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Core Concepts of Accounting Information Systems, 12th Edition

Book Description

Simkin & Norman's 12th Edition of Concepts of Accounting Information Systems builds upon previous issues with more in-depth focus on topical issues essential to accountants such as Sarbanes-Oxley, Cobit Version 4, XBRL, and of risk and governance in a much more concise, user-friendly way. More Case in Point sections highlight how the concepts are applied in the field and additional multiple choice questions have been added at the end of the chapters to help reinforce the material. An enhanced and updated database chapter also provides hands-on instruction in Microsoft Access.

Table of Contents

  1. Coverpage
  2. Titlepage
  3. Copyright
  4. Dedication
  5. About the Authors
  6. Preface
  7. Contents
  8. Part One An Introduction to Accounting Information Systems
    1. Chapter 1 Accounting Information Systems and the Accountant
      1. Introduction
      2. What Are Accounting Information Systems?
      3. What’s New in Accounting Information Systems?
      4. Accounting and IT
      5. Careers in Accounting Information Systems
    2. Chapter 2 Information Technology and AISs
      1. Introduction
      2. The Importance of Information Technology to Accountants
      3. Input, Processing, and Output Devices
      4. Secondary Storage Devices
      5. Data Communications and Networks
      6. Computer Software
  9. Part Two Databases
    1. Chapter 3 Data Modeling
      1. Introduction
      2. An Overview of Databases
      3. Steps in Developing a Database Using the Resources, Events, and Agents Model
      4. Normalization
    2. Chapter 4 Organizing and Manipulating the Data in Databases
      1. Introduction
      2. Creating Database Tables in Microsoft Access
      3. Entering Data in Database Tables
      4. Extracting Data from Databases: Data Manipulation Languages
      5. Recent Database Advances and Data Warehouses
    3. Chapter 5 Database Forms and Reports
      1. Introduction
      2. Forms
      3. Reports
  10. Part Three Documenting Business Processes
    1. Chapter 6 Documenting Accounting Information Systems
      1. Introduction
      2. Why Documentation Is Important
      3. Primary Documentation Methods
      4. Other Documentation Tools
      5. End-User Computing and Documentation
    2. Chapter 7 Accounting Information Systems and Business Processes: Part I
      1. Introduction
      2. Business Process Fundamentals
      3. Collecting and Reporting Accounting Information
      4. The Sales Process
      5. The Purchasing Process
      6. Current Trends in Business Processes
    3. Chapter 8 Accounting Information Systems and Business Processes: Part II
      1. Introduction
      2. The Resource Management Process
      3. The Production Process
      4. The Financing Process
      5. Business Processes in Special Industries
      6. Business Process Reengineering
  11. Part Four Internal Control Systems and Computer Crime, Ethics, and Privacy
    1. Chapter 9 Introduction to Internal Control Systems
      1. Introduction
      2. 1992 COSO Report
      3. Updates on Risk Assessment
      4. Examples of Control Activities
      5. Update on Monitoring
      6. 2011 COBIT, Version 5
      7. Types of Controls
      8. Evaluating Controls
    2. Chapter 10 Computer Controls for Organizations and Accounting Information Systems
      1. Introduction
      2. Enterprise Level Controls
      3. General Controls for Information Technology
      4. Application Controls for Transaction Processing
    3. Chapter 11 Computer Crime, Fraud, Ethics, and Privacy
      1. Introduction
      2. Computer Crime, Abuse, and Fraud
      3. Three Examples of Computer Crimes
      4. Preventing Computer Crime and Fraud
      5. Ethical Issues, Privacy, and Identity Theft
  12. Part Five Special Topics in Accounting Information Systems
    1. Chapter 12 Information Technology Auditing
      1. Introduction
      2. The Audit Function
      3. The Information Technology Auditor’s Toolkit
      4. Auditing Computerized Accounting Information Systems
      5. Information Technology Auditing Today
    2. Chapter 13 Developing and Implementing Effective Accounting Information Systems
      1. Introduction
      2. The Systems Development Life Cycle
      3. Systems Planning
      4. Systems Analysis
      5. Detailed Systems Design
      6. Implementation, Follow-Up, and Maintenance
    3. Chapter 14 Accounting on the Internet
      1. Introduction
      2. The Internet and World Wide Web
      3. XBRL—Financial Reporting on the Internet
      4. Electronic Business
      5. Privacy and Security on the Internet
    4. Chapter 15 Accounting and Enterprise Software
      1. Introduction
      2. Integrated Accounting Software
      3. Enterprise-Wide Information Systems
      4. Selecting a Software Package
  13. Glossary
  14. Index