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For undergraduate and graduate courses in AIS.

The market-leading book that delivers the most comprehensive and flexible coverage of the four major approaches to teaching AIS. Instructors can easily reorder chapters, and focus on what you want: (a) transaction cycles and controls; (b) systems life cycle; (c) databases and data modeling; or (d) computer-based controls, fraud, and auditing.

Contents vi

Preface xvii

Part I Conceptual Foundations of Accounting Information Systems

CHAPTER 1 Accounting Information Systems: An Overview

CHAPTER 2 Overview of Business Processes

CHAPTER 3 Systems Development and Documentation Techniques

CHAPTER 4 Relational Databases

Part II Control and Audit of Accounting Information Systems

CHAPTER 5 Computer Fraud and Abuse

CHAPTER 6 Control and Accounting Information Systems

CHAPTER 7 Information Systems Controls for Systems Reliability–Part 1:Information Security

CHAPTER 8 Information Systems Controls for System Reliability–Part 2:Confidentiality, Privacy, Processing Integrity,and Availability

CHAPTER 9 Auditing Computer-Based Information Systems

Part III Accounting Information Systems Applications

CHAPTER 10 The Revenue Cycle: Sales and Cash Collections

CHAPTER 11 The Expenditure Cycle: Purchasing and Cash Disbursements

CHAPTER 12 The Production Cycle

CHAPTER 13 The Human Resources Management and Payroll Cycle

CHAPTER 14 General Ledger and Reporting System

CHAPTER 15 Database Design Using the REA Data Model

CHAPTER 16 Implementing an REA Model in a Relational Database

CHAPTER 17 Special Topics in REA Modeling

Part IV The Systems Development Process

CHAPTER 18 Introduction to Systems Development and Systems Analysis

CHAPTER 19 AIS Development Strategies

CHAPTER 20 Systems Design, Implementation, and Operation

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书籍介绍

For undergraduate and graduate courses in AIS. The market-leading book that delivers the most comprehensive and flexible coverage of the four major approaches to teaching AIS. Instructors can easily reorder chapters, and focus on what you want: (a) transaction cycles and controls; (b) systems life cycle; (c) databases and data modeling; or (d) computer-based controls, fraud, and auditing.

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