Intended for a one-semester course in Accounting Information Systems taught at the sophomore, junior, or senior level at most two- and four-year schools. This revision is completely streamlined, includes new pedagogy, and is accompanied by a CD-ROM containing added coverage, making it flexible enough to suit a variety of different approaches to the course.
Joseph W. Wilkinson, Arizona State University (Emeritus); Michael J. Cerullo, Southwest Missouri State University; Vasant Raval, Creighton University; Bernard Wong-On-Wing, Washington State University
OVERVIEW OF SYSTEMS. The Study of Accounting Information Systems. The Business Environment and the AIS. AIS Enhancements Through Information Technology and Networks. COMPUTER SYSTEMS FUNCTIONS. Data Management. Computer-Based Transaction Processing. Database Modeling and Applications. CONTROL CONCEPTS AND PROCEDURES. Risk Exposures and the Internal Control Structure. General Controls and Application Controls. Security for Transaction/Information Processing Support Systems. Auditing of Information Systems. TRANSACTION CYCLES. The General Ledger and Financial Reporting Cycle. The Revenue Cycle. The Expenditure Cycle. DEVELOPMENT OF INFORMATION SYSTEMS. Systems Development. Index.