIVE SPECIAL TOPICS IN ACCOUNTING INFORMATION SYSTEMS 435(62)
Information and Knowledge Processing Systems in Accounting
437(34)
Information and Knowledge Processing
438(3)
Information Processing Systems in Accounting
441(5)
Solving Accounting Problems with Artificial Intelligence
446(13)
Comparing Information and Knowledge Processing Systems
459(1)
AIS at Work-Deloitte & Touche's Top Management Fraud Diagnostic Tool
460(11)
Electronic Commerce and the Internet
471(26)
The Internet and World Wide Web
472(6)
Electronic Commerce
478(5)
Privacy and Security on the Internet
483(7)
AIS at Work-Using EDI at Los Angeles County
490(7)
Index 497

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