Accounting Information Systems 13th Edition (Paperback)

The market-leading text with the most comprehensive, flexible coverage of AIS available.

This market-leading text delivers the most comprehensive and flexible coverage of the our major approaches to teaching AIS, while allowing instructors the flexibility to reorder chapters and focus the material to suit their individual course needs. This new edition has been updated to cover all of the most recent developments in AIS and to show AIS has changed the roles of an accountant.

Teaching and Learning Experience

This texts presents a better teaching and learning experience–for you and your students. Here's how:

Students see the concepts in action

Up-to-date information covers critical topics

Students get numerous opportunities to practice and hone their skills

Instructors get the flexibility to tailor the material to fit their individual course needsIntegrated 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 case

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, such as:

Fraud and computer fraud

Internal control frameworks COSO, COSO-ERM, and COBIT

Information security countermeasures, including the security and control implications associated with virtualization and cloud computing

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 key concepts.

Cases in each chapter encourage reader to delve deeper into specific topics.

Chapter quizzes let readers self assess their understanding of the material. Detailed explanations about the correct answer to each quiz question are provided.

Extensive use of graphics enhances students’ understanding of the concepts through hundreds of figures, diagrams, flowcharts, and tables.Part I: Conceptual Foundations of Accounting Information Systems

Chapter 1. Accounting Information Systems: An Overview

Chapter 2. Overview of Transaction Processing and Enterprise Resource Planning Systems

Chapter 3. Systems Documentation Techniques

Chapter 4. Relational Databases

Part II: Control and Audit of Accounting Information Systems

Chapter 5. Computer Fraud

Chapter 6. Computer Fraud and Abuse Techniques

Chapter 7. Control and Accounting Information Systems

Chapter 8. Information Systems Controls for System Reliability–Part 1: Information Security

Chapter 9. Information Systems Controls for System Reliability–Part 2: Confidentiality and Privacy

Chapter 10. Information Systems Controls for System Reliability–Part 3: Processing Integrity and Availability

Chapter 11. Auditing Computer-Based Information Systems

Part III: Accounting Information Systems Applications

Chapter 12. The Revenue Cycle: Sales to Cash Collections

Chapter 13. The Expenditure Cycle: Purchasing to Cash Disbursements

Chapter 14. The Production Cycle

Chapter 15. The Human Resources Management and Payroll Cycle

Chapter 16. General Ledger and Reporting System

Part IV: The REA Data Model

Chapter 17. Database Design Using the REA Data Model

Chapter 18. Implementing an REA Data Model in a Relational Database

Chapter 19. Special Topics in REA Modeling

Part V: The Systems Development Process

Chapter 20. Introduction to Systems Development; Systems Analysis

Chapter 21. AIS Development Strategies

Chapter 22. Systems Design, Implementation, and Operation