Accounting Information Systems, Global Edition
Námskeið V-804-INTA Upplýsingatækni í reikningshaldi VIÐ128F Fjárhagsupplýsingakerfi. - Höfundar: Marshall B. Romney, Paul J. Steinbart
4.790 kr.
Námskeið
- V-804-INTA Upplýsingatækni í reikningshaldi
- VIÐ128F Fjárhagsupplýsingakerfi.
Ensk lýsing:
For undergraduate and graduate courses in Accounting Information Systems (AIS). A market-leading text with the most comprehensive, flexible coverage of AIS available Accounting Information Systems delivers the most comprehensive and flexible coverage of each major approach to teaching AIS, giving instructors the opportunity to reorder chapters and focus the material to suit their individual course needs.
The 14th Edition covers all of the most recent updates in AIS, including how developments in IT affect business processes and controls, the effect of recent regulatory developments on the design and operation of accounting systems, and how accountants can use the AIS to add value to an organization. Not only will students see how AIS has changed the role of an accountant, but they’ll also be prepared for a successful accounting career in public practice, industry, or government.
Lýsing:
For one-semester undergraduate or graduate courses in accounting information systems. Accounting Information Systems delivers the most unprecedented coverage of each major approach to teaching AIS, giving instructors the opportunity to reorder chapters and focus the material to suit their individual course needs. The 15th Edition, Global Edition covers all of the most recent updates in AIS, including how developments in IT affect business processes and controls, the effect of recent regulatory developments on the design and operation of accounting systems, and how accountants can use AIS to add value to an organisation.
Annað
- Höfundar: Marshall B. Romney, Paul J. Steinbart
- Útgáfa:15
- Útgáfudagur: 2020-11-19
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- Hægt að afrita 2 bls.
- Format:ePub
- ISBN 13: 9781292353371
- Print ISBN: 9781292353364
- ISBN 10: 1292353376
Efnisyfirlit
- Title Page
- Copyright Page
- Brief Table of Contents
- Table of Contents
- Videos in This Enhanced eBook
- Preface
- Part I Conceptual Foundations of Accounting Information Systems
- Chapter 1 Accounting Information Systems: An Overview
- Introduction
- Information Needs and Business Processes
- Information Needs
- Business Processes
- Accounting Information Systems
- How an AIS Can Add Value to an Organization
- An AIS Can Use Artificial Intelligence and Data Analytics to Improve Decision Making
- The AIS and Blockchain
- Cloud Computing, Virtualization, and the Internet of Things
- The AIS and Corporate Strategy
- The Role of the AIS in the Value Chain
- Summary and Case Conclusion
- Key Terms
- Ais in Action: Chapter Quiz
- Discussion Questions
- Problems
- Chapter 1 Accounting Information Systems: An Overview
- Chapter 2 Overview of Transaction Processing and Enterprise Resource Planning Systems
- Introduction
- Transaction Processing: The Data Processing Cycle
- Data Input
- Data Storage
- Data Processing
- Information Output
- Transaction Processing: Blockchain
- Enterprise Resource Planning (ERP) Systems
- Summary and Case Conclusion
- Key Terms
- Ais in Action: Chapter Quiz
- Discussion Questions
- Problems
- Case 2-1 Bar Harbor Blueberry Farm
- Case 2-2 SDC
- Chapter 3 Systems Documentation Techniques
- Introduction
- Business Process Diagrams
- Flowcharts
- Types of Flowcharts
- Program Flowcharts
- Data Flow Diagrams
- Subdividing the DFD
- Summary and Case Conclusion
- Key Terms
- Ais in Action: Chapter Quiz
- Comprehensive Problem
- Discussion Questions
- Problems
- Case 3-1 Dub 5
- Ais in Action Solutions
- Comprehensive Problem Solution
- Chapter 4 Relational Databases
- Introduction
- Databases and Files
- Using Data Warehouses for Data Analytics
- The Advantages of Database Systems
- The Importance of Good Data
- Database Systems
- Logical and Physical Views of Data
- Schemas
- The Data Dictionary
- DBMS Languages
- Relational Databases
- Types of Attributes
- Designing a Relational Database for S&S, Inc.
- Basic Requirements of a Relational Database
- Two Approaches to Database Design
- Creating Relational Database Queries
- Query 1
- Query 2
- Query 3
- Query 4
- Query 5
- Database Systems and the Future of Accounting
- Summary and Case Conclusion
- Key Terms
- Ais in Action: Chapter Quiz
- Comprehensive Problem
- Discussion Questions
- Problems
- Case 4-1 Research Project
- Ais in Action Solutions
- Comprehensive Problem Solution
- Appendix: Data Normalization
- Summary
- Introduction
- Ask the Right Questions
- Extract, Transform, and Load Relevant Data
- Extracting Data
- Transforming Data
- Loading Data
- Apply Appropriate Data Analytic Techniques
- Interpret and Share the Results with Stakeholders
- Interpreting Results
- Sharing Results
- Additional Data Analytics Considerations
- Automation
- Data Analytics Is Not Always the Right Tool
- Summary and Case Conclusion
- Key Terms
- Ais in Action: Chapter Quiz
- Discussion Questions
- Problems
- Case 5-1 Robotic Process Automation—Wood’s Amazing Woods Inc.
- Introduction
- Attributes of High-Quality Data
- Data Structuring
- Aggregate Data
- Data Joining
- Data Pivoting
- Data Standardization
- Data Parsing and Data Concatenation
- Cryptic Data Values
- Misfielded Data Values
- Data Formatting and Data Consistency
- Data Cleaning
- Data De-Duplication
- Data Filtering
- Data Contradiction Errors
- Data Threshold Violations
- Violated Attribute Dependencies
- Data Entry Errors
- Data Validation
- Visual Inspection
- Basic Statistical Tests
- Audit a Sample
- Advanced Testing Techniques
- Summary and Case Conclusion
- Key Terms
- Ais in Action: Chapter Quiz
- Discussion Questions
- Problems
- Case 6-1 Hotel Data Cleaning Case
- Introduction
- Data Analysis
- Descriptive Analytics
- Diagnostic Analytics
- Predictive Analytics
- Prescriptive Analytics
- Common Problems with Data Analytics
- Data Presentation
- Choosing the Right Visualization
- Designing High-Quality Visualizations
- Summary and Case Conclusion
- Key Terms
- Ais in Action: Chapter Quiz
- Discussion Questions
- Problems
- Case 7-1 Analyzing Gamified Training
- Case 7-1 Appendix
- Analytics Mindset Gamification
- Chapter 8 Fraud and Errors
- Introduction
- AIS Threats
- Natural and Political Disasters
- Software Errors and Equipment Malfunctions
- Unintentional Errors
- Intentional Acts
- Introduction to Fraud
- Misappropriation of Assets
- Fraudulent Financial Reporting
- SAS No. 99 (AU-C Section 240): The Auditor’s Responsibility to Detect Fraud
- Who Perpetrates Fraud and Why
- The Fraud Triangle
- Computer Fraud
- The Rise in Computer Fraud
- Computer Fraud Classifications
- Preventing and Detecting Fraud and Abuse
- Using Data Analytics to Prevent and Detect Fraud
- Summary and Case Conclusion
- Key Terms
- Ais in Action: Chapter Quiz
- Discussion Questions
- Problems
- Case 8-1 David L. Miller: Portrait of a White-Collar Criminal
- Case 8-2 Heirloom Photo Plans
- Chapter 9 Computer Fraud and Abuse Techniques
- Introduction
- Computer Attacks and Abuse
- Social Engineering
- Malware
- Summary and Case Conclusion
- Key Terms
- Ais in Action: Chapter Quiz
- Discussion Questions
- Problems
- Case 9-1 Shadowcrew
- Chapter 10 Control and Accounting Information Systems
- Introduction
- Why Threats to Accounting Information Systems Are Increasing
- Overview of Control Concepts
- The Foreign Corrupt Practices and Sarbanes–Oxley Acts
- Control Frameworks
- COBIT Framework
- COSO’S Internal Control Framework
- The Control Environment
- Management’s Philosophy, Operating Style, and Risk Appetite
- Commitment to Integrity, Ethical Values, and Competence
- Internal Control Oversight by the Board of Directors
- Organizational Structure
- Methods of Assigning Authority and Responsibility
- Human Resources Standards That Attract, Develop, and Retain Competent Individuals
- External Influences
- Risk Assessment and Risk Response
- Estimate Likelihood and Impact
- Identify Controls
- Estimate Costs and Benefits
- Determine Cost/Benefit Effectiveness
- Implement Control or Accept, Share, or Avoid the Risk
- Control Activities
- Proper Authorization of Transactions and Activities
- Segregation of Duties
- Project Development and Acquisition Controls
- Change Management Controls
- Design and Use of Documents and Records
- Safeguard Assets, Records, and Data
- Independent Checks on Performance
- Communicate Information and Monitor Control Processes
- Information and Communication
- Monitoring
- Summary and Case Conclusion
- Key Terms
- Ais in Action: Chapter Quiz
- Discussion Questions
- Problems
- Case 10-1 The Greater Providence Deposit & Trust Embezzlement
- Introduction
- Chapter 11 Controls for Information Security
- Introduction
- Three Fundamental Information Security Concepts
- 1. Security Is a Management Issue, Not Just a Technology Issue
- 2. People: The Critical Factor
- 3. The Time-Based Model of Information Security
- Protecting Information Resources
- Physical Security: Access Controls
- Process: User Access Controls
- IT Solutions: Antimalware Controls
- IT Solutions: Network Access Controls
- IT Solutions: Device and Software Hardening Controls
- IT Solutions: Encryption
- Detecting Attacks
- Log Analysis
- Intrusion Detection Systems
- Honeypots
- Continuous Monitoring
- Responding to Attacks
- Computer Incident Response Team (CIRT)
- Chief Information Security Officer (CISO)
- Monitor and Revise Security Solutions
- Penetration Testing
- Change Controls and Change Management
- Security Implications of Virtualization, Cloud Computing, and the Internet of Things
- Summary and Case Conclusion
- Key Terms
- Ais in Action: Chapter Quiz
- Discussion Questions
- Problems
- Case 11-1 Assessing Change Control and Change Management
- Case 11-2 Research Project
- Chapter 12 Confidentiality and Privacy Controls
- Introduction
- Protecting Confidentiality and Privacy
- Identify and Classify Information to Be Protected
- Protecting Sensitive Information with Encryption
- Controlling Access to Sensitive Information
- Training
- Privacy Regulations and Generally Accepted Privacy Principles
- The EU’s GDPR and U.S. Laws
- Generally Accepted Privacy Principles
- Encryption
- Factors That Influence Encryption Strength
- Types of Encryption Systems
- Virtual Private Networks (VPNs)
- Hashing
- Digital Signatures
- Digital Certificates and Public Key Infrastructure
- Blockchain
- Summary and Case Conclusion
- Key Terms
- Ais in Action: Chapter Quiz
- Discussion Questions
- Problems
- Case 12-1 Protecting Privacy of Tax Returns
- Case 12-2 Generally Accepted Privacy Principles
- Chapter 13 Processing Integrity and Availability Controls
- Introduction
- Processing Integrity
- Input Controls
- Processing Controls
- Output Controls
- Illustrative Example: Credit Sales Processing
- Processing Integrity Controls in Spreadsheets
- Availability
- Minimizing Risk of System Downtime
- Recovery and Resumption of Normal Operations
- Summary and Case Conclusion
- Key Terms
- Ais in Action: Chapter Quiz
- Discussion Questions
- Problems
- Case 13-1 Ensuring Systems Availability
- Case 13-2 Ensuring Process Integrity in Spreadsheets
- Chapter 14 The Revenue Cycle: Sales to Cash Collections
- Introduction
- Revenue Cycle Information System
- Process
- Threats and Controls
- Sales Order Entry
- Taking Customer Orders
- Credit Approval
- Checking Inventory Availability
- Responding to Customer Inquiries
- Shipping
- Pick and Pack the Order
- Ship the Order
- Billing
- Invoicing
- Maintain Accounts Receivable
- Cash Collections
- Process
- Threats and Controls
- Summary and Case Conclusion
- Key Terms
- Ais in Action: Chapter Quiz
- Discussion Questions
- Problems
- Case 14-1 Research Project: The Use of RFID in Retail
- Chapter 15 The Expenditure Cycle: Purchasing to Cash Disbursements
- Introduction
- Expenditure Cycle Information System
- Process
- Threats and Controls
- Ordering Materials, Supplies, and Services
- Identifying What, When, and How Much to Purchase
- Choosing Suppliers
- Receiving
- Process
- Threats and Controls
- Approving Supplier Invoices
- Process
- Threats and Controls
- Cash Disbursements
- Process
- Threats and Controls
- Summary and Case Conclusion
- Key Terms
- Ais in Action: Chapter Quiz
- Discussion Questions
- Problems
- Case 15-1 Group Case Analysis: School District Expenditure Fraud
- Case 15-2 Anatomy of a Multi-Million Dollar Embezzlement at ING Bank
- Chapter 16 The Production Cycle
- Introduction
- Production Cycle Information System
- Process
- Threats and Controls
- Product Design
- Process
- Threats and Controls
- Planning and Scheduling
- Production Planning Methods
- Key Documents and Forms
- Threats and Controls
- Production Operations
- Threats and Controls
- Cost Accounting
- Process
- Threats and Controls
- Summary and Case Conclusion
- Key Terms
- Ais in Action: Chapter Quiz
- Discussion Questions
- Problems
- Case 16-1 The Accountant and CIM
- Chapter 17 The Human Resources Management and Payroll Cycle
- Introduction
- HRM/Payroll Cycle Information System
- Overview of HRM Process and Information Needs
- Threats and Controls
- Payroll Cycle Activities
- Update Payroll Master Database
- Validate Time and Attendance Data
- Prepare Payroll
- Disburse Payroll
- Calculate and Disburse Employer-Paid Benefits, Taxes, and Voluntary Employee Deductions
- Outsourcing Options: Payroll Service Bureaus and Professional Employer Organizations
- Summary and Case Conclusion
- Key Terms
- Ais in Action: Chapter Quiz
- Discussion Questions
- Problems
- Case 17-1 Excel Project: Sorting and Grouping Data
- Chapter 18 General Ledger and Reporting System
- Introduction
- General Ledger and Reporting System
- Process
- Threats and Controls
- Update General Ledger
- Process
- Threats and Controls
- Post Adjusting Entries
- Process
- Threats and Controls
- Prepare Financial Statements
- Process
- Threats and Controls
- Produce Managerial Reports
- Process
- Threats and Controls
- Summary and Case Conclusion
- Key Terms
- Ais in Action: Chapter Quiz
- Discussion Questions
- Problems
- Case 18-1 Exploring iXBRL Viewers
- Case 18-2 Evaluating a General Ledger Package
- Chapter 19 Database Design Using the REA Data Model
- Introduction
- Database Design Process
- Entity-Relationship Diagrams
- The REA Data Model
- Three Basic Types of Entities
- Structuring Relationships: The Basic REA Template
- Developing an REA Diagram
- Step 1: Identify Relevant Events
- Step 2: Identify Resources and Agents
- Step 3: Determine Cardinalities of Relationships
- What an REA Diagram Reveals About an Organization
- Business Meaning of Cardinalities
- Uniqueness of REA Diagrams
- Summary and Case Conclusion
- Key Terms
- Ais in Action: Chapter Quiz
- Comprehensive Problem
- Discussion Questions
- Problems
- Case 19-1 REA Data Modeling Extension
- Ais in Action Solutions
- Comprehensive Problem Solution
- Introduction
- Integrating REA Diagrams Across Cycles
- Merging Redundant Resource Entities
- Merging Redundant Event Entities
- Validating the Accuracy of Integrated REA Diagrams
- Implementing an REA Diagram in a Relational Database
- Step 1: Create Tables for Each Distinct Entity and M:N Relationship
- Step 2: Assign Attributes to Each Table
- Step 3: Use Foreign Keys to Implement 1:1 and 1:N Relationships
- Completeness Check
- Using REA Diagrams to Retrieve Information from a Database
- Creating Journals and Ledgers
- Generating Financial Statements
- Creating Managerial Reports
- Summary and Case Conclusion
- Key Term
- Ais in Action: Chapter Quiz
- Comprehensive Problem
- Discussion Questions
- Problems
- Case 20-1 Practical Database Design
- Ais in Action Solutions
- Comprehensive Problem Solution
- Introduction
- Additional Revenue and Expenditure Cycle Modeling Topics
- Additional Revenue Cycle Events and Attribute Placement
- Additional Expenditure Cycle Events and Attribute Placement
- Sale of Services
- Acquisition of Intangible Services
- Digital Assets
- Rental Transactions
- Additional REA Features
- Employee Roles
- M:N Agent–Event Relationships
- Locations
- Relationships Between Resources and Agents
- Production Cycle REA Model
- Additional Entities—Intellectual Property
- Production Cycle Events
- New REA Feature
- Combined HR/Payroll Data Model
- HR Cycle Entities
- Tracking Employees’ Time
- Financing Activities Data Model
- Summary and Case Conclusion
- Ais in Action: Chapter Quiz
- Discussion Questions
- Problems
- Case 21-1 Practical Database Assignment
- Ais in Action Solutions
- Appendix: Extending the REA Model to Include Information About Policies
- Chapter 22 Introduction to Systems Development and Systems Analysis
- Introduction
- Systems Development
- The Systems Development Life Cycle
- The Players
- Planning Systems Development
- Planning Techniques
- Feasibility Analysis
- Capital Budgeting: Calculating Economic Feasibility
- Behavioral Aspects of Change
- Why Behavioral Problems Occur
- How People Resist Change
- Preventing Behavioral Problems
- Systems Analysis
- Initial Investigation
- Systems Survey
- Feasibility Study
- Information Needs and Systems Requirements
- Systems Analysis Report
- Summary and Case Conclusion
- Key Terms
- Ais in Action: Chapter Quiz
- Comprehensive Problem
- Discussion Questions
- Problems
- Case 22-1 Audio Visual Corporation
- Ais in Action Solutions
- Comprehensive Problem Solution
- Introduction
- Purchasing Software
- Selecting a Vendor
- Acquiring Hardware and Software
- Evaluating Proposals and Selecting a System
- Development by In-House Information Systems Departments
- End-User-Developed Software
- Advantages and Disadvantages of End-User Computing
- Managing and Controlling End-User Computing
- Outsourcing the System
- Advantages and Disadvantages of Outsourcing
- Methods for Improving Systems Development
- Business Process Management
- Prototyping
- Agile Methodologies
- Computer-Aided Software Engineering
- Summary and Case Conclusion
- Key Terms
- Ais in Action: Chapter Quiz
- Comprehensive Problem
- Discussion Questions
- Problems
- Case 23-1 Wong Engineering Corp.
- Ais in Action Solutions
- Comprehensive Problem Solution
- Introduction
- Conceptual Systems Design
- Evaluate Design Alternatives
- Prepare Design Specifications and Reports
- Physical Systems Design
- Output Design
- File and Database Design
- Input Design
- Program Design
- Procedures and Controls Design
- Systems Implementation
- Implementation Planning and Site Preparation
- Selecting and Training Personnel
- Complete Documentation
- Testing the System
- Systems Conversion
- Operation and Maintenance
- Summary and Case Conclusion
- Key Terms
- Ais in Action: Chapter Quiz
- Comprehensive Problem
- Discussion Questions
- Problems
- Case 24-1 Citizen’s Gas Company
- Ais in Action Solutions
- Comprehensive Problem Solution
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- Gerð : 208
- Höfundur : 5870
- Útgáfuár : 2017
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