简介
美国的公认会计准则（GAAP）是最具影响力的。因此，更多地了解美国的GAAP，对于推动我国会计改革的进一步深化、加速中国会计标准的国际化，具有很重要的意义。在此背景下，中信出版社引进美国著名出版社出版的有重大影响的英文原版会计教科书，是一件很有意义的事情。
中国的会计标准必将进一步向国际标准选拔。这套英文教科书，内容全面，架构完备，既包括基本的会计学原理、财务会计和管理会计，也包括高层次的专题会计、财务报告和报表分析。其中，《会计学原理》、《财务会计》、《管理会计》和《中级会计》的作者均是美国久负盛名的
目录
PART Ⅰ OVERVIEW OF SYSTEMS
1. The Study of Accounting Information Systems
2. The Business Environment and the AlS
3. AlS Enhancements Through Information Technology and Networks
PART Ⅱ COMPUTER SYSTEMS FUNCTIONS
4. Data Management
5. Computer-Based Transaction Processing
6. Database Modeling and Applications
PART Ⅲ CONTROL CONCEPTS AND PROCEDURES
7. Risk Exposures and the Internal Control Structure
8. General Controls and Application Controls
9. Security for Transaction/Information Processing Support Systems
10. Auditing of Information Systems
PART Ⅳ TRANSACTION CYCLES
11. The General Ledger and Financial Reporting Cycle
12. The Revenue Cycle
13. The Expenditure Cycle
PART Ⅴ DEVELOPMENT OF INFORMATION SYSTEMS
14. Systems Development
CD-ROM CONTENTS
Modules
Module 1
Decision Making, information Needs, and
Introduction to Information Processing Support
Systems CD-1
Module 2
Decision Support and Expert Systems CD-32
Module 3
The Conversion Cycle CD-69
Module 4
The Human Resource Management Cyde CD-109
……
1. The Study of Accounting Information Systems
2. The Business Environment and the AlS
3. AlS Enhancements Through Information Technology and Networks
PART Ⅱ COMPUTER SYSTEMS FUNCTIONS
4. Data Management
5. Computer-Based Transaction Processing
6. Database Modeling and Applications
PART Ⅲ CONTROL CONCEPTS AND PROCEDURES
7. Risk Exposures and the Internal Control Structure
8. General Controls and Application Controls
9. Security for Transaction/Information Processing Support Systems
10. Auditing of Information Systems
PART Ⅳ TRANSACTION CYCLES
11. The General Ledger and Financial Reporting Cycle
12. The Revenue Cycle
13. The Expenditure Cycle
PART Ⅴ DEVELOPMENT OF INFORMATION SYSTEMS
14. Systems Development
CD-ROM CONTENTS
Modules
Module 1
Decision Making, information Needs, and
Introduction to Information Processing Support
Systems CD-1
Module 2
Decision Support and Expert Systems CD-32
Module 3
The Conversion Cycle CD-69
Module 4
The Human Resource Management Cyde CD-109
……
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