Accounting Information Systems, 13e

The market-leading text with the most comprehensive, flexible coverage of AIS available. This market-leading text delivers the most comprehensive and flexible coverage of our major approaches to teaching AIS, while allowing instructors the flexibility to reorder chapters and focus the material to suit their individual course needs. This new edition has been updated to cover all of the most recent developments in AIS and to show AIS has changed the roles of an accountant. Teaching and Learning Experience. This texts presents a better teaching and learning experience–for you and your students. Here's how: Students see the concepts in action Up-to-date information covers critical topics. Students get numerous opportunities to practice and hone their skills Instructors get the flexibility to tailor the material to fit their individual course needs. Features Integrated chapter-opening cases introduce important material and reinforce key concepts. 

• Key concepts and topics are identified Several key issues/problems to be solved as presented. The cases are referenced throughout the chapter. 
• Chapter summaries present solutions to the problems and issues raised in the case. A real-world view in the focus boxes and real-world examples help students understand how companies are using the latest IT developments to improve their AIS. 
• Up-to-date information covers critical topics, such as: Fraud and computer fraud Internal control frameworks COSO, COSO-ERM and COBIT Information security countermeasures, including the security and control implications associated with virtualization and cloud computing Hands-on Excel exercises, many based on “how-to” tutorials that appeared in recent issues of the Journal of Accountancy, help readers hone their computer skills
• Numerous problems in every chapter provide additional opportunities to demonstrate mastery of key concepts. 
• Cases in each chapter encourage reader to delve deeper into specific topics. 
• Chapter quizzes let reader’s self-assess their understanding of the material. 
• Detailed explanations about the correct answer to each quiz question are provided.
• Extensive use of graphics enhances students’ understanding of the concepts through hundreds of figures, diagrams, flowcharts and tables.

Table of Contents :

Part I: Conceptual Foundations of Accounting Information Systems

1. Chapter 1. Accounting Information Systems: An Overview 
2. Chapter 2. Overview of Transaction Processing and Enterprise Resource Planning Systems 
3. Chapter 3. Systems Documentation Techniques 
4. Chapter 4. Relational Databases

Part II: Control and Audit of Accounting Information Systems

1.  Chapter 5. Computer Fraud 
2. Chapter 6. Computer Fraud and Abuse Techniques
3. Chapter 7. Control and Accounting Information Systems 
4. Chapter 8. Information Systems Controls for System Reliability–Part 1: Information Security 
5. Chapter 9. Information Systems Controls for System Reliability–Part 2: Confidentiality and Privacy 
6. Chapter 10. Information Systems Controls for System Reliability–Part 3: Processing Integrity and Availability 
7. Chapter 11. Auditing Computer-Based Information Systems 

Part III: Accounting Information Systems Applications

1. Chapter 12. The Revenue Cycle: Sales to Cash Collections 
2. Chapter 13. The Expenditure Cycle: Purchasing to Cash Disbursements 
3. Chapter 14. The Production Cycle 
4. Chapter 15. The Human Resources Management and Payroll Cycle 
5. Chapter 16. General Ledger and Reporting System 

Part IV: The REA Data Model 

1. Chapter 17. Database Design Using the REA Data Model 
2. Chapter 18. Implementing an REA Data Model in a Relational Database 
3. Chapter 19. Special Topics in REA Modelling Part V: The Systems Development Process 
4. Chapter 20. Introduction to Systems Development; Systems Analysis 
5. Chapter 21. AIS Development Strategies 
6. Chapter 22. Systems Design, Implementation and Operation