Cover image for Accounting information systems / Marshall B Romney, Paul John Steinbart, Barry E Cushing
Title:
Accounting information systems / Marshall B Romney, Paul John Steinbart, Barry E Cushing
Personal Author:
Edition:
7th ed.
Publication Information:
Reading, MA : Addison-Wesley, 1997
ISBN:
9780201809725
General Note:
Rev ed of : Accounting in information systems / Barry E Cushing, 6th ed, 1994

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30000003741042 HF5679 R65 1997 Open Access Book Book
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30000003820283 HF5679 R65 1997 Open Access Book Book
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30000003815309 HF5679 R65 1997 Open Access Book Book
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30000003934555 HF5679 R65 1997 Open Access Book Book
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Summary

Summary

This text seeks to show the reader how to design and use an accounting information system (AIS) to provide information useful for decision-making. Focus boxes providing real world examples of concepts, techniques and practices as described are interspersed in the text. This edition has chapters on the three basic functions of the AIS together with an understanding of what the system does manually, and on data modelling, covering how students can use query language to derive traditional financial statements and managerial reports from a database AIS.


Table of Contents

Prefacep. xxi
Part I Conceptual Foundations of Accounting Information Systemsp. 1
Chapter 1 Accounting Information Systems: An Overviewp. 1
Chapter 2 Overview of Business Processesp. 21
Chapter 3 Introduction to E-businessp. 48
Chapter 4 Relational Databasesp. 80
Chapter 5 Data Modeling and Database Designp. 113
Chapter 6 Systems Development and Documentation Techniquesp. 154
Part II Control and Audit of Accounting Information Systemsp. 189
Chapter 7 Control and Accounting Information Systemsp. 189
Chapter 8 Computer-based Information Systems Controlp. 224
Chapter 9 Computer Fraud and Securityp. 276
Chapter 10 Auditing of Computer-based Information Systemsp. 319
Part III Accounting Information Systems Applicationsp. 355
Chapter 11 The Revenue Cycle: Sales and Cash Collectionsp. 357
Chapter 12 The Expenditure Cycle: Purchasing and Cash Distributionsp. 414
Chapter 13 The Production Cyclep. 467
Chapter 14 The Human Resources Management and Payroll Cyclep. 503
Chapter 15 General Ledger and Reporting Systemp. 539
Part IV The Systems Development Processp. 569
Chapter 16 Introduction to Systems Development and Systems Analysisp. 569
Chapter 17 AIS Development Strategiesp. 613
Chapter 18 Systems Design, Implementation, and Operationp. 658
Glossaryp. 691
Indexp. 721