Accounting Information Systems, Global Edition (14th Ed.)
Auteurs : Romney Marshall, Steinbart Paul
For undergraduate and graduate courses in Accounting Information Systems (AIS).
A market-leading text with the most comprehensive, flexible coverage of AIS available
Accounting Information Systems delivers the most comprehensive and flexible coverage of each major approach to teaching AIS, giving instructors the opportunity to reorder chapters and focus the material to suit their individual course needs. The 14th Edition covers all of the most recent updates in AIS, including how developments in IT affect business processes and controls, the effect of recent regulatory developments on the design and operation of accounting systems, and how accountants can use the AIS to add value to an organization. Not only will students see how AIS has changed the role of an accountant, but they?ll also be prepared for a successful accounting career in public practice, industry, or government.
Part I: Conceptual Foundations of Accounting Information Systems
1. Accounting Information Systems: An Overview
2. Overview of Transaction Processing and Enterprise Resource Planning Systems
3. Systems Documentation Techniques
4. Relational Databases
Part II: Control and Audit of Accounting Information Systems
5. Fraud
6. Computer Fraud and Abuse Techniques
7. Control and Accounting Information Systems
8. Controls for Information Security
9. Confidentiality and Privacy Controls
10. Processing Integrity and Availability Controls
11. Auditing Computer-Based Information Systems
Part III: Accounting Information Systems Applications
12. The Revenue Cycle: Sales to Cash Collections
13. The Expenditure Cycle: Purchasing to Cash Disbursements
14. The Production Cycle
15. The Human Resources Management and Payroll Cycle
16. General Ledger and Reporting System
Part IV: The REA Data Model
17. Database Design Using the REA Data Model
18. Implementing an REA Model in a Relational Database
19. Special Topics in REA Modeling
Part V: The Systems Development Process
20. Introduction to Systems Development and Systems Analysis
21. AIS Development Strategies
22. Systems Design, Implementation, and Operation
Students see the concepts in action
- Integrated chapter-opening cases introduce important material and reinforce key concepts.
- Key concepts and topics are identified.
- Several key issues/problems to be solved as presented.
- The cases are referenced throughout the chapter.
- Chapter summaries present solutions to the problems and issues raised in the cases.
- A real-world view in the focus boxes and real-world examples help students understand how companies are using the latest IT developments to improve their AIS.
Up-to-date information covers critical topics
- UPDATED! Discussion of the new revision to the COSO framework and IT controls to reflect the new distinction between governance and management that was introduced in COBIT 5.
- UPDATED! Discussion of information security countermeasures, including the security and control implications associated with virtualization and cloud computing.
- UPDATED! Computer fraud and abuse techniques help students understand the way systems are attacked.
- NEW! End-of-chapter discussion questions and problems have been added, including Microsoft® Excel® exercises that are based on articles from the Journal of Accountancy so that students can develop the specific skills used by practitioners.
- NEW! A section on agile development technologies discusses scrum development, extreme programming, and unified process development (Chapter 21).
Students get numerous opportunities to practice and hone their skills, and check themselves for understanding
- Hands-on Excel exercises, many based on “how-to” tutorials that appeared in recent issues of the Journal of Accountancy, help readers hone their computer skills.
- Numerous problems in every chapter provide additional opportunities to demonstrate mastery of
Date de parution : 08-2017
Ouvrage de 768 p.
22x27.5 cm
Disponible chez l'éditeur (délai d'approvisionnement : 12 jours).
Prix indicatif 82,50 €
Ajouter au panier