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Accounting Information Systems, 12th Edition International Student Version

Accounting Information Systems, 12th Edition (International Student Version)

  • Author:
  • Publisher: John Wiley & Sons
  • ISBN: 9781118092354
  • Published In: February 2012
  • Format: Paperback , 476 pages
  • Jurisdiction: U.S. ? Disclaimer:
    Countri(es) stated herein are used as reference only

List Price: HKD 1,520.00

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  • Description 
  • Contents 
  • Details

    Mark Simkin, Jacob Rose, and Carolyn S. Norman's essential text helps students understand basic AIS concepts and provides instructors the flexibility to support how they teach the course, while still covering the basic concepts of Accounting Information Systems (AIS).
    Given the variety of objectives for an AIS course and the different ways that instructors teach it, the authors developed Accounting Information Systems to cover only the core topics what are covered in any AIS course. The text is designed for a one-semester course in AIS and may be used at the community college, baccalaureate, or graduate level.

    New to This Edition:

    This edition of our book includes a number of changes from prior editions. These include:

    • A new co-author -- Jacob Rose joins the team with an international reputation in the AIS community.
     All new database chapters -- Material related to the design of databases and database theory is all presented in the first database chapter, while the following two chapters describe how to apply the theoretical concepts using Access 2010. The new approach allows instructors to easily select a desired emphasis: theory, application, or both. New database diagramming methods simplify the design process for students.
     More Test Yourself -- Multiple choice questions at the end of each chapter to help students assess their understanding of the chapter material.
     Expanded coverage of topics current topics important to accounting systems, including cloud computing, data mining, sustainability accounting, forensic accounting COBIT version 5, COSO's 2010 Report on Enterprise Risk Management, enterprise controls, and internal auditing of IT. 
     New AIS at Work features at the end of appropriate chapters help students better understand the impact of systems in a wide variety of contexts.

    Features:

     Focus on core concepts and flexibility have made his book widely adopted at a variety of different schools.
     Real World Focus with many real-world Cases-in-Points woven into the text material. Each chapter includes a detailed real-world case or concept in an end-of-chapter AIS-at-Work feature. 
     Variety in Assessment through four types of end-of-chapter exercises (discussion questions, problems, Internet exercises, and cases) help students understand the material and gauge their progress. 
     Recommendation for further inquiry includes lists of references, recommended readings, and web sites at the end of each chapter allow interested students to explore the chapter material in greater depth.

  • PART ONE AN INTRODUCTION TO AISs 
    CHAPTER 1 Accounting Information Systems and the Accountant
    Introduction
    What Are Accounting Information Systems?
    What's New in Accounting Information Systems?
    Accounting and IT
    Careers in Accounting Information Systems

    CHAPTER 2 Information Technology and AISs
    Introduction
    The Importance of Information Technology to Accountants
    Input, Processing, and Output Devices
    Secondary Storage Devices
    Data Communications and Networks
    Computer Software

    PART TWO DATABASES 
    CHAPTER 3 Data Modeling 
    Introduction
    An Overview of Databases
    Steps in Modeling a Database Using the REA Approach
    Normalization

    CHAPTER 4 Organizing and Manipulating the Data in Databases 
    Introduction
    Creating Database Tables in Microsoft Access
    Entering Data in Database Tables
    Extracting Data from Databases: Data Manipulation Languages (DMLs)
    Recent Database Advances and Data Warehouses

    CHAPTER 5 Database Forms and Reports 
    Introduction
    Forms
    Reports

    PART THREE DOCUMENTING BUSINESS PROCESSES 
    CHAPTER 6 Documenting Accounting Information Systems
    Introduction
    Why Documentation is Important
    Primary Documentation Methods
    Other Documentation Methods
    End-User Computing and Documentation

    CHAPTER 7 AISs and Business Processes I 
    Introduction
    Business Process Fundamentals
    Collecting and Reporting Accounting Information
    The Sales Process
    The Purchasing Process
    Current Trends in Business Processes

    CHAPTER 8 AISs and Business Processes II
    Introduction
    The Resource Management Process
    The Production Process
    The Financing Process
    Business Processes in Special Industries 
    Business Process Reengineering

    PART FOUR INTERNAL CONTROL SYSTEMS AND COMPUTER CRIME, ETHICS, AND PRIVACY
    CHAPTER 9 Introduction to Internal Control Systems
    Introduction
    1992 COSO Report
    Updates on Risk Assessment
    Examples of Control Activities 
    Update on Monitoring
    2011 COBIT, Version 5
    Types of Controls
    Evaluating Controls 

    CHAPTER 10 Computer Controls for Organizations and AISs 
    Introduction
    Enterprise Level Controls
    General Controls for Information Technology 
    Application Controls for Transaction Processing

    CHAPTER 11 Computer Crime, Fraud, Ethics, and Privacy 
    Introduction
    Computer Crime, Abuse, and Fraud
    Examples of Computer Crime
    Preventing Computer Crime and Fraud
    Ethical Issues, Privacy, and Identity Theft

    PART FIVE SPECIAL TOPICS IN ACCOUNTING INFORMATION SYSTEMS
    CHAPTER 12 Information Technology Auditing 
    Introduction
    The Audit Function
    The IT Auditor's Toolkit
    Auditing Computerized AIS
    Information Technology Auditing Today

    CHAPTER 13 Developing and Implementing Effective AISs
    Introduction
    The System Development Life Cycle
    Systems Planning
    Systems Analysis
    Detailed Systems Design
    Implementation, Follow-Up, and Maintenance

    CHAPTER 14 Accounting on the Internet 
    Introduction
    The Internet and World Wide Web
    XBRL - Financial Reporting on the Internet
    Electronic Business
    Privacy and Security on the Internet

    CHAPTER 15 Accounting and Enterprise Software 
    Introduction
    Integrated Accounting Software 
    Enterprise-Wide Information Systems
    Selecting a Software Package


    Glossary

    Index

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