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Accounting Information Systems [Paperback]

Mark G. Simkin , Carolyn S. Norman

Price: £164.99 Eligible for FREE UK Delivery Details
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Table of Contents

PART ONE AN INTRODUCTION TO AISs
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

PART TWO DATABASES
CHAPTER 3 Data Modeling
Introduction
An Overview of Databases
Steps in Modeling a Database Using the REA Approach
Normalization

CHAPTER 4 Organizing and Manipulating the Data in Databases
Introduction
Creating Database Tables in Microsoft Access
Entering Data in Database Tables
Extracting Data from Databases: Data Manipulation Languages (DMLs)
Recent Database Advances and Data Warehouses

CHAPTER 5 Database Forms and Reports
Introduction
Forms
Reports

PART THREE DOCUMENTING BUSINESS PROCESSES
CHAPTER 6 Documenting Accounting Information Systems
Introduction
Why Documentation is Important
Primary Documentation Methods
Other Documentation Methods
End–User Computing and Documentation

CHAPTER 7 AISs and Business Processes I
Introduction
Business Process Fundamentals
Collecting and Reporting Accounting Information
The Sales Process
The Purchasing Process
Current Trends in Business Processes

CHAPTER 8 AISs and Business Processes II
Introduction
The Resource Management Process
The Production Process
The Financing Process
Business Processes in Special Industries
Business Process Reengineering

PART FOUR INTERNAL CONTROL SYSTEMS AND COMPUTER CRIME, ETHICS, AND PRIVACY
CHAPTER 9 Introduction to Internal Control Systems
Introduction
1992 COSO Report
Updates on Risk Assessment
Examples of Control Activities
Update on Monitoring
2011 COBIT, Version 5
Types of Controls
Evaluating Controls

CHAPTER 10 Computer Controls for Organizations and AISs
Introduction
Enterprise Level Controls
General Controls for Information Technology
Application Controls for Transaction Processing

CHAPTER 11 Computer Crime, Fraud, Ethics, and Privacy
Introduction
Computer Crime, Abuse, and Fraud
Examples of Computer Crime
Preventing Computer Crime and Fraud
Ethical Issues, Privacy, and Identity Theft

PART FIVE SPECIAL TOPICS IN ACCOUNTING INFORMATION SYSTEMS
CHAPTER 12 Information Technology Auditing
Introduction
The Audit Function
The IT Auditor′s Toolkit
Auditing Computerized AIS
Information Technology Auditing Today

CHAPTER 13 Developing and Implementing Effective AISs
Introduction
The System Development Life Cycle
Systems Planning
Systems Analysis
Detailed Systems Design
Implementation, Follow–Up, and Maintenance

CHAPTER 14 Accounting on the Internet
Introduction
The Internet and World Wide Web
XBRL – Financial Reporting on the Internet
Electronic Business
Privacy and Security on the Internet

CHAPTER 15 Accounting and Enterprise Software
Introduction
Integrated Accounting Software
Enterprise–Wide Information Systems
Selecting a Software Package


Glossary

Index

 

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