L e a r n I n g o b j e c t I v e s

Document Outline

• Cover
• Title Page
• Copyright Page
• Acknowledgments
• Contents
• Preface
• PART I Conceptual Foundations of Accounting Information Systems
  • CHAPTER 1 Accounting Information Systems An Overview
    • Introduction
    • Information Needs and Business Processes
    • Accounting Information Systems
    • Summary and Case Conclusion
    • Key Terms
    • AIS INACTION Chapter Quiz
    • Discussion Questions
    • Problems
    • CASE 1-1 Ackoff's Management Misinformation Systems
    • AIS INACTION SOLUTIONS Quiz Key
  • CHAPTER 2 Overview of Transaction Processing and Enterprise Resource Planning Systems
    • Introduction
    • Transaction Processing The Data Processing Cycle
    • Enterprise Resource Planning (ERP) Systems
    • Summary and Case Conclusion
    • Key Terms
    • AIS INACTION Chapter Quiz
    • Discussion Questions
    • Problems
    • CASE 2-1 Bar Harbor Blueberry Farm
    • AIS INACTION SOLUTIONS Quiz Key
  • CHAPTER 3 Systems Documentation Techniques
    • Introduction
    • Data Flow Diagrams
    • Flowcharts
    • Business Process Diagrams
    • Summary and Case Conclusion
    • Key Terms
    • AIS INACTION Chapter Quiz
    • Comprehensive Problem
    • Discussion Questions
    • Problems
    • CASE 3-1 Dub 5
    • AIS INACTION SOLUTIONS Quiz Key
    • Comprehensive Problem Solution
  • CHAPTER 4 Relational Databases
    • Introduction
    • Database Systems
    • Relational Databases
    • Database Systems and the Future of Accounting
    • Summary and Case Conclusion
    • Key Terms
    • AIS INACTION Chapter Quiz
    • Comprehensive Problem
    • Discussion Questions
    • Problems
    • CASE 4-1 Research Project
    • AIS INACTION SOLUTIONS Quiz Key
    • Comprehensive Problem Solution
    • Appendix: Data Normalization
    • Summary
    • Second Normalization Example
• PART II Control and Audit of Accounting Information Systems
  • CHAPTER 5 Computer Fraud
    • Introduction
    • AIS threats
    • Introduction to Fraud
    • Who Perpetrates Fraud and Why
    • Computer Fraud
    • Preventing and Detecting Fraud and Abuse
    • Summary and Case Conclusion
    • Key Terms
    • AIS INACTION Chapter Quiz
    • Discussion Questions
    • Problems
    • CASE 5-1 David L. Miller Portrait of a White-Collar Criminal
    • CASE 5-2 Heirloom Photo Plans
    • AIS INACTION SOLUTIONS Quiz Key
  • CHAPTER 6 Computer Fraud and abuse Techniques
    • Introduction
    • Computer Attacks and Abuse
    • Social Engineering
    • Malware
    • Summary and Case Conclusion
    • Key Terms
    • AIS INACTION Chapter Quiz
    • Discussion Questions
    • Problems
    • CASE 6-1 Shadowcrew
    • AIS INACTION SOLUTIONS Quiz Key
  • CHAPTER 7 Control and Accounting Information Systems
    • Introduction
    • Overview of Control Concepts
    • Control Frameworks
    • The Internal Environment
    • Objective Setting
    • Event Identification
    • Risk Assessment and Risk Response
    • Control Activities
    • Information and Communication
    • Monitoring
    • Summary and Case Conclusion
    • Key Terms
    • AIS INACTION Chapter Quiz
    • Discussion Questions
    • Problems
    • CASE 7-1 The Greater Providence Deposit & Trust Embezzlement
    • AIS INACTION SOLUTIONS Quiz Key
  • CHAPTER 8 Controls for Information Security
    • Introduction
    • Two Fundamental Information Security Concepts
    • Understanding Targeted Attacks
    • Preventive Controls
    • Detective Controls
    • Corrective Controls
    • Security Implications of Virtualization and the Cloud
    • Summary and Case Conclusion
    • Key Terms
    • AIS INACTION Chapter Quiz
    • Discussion Questions
    • Problems
    • CASE 8-1 Assessing Change Control and Change Management
    • CASE 8-2 Role-Play: Designing an Effective Information Security Program
    • AIS INACTION SOLUTIONS Quiz Key
  • CHAPTER 9 Confidentiality and Privacy Controls
    • Introduction
    • Preserving confidentiality
    • Privacy
    • Encryption
    • Summary and Case Conclusion
    • Key Terms
    • AIS INACTION Chapter Quiz
    • Discussion Questions
    • Problems
    • CASE 9-1 Protecting Privacy of Tax Returns
    • CASE 9-2 Generally Accepted Privacy Principles
    • AIS INACTION SOLUTIONS Quiz Key
  • CHAPTER 10 Processing Integrity and Availability Controls
    • Introduction
    • Processing Integrity
    • Availability
    • Summary and Case Conclusion
    • Key Terms
    • AIS INACTION CHAPTER Quiz
    • Discussion Questions
    • Problems
    • CASE 10-1 Ensuring Systems Availability
    • CASE 10-2 Ensuring Process Integrity in Spreadsheets
    • AIS INACTION SOLUTIONS Quiz Key
  • CHAPTER 11 Auditing Computer-Based Information Systems
    • Introduction
    • The Nature of Auditing
    • Information Systems Audits
    • Audit Software
    • Operational Audits of an AIS
    • Summary and Case Conclusion
    • Key Terms
    • AIS INACTION Chapter Quiz
    • Discussion Questions
    • Problems
    • CASE 11-1 Preston Manufacturing
    • AIS INACTION SOLUTIONS Quiz Key
• PART III Accounting Information Systems Applications
  • CHAPTER 12 The Revenue Cycle Sales to Cash Collections
    • Introduction
    • Revenue Cycle Information System
    • Sales Order Entry
    • Shipping
    • Billing
    • Cash Collections
    • Summary and Case Conclusion
    • Key Terms
    • AIS INACTION Chapter Quiz
    • Discussion Questions
    • Problems
    • CASE 12-1 Research Project How CPA Firms Are Leveraging New Developments in IT
    • AIS INACTION SOLUTIONS Quiz Key
  • CHAPTER 13 The Expenditure Cycle Purchasing to Cash Disbursements
    • Introduction
    • Expenditure Cycle Information System
    • Ordering Materials, Supplies, and Services
    • Receiving
    • Approving Supplier Invoices
    • Cash Disbursements
    • Summary and Case Conclusion
    • Key Terms
    • AIS INACTION Chapter Quiz
    • Discussion Questions
    • Problems
    • CASE 13-1 Research Project Impact of Information Technology on Expenditure Cycle Activities, Threats, and Controls
    • AIS INACTION SOLUTIONS Quiz Key
  • CHAPTER 14 The Production Cycle
    • Introduction
    • Production cycle Information System
    • Product Design
    • Planning and Scheduling
    • Production Operations
    • Cost Accounting
    • Summary and Case Conclusion
    • Key Terms
    • AIS INACTION Chapter Quiz
    • Discussion Questions
    • Problems
    • CASE 14-1 The Accountant and CIM
    • AIS INACTION SOLUTIONS Quiz Key
  • CHAPTER 15 The Human Resources Management and Payroll Cycle
    • Introduction
    • HRM/Payroll Cycle Information System
    • Payroll Cycle Activities
    • Outsourcing options Payroll Service Bureaus and Professional Employer Organizations
    • Summary and Case Conclusion
    • Key Terms
    • AIS INACTION Chapter Quiz
    • Discussion Questions
    • Problems
    • CASE 15-1 Research Report HRM/Payroll Opportunities for CPAs
    • AIS INACTION SOLUTIONS Quiz Key
  • CHAPTER 16 General Ledger and Reporting System
    • Introduction
    • General Ledger and Reporting System
    • Update General Ledger
    • Post Adjusting Entries
    • Prepare Financial Statements
    • Produce Managerial Reports
    • Summary and Case Conclusion
    • Key Terms
    • AIS INACTION Chapter Quiz
    • Discussion Questions
    • Problems
    • CASE 16-1 Exploring XBRL Tools
    • CASE 16-2 Evaluating a General Ledger Package
    • CASE 16-3 Visualization tools for Big Data
    • AIS INACTION SOLUTIONS Quiz Key
• PART IV The REA Data Model
  • CHAPTER 17 Database Design Using the REA Data Model
    • Introduction
    • Database Design Process
    • Entity-Relationship Diagrams
    • The REA Data Model
    • Developing an REA Diagram
    • Summary and Case Conclusion
    • Key Terms
    • AIS INACTION Chapter Quiz
    • Comprehensive Problem
    • Discussion Questions
    • Problems
    • CASE 17-1 REA Data Modeling Extension
    • AIS INACTION SOLUTIONS Quiz Key
    • Comprehensive Problem Solution
  • CHAPTER 18 Implementing an REA Model in a Relational Database
    • Introduction
    • Integrating REA Diagrams Across cycles
    • Rules for combining ReA Diagrams
    • Implementing an REA Diagram in a Relational Database
    • Using REA Diagrams to Retrieve Information from a Database
    • Summary and Case Conclusion
    • Key Term
    • AIS INACTION Chapter Quiz
    • Comprehensive Problem
    • Discussion Questions
    • Problems
    • CASE 18-1 Practical Database Design
    • AIS INACTION SOLUTIONS Quiz Key
    • Comprehensive Problem Solution
  • CHAPTER 19 Special Topics in REA Modeling
    • Introduction
    • Additional Revenue and expenditure cycle Modeling topics
    • Additional REA Features
    • Production Cycle REA Model
    • Combined HR/Payroll Data Model
    • Financing Activities Data Model
    • Summary and Case Conclusion
    • AIS INACTION Chapter Quiz
    • Discussion Questions
    • Problems
    • CASE 19-1 Practical Database Assignment
    • AIS INACTION SOLUTIONS Quiz Key
    • Appendix: Extending the REA Model to Include Information About Policies
• PART V The Systems Development Process
  • CHAPTER 20 Introduction to Systems development and Systems Analysis
    • Introduction
    • Systems Development
    • Planning Systems Development
    • Feasibility Analysis
    • Behavioral Aspects of change
    • Systems Analysis
    • Summary and Case Conclusion
    • Key Terms
    • AIS INACTION Chapter Quiz
    • Comprehensive Problem
    • Discussion Questions
    • Problems
    • CASE 20-1 Audio Visual Corporation
    • AIS INACTION SOLUTIONS Quiz Key
    • Comprehensive Problem Solution
  • CHAPTER 21 AIS Development Strategies
    • Introduction
    • Purchasing Software
    • Development by In-House Information Systems Departments
    • Outsourcing the System
    • Business Process Management
    • Prototyping
    • Computer-Aided Software engineering
    • Summary and Case Conclusion
    • Key Terms
    • AIS INACTION Chapter Quiz
    • Comprehensive Problem Freedom from Telemarketers—the do Not Call List
    • Discussion Questions
    • Problems
    • CASE 21-1 Professional Salon Concepts
    • AIS INACTION SOLUTIONS Quiz Key
    • Comprehensive Problem Solution
  • CHAPTER 22 Systems Design, Implementation, and Operation
    • Introduction
    • Conceptual Systems Design
    • Physical Systems Design
    • Systems Implementation
    • Systems Conversion
    • Operation and Maintenance
    • Summary and Case Conclusion
    • Key Terms
    • AIS INACTION Chapter Quiz
    • Comprehensive Problem Hershey's Big Bang ERP
    • Discussion Questions
    • Problems
    • CASE 22-1 Citizen's Gas Company
    • AIS INACTION SOLUTIONS Quiz Key
    • Comprehensive Problem Solution
• Glossary
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• Index
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