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Core concepts of accounting information systems / Nancy A. Bagranoff, Mark G. Simkin & Carolyn Strand Norman.

By: Contributor(s): Publication details: New Jersey : John Wiley & Sons, Inc., c2005.Edition: 9th editionDescription: xiii, 530 p. : ill. ; 26 cmISBN:
  • 9780471661641(pbk.)
  • 0471661643 (pbk.)
Subject(s): DDC classification:
  • 657.0285 22 BAG
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PART ONE AN INTRODUCTION TO ACCOUNTING INFORMATION SYSTEMS
CHAPTER 1 AN INTRODUCTION TO ACCOUNTING INFORMATION SYSTEMS
Introduction
What are Accounting Information Systems
What's New in Accounting Information System?
Accounting in the Information Age
Carcers in Accounting Information Systems

CHAPTER 2 DOCUMENTING ACCOUNTING INFORMATION SYSTEMS
Introduction
Why Documentation is Important
Document and Diagrams
Data Flow Diagrams
Other Documentation Tools
End-User Computing and Documentation

PART TWO CONTROLS, SECURITY, PRIVACY, AND ETHICS IN ACCOUNTING INFORMATION SYSTEMS
CHAPTER 3 COMPUTER CRIME, ETHICS, AND PRIVACY
Introduction
Computer Crime and Computer Abuse; An Overview
Examples of Computer-Crime Cases
Thwarting Computer Crime and Abuse
Computers and Ethical Behavior
Computers and Privacy Issues

CHAPTER 4 INTRODUCTION TO INTERNAL CONTROL SYSTEMS
Introduction
Internal Control Systems: Definition and Components
Control Procedures Analyzed
Control Activities Within an Internal Control System
Cost-Benefit Concepts for Developing Controls

CHAPTER 5 COMPUTER SECURITY AND CONTROLS FOR ACCOUNTING INFORMATION SYSTEMS
Introduction
Security and General Controls for Organizations
Security and Application Controls for Transaction Processing

PART THREE USING ACCOUNTING INFORMATION
CHAPTER 6 ACCOUNTING INFORMATION SYSTEMS AND BUSINESS PROCESSES: PART 1
Introduction
Business Process Fundamentals
Collecting and Reporting Accounting Information
Two Core Business Processes
Business Processes and Businesses-Without-Boundaries

CHAPTER 7 ACCOUNTING INFORMATION SYSTEMS AND BUSINESS PROCESSES: PART 11
Introduction
Additional Business Processes
Business Processes in Special Industries
Business Process Reengineering

CHAPTER 8 ACCOUNTING AND ENTERPRISE SOFTWARE
Introduction
Integrated Accounting Software Programs
Enterprise wide Accounting Software Solutions

PART FOUR DATABASES
CHAPTER 9 DATA MODELING
Introduction
An Overview of Database
Steps in Creating a Database
Additional Database Design Concerns for AISs

CHAPTER 10 ORGANIZING AND MANLPULATING THE DATA IN DATABASES
Introduction
Normalization
Defining and Validating the Data in Databases: Data Definition Languages {DDLS}
Extracting Data from Databases: Data Manipulation Languages [DMLS}
Object-Oriented Databases, Multimedia Databases, and Data Warehouses

PART FIVE DEVELOPING EFFECTIVE ACCOUNTING INFORMATION SYSTEMS
CHAPTER 11 SYSTEMS STUDY: PLANNING AND ANALYSIS
Introduction
The Systems Development Life Cycle: An Introduction
Systems Planning and the Initial Investigation
Systems Analysis

CHAPTER 12 SYSTEMS STUDY; IMPLEMENTTATION, FOLLOW-UP, AND MAINTENANCE
Introduction
The Feasibility Evaluation
Detailed Systems Design
Selecting a Final System

CHAPTER 13 SYSTEMS STUDY: IMPLEMENTATION, FOLLOW-UP, AND MAINTENANCE
Introduction
Systems Implementation
Systems Follow-up and Maintenance
Outsourcing

PART SIX SPECIAL TOPICS
CHAPTER 14 INFORMATION TECHNOLOGY AUDITING
Introduction
The Audit Function
Auditing Through the Computer
The It Auditor's Toolkit
Information Technology Auditing today

CHAPTER 15 ELECTRONIC COMMERCE AND THE INTERNET
Introduction
The Internet and World wide web
XBRL-Financial Reporting on the Internet
Electronic Commerce
Privacy and Security on the Internet

CHAPTER 16 INFORMATION TECHNOLOGY AND ALSs
Introduction
The Importance of Information Technology to Accountants
Secondary Storage Devices
Data Communications and Networks
Computer Software

Includes bibliographical references . _ Index : p. 523-530

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