Accounting Information Systems / Edition 11

by George H. Bodnar, William S. Hopwood

Overview

Core coverage of business processes, transaction cycles, and internal controls.

An understanding of business processes is fundamental to contemporary auditing, and professional and legal considerations relating to an organization’s internal control processes. Following a Business Process Approach, Accounting Information Systems stresses information, communication, and networking technology within the context of business processes, transaction cycles and internal control structure.

The eleventh edition offers streamlined information and a new chapter covering fraud.

Product Details

ISBN-13:	9780132871938
Publisher:	Pearson
Publication date:	02/01/2012
Edition description:	New Edition
Pages:	544
Product dimensions:	7.90(w) x 10.00(h) x 0.70(d)

Read an Excerpt

PREFACE:

PREFACE

The eighth edition of Accounting Information Systems is suitable either for a first course in business processes or Accounting Information Systems taught at the undergraduate or graduate levels. The text's emphasis on business processes and internal controls makes it ideal for a first course in business processes, Enterprise Resource Planning (ERP), AIS, or for preparation for the auditing course.

The eighth edition stresses information, communication, and electronic commerce applied within the context of business processes, transaction cycles, and the internal control processes. Detailed material on business and internal control processes is central to the textbook's organization. The business process chapters are SAP oriented and rely heavily on SAP concepts but do not require the instructor to possess technical expertise in SAP They are also consistent with other, non-SAP, approaches to ERP such as PeopleSoft's.

An understanding of business processes is fundamental to contemporary auditing, professional, and legal considerations relating to an organization's internal control processes. Each process is subject to loss exposures. Management should develop detailed control objectives for each process. Such control objectives provide a basis for analysis and audit of an organization's internal control processes as well as a basis for managing the loss exposures that are associated with an organization's dependence on information systems.

NEW AND RETAINED FEATURES

• Updated coverage of contemporary information technology including ERP, Web-based commerce, EDI, EFT paperless accounting systems, security,and disaster planning.
• Expanded coverage of electronic commerce.
• Completely rewritten and reorganized chapters 7, 8, and 9 reflect the current emphasis on business processes.
• Streamlined from 18 to 16 chapters with systems analysis and design now covered in one complete chapter.
• Complete coverage of contemporary information technology as well as comprehensive coverage of business processes and transaction cycles.
• Extensive CPA examination problem set (multiple-choice and essay questions) pertaining to business processes and internal controls contained in the text, with answers and explanations in the Instructor's Manual.

OUTLINE OF THE TEXT

Each chapter contains the following instructional aids:

• Learning Objectives
• Glossary
• Chapter Quiz
• Review Problem

Part I surveys information technology, electronic commerce, transaction processing, transaction cycles, internal control, and computer security.

Chapter 1 surveys the relationships between accounting and information technology and thus serves as a general introduction to the text.

Chapter 2 provides detailed coverage of flowcharting and other systems documentation techniques.

Chapter 3 provides a comprehensive survey of the Internet, electronic commerce, and information technology.

Chapter 4 discusses the basic elements of accounting system—journals, ledgers, charts of accounts, standard journal entries, coding systems, and records-retention requirements.

Chapters 5 and 6 provide a foundation in internal controls and computer security.

Part II, consisting of chapters 7-10, provides comprehensive coverage of business processes, focusing, of course, on those processes most relevant to the accountant. Each process is flowcharted and explained, with a focus on applying the relevant internal controls.

Part III provides full coverage of systems development.

Chapter 11 provides a one-chapter survey of the systems development life cycle and systems development technologies.

Chapter 12 covers systems development and analysis.

Chapter 13 covers implementation.

Part IV, consisting of chapters 14-16, includes special topics, such as applications of AIS relating to decision making, databases, and auditing.

FACULTY AND STUDENT SUPPORT

The Instructor's Resource and Solutions Manual
The Instructor's Resource and Solutions Manual is a comprehensive resource including: chapter overviews that outline each chapter of the text and provide a strong base for planning lectures, teaching tips that introduce each chapter overview and provide helpful teaching hints, transparency masters derived from selected textbook figures, and solutions /suggested solutions for the textbook review questions, discussion questions, and problems.

The Test Item File
The Test Item File includes approximately 1,600 test items that can be used as quiz and/or exam material. The Test Item File includes approximately 100 questions per chapter:

• 30 True/False questions
• 15 "Fill-in-the-Blank" completion questions
• 45 Multiple-Choice questions
• 5 Problems/ Exercises
• 5 Essays

Prentice Hall Test Manager by Engineering
Software Associates (ESA), Inc.
This easy-to-use computerized testing program can create exams, evaluate, and track student results. The PH Test Manager also provides on-line testing capabilities. Test items are drawn from the Test Item File.

PowerPoint Presentations
PowerPoint presentations are available for each chapter of the text. This resource allows instructors to offer a more interactive presentation using colorful graphics, outlines of chapter material, additional examples, and visual explanations of difficult topics. Instructors have the flexibility ` to add slides and/or modify the existing slides to meet the course needs. You will find an average of 45 slides per chapter, which may be downloaded from our Web site at ...

Table of Contents

Part I: Introduction to Accounting Information Systems
Chapter 1: Accounting Information Systems
Chapter 2: Systems Techniques and Documentation
Chapter 3: eBusiness and eCommerce
Chapter 4: Transaction Processing and the Internal Control Process
Chapter 5: Fraud Examination and Fraud Management
Part II: Business Processes
Chapter 6: Information Security
Chapter 7: Electronic Data Processing Systems
Chapter 8: Revenue Cycle Processes
Chapter 9: Procurement and Human Resource Business Process
Chapter 10: The Production Business Process
Part III: Systems Development
Chapter 11: Systems Planning, Analysis, and Design
Chapter 12: Systems Project Management, Implementation, Operation, Control
Part IV: Contemporary Information Systems Technology
Chapter 13: Data Management Concepts
Chapter 14: Auditing Information Technology

Preface

PREFACE:

PREFACE

The eighth edition of Accounting Information Systems is suitable either for a first course in business processes or Accounting Information Systems taught at the undergraduate or graduate levels. The text's emphasis on business processes and internal controls makes it ideal for a first course in business processes, Enterprise Resource Planning (ERP), AIS, or for preparation for the auditing course.

The eighth edition stresses information, communication, and electronic commerce applied within the context of business processes, transaction cycles, and the internal control processes. Detailed material on business and internal control processes is central to the textbook's organization. The business process chapters are SAP oriented and rely heavily on SAP concepts but do not require the instructor to possess technical expertise in SAP They are also consistent with other, non-SAP, approaches to ERP such as PeopleSoft's.

An understanding of business processes is fundamental to contemporary auditing, professional, and legal considerations relating to an organization's internal control processes. Each process is subject to loss exposures. Management should develop detailed control objectives for each process. Such control objectives provide a basis for analysis and audit of an organization's internal control processes as well as a basis for managing the loss exposures that are associated with an organization's dependence on information systems.

NEW AND RETAINED FEATURES

• Updated coverage of contemporary information technology including ERP, Web-based commerce, EDI, EFT paperless accounting systems,security,and disaster planning.
• Expanded coverage of electronic commerce.
• Completely rewritten and reorganized chapters 7, 8, and 9 reflect the current emphasis on business processes.
• Streamlined from 18 to 16 chapters with systems analysis and design now covered in one complete chapter.
• Complete coverage of contemporary information technology as well as comprehensive coverage of business processes and transaction cycles.
• Extensive CPA examination problem set (multiple-choice and essay questions) pertaining to business processes and internal controls contained in the text, with answers and explanations in the Instructor's Manual.

OUTLINE OF THE TEXT

Each chapter contains the following instructional aids:

• Learning Objectives
• Glossary
• Chapter Quiz
• Review Problem

Part I surveys information technology, electronic commerce, transaction processing, transaction cycles, internal control, and computer security.

Chapter 1 surveys the relationships between accounting and information technology and thus serves as a general introduction to the text.

Chapter 2 provides detailed coverage of flowcharting and other systems documentation techniques.

Chapter 3 provides a comprehensive survey of the Internet, electronic commerce, and information technology.

Chapter 4 discusses the basic elements of accounting system—journals, ledgers, charts of accounts, standard journal entries, coding systems, and records-retention requirements.

Chapters 5 and 6 provide a foundation in internal controls and computer security.

Part II, consisting of chapters 7-10, provides comprehensive coverage of business processes, focusing, of course, on those processes most relevant to the accountant. Each process is flowcharted and explained, with a focus on applying the relevant internal controls.

Part III provides full coverage of systems development.

Chapter 11 provides a one-chapter survey of the systems development life cycle and systems development technologies.

Chapter 12 covers systems development and analysis.

Chapter 13 covers implementation.

Part IV, consisting of chapters 14-16, includes special topics, such as applications of AIS relating to decision making, databases, and auditing.

FACULTY AND STUDENT SUPPORT

The Instructor's Resource and Solutions Manual
The Instructor's Resource and Solutions Manual is a comprehensive resource including: chapter overviews that outline each chapter of the text and provide a strong base for planning lectures, teaching tips that introduce each chapter overview and provide helpful teaching hints, transparency masters derived from selected textbook figures, and solutions /suggested solutions for the textbook review questions, discussion questions, and problems.

The Test Item File
The Test Item File includes approximately 1,600 test items that can be used as quiz and/or exam material. The Test Item File includes approximately 100 questions per chapter:

• 30 True/False questions
• 15 "Fill-in-the-Blank" completion questions
• 45 Multiple-Choice questions
• 5 Problems/ Exercises
• 5 Essays

Prentice Hall Test Manager by Engineering
Software Associates (ESA), Inc.
This easy-to-use computerized testing program can create exams, evaluate, and track student results. The PH Test Manager also provides on-line testing capabilities. Test items are drawn from the Test Item File.

PowerPoint Presentations
PowerPoint presentations are available for each chapter of the text. This resource allows instructors to offer a more interactive presentation using colorful graphics, outlines of chapter material, additional examples, and visual explanations of difficult topics. Instructors have the flexibility ` to add slides and/or modify the existing slides to meet the course needs. You will find an average of 45 slides per chapter, which may be downloaded from our Web site at ...

Editorial Reviews

The new edition of this standard text for undergraduate or graduate level courses emphasizes information, communication, and networking technology applied within the context of transaction cycles and internal control structures. Topics include: systems techniques and documentation, the internet, intranets, electronic commerce, transaction processing, computer and information systems security, distributed information systems, electronic data processing systems, systems development, and systems implementation. Annotation c. by Book News, Inc., Portland, Or.

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