Accounting Information Systems
Published on 19. July 2006
Book
Paperback/Softback
976 pages
978-0-324-37506-0 (ISBN)
Description
"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 of 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.
More details
Edition
International ed
Language
English
Place of publication
Mason, OH
United States
Publishing group
Cengage Learning, Inc
Target group
College/higher education
ISBN-13
978-0-324-37506-0 (9780324375060)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Classification
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 DisbursementsProcedures.. 6. The Expenditure Cycle Part II: Payroll Processing and Fixed AssetProcedures 7. The Conversion Cycle. 8. General Ledger, Financial Reporting, and Management ReportingSystems. PART 3 ADVANCED TECHNOLOGIES IN ACCOUNTINGINFORMATION. 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, andChange Control. Glossary. Subject Index.