Accounting Information Systems: Basic Concepts and Current Issues

Description

PART ONE Introduction and Basic Concepts 1. Role and Purpose of Accounting Information Systems AIS in the Business World: Dairy Queen Definition and Importance of AIS AIS Structure AIS Information Sources and Information Literacy Concepts Critical Thinking Text Structure and Content Summary Key Terms Chapter Reference End-of-Chapter Activities 2. Transaction Processing in the AIS AIS in the Business World: Transaction Processing at the Restaurant at Kellogg Ranch Accounting and Bookkeeping Accounting Cycle Coding Systems Human Judgment and Information Technology Critical Thinking Summary Key Terms Chapter References End-of-Chapter Activities 3. Professionalism and Ethics AIS in the Business World: Top Flight Travel’s Tax Return Professionalism Ethics Critical Thinking Summary Key Terms Chapter References End-of-Chapter Activities 4. Internal Controls AIS in the Business World: Identity Theft in Las Vegas Internal Control Definition and Importance Risks COSO Frameworks Internal Control Examples Internal Control Applications Critical Thinking Summary Key Terms Chapter References End-of-Chapter Activities PART TWO Documentation Techniques 5. Flowcharting AIS in the Business World: Using Flowcharts for SOX Compliance Flowchart Types and Conventions Flowcharting Tools and Symbols Sample Flowcharts Flowcharting and Accounting Informations Systems Critical Thinking Summary Key Terms Chapter References End-of-Chapter Activities 6. Data Flow Diagramming AIS in the Business World: Risk Analysis Using Data Flow Diagrams DFD Symbols and Design Considerations Data Flow Diagrams and Flowcharts Leveled Sets of DFDs Database Design Critical Thinking Summary Key Terms Chapter References End-of-Chapter Activities 7. REAL Modeling AIS in the Business World: Beta Alpha Psi Types of Accounting Information Systems REAL Modeling Cardinalities Database Creation from a REAL Model Critical Thinking Summary Key Terms Chapter References End-of-Chapter Activities PART THREE Systems Analysis and Information Technology 8. Information Systems Concepts AIS in the Business World: Diverse Systems Development Projects Systems Development Life Cycle Capability Maturity Model Information Technology Selection Critical Thinking Summary Key Terms Chapter References End-of-Chapter Activities 9. XBRL AIS in the Business World: XBRL at the Federal Deposit Insurance Corporation Terminology History and Structure Global Taxonomies and Tagging Tools Organizational Benefits Internal Control Critical Thinking Summary Key Terms Chapter References End-of-Chapter Activities 10 E-business and Enterprise Resource Planning Systems AIS in the Business World: The Business of Managing People E-Business ERP Systems Application Service Providers Critical Thinking Summary Key Terms Chapter References End-of-Chapter Activities PART FOUR Business Processes 11 Sales/Collection Process AIS in the Business World: AIM Mail Center Porter’s Value Chain Process Description Documents and Modeling Internal Controls Information Technology in the Sales/Collection Process Critical Thinking Summary Key Terms Chapter References End-of-Chapter Activities 12 Acquisition/Payment Process AIS in the Business World: Wal-Mart Process Description Documents and Modeling Internal Controls Information Technology in the Acquisition/Payment Process Critical Thinking Business Process Relationships Summary Key Terms Chapter References End-of-Chapter Activities 13 Other Business Processes AIS in the Business World: Dr. Mohammed Ali Conversion Process Financing Process Human Resource Process Critical Thinking Process Relationships Summary Key Terms Chapter Reference End-of-Chapter Activities 14 Business Process Management AIS in the Business World: Employee Expense and Vendor Invoice Processing at America Online Nature of Business Process Management Basic Principles BPM Tools and Techniques Case Studies Critical Thinking Summary Key Terms Chapter References End-of-Chapter Activities PART FIVE Other Topics in Accounting Information Systems 15 Computer Crime and Information Technology Security AIS in the Business World: Identity Theft Business Risks and Threats to Information Systems Perpetrators of Computer Crime Information Security COBIT Critical Thinking Summary Key Terms Chapter References End-of-Chapter Activities 16 Decision-Making Models and Knowledge Management AIS in the Business World: Knowledge Sharing in CPA Firms Information Overload and Other Barriers to Good Decisions Decision Models and Knowledge Management Critical Thinking Summary Key Terms Chapter References End-of-Chapter Activities 17 Professional Certifications and Career Planning AIS in the Business World: Career Paths for Accountants Certified Management Accountant Certified Fraud Examiner Certified Internal Auditor Certified Information Systems Auditor Career Planning Critical Thinking Summary Key Terms End-of-Chapter Activities 18 Auditing and Evaluating the AIS AIS in the Business World: Internal Auditing Types of Audits Generally Accepted Auditing Standards Generic Audit Steps Accounting Information Systems and Auditing Critical Thinking Summary Key Terms Chapter References End-of-Chapter Activities Glossary Comprehensive Chapter References Index