Textbook

Accounting Information Systems: Controls and Processes, 1st Edition

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Recognizing the importance of accounting information systems and internal controls in today’s business environment, this first edition makes the world of systems and controls accessible to today’s student. It enhances opportunities for learning about the AIS and its day-to-day operation and is written for the business or accounting major required to take an AIS course. Keeping the student in mind, this textbook focuses on the business processes and the related controls, as well as the important topics of ethics and corporate governance.

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Table of Contents

MODULE 1 -
INTRODUCTION
Chapter 1 Introduction to AIS
Chapter 2 Foundational Concepts of the AIS (Including an REA Appendix)

MODULE 2 -
CONTROL ENVIRONMENT
Chapter 3 Ethics, Fraud, and Internal Control
Chapter 4 Internal Controls in IT Systems
Chapter 5 Corporate Governance and Sarbanes Oxley Act

Chapter 6 IT Governance
Chapter 7 Auditing IT systems

MODULE 3 -
BUSINESS PROCESSES
Chapter 8 Revenue and Cash Collection Processes and Controls
Chapter 9 Expenditure Processes and Controls -
Purchases
Chapter 10 Expenditure Processes and Controls -
Payroll and Fixed Assets
Chapter 11 Conversion Processes and Controls
Chapter 12 Administrative Processes and Controls

MODULE 4 -
IT INFRASTRUCTURE TO ENABLE PROCESSES
Chapter 13 Direct Access Files, and Data Base Systems
Chapter 14 E-commerce and E-business
Chapter 15 ERP Systems

Author Information

LESLIE TURNER is the Chair of the Accounting department at Northern Kentucky University.

ANDREA WICKGENANNT is a member of the accountancy faculty at Northern Kentucky University.

Hallmark Features

Writing Style: Designed to give students an appreciation for internal controls, this textbook introduces only the technology most necessary and the authors write in a style that makes these technical concepts easy to understand.
Comprehensive end of chapter material for the undergraduate student: questions, multiple-choice (some from professional exams), exercises, problems, cases, and a continuing case at the end of all chapters.
Process Maps: In addition to data flow diagrams and document flowcharts, Turner AIS introduces process maps, a tool used in the real world that presents business processes in a clear, simple manner
Business Process approach – Understanding that all systems are influenced by business process, this text emphasizes the “business” in business process so students have more context for the systems.
Integration of Accounting Controls in many chapters, including process chapters
Emphasis on IT Controls in many chapters, including process chapters
Continuing Case at the end of all chapters: Spatelli's Pizzeria
Focus on Ethics in Chapters 3, 5, and 6 and at the end of all chapters. Also integrated into the end-of-chapter problems
Real world examples throughout all chapters
Microsoft Dynamics GP screen shots to illustrate AIS via a real computer system