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Accounting Information Systems

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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…    
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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
Introduction to Transaction Processing
An Overview of Transaction Processing
Accounting Records
Documentation Techniques
Computer-Based Accounting Systems
Ethics, Fraud, and Internal Control
Ethical Issues in Business
Fraud and Accountants
Internal Control Concepts and Techniques
Transaction Cycles and Business Processes
The Revenue Cycle
The Conceptual System
Physical Systems
Manual Systems
Computer-Based Accounting Systems
Computer-Based Accounting Systems
The Expenditure Cycle Part I: Purchases and Cash Disbursements Procedures
The Conceptual System
Physical Systems
Computer-Based Purchases and Cash Disbursements Applications
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
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
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
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
The REA Approach to Business Process Modeling
The REA Approach
Database Applications
Developing an REA Model
REA Models versus ER Diagrams
Enterprise Resource Planning Systems
What is an ERP?
ERP System Configurations
Data Warehousing
Risks Associated with ERP Implementation
Implications for Internal Control and Auditing
Electronic Commerce Systems
Intra-Organizational Networks and EDI
Internet Commerce
Risks Associated with Electronic Commerce
Security, Assurance, and Trust
Implications for the Accounting Profession
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
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
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
It Controls Part II: Security and Access
Controlling the Operating System
Controlling Database Management Systems
Controlling Networks
Electronic Data Interchange Controls
It Controls Part III: Systems Development, Program Changes, and Application Controls
Systems Development Controls
Application Controls
Testing Computer Application Controls
Substantive Testing Techniques