PART ONE AN INTRODUCTION TO ACCOUNTING INFORMATION SYSTEMS.
CHAPTER 1 Accounting Information Systems and the Accountant.
Introduction.
What are Accounting Information Systems?
What's New in Accounting Information Systems?
Accounting and IT.
Careers in Accounting Information Systems.
CHAPTER 2 Information Technology and AISs.
Introduction.
The Importance of Information Technology to Accountants.
Input, Processing, and Output Devices.
Secondary Storage Devices.
Data Communications and Networks.
Computer Software.
CHAPTER 3 Documenting Accounting Information Systems.
Introduction.
Why Documentation is Important.
Document and System Flowcharts.
Process Maps and Data Flow Diagrams.
Other Documentation Tools.
End-User Computing and Documentation.
PART TWO DATABASES.
CHAPTER 4 Data Modeling.
Introduction.
An Overview of Databases.
Steps in Creating a Database Using REA.
Creating Database Tables and Records.
CHAPTER 5 Organizing and Manipulating the Data in Databases.
Introduction.
Normalization.
Validating the Data in Databases.
Extracting Data From Databases: Data Manipulation Languages (DMLs).
Object-Oriented Databases, Multimedia Databases, and Data Warehouses.
CHAPTER 6 Database Forms and Reports.
Introduction.
Forms.
Reports.
PART THREE USING ACCOUNTING INFORMATION.
CHAPTER 7 Accounting Information Systems and Business Processes: Part I.
Introduction.
Business Process Fundamentals.
Collecting and Reporting Accounting Information.
The Sales Process.
The Purchasing Process.
Current Trends in Business Processes.
CHAPTER 8 Accounting Information Systems and Business Processes: Part II.
Introduction.
The Resource Management Process.
The Production Process.
The Financing Process.
Business Processes in Special Industries.
Business Process Reengineering.
CHAPTER 9 Accounting and Enterprise Software.
Introduction.
Integrated Accounting Software Programs.
Enterprise-Wide Information Systems.
Selecting a Software Package.
PART FOUR CONTROLS, SECURITY, PRIVACY, AND ETHICS FOR ACCOUNTING INFORMATION SYSTEMS.
CHAPTER 10 Computer Crime, Ethics, and Privacy.
Introduction.
Computer Crime, Abuse, and Fraud.
Three Examples of Computer Crime.
Mitigating Computer Crime and Fraud.
Ethical Issues, Privacy, and Identity Theft.
CHAPTER 11 Introduction to Internal Control Systems.
Introduction.
Internal Control Systems.
Types of Controls.
Control Activities.
Evaluating Controls.
CHAPTER 12 Computer Controls for Organizations and Accounting Information Systems.
Introduction.
General Controls for Organizations.
General Controls for Information Technology.
Application Controls for Transaction Processing.
PART FIVE SPECIAL TOPICS IN ACCOUNTING INFORMATION SYSTEMS.
CHAPTER 13 Developing and Implementing Effective Accounting Information Systems.
Introduction.
Systems Development Life Cycle.
Systems Planning.
Systems Analysis.
Systems Design.
Implementation, Follow-Up, and Maintenance.
CHAPTER 14 Information Technology Auditing.
Introduction.
The Audit Function.
The Information Technology Auditor's Toolkit.
Auditing Computerized Accounting Information Systems.
Information Technology Auditing Today.
CHAPTER 15 Accounting on the Internet.
Introduction.
The Internet and World Wide Web.
XBRL: Financial Reporting on the Internet.
Electronic Commerce.
Privacy and Security on the Internet.
Privacy Statement.
Disclosure of Business Practices, Shipping, and Billing.
Glossary.
Index.
