| 出版者的话 导读 Brief Table of Contents PART 1 OVERVIEW OF ACCOUNTING INFORMATION SYSTEMS CHAPTER 1 THE INFORMATION SYSTEM: AN ACCOUNTANT'S PERSPECTIVE The Information Environment What Is a System? An Information Systems Framework AIS Subsystems A General Model for AIS Acquisition of Information Systems Organizational Structure Business Segments Functional Segmentation The Accounting Function The Information Technology Function The Evolution of Information System Models The Manual Process Model The Flat-File Model The Database Model The REA Model ERP Systems The Role of the Accountant Accountants as Users Accountants as System Designers Accountants as System Auditors Summary CHAPTER 2 INTRODUCTION TO TRANSACTION PROCESSING An Overview of Transaction Processing Transaction Cycles The Expenditure Cycle The Conversion Cycle The Revenue Cycle Accounting Records Manual Systems The Audit Trail Computer-Based Systems Documentation Techniques Data Flow Diagrams and Entity Relationship Diagrams Flowcharts Record Layout Diagrams Computer-Based Accounting Systems Differences between Batch and Real-Time Systems Alternative Data Processing Approaches Batch Processing Using Real-Time Data Collection Real-Time Processing Summary Appendix 见光盘 CHAPTER 3 ETHICS, FRAUD, AND INTERNAL CONTROL Ethical Issues in Business Business Ethics Computer Ethics Sarbanes-Oxley Act and Ethical Issues Fraud and Accountants Definitions of Fraud Factors that Contribute to Fraud Financial Losses from Fraud The Perpetrators of Frauds Fraud Schemes Internal Control Concepts and Techniques SAS 78/COSO Internal Control Framework Summary …… PART 2 TRANSACTION CYCLES AND BUSINESS PROCESSES CHAPTER 4 THE REVENUE CYCLE The Conceptual System CHAPTER 5 THE EXPENDITURE CYCLE PART !: PURCHASES AND CASH DISBURSEMENTS PROCEDURES CHAPTER 6 THE EXPENDITURE CYCLE PART I1: PAYROLL PROCESSING AND FIXED ASSET PROCEDURES CHAPTER 7 THE CONVERSION CYCLE CHAPTER 8 FINANCIAL REPORTING AND MANAGEMENT REPORTING SYSTEMS PART 3 ADVANCED TECHNOLOGIES IN ACCOUNTING INFORMATION CHAPTER 9 DATABASE MANAGEMENT SYSTEMS CHAPTER 10 THE REA APPROACH TO BUSINESS PROCESS MODELING CHAPTER 11 ENTERPRISE RESOURCE PLANNING SYSTEMS CHAPTER 12 ELECTRONIC COMMERCE SYSTEMS PART 4 SYSTEMS DEVELOPMENT ACTIVITIES CHAPTER 13 MANAGING THE SYSTEMS DEVELOPMENT LIFE CYCLE CHAPTER 14 CONSTRUCT, DELIVER, AND MAINTAIN SYSTEMS PROJECT PART 5 COMPUTER CONTROLS AND AUDITING CHAPTER 15 IT CONTROLS PART Ⅰ: SARBANES-OXLEY AND IT GOVERNANCE CHAPTER 16 IT CONTROLS PART Ⅱ: SECURITY AND ACCESS CHAPTER 17 IT CONTROLS PART Ⅲ: SYSTEMS DEVELOPMENT, PROGRAM CHANGES, AND APPLICATION CONTROLS |
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