Accounting Information Systems
Controls and Processes, EMEA Edition
(Sprache: Englisch)
Accounting Information Systems provides a comprehensive knowledgebase of the systems that generate, evaluate, summarize, and report accounting information. Balancing technical concepts and student comprehension, this textbook introduces only the...
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Accounting Information Systems provides a comprehensive knowledgebase of the systems that generate, evaluate, summarize, and report accounting information. Balancing technical concepts and student comprehension, this textbook introduces only the most-necessary technology in a clear and accessible style. The text focuses on business processes and accounting and IT controls, and includes discussion of relevant aspects of ethics and corporate governance. Relatable real-world examples and abundant end-of-chapter resources reinforce Accounting Information Systems (AIS) concepts and their use in day-to-day operation.Now in its fourth edition, this popular textbook explains IT controls using the AICPA Trust Services Principles framework--a comprehensive yet easy-to-understand framework of IT controls--and allows for incorporating hands-on learning to complement theoretical concepts. A full set of pedagogical features enables students to easily comprehend the material, understand data flow diagrams and document flowcharts, discuss case studies and examples, and successfully answer end-of-chapter questions. The book's focus on ease of use, and its straightforward presentation of business processes and related controls, make it an ideal primary text for business or accounting students in AIS courses.
Inhaltsverzeichnis zu „Accounting Information Systems “
About the Authors vPreface vii
Acknowledgments xi
To the Students xiii
A List of Real-World Examples in This Textbook xv
Module 1 Introduction Defines business processes AIS, and all foundational concepts. This module provides the knowledge building blocks to support the remaining chapters.
1 Introduction to AIS 1
Overview of Business Processes (Study Objective 1) 1
Overview of an Accounting Information System (Study Objective 2) 4
Business Process Linkage Throughout the Supply Chain (Study Objective 3) 5
IT Enablement of Business Processes (Study Objective 4) 7
Basic Computer and IT Concepts (Study Objective 5) 10
The Internal Control Structure of Organizations (Study Objective 7) 19
The Importance of Accounting Information Systems to Accountants (Study Objective 8) 24
The Relation of Ethics to Accounting Information Systems (Study Objective 9) 25
Summary of Study Objectives 26
Key Terms 27
End of Chapter Material 28
Concept Check 28
Discussion Questions 28
Brief Exercises 29
Problems 29
Cases 31
Solutions to Concept Check 31
2 Foundational Concepts of the AIS 33
Interrelationships of Business Processes and the AIS (Study Objective 1) 34
Types of Accounting Information Systems (Study Objective 2) 36
Client-Server Computing (Study Objective 3) 40
Cloud Computing (Study Objective 4) 41
Accounting Software Market Segments (Study Objective 5) 45
Input Methods Used in Business Processes (Study Objective 6) 48
Processing Accounting Data (Study Objective 7) 50
Outputs from the AIS Related to Business Processes (Study Objective 8) 52
Documenting Processes and Systems (Study Objective 9) 53
Ethical Considerations at the Foundation of Accounting Information Systems (Study
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Objective 10) 61
Summary of Study Objectives 62
Key Terms 63
End of Chapter Material 64
Concept Check 64
Discussion Questions 65
Brief Exercises 65
Problems 66
Cases 67
Solutions to Concept Check 68
Module 2 Control Environment Describes the proper control environment to oversee and control processes.
3 Fraud, Ethics, and Internal Control 69
Introduction to the Need for a Code of Ethics and Internal Controls (Study Objective 1) 69
Accounting-Related Fraud (Study Objective 2) 72
The Nature of Management Fraud (Study Objective 3) 75
The Nature of Employee Fraud (Study Objective 4) 76
The Nature of Customer Fraud (Study Objective 5) 78
The Nature of Vendor Fraud (Study Objective 6) 78
The Nature of Computer Fraud (Study Objective 7) 78
Policies to Assist in the Avoidance of Fraud and Errors (Study Objective 8) 82
Maintenance of a Code of Ethics (Study Objective 9) 82
Maintenance of Accounting Internal Controls (Study Objective 10) 83
Maintenance of Information Technology Controls (Study Objective 11) 94
The Sarbanes-Oxley Act of 2002 (Study Objective 12) 96
Summary of Study Objectives 98
Key Terms 99
End of Chapter Material 100
Concept Check 100
Discussion Questions 101
Brief Exercises 101
Problems 102
Cases 103
Solutions to Concept Check 105
4 Internal Controls and Risks in IT Systems 107
An Overview of Internal Controls for IT Systems (Study Objective 1) 107
General Controls for IT System
Summary of Study Objectives 62
Key Terms 63
End of Chapter Material 64
Concept Check 64
Discussion Questions 65
Brief Exercises 65
Problems 66
Cases 67
Solutions to Concept Check 68
Module 2 Control Environment Describes the proper control environment to oversee and control processes.
3 Fraud, Ethics, and Internal Control 69
Introduction to the Need for a Code of Ethics and Internal Controls (Study Objective 1) 69
Accounting-Related Fraud (Study Objective 2) 72
The Nature of Management Fraud (Study Objective 3) 75
The Nature of Employee Fraud (Study Objective 4) 76
The Nature of Customer Fraud (Study Objective 5) 78
The Nature of Vendor Fraud (Study Objective 6) 78
The Nature of Computer Fraud (Study Objective 7) 78
Policies to Assist in the Avoidance of Fraud and Errors (Study Objective 8) 82
Maintenance of a Code of Ethics (Study Objective 9) 82
Maintenance of Accounting Internal Controls (Study Objective 10) 83
Maintenance of Information Technology Controls (Study Objective 11) 94
The Sarbanes-Oxley Act of 2002 (Study Objective 12) 96
Summary of Study Objectives 98
Key Terms 99
End of Chapter Material 100
Concept Check 100
Discussion Questions 101
Brief Exercises 101
Problems 102
Cases 103
Solutions to Concept Check 105
4 Internal Controls and Risks in IT Systems 107
An Overview of Internal Controls for IT Systems (Study Objective 1) 107
General Controls for IT System
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Bibliographische Angaben
- Autoren: Leslie Turner , Andrea B. Weickgenannt , Mary Kay Copeland
- 2020, 4. Aufl., 592 Seiten, Maße: 20,3 x 25 cm, Kartoniert (TB), Englisch
- Verlag: Wiley & Sons
- ISBN-10: 1119667402
- ISBN-13: 9781119667407
Sprache:
Englisch
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