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Core Concepts of Accounting Information Systems


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Table of Contents

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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