Title overview
For one-semester undergraduate or graduate courses in accounting information systems
Accounting Information Systems delivers the most unprecedented 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 15th Edition, Global 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 AIS to add value to an organisation. 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.
Samples
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Key features
- Problems taken from current periodicals and CPA, CMA, CIA, and SMAC exams, allow your students to master key concepts and practice answering exam-style questions.
- End-of-chapter quizzes let your students self-assess their understanding of the material. Detailed answers and explanations are provided.
- Flexible text structure lets you tailor the material to fit your course
- Easily reorder chapters to focus on the material most appropriate to your course.
- Add your own material or third-party content you wish to cover in class.
- Choose an alternate version of the REA material presented in Chapters 19-21 that uses the Batini style notation instead of the crow's feet notation featured in this text.
New to this edition
- Updated coverage of AIS keeps the text current and relevant
- A section on Data Analytics (Part II) updates discussion of relational databases not only as the basis for transaction processing systems, but also as one of the sources for Big Data and Analytics. It also discusses the Extract, Transfer, and Load (ETL) process and various data analytic techniques.
- Discussion of encryption includes blockchain technology.
- Commentary on privacy includes the European Union's General Data Privacy Regulation (GDPR).
- Coverage of auditing has been moved to a web-only appendix as most of this material is covered in other courses.
- Focus Boxes and real-world examples help students understand how companies are using the latest IT developments to improve their AIS.
- Hands-On Excel exercises, many based on 'how-to' tutorials that have appeared in recent issues of the Journal of Accountancy, help readers hone their computer skills.
Table of contents
- 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
- PART II: DATA ANALYTICS
- 4. Relational Databases
- 5. Introduction to Data Analytics in Accounting
- 6. Transforming Data
- 7. Data Analysis and Presentation
- PART III: CONTROL OF ACCOUNTING INFORMATION SYSTEMS
- 8. Fraud and Errors
- 9. Computer Fraud and Abuse Techniques
- 10. Control and Accounting Information Systems
- 11. Controls for Information Security
- 12. Confidentiality and Privacy Controls
- 13. Processing Integrity and Availability Controls
- PART IV: ACCOUNTING INFORMATION SYSTEMS APPLICATIONS
- 14. The Revenue Cycle: Sales to Cash Collections
- 15. The Expenditure Cycle: Purchasing to Cash Disbursements
- 16. The Production Cycle
- 17. The Human Resources Management and Payroll Cycle
- 18. General Ledger and Reporting System
- PART V: THE REA DATA MODEL
- 19. Database Design Using the REA Data Model
- 20. Implementing an REA Model in a Relational Database
- 21. Special Topics in REA Modeling
- PART VI: THE SYSTEMS DEVELOPMENT PROCESS
- 22. Introduction to Systems Development and Systems Analysis
- 23. AIS Development Strategies
- 24. Systems Design, Implementation, and Operation
Author bios
Marshall B. Romney is Professor Emeritus at Brigham Young University.
Paul J. Steinbart is Professor Emeritus at Arizona State University.
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