Accounting Information Systems / Edition 1by James A. Hall
Pub. Date: 02/28/1995
Publisher: West Group
Accounting Information Systems, 3e provides thorough and up-to-date coverage of accounting information systems and related technologies. It features an early presentation of transaction cycles plus a special emphasis on ethics, fraud, and the modern manufacturing environment. The number-one Enterprise Resource Planning system, SAP, has been integrated into this new edition. Featuring screen shots of the SAP Web site in the text and a password that links students to a specially created SAP Web site, Hall is the only text on the market to give readers hands-on exposure to ERP. Also new to this edition are chapters on such cutting-edge topics as the Resources, Events, and Agents (REA) approach, Enterprise Resource Planning (ERP) systems, and Electronic Commerce systems. Hall assumes that the student is familiar with fundamental accounting principles and basic computer concepts and terminology and has been exposed to computer programming. Hall's focus is on the needs and responsibilities of accountants as end users of systems, systems designers, and auditors.
Table of ContentsPART 1: OVERVIEW OF ACCOUNTING INFORMATION SYSTEMS. 1. The Information System: An Accountant's Perspective. 2. Introduction to Transaction Processing. 3. Ethics, Fraud, and Internal Control. PART 2: TRANSACTION CYCLES AND BUSINESS PROCESSES. 4. The Revenue Cycle. 5. The Expenditure Cycle Part I: Purchases and Cash Disbursements Procedures. 6. The Expenditure Cycle Part II: Payroll Processing and Fixed Asset Procedures. 7. The Conversion Cycle. 8. General Ledger, Financial Reporting, and Management Reporting Systems. PART 3: ADVANCED TECHNOLOGIES IN ACCOUNTING INFORMATION SYSTEMS. 9. Database Management Systems. 10. The REA Approach to Business Process Modeling. 11. Enterprise Resource Planning Systems. 12. Electronic Commerce Systems. PART 4: SYSTEMS DEVELOPMENT ACTIVITIES. 13. The Systems Development Process Part I: Introduction to the Systems Development Life Cycle. 14. The Systems Development Process Part II: System Selection, Detailed Design, and System Implementation. PART 5: COMPUTER CONTROLS AND AUDITING. 15. Controlling Computer-Based Information Systems, Part I. 16. Controlling Computer-Based Information Systems, Part II. 17. Information Systems Auditing and Assurance.
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