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Accounting Information Systems » (11st Edition)

Book cover image of Accounting Information Systems by Marshall B. Romney

Authors: Marshall B. Romney, Paul J. Steinbart
ISBN-13: 9780136015185, ISBN-10: 0136015182
Format: Hardcover
Publisher: Prentice Hall
Date Published: March 2008
Edition: 11st Edition

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Author Biography: Marshall B. Romney

Book Synopsis

In this textbook, Romney (Brigham Young University) and Steinbart (Arizona State University) discuss the conceptual foundations of accounting information systems, their applications, the control and auditing of accounting information systems, and the systems development process. Particular chapters cover the business process, e-business, relational databases, database design, documentation techniques, computer fraud and security, the revenue cycle, the expenditure cycle, the production cycle, systems analysis, and AIS development strategies. A glossary defines key terms, and numerous diagrams and charts illustrate important concepts. Annotation c. Book News, Inc., Portland, OR

Booknews

In this textbook, Romney (Brigham Young University) and Steinbart (Arizona State University) discuss the conceptual foundations of accounting information systems, their applications, the control and auditing of accounting information systems, and the systems development process. Particular chapters cover the business process, e-business, relational databases, database design, documentation techniques, computer fraud and security, the revenue cycle, the expenditure cycle, the production cycle, systems analysis, and AIS development strategies. A glossary defines key terms, and numerous diagrams and charts illustrate important concepts. Annotation c. Book News, Inc., Portland, OR (booknews.com)

Table of Contents

Ch. 1Accounting information systems : an overview2
Ch. 2Overview of business processes24
Ch. 3Systems development and documentation techniques60
Ch. 4Relational databases104
Ch. 5Computer fraud and abuse142
Ch. 6Control and accounting information systems188
Ch. 7Information systems controls for systems reliability - part 1 : information security236
Ch. 8Information systems controls for systems reliability - part 2 : confidentiality, privacy, processing integrity, and availability276
Ch. 9Auditing computer-based information systems310
Ch. 10The revenue cycle : sales and cash collections352
Ch. 11The expenditure cycle : purchasing and cash disbursements408
Ch. 12The production cycle456
Ch. 13The human resources management and payroll cycle490
Ch. 14General ledger and reporting system522
Ch. 15Database design using the REA data model552
Ch. 16Implementing an REA model in a relational database588
Ch. 17Special topics in REA modeling616
Ch. 18Introduction to systems development and systems analysis652
Ch. 19AIS development strategies700
Ch. 20Systems design, implementation, and operation740

Subjects