PART THREE
DOCUMENTING BUSINESS PROCESSES
CHAPTER 6Documenting Accounting Information Systems
CHAPTER 7Accounting Information Systems and Business Processes: Part I
CHAPTER 8Accounting Information Systems and Business Processes: Part II
This section of the book is about documentation and business processes. Documentation refers to documents that describe how an information system works, what data an information system uses, and the outputs created by the system. Documenting an AIS is critical. Proper documentation helps managers, system designers, auditors, and system users understand the basic processes and functions of the system. Chapter 6 describes various tools and techniques for documenting AISs.
The next two chapters of the book are about business processes—what they are, why they are important, and what you need to know about these processes. First, we identify the fundamentals of a business process: journals, coding systems, and the basics of collecting and reporting accounting information. Chapter 7 identifies characteristics of two common business processes: the sales process and the purchasing process. Chapter 7 concludes with a discussion of a major trend called “business without boundaries” that is occurring as a result of networked enterprises and globalization. To support this trend, companies use Business Process Management solutions to help maximize the efficiency and effectiveness of their processes.
Chapter 8 continues our discussion of core business processes. ...
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