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Business Protocol: Contemporary American Practice
David Robinson, Ph.D.
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Marketing 10e: Marketing in the 21st Century
Joel R. Evans, Ph.D., Barry Berman, Ph.D.
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Business: Principles, Guidelines, and Practices
John Ivancevich, DBA, Thomas N. Duening, Ph.D.
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Business: Principles, Guidelines, and Practices
John Ivancevich, DBA, Thomas N. Duening, Ph.D.
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Entrepreneurism: Exploring Entrepreneurship from a Business Process Perspective
Thomas N. Duening, Ph.D., William Sherrill
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Small Business Management: A Planning Approach
Joel Corman, Ph.D, Robert Lussier, Lori Pennel
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Human Resource Management: A Managerial Tool for Competitive Advantage
Lawrence Kleiman, Ph.D.
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Mathematical Fundamentals of Microeconomics
C. Barry Pfitzner, Ph.D.
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Essentials of Marketing
Dana-Nicoleta Lascu, Ph.D., Kenneth E. Clow, Ph.D.
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Managerial Economics
Barry P. Keating, J. Holton Wilson
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Hyperstat
David Lane, Ph.D.
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International Marketing
Dana-Nicoleta Lascu, Ph.D.
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Organizational Behavior
Michael R. Carrell, Daniel F. Jennings, Christina Heavrin
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Organizational Theory: A Strategic Perspective
Donald Lester, John A. Parnell, Ph.D.
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Personal Selling: A Relationship Approach
Ronald Marks
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Production and Operations Management
Martin Starr, Ph.D.
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Small Business Management: A Planning Approach
Joel Corman, Ph.D, Robert Lussier, Lori Pennel
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Shopper, Buyer, and Consumer Behavior
Jay Lindquist, Ph.D., M. Joseph Sirgy, Ph.D.
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Strategic Marketing
Syed Akhter, Ph.D.
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The Research Methods Knowledge Base
William Trochim, Ph.D., James P. Donnelly, Ph.D.
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| Accounting Information Systems: A Practitioner Emphasis, 6e |
Cynthia D. Heagy, Ph.D., University of Houston-Clear Lake
Constance M. Lehmann, Ph.D., University of Houston-Clear Lake |
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Online Edition:
$103.00
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Paperback +
Online Edition: $138.50
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ISBN-10: 1426629095
ISBN-13: 9781426629099
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Copyright © 2008
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Description |
An accounting book the students will actually like?
YES!
Many AIS textbooks do not explain the basic structure (i.e., subsystems, files, inputs, outputs, controls, integration) of an entire accounting information system. When students finish this textbook, they will really understand an accounting system.
Some books focus more on technology topics than basic accounting system topics. Few accounting graduates will apply for jobs to build databases. Most will be users, auditors, and implementers of accounting systems and need to understand how accounting software works. As a result, this book has a practitioner emphasis, not a systems development emphasis as do many accounting textbooks.
Intended to meet the needs of a first course in accounting information systems at either the undergraduate or graduate level, this textbook may also be used as a review text in second or subsequent courses in this area.
Table of Contents
CHAPTER 1
SIGNIFICANCE OF ACCOUNTING INFORMATION SYSTEMS AND THE ACCOUNTANT’S ROLE
1-1 Accounting Information
1-1a What Are Accounting Data?
1-1b Who Needs Accounting Information?
1-2 Accounting Information Systems
1-2a What Is an Accounting Information System?
1-2b Accounting Systems Technology
1-2c Importance of Accounting Systems
1-3 Why Study Accounting Information Systems?
1-3a Accountants as Users of Accounting
Information Systems
1-3b Accountants as Auditors of Accounting Systems
1-3c Accountants as Consultants for Accounting
Information Systems
1-3d Professional Certifications and AIS
Knowledge
CHAPTER 2
ACCOUNTING SYSTEMS DOCUMENTATION
2-1 Documentation of Accounting Systems
2-2 Documentation Standards
2-3 Types of System Documentation
2-3a System Narrative Description
2-3b System Graphical Representation
CHAPTER 3
ESSENTIAL ELEMENTS AND BASIC ACTIVITIES OF ACCOUNTING SYSTEMS
3-1 Why Review Paper-based Accounting Systems?
3-2 Similarities Between Paper-based and Paper-Based Accounting Systems
3-2a Paper-Based Accounting Systems
3-2b Computerized Accounting Systems
3-3 Batch Versus Real-Time Posting
3-3a Batch Posting
3-3b Real-time Posting
3-3c Best Uses of Batch and Real-Time Posting
CHAPTER 4
DATA FLOWS, ACTIVITIES, AND STRUCTURE OF ACCOUNTING SYSTEMS
4-1 Data Flows in an Accounting System
4-1a Life Cycle of Transactions and Other Events
4-1b Illustration of Data Flows
4-1c Data Flows in a Complex Accounting System
4-2 Activities of an Accounting Information System
4-2a Input (Capture) Data
4-2b Process Data
4-2c Store Data
4-3d Output (Communicate) Data
4-3 Structure of an Accounting Information System
4-3a Business Processes and Subsystems
4-3b Integration of the Subsystems
CHAPTER 5
REPORTING PRINCIPLES, CODING METHODS, AND AUDIT TRAILS
5-1 Reporting Principles
5-1a Necessity for Concise Reports
5-1b Emphasis on Both Physical and Monetary
(Financial) Measures
5-1c Frequency of Reporting
5-1d Responsibility Reporting
5-1e Reporting by Function
5-1f Comparative Reporting
5-1g Exception Reporting
5-2 Coding Methods
5-2a Coding Objectives
5-2b Types of Codes
5-2c Application of Coding to Accounting Systems
5-3 Audit Trails
5-3a Concept of an Audit Trail
5-3b Coding for Audit Trails
CHAPTER 6
INTERNAL CONTROL AND RISK ASSESSMENT
6-1 Where Was Internal Control?
6-2 What Is Internal Control?
6-3 Outside Interest in Internal Control
6-3a Stakeholders’ Interest in Internal Control
6-3b Legislators’ Interest in Internal Control
6-3c External Auditors’ Interest in Internal Control
6-3d Professional Organizations’ Interest in
Internal Control
6-4 Internal Control Framework
6-4a Management Objectives
6-4b Components of Internal Control
CHAPTER 7
CONTROL ACTIVITIES AND MONITORING
7-1 Nature of Control Activities
7-1a Definition of Control Activities
7-1b Identification of Control Activities
7-1c Underlying Concepts of Control Activities
7-1d Placement of Control Activities
7-1e Limitations of Control Activities
7-2 Categories of Control Activities
7-2a Performance Reviews
7-2b Physical Controls
7-2c Segregation of Duties
7-2d Information Processing
7-3 Monitoring
7-4 IT Governance
7-5 Computer Forensics
CHAPTER 8
THE FINANCIAL PROCESS
8-1 An Overview of the Financial Process
8-1a Context of the Financial Process
8-1b Functions of the Financial Process
8-2 Financial Reporting Requirements
8-2a Conventional Financial Statements
8-2b Responsibility Reporting
8-3 Accounting Records—Journals and Ledgers
8-4 Accounting Coding for the Financial Process
8-4a Coding Schemes
8-4b Types of Accounts
8-4c Coding for the Cash Flow Statement
8-4d Coding for Ad-Hoc Reporting
8-5 Transaction Entry
8-5a Imported Data
8-5b Transactions Recorded in the GL Module
8-5c Adjusting and Reversing Entries
8-6 Budgeting
8-6a Comprehensive Model
8-6b Piece-meal Budgeting
8-7 Efficiency Features in Data Entry
8-7a Recurring Entries
8-7b Automatic Distribution Entries
8-7c Dollar versus Cents Entry
8-7d Auto-enter
8-7e Reporting Periods and Time-sensitive Entries
8-8 Posting in the GL Module
8-8a Detail or Summary Transfers
8-8b Batch Posting versus Real-time Posting
8-8c Provisional Posting
8-9 Status of Accounts
8-10 Controls in the Financial Process
8-10a Transaction Risks
8-10b Performance Reviews
8-10c Physical Controls
8-10d Segregation of Duties
8-10e Information Processing
8-11 Conceptual File Structures
8-11a Master File Design
8-11b Transaction File Design
8-12 End-of-Period Processing
CHAPTER 9
THE REVENUE PROCESS
9-1 Overview of the Revenue Process
9-1a Sales-Supported Organizations
9.1b Tax- and Contribution-Supported Organizations
9-2 Data Flows in the Revenue Process
9-2a Cash and Carry Sales
9-2b Credit Card Sales
9-2c Sales Order Processing
9-2d Trade Credit Sales
9-2e Shipping Goods to Customers
9-2f Customer Invoicing
9-3 Accounting Methods for Customer Accounts
9-3a Balance Forward and Open Item Accounting Methods
9-3b Sales Taxes
9-3c Sales Returns and Allowances
9-3d Cash Receipts
9-3e Sales Analysis
9-4 AIS Structure for the Revenue Process
9-4a Sales Order Functions
9-4b Accounts Receivable Functions
9-5 Reporting for the Revenue Process
9-5a Reporting for Advertising and Order Solicitation
9-5b Reporting for Sales Orders
9-5c Reports for Shipping
9-5d Billing and Reporting
9-5e Collection Reports
9-5f Sales Analysis Reporting
9-6 Coding for Customer Accounts
9-7 Audit Trails for the Revenue Process
9-8 Control in the Revenue Process
9-8a Sales and Billing
9-8b Cash Handling
9-8c Performance Reviews
9-8d Physical Controls
9-8e Segregation of Duties
9-8f Information Processing
9-9 Data Entry in the Revenue Process
9-9a Sales Order Entry
9-9b Invoice Entry
9-9c Recording Receipts
9-10 Posting
9-11 Cycle Billing
9-12 Monthly Closings and Statements of Account
9-13 Inter-Module Data Transfers
CHAPTER 10
THE PURCHASING PROCESS
10-1 Overview of the Purchasing Process
10-1a Procuring Goods and Vendor Services
10-1b Paying for Procured Goods and Vendor Services
10-2 Data Flows in the Purchasing Process
10-2a Ordering Goods and Vendor Services
10-2b Ordering Custom Goods and Vendor Services
10-2c Receiving
10-2d Vendor Invoicing
10-2e Disbursing Cash
10-3 AIS Structure for the Purchasing Process
10-3a Purchase Order Module Functions
10-3b Accounts Payable Module Functions
10-4 Reporting for the Purchasing Process
10-4a Reporting for Vendor Performance
10-4b Reporting for Outstanding Purchase Orders
10-4c Reporting for Vendor Invoices
10-5 Coding for Vendor Accounts
10-6 Audit Trails for the Purchasing Process
10-7 Controls in the Purchasing Process
10-7a Procurement of Goods and Vendor/Employee Services
10-7b Disbursement of Cash
10-7c Performance Reviews
10-7d Physical Controls
10-7e Segregation of Duties
10-7f Information Processing
10-8 Data Entry in the Purchasing Process
10-8a Purchase Order Entry
10-8b Accounts Payable Data Entry
10-9 Posting
10-10 Retainages
CHAPTER 11
THE INVENTORY PROCESS
11-1 Overview of the Inventory Process
11-1a The Inventory Process in Mercantile
Organizations
11-1b Periodic and Perpetual Inventory Systems
11-1c Inventory Management Problems
11-1d Supply Chain Management Systems
11-2 AIS Structure for the Inventory Process
11-2a Inventory Data Flows
11-2b Inventory Control Functions
11-3 Controls in the Inventory Process
11-3a Performance Reviews
11-3b Physical Controls
11-3c Segregation of Duties
11-3d Information Processing
11-4 An Inventory Design Problem
CHAPTER 12
DATABASE STRUCTURE OF ACCOUNTING SYSTEMS
12-1 General Structure of Accounting Systems
12-1a General Structure of an Accounting System Using Conventional Files
12-1b General Structure of an Accounting System Using a Database
12-2 How a Database Management System Works
12-3 Database Architecture
12-3a Logical and Physical Data Structure
12-3b External Level
12-3c Conceptual Level
12-3d Internal Level
12-4 Data Relationships
12-4a One-to-One Relationship
12-4b One-to-Many Relationship
12-4c Many-to-Many Relationship
12-5 Schemas and Subschemas
12-6 Data Dictionary
12-7 Database Administrator
12-8 Logical Data Models
12-8a Relational Model
12-8b Object-Oriented Model
12-8c Combined Object and Relational Models
12-9 Components of a Relational Database
12-9a Tables
12-9b Primary Keys
12-9c Index Keys
12-9d Foreign Keys
12-10 Relational Operations
12-10a Selection
12-10b Projection
12-10c Selection and Projection
12-10d Join
12-10e Union
12-10f Intersection
12-10g Difference
12-11 Queries and Outputs
12-12Association Between Tables and Files
CHAPTER 13
DEVELOPING A RELATIONAL DATABASE FOR AN ACCOUNTING INFORMATION SYSTEM
13-1 Why Accountants Need to Know about Database Development and Implementation
13-2 System Output Approach
13-2a Step 1: Identify and document the system
outputs.
13-2b Step 2: Identify and document what data
elements need to be stored.
13-2c Step 3: Determine what tables to create.
13-2d Step 4: Evaluate the tables to determine if
additional tables need to be created.
13-2e Step 5: Document the tables with a data access diagram.
13-3 REA Framework Approach
13-3a REA Terminology
13-3b Entity-Relationship Diagram
13-3c Developing the Database
13-4 Comparison of REA Framework and System Output Approaches
13-5 Implementing a Database
CHAPTER 14
ELECTRONIC BUSINESS
14-1 Overview of Electronic Business
14-2 B2B and Electronic Data Interchange
CHAPTER 15>/b>
AIS SELECTION AND IMPLEMENTATION
15-1 An Overview of the Accounting Software Industry
15-1a Enterprise Resource Planning Packages
15-2 Accounting Software Vendors and Packages
15-3 System Search, Selection, and Implementation
15-3a Issues in System Implementation
15-3b Project Tasks
15-3c Final Caveats
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