The sixth edition of ACCOUNTING INFORMATION SYSTEMS, International Edition features an early presentation of transaction cycles, as well as an emphasis on ethics, fraud, and the modern manufacturing environment.
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. General Ledger, 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 Projects. 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. Glossary. Subject Index.