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. This new edition also includes discussions on the risks and advantages of cloud computing, the differences between the accounting system needs of small and large companies, and a thorough update of PART II: TRANSACTION CYCLES AND BUSINESS PROCESSES.
Table of Contents
PART I: 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 II: 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. Financial Reporting and Management Reporting Systems.
PART III: ADVANCED TECHNOLOGIES IN ACCOUNTING INFORMATION.
9. Database Management Systems.
10. The REA Approach to Business Process Modeling.
11. Enterprise Resource Planning Systems.
12. Electronic Commerce Systems.
PART IV: SYSTEMS DEVELOPMENT ACTIVITIES.
13. Managing the Systems Development Life Cycle.
14. Construct, Deliver, and Maintain Systems Project.
PART V: COMPUTER CONTROLS AND AUDITING.
15. IT Controls Part I: Sarbanes-Oxley and IT Governance.
16. IT Controls Part II: Security and Access.
17. IT Controls Part III: Systems Development, Program Changes, Application Controls.