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The eighth edition of ACCOUNTING INFORMATION SYSTEMS provides thorough and up-to-date coverage of accounting information systems and related technologies. It features an early presentation of transaction cycles, as well as an emphasis on ethics, fraud, and the modern manufacturing environment. The book focuses on the needs and responsibilities of accountants as end users of systems, systems designers, and auditors. The text completely integrates of Sarbanes-Oxley as it affects internal controls and other relevant topics.
Language: English
ISBN-10: 1111972141
ISBN-13: 978-1111972141
ISBN-13: 9781111972141
Author: James A. Hall
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Table of Content:
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 SYSTEMS.
9. Database Management Systems.
10. The REA Approach to Business Process Modeling.
11. Enterprise Resource Planning Systems.
12. Electronic Commerce Systems.
PART 4: SYSTEMS DEVELOPMENT ACTIVITIES.
13. The Systems Development Process
Part I: Introduction to the Systems Development Life Cycle.
14. The Systems Development Process
Part II: System Selection, Detailed Design, and System Implementation.
PART 5: COMPUTER CONTROLS AND AUDITING.
15. Controlling Computer-Based Information Systems,
Part I. 16. Controlling Computer-Based Information Systems,
Part II. 17. Information Systems Auditing and Assurance
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