Accounting Information Systems

Name: Accounting Information Systems
Price: 11.59 USD
Availability: InStock
ISBN: 9780324312959

ISBN-10: 0324312954

ISBN-13: 9780324312959

Edition: 5th 2007

Authors: James A. Hall

List price: $323.95

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ACCOUNTING INFORMATION SYSTEMS, 5th Edition provides thorough and up-to-date coverage of accounting information systems and related technologies. It features an early presentation of transaction cycles plus a special emphasis on ethics, fraud, and the modern manufacturing environment. The book's focus is on the needs and responsibilities of accountants as end users of systems, systems designers, and auditors. This latest edition provides complete integrated coverage of Sarbanes-Oxley as it effects internal controls and other relevant topics affected by this legislation, as well as re-organized discussion of transaction cycles that make the balance between manual and computer based systems…

Book details

List price: $323.95
Edition: 5th
Copyright year: 2007
Publisher: Cengage South-Western
Publication date: 2/15/2006
Binding: Hardcover
Pages: 896
Size: 8.25" wide x 10.25" long x 1.25" tall
Weight: 3.432
Language: English

James A. Hall is Associate Professor of Accounting and Information Systems at Lehigh University in Bethlehem, Pennsylvania. After his discharge from the U.S. Army, he received a BSBA and an MBA from the University of Tulsa. He earned his PhD from Oklahoma State University. Dr. Hall has worked extensively in the field of systems analysis and computer auditing and has served as a professional consultant to numerous organizations. Dr. Hall has published articles in the Journal of Accounting, Auditing and Finance, Management Accounting, the Journal of Computer Information Systems, the Journal of Accounting Education, the Review of Accounting Information Systems, and other professional journals.




Overview of Accounting Information Systems



The Information System: An Accountant's Perspective


The Information Environment


Organizational Structure


The Evolution of Information System Models


The Role of the Accountant


Summary



Introduction to Transaction Processing


An Overview of Transaction Processing


Accounting Records


Documentation Techniques


Computer-Based Accounting Systems


Summary


Appendix



Ethics, Fraud, and Internal Control


Ethical Issues in Business


Fraud and Accountants


Internal Control Concepts and Techniques


Summary



Transaction Cycles and Business Processes



The Revenue Cycle


The Conceptual System


Physical Systems


Manual Systems


Computer-Based Accounting Systems


Computer-Based Accounting Systems


Summary


Appendix



The Expenditure Cycle Part I: Purchases and Cash Disbursements Procedures


The Conceptual System


Physical Systems


Computer-Based Purchases and Cash Disbursements Applications


Summary



The Expenditure Cycle Part II: Payroll Processing and Fixed Asset Procedures


The Conceptual Payroll System


The Physical Payroll System


Computer-Based Payroll Systems


The Conceptual Fixed Asset System


The Physical Fixed Asset System


Summary



The Conversion Cycle


World-Class Companies


The Traditional Manufacturing Environment


The World-Class Manufacturing Environment


Implications for Accounting and AIS


The World-Class Information System


Summary



Financial Reporting and Management Reporting Systems


Data Coding Schemes


The General Ledger System


The Financial Reporting System


Controlling the FRS


The Management Reporting System


Factors That Influence the MRS


Summary



Advanced Technologies in Accounting Information



Database Management Systems


Overview of the Flat-File vs. Database Approach


Elements of the Database Environment


The Relational Database Model


Designing Relational Databases


Databases in a Distributed Environment


Summary


Appendix



The REA Approach to Business Process Modeling


The REA Approach


Database Applications


Developing an REA Model


REA Models versus ER Diagrams


Summary



Enterprise Resource Planning Systems


What is an ERP?


ERP System Configurations


Data Warehousing


Risks Associated with ERP Implementation


Implications for Internal Control and Auditing


Summary


Appendix



Electronic Commerce Systems


Intra-Organizational Networks and EDI


Internet Commerce


Risks Associated with Electronic Commerce


Security, Assurance, and Trust


Implications for the Accounting Profession


Summary


Appendix



Systems Development Activities



Managing the Systems Development Life Cycle


The Systems Development Life Cycle


Systems Strategy


Assess Strategic Information Needs


Develop a Strategic Systems Plan


Create an Action Plan


Project Initiation


Systems Analysis


Conceptualization of Alternative Designs


Systems Evaluation and Selection


The Accountant's Role in Managing the SDLC


Summary



Construct, Deliver, and Maintain Systems Project


In-House Systems Development


Construct the System


Deliver the System


Commercial Packages


Trends in Commercial Packages


Choosing a Package


Maintenance and Support


Summary


Appendix



Computer Controls and Auditing



It Controls Part I: Sarbanes-Oxley and It Governance


Overview of Sections 302 and 404 of the Sarbanes-Oxley Act


It Governance Controls


Organizational Structure Controls


Computer Center Security and Controls


Disaster Recovery Planning


Summary


Appendix



It Controls Part II: Security and Access


Controlling the Operating System


Controlling Database Management Systems


Controlling Networks


Electronic Data Interchange Controls


Summary


Appendix



It Controls Part III: Systems Development, Program Changes, and Application Controls


Systems Development Controls


Application Controls


Testing Computer Application Controls


Substantive Testing Techniques


Summary


Glossary


Index