Accounting Information Systems: Basic Concepts and Current Issues

PART ONE Introduction and Basic Concepts
1. Role and Purpose of Accounting Information Systems
AIS in the Business World: Dairy Queen
Definition and Importance of AIS
AIS Structure
AIS Information Sources and Information Literacy Concepts
Critical Thinking
Text Structure and Content
Summary
Key Terms
Chapter Reference
End-of-Chapter Activities
2. Transaction Processing in the AIS
AIS in the Business World: Transaction Processing at the Restaurant at Kellogg Ranch
Accounting and Bookkeeping
Accounting Cycle
Coding Systems
Human Judgment and Information Technology
Critical Thinking
Summary
Key Terms
Chapter References
End-of-Chapter Activities
3. Professionalism and Ethics
AIS in the Business World: Top Flight Travel’s Tax Return
Professionalism
Ethics
Critical Thinking
Summary
Key Terms
Chapter References
End-of-Chapter Activities
4. Internal Controls
AIS in the Business World: Identity Theft in Las Vegas
Internal Control Definition and Importance
Risks
COSO Frameworks
Internal Control Examples
Internal Control Applications
Critical Thinking
Summary
Key Terms
Chapter References
End-of-Chapter Activities
PART TWO Documentation Techniques
5. Flowcharting
AIS in the Business World: Using Flowcharts for SOX Compliance
Flowchart Types and Conventions
Flowcharting Tools and Symbols
Sample Flowcharts
Flowcharting and Accounting Informations Systems
Critical Thinking
Summary
Key Terms
Chapter References
End-of-Chapter Activities
6. Data Flow Diagramming
AIS in the Business World: Risk Analysis Using Data Flow Diagrams
DFD Symbols and Design Considerations
Data Flow Diagrams and Flowcharts
Leveled Sets of DFDs
Database Design
Critical Thinking
Summary
Key Terms
Chapter References
End-of-Chapter Activities
7. REAL Modeling
AIS in the Business World: Beta Alpha Psi
Types of Accounting Information Systems
REAL Modeling
Cardinalities
Database Creation from a REAL Model
Critical Thinking
Summary
Key Terms
Chapter References
End-of-Chapter Activities
PART THREE Systems Analysis and Information Technology
8. Information Systems Concepts
AIS in the Business World: Diverse Systems Development Projects
Systems Development Life Cycle
Capability Maturity Model
Information Technology Selection
Critical Thinking
Summary
Key Terms
Chapter References
End-of-Chapter Activities
9. XBRL
AIS in the Business World: XBRL at the Federal Deposit Insurance Corporation
Terminology
History and Structure
Global Taxonomies and Tagging Tools
Organizational Benefits
Internal Control
Critical Thinking
Summary
Key Terms
Chapter References
End-of-Chapter Activities
10 E-business and Enterprise Resource Planning Systems
AIS in the Business World: The Business of Managing People
E-Business
ERP Systems
Application Service Providers
Critical Thinking
Summary
Key Terms
Chapter References
End-of-Chapter Activities
PART FOUR Business Processes
11 Sales/Collection Process
AIS in the Business World: AIM Mail Center
Porter’s Value Chain
Process Description
Documents and Modeling
Internal Controls
Information Technology in the Sales/Collection Process
Critical Thinking
Summary
Key Terms
Chapter References
End-of-Chapter Activities
12 Acquisition/Payment Process
AIS in the Business World: Wal-Mart
Process Description
Documents and Modeling
Internal Controls
Information Technology in the Acquisition/Payment Process
Critical Thinking
Business Process Relationships
Summary
Key Terms
Chapter References
End-of-Chapter Activities
13 Other Business Processes
AIS in the Business World: Dr. Mohammed Ali
Conversion Process
Financing Process
Human Resource Process
Critical Thinking
Process Relationships
Summary
Key Terms
Chapter Reference
End-of-Chapter Activities
14 Business Process Management
AIS in the Business World: Employee Expense and Vendor Invoice Processing at America Online
Nature of Business Process Management
Basic Principles
BPM Tools and Techniques
Case Studies
Critical Thinking
Summary
Key Terms
Chapter References
End-of-Chapter Activities
PART FIVE Other Topics in Accounting Information Systems
15 Computer Crime and Information Technology Security
AIS in the Business World: Identity Theft
Business Risks and Threats to Information Systems
Perpetrators of Computer Crime
Information Security
COBIT
Critical Thinking
Summary
Key Terms
Chapter References
End-of-Chapter Activities
16 Decision-Making Models and Knowledge Management
AIS in the Business World: Knowledge Sharing in CPA Firms
Information Overload and Other Barriers to Good Decisions
Decision Models and Knowledge Management
Critical Thinking
Summary
Key Terms
Chapter References
End-of-Chapter Activities
17 Professional Certifications and Career Planning
AIS in the Business World: Career Paths for Accountants
Certified Management Accountant
Certified Fraud Examiner
Certified Internal Auditor
Certified Information Systems Auditor
Career Planning
Critical Thinking
Summary
Key Terms
End-of-Chapter Activities
18 Auditing and Evaluating the AIS
AIS in the Business World: Internal Auditing
Types of Audits
Generally Accepted Auditing Standards
Generic Audit Steps
Accounting Information Systems and Auditing
Critical Thinking
Summary
Key Terms
Chapter References
End-of-Chapter Activities
Glossary
Comprehensive Chapter References
Index