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Core Concepts of Accounting Information Systems, 12th Edition

Core Concepts of Accounting Information Systems, 12th Edition (EHEP002066) cover image
Mark Simkin, Jacob Rose, and Carolyn S. Norman's essential text helps students understand basic AIS concepts and provides instructors the flexibility to support how they teach the course, while still covering the basic concepts of Accounting Information Systems (AIS).

Given the variety of objectives for an AIS course and the different ways that instructors teach it, the authors developed Core Concepts of Accounting Information Systems covers only the core topics what are covered in any AIS course. The text is designed for a one-semester course in AIS and may be used at the community college, baccalaureate, or graduate level.

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CHAPTER 1 Accounting Information Systems and the Accountant/ 3

Introduction/ 4

What Are Accounting Information Systems?/ 4

What’s New in Accounting Information Systems?/ 9

Accounting and IT/ 14

Careers in Accounting Information Systems/ 21

CHAPTER 2 Information Technology and AISs/ 33

Introduction/ 34

The Importance of Information Technology to Accountants/ 34

Input, Processing, and Output Devices/ 36

Secondary Storage Devices/ 46

Data Communications and Networks/ 50

Computer Software/ 57


CHAPTER 3 Data Modeling/ 75

Introduction/ 76

An Overview of Databases/ 76

Steps in Developing a Database Using the Resources, Events, and Agents Model/ 83

Normalization/ 91

CHAPTER 4 Organizing and Manipulating the Data in Databases/ 103

Introduction/ 104

Creating Database Tables in Microsoft Access/ 104

Entering Data in Database Tables/ 111

Extracting Data from Databases: Data Manipulation Languages/ 116

Recent Database Advances and Data Warehouses/ 123

CHAPTER 5 Database Forms and Reports/ 139

Introduction/ 140

Forms/ 140

Reports/ 147


CHAPTER 6 Documenting Accounting Information Systems/ 167

Introduction/ 168

Why Documentation Is Important/ 168

Primary Documentation Methods/ 171

Other Documentation Tools/ 186

End-User Computing and Documentation/ 191

CHAPTER 7 Accounting Information Systems and Business Processes: Part I/ 207

Introduction/ 208

Business Process Fundamentals/ 208

Collecting and Reporting Accounting Information/ 210

The Sales Process/ 215

The Purchasing Process/ 220

Current Trends in Business Processes/ 227

CHAPTER 8 Accounting Information Systems and Business Processes: Part II/ 239

Introduction/ 240

The Resource Management Process/ 240

The Production Process/ 246

The Financing Process/ 252

Business Processes in Special Industries/ 256

Business Process Reengineering/ 260


CHAPTER 9 Introduction to Internal Control Systems/ 273

Introduction/ 274

1992 COSO Report/ 276

Updates on Risk Assessment/ 278

Examples of Control Activities/ 281

Update on Monitoring/ 289

2011 COBIT, Version 5/ 290

Types of Controls/ 292

Evaluating Controls/ 293

CHAPTER 10 Computer Controls for Organizations and Accounting Information Systems/ 307

Introduction/ 308

Enterprise Level Controls/ 308

General Controls for Information Technology/ 312

Application Controls for Transaction Processing/ 324

CHAPTER 11 Computer Crime, Fraud, Ethics, and Privacy/ 341

Introduction/ 342

Computer Crime, Abuse, and Fraud/ 342

Three Examples of Computer Crimes/ 348

Preventing Computer Crime and Fraud/ 354

Ethical Issues, Privacy, and Identity Theft/ 361


CHAPTER 12 Information Technology Auditing/ 379

Introduction/ 380

The Audit Function/ 380

The Information Technology Auditor’s Toolkit/ 386

Auditing Computerized Accounting Information Systems/ 389

Information Technology Auditing Today/ 396

CHAPTER 13 Developing and Implementing Effective Accounting Information Systems/ 409

Introduction/ 410

The Systems Development Life Cycle/ 410

Systems Planning/ 412

Systems Analysis/ 414

Detailed Systems Design/ 419

Implementation, Follow-Up, and Maintenance/ 428

CHAPTER 14 Accounting on the Internet/ 447

Introduction/ 448

The Internet and World Wide Web/ 448

XBRL—Financial Reporting on the Internet/ 451

Electronic Business/ 455

Privacy and Security on the Internet/ 461

CHAPTER 15 Accounting and Enterprise Software/ 481

Introduction/ 482

Integrated Accounting Software/ 482

Enterprise-Wide Information Systems/ 486

Selecting a Software Package/ 496

Glossary/ 509

Index/ 521

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This edition of our book includes a number of changes from prior editions. These include:

• A new co-author -- Jacob Rose joins the team with an international reputation in the AIS community.
All new database chapters -- Material related to the design of databases and database theory is all presented in the first database chapter, while the following two chapters describe how to apply the theoretical concepts using Access 2010. The new approach allows instructors to easily select a desired emphasis: theory, application, or both. New database diagramming methods simplify the design process for students.
More 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 current topics important to accounting systems, including cloud computing, data mining, sustainability accounting, forensic accounting COBIT version 5, COSO's 2010 Report on Enterprise Risk Management, enterprise controls, and internal auditing of IT.
New AIS at Work features at the end of appropriate chapters help students better understand the impact of systems in a wide variety of contexts.


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Focus on core concepts and flexibility have made his book widely adopted at a variety of different schools.
Real World Focus with many real-world Cases-in-Points woven into the text material. Each chapter includes a detailed real-world case or concept in an end-of-chapter AIS-at-Work feature.
Variety in Assessment through four types of end-of-chapter exercises (discussion questions, problems, Internet exercises, and cases) help students understand the material and gauge their progress.
Recommendation for further inquiry includes 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.

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Instructors Resources
Wiley Instructor Companion Site
PowerPoint Presentations
Instructor's Manual with Answers
Test Bank
Computerized Test Bank
BSN Bicycles Database
Collaboration Page: www.facebook.com/wileyaccounting
Accounting Weekly Updates: www.wileyaccountingupdates.com
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Students Resources
Wiley Student Companion Site
BSN Bicycles Database
Accounting Weekly Updates: www.wileyaccountingupdates.com
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Purchase Options
Wiley E-Text   
Core Concepts of Accounting Information Systems, 12th Edition
ISBN : 978-1-118-29741-4
544 pages
January 2012, ©2012
$62.50   BUY

Core Concepts of Accounting Information Systems, 12th Edition
ISBN : 978-1-118-02230-6
544 pages
November 2011, ©2012
$165.95   BUY

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