Core Concepts of Accounting Information Systems

Description

Knowing how an accounting information systems gather and transform data into useful decision-making information is fundamental knowledge for accounting professionals. Mark Simkin, Jacob Rose, and Carolyn S. Norman's essential text, Core Concepts of Accounting Information Systems, 13th Edition helps students understand basic AIS concepts and provides instructors the flexibility to support how they want to teach the course. Cover Title Page Copyright Contents Chapter 1 Accounting Information Systems and the Accountant 1.1 Introduction: Why Study Accounting Information Systems? 1.2 Careers in Accounting Information Systems Traditional Accounting Career Opportunities Systems Consulting Certified Fraud Examiner Information Technology Auditing and Security Predictive Analytics 1.3 Accounting and IT Financial Accounting Managerial Accounting Auditing Taxation 1.4 What Are Accounting Information Systems? Accounting Information Systems The Role of Accounting Information Systems in Organizations 1.5 What's New in Accounting Information Systems? Cloud Computing—Impact for Accountants Sustainability Reporting Suspicious Activity Reporting Forensic Accounting, Governmental Accountants, and Terrorism Corporate Scandals and Accounting Chapter 2 Accounting on the Internet 2.1 Introduction 2.2 The Internet and World Wide Web Internet Addresses and Software Intranets and Extranets The World Wide Web, HTML, and IDEA Groupware, Electronic Conferencing, and Blogs Social Media and Its Value to Accountants 2.3 XBRL—Financial Reporting on the Internet XBRL Instance Documents and Taxonomies The Benefits and Drawbacks of XBRL The Current Status of XBRL 2.4 Electronic Business e-Accounting Retail Sales E-Payments, E-Wallets, and Virtual Currencies Business-to-Business E-Commerce Electronic Data Interchange (EDI) Cloud Computing 2.5 Privacy and Security on the Internet Identity Theft and Privacy Security Spam and Phishing Firewalls, Intrusion Detection Systems, Value-Added Networks, and Proxy Servers Data Encryption Digital Signatures and Digital Time Stamping Chapter 3 Cybercrime, Fraud, and Ethics 3.1 Introduction 3.2 Cybercrime and Fraud Distinguishing Between Cybercrime and Fraud Cybercrime Legislation Cybercrime Statistics 3.3 Examples of Cybercrime Compromising Valuable Information Hacking Denial of Service 3.4 Preventing and Detecting Cybercrime and Fraud Enlist Top-Management Support Increase Employee Awareness and Education Assess Security Policies and Protect Passwords Implement Controls Identify Computer Criminals Maintain Physical Security Recognize the Symptoms of Employee Fraud Use Data-Driven Techniques Employ Forensic Accountants 3.5 Ethical Issues, Privacy, and Identity Theft Ethical Issues and Professional Associations Meeting the Ethical Challenges Privacy Company Policies with Respect to Privacy Identity Theft Chapter 4 Information Technology and AISs 4.1 Introduction 4.2 The Importance of Information Technology to Accountants Six Reasons The Top 10 Information Technologies 4.3 Input, Processing, and Output Devices Input Devices Central Processing Units Output Devices 4.4 Secondary Storage Devices Magnetic (Hard) Disks CD-ROMs, DVDs, and Blu-Ray Discs Flash Memory Image Processing and Record Management Systems 4.5 Data Communications and Networks Communication Channels and Protocols Local and Wide Area Networks Client/Server Computing Wireless Data Communications Cloud Computing 4.6 Computer Software Operating Systems Application Software Programming Languages Chapter 5 Documenting Accounting Information Systems 5.1 Introduction 5.2 Why Documentation is Important 5.3 Primary Documentation Tools Data Flow Diagrams Document Flowcharts System Flowcharts Process Maps 5.4 Other Documentation Tools Program Flowcharts Decision Tables and Decision Trees Software Tools for Graphical Documentation and SOX Compliance 5.5 End User Computing and Documentation The Importance of End User Documentation Policies for end user Computing and Documentation Chapter 6 Developing and Implementing Effective Accounting Information Systems 6.1 Introduction 6.2 The Systems Development Life Cycle Four Stages in the Systems Development Life Cycle Systems Studies and Accounting Information Systems 6.3 Systems Planning Planning for Success Investigating Current Systems 6.4 Systems Analysis Understanding Organizational Goals Systems Survey Work Data Analysis Evaluating System Feasibility 6.5 Detailed Systems Design and Acquisition Designing System Outputs, Processes, and Inputs The System Specifications Report Choosing an Accounting Information System Outsourcing 6.6 Implementation, Follow-Up, and Maintenance Implementation Activities Managing Implementation Projects Postimplementation Review System Maintenance Chapter 7 Database Design 7.1 Introduction 7.2 An Overview of Databases What Is a Database? Significance of Databases Storing Data in Databases Additional Database Issues 7.3 Steps in Developing a Database Using the Resources, Events, and Agents (REA) Approach Step 1-Identify Business and Economic Events Step 2-Identify Entities Step 3-Identify Relationships Step 4-Create Entity-Relationship Diagrams Step 5-Identify Attributes of Entities Step 6-Convert E-R Diagrams into Database Tables 7.4 Normalization First Normal Form Second Normal Form Third Normal Form Chapter 8 Organizing and Manipulating the Data in Databases 8.1 Introduction 8.2 Creating Database Tables in Microsoft Access Database Management Systems An Introduction to Microsoft Access Creating Database Tables Creating Relationships 8.3 Entering Data in Database Tables Creating Records Ensuring Valid and Accurate Data Entry Tips for Creating Database Tables and Records 8.4 Extracting Data from Databases: Data Manipulation Languages (DMLs) Creating Select Queries Creating Action Queries Guidelines for Creating Queries Structured Query Language (SQL) Sorting, Indexing, and Database Programming Online Analytical Processing (OLAP) and Data Mining 8.5 Cloud Databases and Data Warehouses Cloud Databases Data Warehouses Chapter 9 Database Forms and Reports 9.1 Introduction 9.2 Forms Creating Simple Forms Using Forms for Input and Output Tasks Subforms: Showing Data from Multiple Tables Concluding Remarks About Forms 9.3 Reports Creating Simple Reports Creating Reports with Calculated Fields Creating Reports with Grouped Data Concluding Remarks About Reports Chapter 10 Accounting Information Systems and Business Processes: Part I 10.1 Introduction 10.2 Business Process Fundamentals Overview of the Financial Accounting Cycle Coding Systems 10.3 Collecting and Reporting Accounting Information Designing Reports From Source Documents to Output Reports 10.4 The Sales Process Objectives of the Sales Process Inputs to the Sales Process Outputs of the Sales Process 10.5 The Purchasing Process Objectives of the Purchasing Process Inputs to the Purchasing Process Outputs of the Purchasing Process 10.6 Current Trends in Business Processes Business Process Outsourcing (BPO) Business Process Management Software Chapter 11 Accounting Information Systems and Business Processes: Part II 11.1 Introduction 11.2 The Resource Management Process Human Resource Management Fixed Asset Management 11.3 The Production Process Objectives of the Production Process Inputs to the Production Process Outputs of the Production Process 11.4 The Financing Process Objectives of the Financing Process Inputs to the Financing Process Outputs of the Financing Process 11.5 Business Processes in Special Industries Professional Service Organizations Not-for-Profit Organizations Health Care Organizations 11.6 Business Process Reengineering Why Reengineering Sometimes Fails Chapter 12 Integrated Accounting and Enterprise Software 12.1 Introduction 12.2 Integrated Accounting Software Small Business Accounting Software Mid-Range and Large-Scale Accounting Software Specialized Accounting Information Systems 12.3 Enterprise-Wide Information Systems Enterprise System Functionality The Architecture of Enterprise Systems Business Processes and ERP Systems Benefits and Risks of Enterprise Systems 12.4 Selecting a Software Package When Is a New AIS Needed? Selecting the Right Accounting Software Chapter 13 Introduction to Internal Control Systems 13.1 Introduction Definition of Internal Control Internal Control Systems 13.2 Coso Internal Control-Integrated Framework 1992 COSO Report 2013 COSO Report 13.3 Enterprise Risk Management 2004 ERM Framework Using the 2004 ERM Framework 13.4 Examples of Control Activities Good Audit Trail Sound Personnel Policies and Procedures Separation of Duties Physical Protection of Assets 13.5 Monitoring Internal Control Systems Reviews of Operating Performance COSO Guidance on Monitoring Operating Performance vs. Monitoring 2012 COBIT, Version 5 13.6 Types of Controls Preventive Controls Detective Controls Corrective Controls 13.7 Evaluating Controls Requirements of the Sarbanes-Oxley Act Cost-Benefit Analysis A Risk Matrix Chapter 14 Computer Controls for Organizations and Accounting Information Systems 14.1 Introduction 14.2 Enterprise-Level Controls Risk Assessment and Security Policies Designing a Security Policy Integrated Security for the Organization 14.3 General Controls for Information Technology Access to Data, Hardware and Software Personnel Policies to Protect Systems and Data Additional Policies to Protect Systems and Data 14.4 Application Controls for Transaction Processing Input Controls Processing Controls Output Controls Chapter 15 Information Technology Auditing 15.1 Introduction 15.2 The Audit Function Internal versus External Auditing Information Technology Auditing Evaluating the Effectiveness of Information Systems Controls 15.3 The Information Technology Auditor's Toolkit Auditing Software People Skills 15.4 Auditing Computerized Accounting Information Systems Testing Computer Programs Validating Computer Programs Review of Systems Software Validating Users and Access Privileges Continuous Auditing 15.5 Information Technology Auditing Today Information Technology Governance The Sarbanes-Oxley Act of 2002 Auditing Standards No. 5 (AS 5) Third-Party and Information Systems Reliability Assurances Index EULA