ACCOUNTING INFORMATION SYSTEMS

A conceptual framework emphasizes the professional and legal responsibility of accountants, auditors, and management of the design, operation, and control of AIS applications. There are three chapters dealing with contemporary AIS topics including REA, ERP, and E-Commerce. This edition takes a transaction cycles approach to AIS that focuses on sources of data, key tasks, accounting records, and internal controls that comprise business cycles. A conceptual model for internal control based on Statement on Auditing Standard 82 is used to discuss control issues for both manual and computer-based systems. Readers are also exposed to systems design and documentation tools. Various approaches and methodologies used in the systems analysis and design are examined.Hall, James A. is the author of 'ACCOUNTING INFORMATION SYSTEMS' with ISBN 9780324026399 and ISBN 0324026390.