Accounting Information Systems

This course shows students how to analyze, design and implement accounting information systems - for marketing, production, finance and personnel - that satisfy the transaction processing, reporting and decision-making requirements of management. It provides a conceptual framework for integrating all the elements required to support accounting information systems - hardware, software, database, controls, procedures and personnel - and surveys a broad spectrum of accounting system applications, ranging from small ledgerless bookkeeping systems to complex decision support systems used by large international corporations. The book offers a theoretical framework for systems development, a structural approach to systems analyses and design, an emphasis on the control structure set forth in SAS 55. CPA and CMA questions, and cases and examples based on actual experience.