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| Preface | |
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| Introduction to Accounting Information Systems | |
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| Accounting Information Systems: An Overview | |
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| Learning Objectives | |
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| Accounting Information Systems and Business Organizations | |
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| Business Processes | |
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| Transaction Processing Cycles | |
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| Accounting and Information Technology | |
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| The Accountant and Systems Development | |
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| Summary | |
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| Glossary | |
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| Chapter Quiz | |
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| Review Questions | |
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| Discussion Questions and Problems | |
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| Answers to Chapter Quiz | |
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| Systems Techniques and Documentation | |
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| Learning Objectives | |
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| Users of Systems Techniques | |
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| Systems Techniques | |
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| Summary | |
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| Glossary | |
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| Chapter Quiz | |
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| Review Problem | |
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| Review Questions | |
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| Discussion Questions and Problems | |
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| Answers to Chapter Quiz | |
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| The Internet, Intranets, and Electronic Commerce | |
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| Learning Objectives | |
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| Electronic Commerce | |
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| Security for Electronic Transactions | |
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| Security Issues for Public-Key Encryption Systems | |
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| Applications of Electronic Commerce and Encryption Technology | |
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| Summary | |
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| Glossary | |
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| Chapter Quiz | |
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| Review Questions | |
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| Discussion Questions and Problems | |
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| Discussion Questions and Problems From the Appendix | |
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| Answers to Chapter Quiz | |
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| An Introduction to Computer Technology | |
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| Glossary | |
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| Introduction to Transaction Processing | |
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| Learning Objectives | |
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| Transaction Flows: An Overview | |
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| Components of the Transaction Processing System | |
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| Designing Double-Entry Systems | |
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| Coding Systems for Transaction Processing | |
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| Form Design and Records Retention Considerations | |
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| Comprehensive Example--Great Plains Dynamics | |
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| Summary | |
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| Glossary | |
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| Chapter Quiz | |
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| Review Problem | |
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| Solution to Review Problem | |
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| Review Questions | |
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| Discussion Questions and Problems | |
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| Answers to Chapter Quiz | |
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| Transaction Processing and the Internal Control Process | |
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| Learning Objectives | |
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| The Necessity for Controls | |
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| Components of the Internal Control Process | |
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| Transaction Processing Controls | |
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| Analysis of Internal Control Processes | |
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| Summary | |
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| Glossary | |
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| Chapter Quiz | |
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| Review Problem | |
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| Solution to Review Problem | |
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| Review Questions | |
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| Discussion Questions and Problems | |
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| Answers to Chapter Quiz | |
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| Information Systems Security | |
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| Learning Objectives | |
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| An Overview of Information Systems Security | |
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| Vulnerabilities and Threats | |
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| The Information Systems Security System | |
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| Disaster Risk Management | |
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| Summary | |
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| Glossary | |
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| Chapter Quiz | |
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| Review Problem | |
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| Solution to Review Problem | |
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| Review Questions | |
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| Discussion Questions and Problems | |
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| Answers to Chapter Quiz | |
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| Business Processes | |
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| Customer Order and Account Management Business Process | |
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| Learning Objectives | |
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| Customer Order Management Business Process | |
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| Transaction Cycle Controls in Order Processing | |
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| Customer Account Management Business Process | |
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| Cash-Received-on-Account Business Process | |
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| Summary | |
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| Glossary | |
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| Chapter Quiz | |
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| Review Problem | |
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| Solution to Review Problem | |
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| Review Questions | |
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| Discussion Questions and Problems | |
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| Answer Lists | |
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| Answers to Chapter Quiz | |
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| Procurement and Human Resource Business Processes | |
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| Learning Objectives | |
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| The Procurement Business Process | |
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| Transaction Cycle Controls over Procurement | |
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| Cash Disbursements Business Process | |
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| Human Resource Management Business Process | |
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| Transaction Cycle Controls in Payroll Processing | |
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| Summary | |
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| Glossary | |
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| Chapter Quiz | |
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| Review Problem | |
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| Solution to Review Problem | |
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| Review Questions | |
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| Discussion Questions and Problems | |
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| Answers to Chapter Quiz | |
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| The Production Business Process | |
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| Learning Objectives | |
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| Transaction Cycle Controls in the Production Business Process | |
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| Quick-Response Manufacturing Systems | |
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| Summary | |
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| Glossary | |
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| Chapter Quiz | |
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| Review Problem | |
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| Solution to Review Problem | |
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| Review Questions | |
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| Discussion Questions and Problems | |
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| Answers to Chapter Quiz | |
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| Electronic Data Processing Systems | |
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| Learning Objectives | |
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| The Input System | |
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| The Processing System | |
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| The Output System | |
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| Summary | |
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| Glossary | |
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| Chapter Quiz | |
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| Review Problem | |
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| Solution to Review Problem | |
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| Review Questions | |
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| Discussion Questions and Problems | |
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| Answers to Chapter Quiz | |
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| Systems Development | |
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| Systems Development: A Survey | |
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| Learning Objectives | |
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| The Systems Development Life Cycle | |
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| Documentation Standards | |
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| Systems Development Technologies and Practices | |
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| Planning and Organizing a Systems Project | |
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| Summary | |
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| Glossary | |
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| Chapter Quiz | |
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| Review Problem | |
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| Solution to Review Problem | |
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| Review Questions | |
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| Discussion Questions and Problems | |
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| Answers to Chapter Quiz | |
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| Systems Planning, Analysis, and Design | |
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| Learning Objectives | |
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| General Overview | |
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| Overview of Systems Planning and Analysis | |
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| Systems Planning and Feasibility Analysis | |
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| The Steps of System Analysis | |
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| Fact-Gathering Techniques | |
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| Techniques for Organizing Facts | |
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| Structured Systems Analysis | |
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| Overview of Systems Design | |
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| Steps in Systems Design | |
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| General Design Considerations | |
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| Design Techniques | |
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| Summary | |
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| System Modeling | |
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| Glossary | |
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| Chapter Quiz | |
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| Review Questions | |
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| Discussion Questions and Problems | |
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| Answers to Chapter Quiz | |
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| Systems Implementation, Operation, and Control | |
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| Learning Objectives | |
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| Overview | |
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| Systems Implementation | |
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| Financial Control Over Information Systems | |
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| Control Over Nonfinancial Information Systems Resources | |
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| Summary | |
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| Glossary | |
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| Chapter Quiz | |
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| Review Problem | |
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| Solution to Review Problem | |
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| Review Questions | |
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| Discussion Questions and Problems | |
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| Answers to Chapter Quiz | |
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| Special Topics in Accounting Information Systems | |
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| Management Decision Making and Reports | |
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| Learning Objectives | |
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| Managers and Decisions | |
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| Reporting to Management | |
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| Summary | |
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| Glossary | |
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| Chapter Quiz | |
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| Review Problem | |
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| Solution to Review Problem | |
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| Review Questions | |
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| Discussion Questions and Problems | |
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| Answers to Chapter Quiz | |
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| File Processing and Data Management Concepts | |
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| Learning Objectives | |
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| Introductory Terminology | |
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| The Evolution of Database Technology | |
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| Database Management Systems and Their Architecture | |
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| Database Management Systems and Databases in Practice | |
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| Summary | |
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| Glossary | |
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| Chapter Quiz | |
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| Review Problem | |
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| Solution to Review Problem | |
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| Review Questions | |
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| Discussion Questions and Problems | |
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| Answers to Chapter Quiz | |
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| Auditing Information Technology | |
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| Learning Objectives | |
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| Information Systems Auditing Concepts | |
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| Information Systems Auditing Technology | |
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| Types of Information Systems Audits | |
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| Summary | |
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| Glossary | |
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| Chapter Quiz | |
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| Review Problem | |
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| Solution to Review Problem | |
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| Review Questions | |
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| Discussion Questions and Problems | |
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| Answers to Chapter Quiz | |
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| Index | |