Computer-oriented accounting information systems / James B. Bower, Robert E. Schlosser, Maurice S. Newman.

CONTENT

PART ONE Systems concepts and their environment
1 Information systems theory
Nature and purpose of information systems
Evolution of information systems
Information systems contributions
Information systems and data processing
etc.

2 Systems principles
Nature and scope of systems principles
Reasonable cost principle
Report principle
Human factors principle
Organization structure principle

3 Internal accounting control
Accounting control and administrative control
Standards of internal control
Internal control duties
Framework of internal control
etc.

4 The auditors
Industrial revolution
American practice
Internal control
Review of accounting system
etc.

5 The systems analyst
Growth of clerical workloads
Office machines and equipment
Media design and control
Scope of systems investigation
The systems analyst
etc.

PART TWO Approaches to systems analysis
7 Fact -finding and analysis
Fact-finding
Analysis
System design, implementation and follow up

8 Flowcharting techniques
Types of flowcharts
The flow charting process

9 Organization structure
Plan of organization
Business organization
Relationship of organization structure to systems design

10 Financial management
Finance function
Accounting information function
Financial controls

11 Communication media
Need for communication media
Kinds of communication media
Standards of forms design
Centralized media control

PART THREE Processing operations
12 Evolution of data processing
Means of accomplishment
Rudiments of processing methods
Punched card methods

13 Computer concepts
Development steps
Input preparation
Data manipulation
Output
etc.

14 Input devices and systems
Basic advantages of mechanization
Levels of mechanization


15 Human factors in system design
Nature and impact of human factors
Planning for change
Summary

16 Control of computer systems
Internal accounting controls in EDP
General controls
Application controls
Summary

17 Computer fraud and security
An overview of computer fraud
Control systems

18 Computer programming and data processing
Programming languages

PART FOUR Systems development
19 Reports and communication
Communication
Reports

20 Documentation and record retention
The operating guide
Documentation of electronic data processing
Records retention

21 Systems design
Techniques of system design
Observation of flows and procedures
Study of system

22 Implementation and follow up
Tools and techniques
Human factors at the top management level
Human factors at the middle management level
Human factors at nonsupervisory level
summary

Includes bibliographies and index p. 531-542