Efnisyfirlit

• Cover
  • Cover
• Front Matter
  • Title Page
  • Copyright
  • Preface
• Part I: Conceptual Foundations of Accounting Information Systems
  • Part I: Conceptual Foundations of Accounting Information Systems
• 1: Accounting Information Systems: An Overview
  • Introduction: Accounting Information Systems: An Overview
  • 1.1: Information Needs and Business Processes
  • 1.2: Accounting Information Systems
  • Summary and Case Conclusion: Accounting Information Systems: An Overview
  • End of Chapter: Accounting Information Systems: An Overview
• 2: Overview of Transaction Processing and Enterprise Resource Planning Systems
  • Introduction: Overview of Transaction Processing and Enterprise Resource Planning Systems
  • 2.1: Transaction Processing: The Data Processing Cycle
  • 2.2: Enterprise Resource Planning (ERP) Systems
  • Summary and Case Conclusion: Overview of Transaction Processing and Enterprise Resource Planning Systems
  • End of Chapter: Overview of Transaction Processing and Enterprise Resource Planning Systems
• 3: Systems Documentation Techniques
  • Introduction: Systems Documentation Techniques
  • 3.1: Business Process Diagrams
  • 3.2: Flowcharts
  • 3.3: Data Flow Diagrams
  • 3.4: Process Mining
  • Summary and Case Conclusion: Systems Documentation Techniques
  • End of Chapter: Systems Documentation Techniques
• Part II: Data Analytics
  • Part II: Data Analytics
• 4: Relational Databases
  • Introduction: Relational Databases
  • 4.1: Databases and Files
  • 4.2: Database Systems
  • 4.3: Relational Databases
  • Summary and Case Conclusion: Relational databases
  • End of Chapter: Relational databases
  • Appendix: Data Normalization
• 5: Introduction to Data Analytics in Accounting
  • Introduction: Introduction to Data Analytics in Accounting
  • 5.1: Ask the Right Questions
  • 5.2: Extract, Transform, and Load Relevant Data
  • 5.3: Apply Appropriate Data Analytic Techniques
  • 5.4: Interpret and Share the Results with Stakeholders
  • 5.5: Additional Data Analytics Considerations
  • Summary and Case Conclusion: Introduction to Data Analytics in Accounting
  • End of Chapter: Introduction to Data Analytics in Accounting
• 6: Transforming Data
  • Introduction: Transforming Data
  • 6.1: Data Structuring
  • 6.2: Data Standardization
  • 6.3: Data Cleaning
  • 6.4: Data Validation
  • Summary and Case Conclusion: Transforming Data
  • End of Chapter: Transforming Data
• 7: Data Analysis and Presentation
  • Introduction: Data Analysis and Presentation
  • 7.1: Data Analysis
  • 7.2: Data Presentation
  • Summary and Case Conclusion: Data Analysis and Presentation
  • End of Chapter: Data Analysis and Presentation
• Part III: Control of Accounting Information Systems
  • Part III: Control of Accounting Information Systems
• 8: Fraud and Errors
  • Introduction: Fraud and Errors
  • 8.1: AIS Threats
  • 8.2: Introduction to Fraud
  • 8.3: Who Perpetrates Fraud and Why
  • 8.4: Computer Fraud
  • 8.5: Preventing and Detecting Fraud and Abuse
  • Summary and Case Conclusion: Fraud and Errors
  • End of Chapter: Fraud and Errors
• 9: Computer Fraud and Abuse Techniques
  • Introduction: Computer Fraud and Abuse Techniques
  • 9.1: Computer Attacks and Abuse
  • 9.2: Social Engineering
  • 9.3: Malware
  • Table 9-1
  • Summary and Case Conclusion: Computer Fraud and Abuse Techniques
  • End of Chapter: Computer Fraud and Abuse Techniques
• 10: Control and Accounting Information Systems
  • Introduction: Control and Accounting Information Systems
  • 10.1: Overview of Control Concepts
  • 10.2: Control Frameworks
  • 10.3: The Control Environment
  • 10.4: Risk Assessment
  • 10.5: Control Activities
  • 10.6: Communicate Information and Monitor Control Processes
  • Summary and Case Conclusion: Control and Accounting Information Systems
  • End of Chapter: Control and Accounting Information Systems
• 11: Controls for Information Security
  • Introduction: Controls for Information Security
  • 11.1: Three Fundamental Information Security Concepts
  • 11.2: Protecting Information Resources
  • 11.3: Detecting Attacks
  • 11.4: Responding to Attacks
  • 11.5: Monitor and Revise Security Solutions
  • 11.6: Security Implications of Virtualization, Cloud Computing, and the Internet of Things
  • Summary and Case Conclusion: Controls for Information Security
  • End of Chapter: Controls for Information Security
• 12: Confidentiality and Privacy Controls
  • Introduction: Confidentiality and Privacy Controls
  • 12.1: Protecting Confidentiality and Privacy
  • 12.2: Privacy Regulations and Generally Accepted Privacy Principles
  • 12.3: Encryption
  • 12.4: Digital Signatures
  • 12.5: Blockchain
  • Summary and Case Conclusion: Confidentiality and Privacy Controls
  • End of Chapter: Confidentiality and Privacy Controls
• 13: Processing Integrity and Availability Controls
  • Introduction: Processing Integrity and Availability Controls
  • 13.1: Processing Integrity
  • 13.2: Availability
  • Summary and Case Conclusion: Processing Integrity and Availability Controls
  • End of Chapter: Processing Integrity and Availability Controls
• Part IV: Accounting Information Systems Applications
  • Part IV: Accounting Information Systems Applications
• 14: The Revenue Cycle: Sales to Cash Collections
  • Introduction: The Revenue Cycle: Sales to Cash Collections
  • 14.1: Revenue Cycle Information System
  • 14.2: Sales Order Entry
  • 14.3: Shipping
  • 14.4: Billing
  • 14.5: Cash Collections
  • Summary and Case Conclusion: The Revenue Cycle: Sales to Cash Collections
  • End of Chapter: The Revenue Cycle: Sales to Cash Collections
• 15: The Expenditure Cycle: Purchasing to Cash Disbursements
  • Introduction: The Expenditure Cycle: Purchasing to Cash Disbursements
  • 15.1: Expenditure Cycle Information System
  • 15.2: Ordering Materials, Supplies, and Services
  • 15.3: Receiving
  • 15.4: Approving Supplier Invoices
  • 15.5: Cash Disbursements
  • Summary and Case Conclusion: The Expenditure Cycle: Purchasing to Cash Disbursements
  • End of Chapter: The Expenditure Cycle: Purchasing to Cash Disbursements
• 16: The Production Cycle
  • Introduction: The Production Cycle
  • 16.1: Production Cycle Information System
  • 16.2: Product Design
  • 16.3: Planning and Scheduling
  • 16.4: Production Operations
  • 16.5: Cost Accounting
  • Summary and Case Conclusion: The Production Cycle
  • End of Chapter: The Production Cycle
• 17: The Human Resources Management and Payroll Cycle
  • Introduction: The Human Resources Management and Payroll Cycle
  • 17.1: HRM/Payroll Cycle Information System
  • 17.2: Payroll Cycle Activities
  • 17.3: Outsourcing Options: Payroll Service Bureaus and Professional Employer Organizations
  • Summary and Case Conclusion: The Human Resources Management and Payroll Cycle
  • End of Chapter: The Human Resources Management and Payroll Cycle
• 18: General Ledger and Reporting System
  • Introduction: General Ledger and Reporting System
  • 18.1: General Ledger and Reporting System
  • 18.2: Update General Ledger
  • 18.3: Post Adjusting Entries
  • 18.4: Prepare Financial Statements
  • 18.5: Produce Managerial Reports
  • Summary and Case Conclusion: General Ledger and Reporting System
  • End of Chapter: General Ledger and Reporting System
• 19: Database Design Using the REA Data Model
  • Introduction: Database Design Using the REA Data Model
  • 19.1: Database Design Process
  • 19.2: Entity-Relationship Diagrams
  • 19.3: The REA Data Model
  • 19.4: Use the REA Data Model to Design an AIS Database
  • 19.5: What an REA Diagram Reveals about an Organization
  • Summary and Case Conclusion: Database Design Using the REA Data Model
  • End of Chapter: Database Design Using the REA Data Model
• 20: Implementing an REA Model in a Relational Database
  • Introduction: Implementing an REA Model in a Relational Database
  • 20.1: Integrating REA Diagrams across Cycles
  • 20.2: Implementing an REA Diagram in a Relational Database
  • 20.3: Using REA Diagrams to Retrieve Information from a Database
  • Summary and Case Conclusion: Implementing an REA Model in a Relational Database
  • End of Chapter: Implementing an REA Model in a Relational Database
• 21: Special Topics in REA Modeling
  • Introduction: Special Topics in REA Modeling
  • 21.1: Additional Revenue and Expenditure Cycle Modeling Topics
  • 21.2: Additional REA Features
  • 21.3: Production Cycle REA Model
  • 21.4: Combined HR/Payroll Data Model
  • 21.5: Financing Activities Data Model
  • Summary and Case Conclusion: Special Topics in REA Modeling
  • End of Chapter: Special Topics in REA Modeling
  • Appendix: Extending the REA Model to Include Information About Policies
• Part VI: The Systems Development Process
  • Part VI: The Systems Development Process
• 22: Introduction to Systems Development and Systems Analysis
  • Introduction: Introduction to Systems Development and Systems Analysis
  • 22.1: Systems Development
  • 22.2: Planning Systems Development
  • 22.3: Feasibility Analysis
  • 22.4: Behavioral Aspects of Change
  • 22.5: Systems Analysis
  • Summary and Case Conclusion: Introduction to Systems Development and Systems Analysis
  • End of Chapter: Introduction to Systems Development and Systems Analysis
• 23: AIS Development Strategies
  • Introduction: AIS Development Strategies
  • 23.1: Purchasing Software
  • 23.2: Development by In-House Information Systems Departments
  • 23.3: Outsourcing the System
  • 23.4: Methods for Improving Systems Development
  • Summary and Case Conclusion: AIS Development Strategies
  • End of Chapter: AIS Development Strategies
• 24: Systems Design, Implementation, and Operation
  • Introduction: Systems Design, Implementation, and Operation
  • 24.1: Conceptual Systems Design
  • 24.2: Physical Systems Design
  • 24.3: Systems Implementation
  • 24.4: Systems Conversion
  • 24.5: Operation and Maintenance
  • Summary and Case Conclusion: Systems Design, Implementation, and Operation
  • End of Chapter: Systems Design, Implementation, and Operation
• Glossary

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