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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

Online Edition: $105.25
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ISBN-10: 1426629095
ISBN-13: 9781426629099
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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