Accounting information systems / 5th ed.

Ais Foundations p. 1
Introduction to Accounting Information Systems p. 2
Synopsis p. 3
Introduction p. 3
The Textbook's Three Themes p. 4
Beyond Debits and Credits p. 5
What Is an Accounting Information System? p. 11
Logical Components of a Business Process p. 18
The Accountant's Role in the Current Business Environment p. 22
How This Textbook Presents Accounting Information Systems p. 23
Summary p. 26
Review Questions p. 26
Discussion Questions p. 27
Intelligent Systems and Knowledge Management p. 29
Synopsis p. 29
Introduction p. 30
Management Uses of Information p. 31
Knowledge Management p. 54
Strategic Planning and Information Systems p. 58
Summary p. 63
Review Questions p. 63
Discussion Questions p. 63
Documenting Information Systems p. 65
Synopsis p. 66
Introduction p. 66
Reading Systems Documentation p. 67
Preparing Systems Documentation p. 79
Review Questions p. 95
Discussion Questions p. 95
Problems p. 96
Data Management and Electronic Commerce p. 103
Database Management Systems p. 104
Synopsis p. 104
Introduction p. 105
Event Data Processing p. 105
Traditional Data Management Processes p. 110
Database Management Systems p. 118
Summary p. 129
Logical Database Models p. 130
Normalization p. 134
Review Questions p. 140
Discussion Questions p. 140
Problems p. 141
Relational Databases and SQL p. 143
Synopsis p. 143
Introduction p. 144
Entity-Relationship (E-R) Modeling p. 144
Relational Databases p. 153
SQL: A Relational Database Query Language p. 158
Summary p. 168
Review Questions p. 169
Discussion Questions p. 169
Problems p. 169
Electronic Business (E-Business) p. 171
Synopsis p. 171
Introduction p. 172
The Changing World of Business Processing p. 173
Advances in Electronic Communication p. 182
Stages of E-Business p. 187
Summary p. 205
Review Questions p. 206
Discussion Questions p. 207
Problems p. 207
Internal Control p. 209
Controlling Information Systems: Introduction to Internal Control p. 210
Synopsis p. 211
Why Do We Need Control? p. 211
Defining Internal Control p. 217
Business Process Control Goals and Control Plans p. 223
Summary p. 231
Review Questions p. 232
Discussion Questions p. 232
Problems p. 232
Controlling Information Systems: IT Processes p. 237
Synopsis p. 238
Introduction p. 238
Planning and Organization Domain p. 244
Acquisition and Implementation p. 253
Delivery and Support p. 256
Monitoring p. 265
Summary p. 267
Review Questions p. 267
Discussion Questions p. 268
Problems p. 269
Controlling Information Systems: Application Controls p. 275
Synopsis p. 275
Introduction p. 276
The Control Framework p. 276
Control Plans for Data Entry without Master Data p. 280
Control Plans for Data Entry with Master Data p. 286
Control Plans for Data Entry with Batches p. 291
Summary p. 299
Data Encryption and Public-Key Cryptography p. 299
Review Questions p. 304
Discussion Questions p. 305
Problems p. 306
Business Processes p. 311
The Order Entry/Sales (OE/S) Process p. 312
Synopsis p. 312
Introduction p. 313
Process Definition and Functions p. 314
Organizational Setting p. 314
Managing the OE/S Process: Satisfying Customer Needs p. 317
Logical Description of the OE/S Process p. 324
Physical Description of the OE/S Process p. 333
Application of the Control Framework p. 338
Summary p. 346
Review Questions p. 347
Discussion Questions p. 348
Problems p. 348
The Billing/Accounts Receivable/Cash Receipts (B/AR/CR) Process p. 355
Synopsis p. 355
Introduction p. 356
Organizational Setting p. 357
Managing the B/AR/CR Process: Leveraging Cash Resources p. 359
Logical Process Description p. 364
Physical Process Description of the Billing Function p. 375
Application of the Control Framework for the Billing Function p. 378
Physical Process Description of the Cash Receipts Function p. 384
Application of the Control Framework for the Cash Receipts Function p. 387
Summary p. 390
Review Questions p. 390
Discussion Questions p. 391
Problems p. 393
The Purchasing/Accounts Payable/Cash Disbursements (P/AP/CD) Process p. 401
Synopsis p. 401
Introduction p. 402
Process Definition and Functions p. 403
Organizational Setting p. 403
Logical Process Description p. 406
Technology Trends and Developments p. 418
Physical Process Description p. 422
Application of the Control Framework to General Expenditures p. 433
Summary p. 438
Special Case of P/AP/CD Process--Payroll p. 438
Review Questions p. 448
Discussion Questions p. 449
Problems p. 450
Integrated Production Processes (IPP) p. 459
Synopsis p. 459
Competing in a Global Manufacturing Environment p. 460
Enterprise Resource Planning Solutions p. 461
Two Key Developments in Production Processes p. 462
Trends in Cost Management and Cost Accounting p. 464
An Integrated Production Process Architecture p. 465
A Closer Look at Production Planning and Control and Cost Accounting p. 469
Human Resources Management p. 480
Key Data Stores p. 483
Inventory Management p. 484
Integrating the Processes: Supply Chain Management p. 488
Supporting Complex Processes with Complex Systems: ERP as a Solution p. 489
Summary p. 490
Review Questions p. 493
Discussion Questions p. 494
Problems p. 494
The General Ledger and Business Reporting (GL/BR) p. 497
Synopsis p. 497
System Definition and Functions p. 498
Organizational Setting p. 499
Logical System Description p. 504
Technology Enabled Initiatives in Business Reporting p. 511
IT Control Processes for Networked Workstations p. 517
Summary p. 522
Review Questions p. 523
Discussion Questions p. 523
Problems p. 524
Systems Development p. 525
Introduction to Systems Development p. 526
Synopsis p. 527
Introduction p. 527
Controlling the Systems Development Process p. 531
The Accountant's Involvement in Systems Development p. 535
Alternative Development Approaches p. 537
Business Process Reengineering p. 540
Change Management p. 544
Systems Survey p. 545
Summary p. 552
Project Management Tools p. 553
Review Questions p. 558
Discussion Questions p. 558
Problems p. 559
Structured Systems Analysis p. 563
Synopsis p. 563
Introduction p. 564
The Accountant's Involvement in Systems Analysis p. 568
The Analysis Deliverable: The Approved Systems Analysis Document p. 568
Triggering Systems Analysis p. 568
The Intermediate Steps in Systems Analysis p. 571
Summary p. 582
Tools for Gathering and Analyzing Facts p. 583
Review Questions p. 586
Discussion Questions p. 586
Problems p. 588
Systems Selection and Systems Design p. 593
Synopsis p. 593
Introduction to Systems Selection p. 594
The Accountant's Involvement in Systems Selection p. 596
The Systems Selection Deliverable: The Approved Configuration Plan p. 597
Triggering Systems Selection p. 597
Software and Hardware Acquisition Alternatives p. 597
The Intermediate Steps in Systems Selection p. 604
Introduction to Systems Design p. 614
The Accountant's Involvement in Systems Design p. 617
The Systems Design Deliverable: The Approved Systems Design Document p. 617
Triggering Systems Design p. 617
The Intermediate Steps in Systems Design p. 618
Summary p. 619
Computer-Aided Software Engineering (CASE) p. 620
Review Questions p. 621
Discussion Questions p. 622
Problems p. 622
Systems Implementation and Operation p. 627
Synopsis p. 627
Introduction p. 628
Introduction to Systems Implementation p. 629
The Accountant's Involvement in Systems Implementation p. 632
The Systems Implementation Deliverable: The Project Completion Report p. 634
Triggering Systems Implementation p. 634
The Intermediate Steps in Systems Implementation p. 634
Systems Operation p. 641
Summary p. 645
Report, Document, and Screen Layout p. 646
Review Questions p. 649
Discussion Questions p. 649
Problems p. 650
Glossary p. 657
Index p. 675