会计信息系统

书籍目录

出版者的话导读Brief Table of ContentsPART 1 OVERVIEW OF ACCOUNTING INFORMATION SYSTEMS　CHAPTER 1 THE INFORMATION SYSTEM: AN ACCOUNTANT'S PERSPECTIVE　　The Information Environment　　　What Is a System?　　　An Information Systems Framework　　　AIS Subsystems　　　A General Model for AIS　　　Acquisition of Information Systems　　Organizational Structure　　　Business Segments　　　Functional Segmentation　　The Accounting Function　　　The Information Technology Function　　　The Evolution of Information System Models　　　The Manual Process Model　　　The Flat-File Model　　　The Database Model　　　The REA Model　　　ERP Systems　　The Role of the Accountant　　　Accountants as Users　　　Accountants as System Designers　　　Accountants as System Auditors　　Summary　CHAPTER 2 INTRODUCTION TO TRANSACTION PROCESSING　　An Overview of Transaction Processing　　　Transaction Cycles　　　The Expenditure Cycle　　　The Conversion Cycle　　　The Revenue Cycle　　Accounting Records　　　Manual Systems　　　The Audit Trail　　　Computer-Based Systems　　Documentation Techniques　　　Data Flow Diagrams and Entity Relationship Diagrams　　　Flowcharts　　　Record Layout Diagrams　　Computer-Based Accounting Systems　　　Differences between Batch and Real-Time Systems　　　Alternative Data Processing Approaches　　　Batch Processing Using Real-Time Data Collection　　　Real-Time Processing　　　Summary　　　Appendix 见光盘　CHAPTER 3 ETHICS, FRAUD, AND INTERNAL CONTROL　　Ethical Issues in Business　　　Business Ethics　　　Computer Ethics　　　Sarbanes-Oxley Act and Ethical Issues　　Fraud and Accountants　　　Definitions of Fraud　　　Factors that Contribute to Fraud　　　Financial Losses from Fraud　　　The Perpetrators of Frauds　　　Fraud Schemes　　Internal Control Concepts and Techniques　　　SAS 78/COSO Internal Control Framework　　Summary……　PART 2 TRANSACTION CYCLES AND BUSINESS PROCESSESCHAPTER 4 THE REVENUE CYCLE　The Conceptual System　CHAPTER 5 THE EXPENDITURE CYCLE PART !: PURCHASES AND CASH DISBURSEMENTS PROCEDURES　CHAPTER 6 THE EXPENDITURE CYCLE PART I1: PAYROLL PROCESSING AND FIXED ASSET PROCEDURES　CHAPTER 7 THE CONVERSION CYCLE　CHAPTER 8 FINANCIAL REPORTING AND MANAGEMENT REPORTING SYSTEMSPART 3 ADVANCED TECHNOLOGIES IN ACCOUNTING INFORMATION　CHAPTER 9 DATABASE MANAGEMENT SYSTEMS　CHAPTER 10 THE REA APPROACH TO BUSINESS PROCESS MODELING　CHAPTER 11 ENTERPRISE RESOURCE PLANNING SYSTEMS　CHAPTER 12 ELECTRONIC COMMERCE SYSTEMSPART 4 SYSTEMS DEVELOPMENT ACTIVITIES　CHAPTER 13 MANAGING THE SYSTEMS DEVELOPMENT LIFE CYCLE　CHAPTER 14 CONSTRUCT, DELIVER, AND MAINTAIN SYSTEMS PROJECTPART 5 COMPUTER CONTROLS AND AUDITING　CHAPTER 15 IT CONTROLS PART Ⅰ: SARBANES-OXLEY AND IT GOVERNANCE　CHAPTER 16 IT CONTROLS PART Ⅱ: SECURITY AND ACCESS　CHAPTER 17 IT CONTROLS PART Ⅲ: SYSTEMS DEVELOPMENT, PROGRAM CHANGES, AND APPLICATION CONTROLS

作者简介

本书是“高等院校双语教学适用教材会计”之第5版，全书分5部分共17章，它在前一版的基础上进行了全面的更新，使读者能够获得目前最新的关于业务流程系统开发方法、IT治理及战略、安全、内部控制以及《萨班斯-奥克斯利法案》等相关方面的内容。该书可供各大院校作为教材使用，也可供从事相关专业的从业人员作为参考书使用。 

与以前的版本相比，第五版的《会计信息系统》在内容上进行了全面的更新，使读者能够获得目前最新的关于业务流程、系统开发方法、IT治理及战略、安全、内部控制以及《萨班斯-奥克斯利法案》等相关方面的内容。除此之外，本书的特点还表现在以下几个方面：（1）运用概念性框架；（2）明晰会计信息系统的演变过程；（3）强调内部控制；（4）引入系统设计和文件工具的内容。本书在结构上分为五个部分，共17章。在每一章后都配有大量的习题，有的章节还设有附录，这部分教学辅助内容，读者可以从书后所附的光盘中获取。

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