Accounting Information Systems

The ninth edition of Accounting Information Systems stresses electronic commerce applied within the context of business processes, transaction cycles, and internal control. Detailed material on business processes and internal control is central to the topical organization. The business process chapters are SAPTM-oriented and rely on SAP concepts to illustrate contemporary ERP systems. However, these chapters do not require the instructor to possess technical expertise in SAPTM. The detailed material on internal controls in these chapters is consistent with other, non-SAP, approaches to ERP There is an extensive CPA examination problem set pertaining to business processes and internal controls, with complete answers and explanations in the Instructor's Manual. The ninth edition has three fewer chapters than the eighth edition. This has been done to emphasize the textbook's core coverage of business processes, transaction cycles, and internal controls. These topics have been central to this textbook since its original publication in 1980. The recent passage of the Sarbanes-Oxley Act is a testament to the continuing importance of these topics. An understanding of business processes is fundamental to contemporary auditing, professional, and legal considerations relating to an organization's internal control processes. Each process is subject to loss exposures. Management should develop detailed control objectives for each process. Such control objectives provide a basis for analysis and audit of an organization's internal control processes as well as a basis for managing the loss exposures that are associated with an organization's dependence on information systems. Each chapter contains the following instructional aids: Learning Objectives Glossary Chapter Quiz Review Questions The chapters in Part I survey information technology, systems techniques, electronic commerce, internal control, and computer security. Chapter 1 surveys the relationships between accounting and information technology and thus serves as a general introduction to the text. Chapter 2 provides detailed coverage of flowcharting and other systems documentation techniques. Chapter 3 provides a comprehensive survey of the Internet, electronic commerce, and information technology. Chapters 4 and 5 provide a foundation in internal controls and computer security. Part II, consisting of Chapters 6-9, provides comprehensive coverage of business processes, focusing on those processes most relevant to the accountant. Each process is flowcharted and explained, with a focus on applying the relevant internal controls. Part III provides coverage of systems development in two chapters. Chapter 10 covers systems development and analysis, and Chapter 11 covers implementation. Part IV, consisting of Chapters 12 and 13, includes applications of AIS relating to databases and auditing. Chapter 12 has been revised with a discussion of SQL. A new Internet-based, active-learning supplement allows students to run SQL against the Electric Books database which is described in the chapter. NEW AND RETAINED FEATURES Updated coverage of contemporary information technology including ERP, Web-based commerce, EDI, EFT paperless accounting systems, security, and disaster planning. Streamlined from 16 to 13 chapters to emphasize the textbook's core coverage of business processes, transaction cycles, and internal controls. Extensive CPA examination problem set (multiple-choice and essay questions) pertaining to business processes and internal controls, with answers and explanations in the Instructor's Manual. The discussion of database technology has been revised with a discussion of SQL and includes an Internet-based, active-learning supplement that allows students to run SQL against a database which is documented in the text. THE INSTRUCTOR'S RESOURCE AND SOLUBodnar, George H. is the author of 'Accounting Information Systems', published 2003 under ISBN 9780130082053 and ISBN 0130082058.