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Brief Table of Contents
PART 1 OVERVIEW OF ACCOUNTING INFORMATION SYSTEMS
CHAPTER 1 THE INFORMATION SYSTEM: AN ACCOUNTANT'S PERSPECTIVE
The Information Environment
What Is a System?
An Information Systems Framework
AIS Subsystems
A General Model for AIS
Acquisition of Information Systems
Organizational Structure
Business Segments
Functional Segmentation
The Accounting Function
The Information Technology Function
The Evolution of Information System Models
The Manual Process Model
The Flat-File Model
The Database Model
The REA Model
ERP Systems
The Role of the Accountant
Accountants as Users
Accountants as System Designers
Accountants as System Auditors
Summary
CHAPTER 2 INTRODUCTION TO TRANSACTION PROCESSING
An Overview of Transaction Processing
Transaction Cycles
The Expenditure Cycle
The Conversion Cycle
The Revenue Cycle
Accounting Records
Manual Systems
The Audit Trail
Computer-Based Systems
Documentation Techniques
Data Flow Diagrams and Entity Relationship Diagrams
Flowcharts
Record Layout Diagrams
Computer-Based Accounting Systems
Differences between Batch and Real-Time Systems
Alternative Data Processing Approaches
Batch Processing Using Real-Time Data Collection
Real-Time Processing
Summary
Appendix 见光盘
CHAPTER 3 ETHICS, FRAUD, AND INTERNAL CONTROL
Ethical Issues in Business
Business Ethics
Computer Ethics
Sarbanes-Oxley Act and Ethical Issues
Fraud and Accountants
Definitions of Fraud
Factors that Contribute to Fraud
Financial Losses from Fraud
The Perpetrators of Frauds
Fraud Schemes
Internal Control Concepts and Techniques
SAS 78/COSO Internal Control Framework
Summary
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PART 2 TRANSACTION CYCLES AND BUSINESS PROCESSES
CHAPTER 4 THE REVENUE CYCLE
The Conceptual System
CHAPTER 5 THE EXPENDITURE CYCLE PART !: PURCHASES AND CASH DISBURSEMENTS PROCEDURES
CHAPTER 6 THE EXPENDITURE CYCLE PART I1: PAYROLL PROCESSING AND FIXED ASSET PROCEDURES
CHAPTER 7 THE CONVERSION CYCLE
CHAPTER 8 FINANCIAL REPORTING AND MANAGEMENT REPORTING SYSTEMS
PART 3 ADVANCED TECHNOLOGIES IN ACCOUNTING INFORMATION
CHAPTER 9 DATABASE MANAGEMENT SYSTEMS
CHAPTER 10 THE REA APPROACH TO BUSINESS PROCESS MODELING
CHAPTER 11 ENTERPRISE RESOURCE PLANNING SYSTEMS
CHAPTER 12 ELECTRONIC COMMERCE SYSTEMS
PART 4 SYSTEMS DEVELOPMENT ACTIVITIES
CHAPTER 13 MANAGING THE SYSTEMS DEVELOPMENT LIFE CYCLE
CHAPTER 14 CONSTRUCT, DELIVER, AND MAINTAIN SYSTEMS PROJECT
PART 5 COMPUTER CONTROLS AND AUDITING
CHAPTER 15 IT CONTROLS PART Ⅰ: SARBANES-OXLEY AND IT GOVERNANCE
CHAPTER 16 IT CONTROLS PART Ⅱ: SECURITY AND ACCESS
CHAPTER 17 IT CONTROLS PART Ⅲ: SYSTEMS DEVELOPMENT, PROGRAM CHANGES, AND APPLICATION CONTROLS
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