 
Core Concepts of Accounting Information Systems, 11th Edition
November 2009, ©2010
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Given the variety of objectives for an AIS course and the different ways that instructors teach it, we developed a textbook that attempts to cover only the core concepts of AIS. The text is designed for a one-semester course in AIS and may be used at the community college, baccalaureate, or graduate level.
CHAPTER 1 Accounting Information Systems and the Accountant.
Introduction.
What are Accounting Information Systems?
What’s New in Accounting Information Systems?
Accounting and IT.
Careers in Accounting Information Systems.
CHAPTER 2 Information Technology and AISs.
Introduction.
The Importance of Information Technology to Accountants.
Input, Processing, and Output Devices.
Secondary Storage Devices.
Data Communications and Networks.
Computer Software.
CHAPTER 3 Documenting Accounting Information Systems.
Introduction.
Why Documentation is Important.
Document and System Flowcharts.
Process Maps and Data Flow Diagrams.
Other Documentation Tools.
End-User Computing and Documentation.
PART TWO DATABASES.
CHAPTER 4 Data Modeling.
Introduction.
An Overview of Databases.
Steps in Creating a Database Using REA.
Creating Database Tables and Records.
CHAPTER 5 Organizing and Manipulating the Data in Databases.
Introduction.
Normalization.
Validating the Data in Databases.
Extracting Data From Databases: Data Manipulation Languages (DMLs).
Object-Oriented Databases, Multimedia Databases, and Data Warehouses.
CHAPTER 6 Database Forms and Reports.
Introduction.
Forms.
Reports.
PART THREE USING ACCOUNTING INFORMATION.
CHAPTER 7 Accounting Information Systems and Business Processes: Part I.
Introduction.
Business Process Fundamentals.
Collecting and Reporting Accounting Information.
The Sales Process.
The Purchasing Process.
Current Trends in Business Processes.
CHAPTER 8 Accounting Information Systems and Business Processes: Part II.
Introduction.
The Resource Management Process.
The Production Process.
The Financing Process.
Business Processes in Special Industries.
Business Process Reengineering.
CHAPTER 9 Accounting and Enterprise Software.
Introduction.
Integrated Accounting Software Programs.
Enterprise-Wide Information Systems.
Selecting a Software Package.
PART FOUR CONTROLS, SECURITY, PRIVACY, AND ETHICS FOR ACCOUNTING INFORMATION SYSTEMS.
CHAPTER 10 Computer Crime, Ethics, and Privacy.
Introduction.
Computer Crime, Abuse, and Fraud.
Three Examples of Computer Crime.
Mitigating Computer Crime and Fraud.
Ethical Issues, Privacy, and Identity Theft.
CHAPTER 11 Introduction to Internal Control Systems.
Introduction.
Internal Control Systems.
Types of Controls.
Control Activities.
Evaluating Controls.
CHAPTER 12 Computer Controls for Organizations and Accounting Information Systems.
Introduction.
General Controls for Organizations.
General Controls for Information Technology.
Application Controls for Transaction Processing.
PART FIVE SPECIAL TOPICS IN ACCOUNTING INFORMATION SYSTEMS.
CHAPTER 13 Developing and Implementing Effective Accounting Information Systems.
Introduction.
Systems Development Life Cycle.
Systems Planning.
Systems Analysis.
Systems Design.
Implementation, Follow-Up, and Maintenance.
CHAPTER 14 Information Technology Auditing.
Introduction.
The Audit Function.
The Information Technology Auditor’s Toolkit.
Auditing Computerized Accounting Information Systems.
Information Technology Auditing Today.
CHAPTER 15 Accounting on the Internet.
Introduction.
The Internet and World Wide Web.
XBRL: Financial Reporting on the Internet.
Electronic Commerce.
Privacy and Security on the Internet.
Privacy Statement.
Disclosure of Business Practices, Shipping, and Billing.
Glossary.
Index.
- Additional Test Yourself Multiple Choice Questions at the end of each chapter to help students assess their understanding of the chapter material.
- Expanded Coverage of Topics that are increasingly impacting AIS, including a new discussion of suspicious activity reporting, updated narrative on business continuity planning and disaster recovery, new accounting frauds, the Sarbanes Oxley Act of 2002, an introduction of COBIT version 4.1, synergies that are available to organizations (i.e., ERPs, SOX, COBIT, and BPM), emphasis on risk and governance, lean production and lean accounting, and XBRL.
- Many New Case-in-Points that identify examples of the discussion in the textbook. These examples illustrate the topic to give students a better grasp of the material.
- Chapter reorganization, with database chapters moved closer to the front, as requested by our adopters. Instructors still have the flexibility to integrate the database concepts and database development anywhere in their course.
- New Chapter on developing and implementing AISs, with a focus on the role of accountants in these studies.
- New AIS at Work features at the end of many chapters to help students better understand the impact of systems in a wide variety of contexts.
- Each chapter begins with an outline and a list of learning objectives that emphasize the key subject matter of the chapter.
- Many real-world Cases-in-Point are woven into the text material. Each chapter also includes a more detailed real-world case or concept in an end-of-chapter AIS-at-Work feature.
- Each chapter ends with a summary and a list of key terms.
- Four types of end-of-chapter exercises (discussion questions, problems, Internet exercises, and cases) help students understand the material and gauge their progress.
- Lists of references, recommended readings, and web sites at the end of each chapter allow interested students to explore the chapter material in greater depth.
- Coverage includes electronic commerce and the Internet, accounting and enterprise wide software, data modeling, and databases and computer crime.
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