Gain a strong understanding of the accounting information systems and related technologies you'll use in your business career with Hall's leading ACCOUNTING INFORMATION SYSTEMS, 10E. You'll find a unique emphasis on ethics, fraud, and the modern manufacturing environment. This edition focuses on the needs and responsibilities of accounting system designers and auditors. Coverage discusses Sarbanes-Oxley as it affects internal controls and other relevant topics. Examine the risks and advantages of IT outsourcing including cloud computing. With thorough updates of the transaction cycle and business processes coverage, you also gain a solid understanding of the risks and internal control issues related to a range of accounting information system technologies employed by today's small and large business organizations.
Part I: OVERVIEW OF ACCOUNTING INFORMATION SYSTEMS.
1. The Information System: An Accountant's Perspective.
2. Introduction to Transaction Processing.
3. Ethics, Fraud, and Internal Control.
Part II: TRANSACTION CYCLES AND BUSINESS PROCESSES.
4. The Revenue Cycle.
5. The Expenditure Cycle Part I: Purchases and Cash Disbursements Procedures.
6. The Expenditure Cycle Part II: Payroll Processing and Fixed Asset Procedures.
7. The Conversion Cycle.
8. Financial Reporting and Management Reporting Systems.
Part III: ADVANCED TECHNOLOGIES IN ACCOUNTING INFORMATION.
9. Database Management Systems.
10. The REA Approach to Business Process Modeling.
11. Enterprise Resource Planning Systems.
12. Electronic Commerce Systems.
Part IV: SYSTEMS DEVELOPMENT ACTIVITIES.
13. Systems Development and Program Change Activities.
Part V: COMPUTER CONTROLS AND AUDITING.
14. IT Controls Part I: Sarbanes-Oxley and IT Governance.
15. IT Controls Part II: Security and Access.
16. IT Controls Part III: Systems Development, Program Changes, Application Controls.
Glossary.
Subject Index.
