Accounting Information Systems

, by George H. Bodnar; William S. Hopwood

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ISBN: 9780133223569 | 0133223566
Cover: Hardcover
Copyright: 11/1/1994

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This interesting, extremely useful book stresses information, communication, and networking technology within the realm of business processes and internal control structure. Its brief yet comprehensive coverage has been updated to include all of the latest AIS topics, such as: electronic commerce, electronic security, web commerce, internet security, network security, statistical sampling and artificial intelligence, EDI, databases, and encryption. The new focus on Enterprise Resource Planning (ERP) allows for more precise planning, forecasting, and monitoring. Advances in Business Engineering and Blueprinting and new discussions on SAP are also highlighted. For those involved in the planning, set-up, implementation, and monitoring of accounting information systems.

Preface	p. xv
Introduction to Accounting Information Systems	p. 1
Accounting Information Systems: An Overview	p. 1
Learning Objectives	p. 1
Accounting Information Systems and Business Organizations	p. 1
Business Processes	p. 6
Transaction Processing Cycles	p. 7
Accounting and Information Technology	p. 11
The Accountant and Systems Development	p. 19
Summary	p. 22
Glossary	p. 23
Chapter Quiz	p. 24
Review Questions	p. 25
Discussion Questions and Problems	p. 26
Answers to Chapter Quiz	p. 33
Systems Techniques and Documentation	p. 34
Learning Objectives	p. 34
Users of Systems Techniques	p. 34
Systems Techniques	p. 37
Summary	p. 59
Glossary	p. 61
Chapter Quiz	p. 61
Review Problem	p. 63
Review Questions	p. 64
Discussion Questions and Problems	p. 64
Answers to Chapter Quiz	p. 76
The Internet, Intranets, and Electronic Commerce	p. 77
Learning Objectives	p. 77
Electronic Commerce	p. 77
Security for Electronic Transactions	p. 85
Security Issues for Public-Key Encryption Systems	p. 92
Applications of Electronic Commerce and Encryption Technology	p. 96
Summary	p. 103
Glossary	p. 104
Chapter Quiz	p. 106
Review Questions	p. 107
Discussion Questions and Problems	p. 107
Discussion Questions and Problems From the Appendix	p. 113
Answers to Chapter Quiz	p. 116
An Introduction to Computer Technology	p. 116
Glossary	p. 132
Introduction to Transaction Processing	p. 135
Learning Objectives	p. 135
Transaction Flows: An Overview	p. 135
Components of the Transaction Processing System	p. 139
Designing Double-Entry Systems	p. 141
Coding Systems for Transaction Processing	p. 151
Form Design and Records Retention Considerations	p. 156
Comprehensive Example--Great Plains Dynamics	p. 158
Summary	p. 163
Glossary	p. 163
Chapter Quiz	p. 164
Review Problem	p. 165
Solution to Review Problem	p. 166
Review Questions	p. 167
Discussion Questions and Problems	p. 168
Answers to Chapter Quiz	p. 176
Transaction Processing and the Internal Control Process	p. 177
Learning Objectives	p. 177
The Necessity for Controls	p. 177
Components of the Internal Control Process	p. 182
Transaction Processing Controls	p. 198
Analysis of Internal Control Processes	p. 209
Summary	p. 213
Glossary	p. 214
Chapter Quiz	p. 215
Review Problem	p. 216
Solution to Review Problem	p. 217
Review Questions	p. 217
Discussion Questions and Problems	p. 218
Answers to Chapter Quiz	p. 235
Information Systems Security	p. 236
Learning Objectives	p. 236
An Overview of Information Systems Security	p. 236
Vulnerabilities and Threats	p. 238
The Information Systems Security System	p. 247
Disaster Risk Management	p. 258
Summary	p. 261
Glossary	p. 262
Chapter Quiz	p. 263
Review Problem	p. 264
Solution to Review Problem	p. 265
Review Questions	p. 265
Discussion Questions and Problems	p. 266
Answers to Chapter Quiz	p. 279
Business Processes	p. 280
Customer Order and Account Management Business Process	p. 280
Learning Objectives	p. 280
Customer Order Management Business Process	p. 280
Transaction Cycle Controls in Order Processing	p. 290
Customer Account Management Business Process	p. 295
Cash-Received-on-Account Business Process	p. 299
Summary	p. 306
Glossary	p. 306
Chapter Quiz	p. 307
Review Problem	p. 308
Solution to Review Problem	p. 308
Review Questions	p. 309
Discussion Questions and Problems	p. 310
Answer Lists	p. 322
Answers to Chapter Quiz	p. 322
Procurement and Human Resource Business Processes	p. 323
Learning Objectives	p. 323
The Procurement Business Process	p. 323
Transaction Cycle Controls over Procurement	p. 329
Cash Disbursements Business Process	p. 335
Human Resource Management Business Process	p. 339
Transaction Cycle Controls in Payroll Processing	p. 342
Summary	p. 346
Glossary	p. 347
Chapter Quiz	p. 347
Review Problem	p. 348
Solution to Review Problem	p. 349
Review Questions	p. 351
Discussion Questions and Problems	p. 351
Answers to Chapter Quiz	p. 369
The Production Business Process	p. 370
Learning Objectives	p. 370
Transaction Cycle Controls in the Production Business Process	p. 370
Quick-Response Manufacturing Systems	p. 378
Summary	p. 393
Glossary	p. 394
Chapter Quiz	p. 395
Review Problem	p. 396
Solution to Review Problem	p. 396
Review Questions	p. 397
Discussion Questions and Problems	p. 397
Answers to Chapter Quiz	p. 406
Electronic Data Processing Systems	p. 407
Learning Objectives	p. 407
The Input System	p. 407
The Processing System	p. 414
The Output System	p. 427
Summary	p. 428
Glossary	p. 429
Chapter Quiz	p. 429
Review Problem	p. 431
Solution to Review Problem	p. 431
Review Questions	p. 431
Discussion Questions and Problems	p. 432
Answers to Chapter Quiz	p. 447
Systems Development	p. 448
Systems Development: A Survey	p. 448
Learning Objectives	p. 448
The Systems Development Life Cycle	p. 448
Documentation Standards	p. 457
Systems Development Technologies and Practices	p. 462
Planning and Organizing a Systems Project	p. 475
Summary	p. 483
Glossary	p. 484
Chapter Quiz	p. 485
Review Problem	p. 486
Solution to Review Problem	p. 486
Review Questions	p. 487
Discussion Questions and Problems	p. 488
Answers to Chapter Quiz	p. 495
Systems Planning, Analysis, and Design	p. 496
Learning Objectives	p. 496
General Overview	p. 496
Overview of Systems Planning and Analysis	p. 497
Systems Planning and Feasibility Analysis	p. 498
The Steps of System Analysis	p. 500
Fact-Gathering Techniques	p. 505
Techniques for Organizing Facts	p. 505
Structured Systems Analysis	p. 507
Overview of Systems Design	p. 510
Steps in Systems Design	p. 511
General Design Considerations	p. 515
Design Techniques	p. 518
Summary	p. 521
System Modeling	p. 522
Glossary	p. 526
Chapter Quiz	p. 527
Review Questions	p. 529
Discussion Questions and Problems	p. 530
Answers to Chapter Quiz	p. 537
Systems Implementation, Operation, and Control	p. 538
Learning Objectives	p. 538
Overview	p. 538
Systems Implementation	p. 539
Financial Control Over Information Systems	p. 544
Control Over Nonfinancial Information Systems Resources	p. 551
Summary	p. 553
Glossary	p. 554
Chapter Quiz	p. 554
Review Problem	p. 555
Solution to Review Problem	p. 555
Review Questions	p. 556
Discussion Questions and Problems	p. 557
Answers to Chapter Quiz	p. 563
Special Topics in Accounting Information Systems	p. 564
Management Decision Making and Reports	p. 564
Learning Objectives	p. 564
Managers and Decisions	p. 564
Reporting to Management	p. 574
Summary	p. 586
Glossary	p. 586
Chapter Quiz	p. 587
Review Problem	p. 588
Solution to Review Problem	p. 589
Review Questions	p. 590
Discussion Questions and Problems	p. 591
Answers to Chapter Quiz	p. 600
File Processing and Data Management Concepts	p. 601
Learning Objectives	p. 601
Introductory Terminology	p. 601
The Evolution of Database Technology	p. 606
Database Management Systems and Their Architecture	p. 609
Database Management Systems and Databases in Practice	p. 627
Summary	p. 634
Glossary	p. 636
Chapter Quiz	p. 637
Review Problem	p. 638
Solution to Review Problem	p. 638
Review Questions	p. 638
Discussion Questions and Problems	p. 639
Answers to Chapter Quiz	p. 647
Auditing Information Technology	p. 648
Learning Objectives	p. 648
Information Systems Auditing Concepts	p. 648
Information Systems Auditing Technology	p. 652
Types of Information Systems Audits	p. 662
Summary	p. 666
Glossary	p. 666
Chapter Quiz	p. 667
Review Problem	p. 668
Solution to Review Problem	p. 668
Review Questions	p. 669
Discussion Questions and Problems	p. 669
Answers to Chapter Quiz	p. 676
Index	p. 677
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Accounting Information Systems

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