出版时间:2007-9 出版社:东北财经大学出版社 作者:詹姆斯·霍尔
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内容概要
本书是“高等院校双语教学适用教材会计”之第5版,全书分5部分共17章,它在前一版的基础上进行了全面的更新,使读者能够获得目前最新的关于业务流程系统开发方法、IT治理及战略、安全、内部控制以及《萨班斯-奥克斯利法案》等相关方面的内容。该书可供各大院校作为教材使用,也可供从事相关专业的从业人员作为参考书使用。 与以前的版本相比,第五版的《会计信息系统》在内容上进行了全面的更新,使读者能够获得目前最新的关于业务流程、系统开发方法、IT治理及战略、安全、内部控制以及《萨班斯-奥克斯利法案》等相关方面的内容。除此之外,本书的特点还表现在以下几个方面:(1)运用概念性框架;(2)明晰会计信息系统的演变过程;(3)强调内部控制;(4)引入系统设计和文件工具的内容。 本书在结构上分为五个部分,共17章。在每一章后都配有大量的习题,有的章节还设有附录,这部分教学辅助内容,读者可以从书后所附的光盘中获取。
书籍目录
出版者的话导读Brief Table of ContentsPART 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 PROCESSESCHAPTER 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 SYSTEMSPART 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 SYSTEMSPART 4 SYSTEMS DEVELOPMENT ACTIVITIES CHAPTER 13 MANAGING THE SYSTEMS DEVELOPMENT LIFE CYCLE CHAPTER 14 CONSTRUCT, DELIVER, AND MAINTAIN SYSTEMS PROJECTPART 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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