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Accounting Information Systems delivers the most comprehensive and flexible coverage of each major approach to teaching AIS, giving instructors the opportunity to reorder chapters and focus the material to suit their individual course needs. The 14th Edition covers all of the most recent updates in AIS, including how developments in IT affect business processes and controls, the effect of recent regulatory developments on the design and operation of accounting systems, and how accountants can use the AIS to add value to an organization. Not only will students see how AIS has changed the role of an accountant, but they’ll also be prepared for a successful accounting career in public practice, industry, or government.
作者簡介
Marshall B. Romney
現職：Brigham Young University
Paul John Steinbart
現職：Arizona State University
Part I: Conceptual Foundations of Accounting Information Systems
Ch 1 Accounting Information Systems: An Overview
Ch 2 Overview of Transaction Processing and Enterprise Resource Planning Systems
Ch 3 Systems Documentation Techniques
Ch 4 Relational Databases
Part II: Control and Audit of Accounting Information Systems
Ch 5 Computer Fraud
Ch 6 Computer Fraud and Abuse Techniques
Ch 7 Control and Accounting Information Systems
Ch 8 Controls for Information Security
Ch 9 Confidentiality and Privacy Controls
Ch10 Processing Integrity Availability Controls
Ch11 Auditing Computer-Based Information Systems
Part III: Accounting Information Systems Applications
Ch12 The Revenue Cycle: Sales to Cash Collections
Ch13 The Expenditure Cycle: Purchasing to Cash Disbursements
Ch14 The Production Cycle
Ch15 The Human Resources Management and Payroll Cycle
Ch16 General Ledger and Reporting System
Part IV: The REA Data Model
Ch17 Database Design Using the REA Data Model
Ch18 Implementing an REA Data Model in a Relational Database
Ch19 Special Topics in REA Modeling
Part V: The Systems Development Process
Ch20 Introduction to Systems Development and Systems Analysis
Ch21 AIS Development Strategies
Ch22 Systems Design, Implementation, and Operation
