Accounting Information Systems
15th Global Edition
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About This Book
A comprehensive textbook covering the core concepts of accounting information systems, including business processes, internal controls, database management, and the impact of modern technology on accounting practices.
Book Review | Amerbach
Accounting Information Systems, 15th Global Edition, serves as a foundational resource for students navigating the intersection of accounting and information technology. The book provides a structured examination of how information systems support business processes, emphasizing the critical role of internal controls and data integrity. By covering topics ranging from database management and systems development to cybersecurity and data analytics, the authors offer a comprehensive overview of the modern accounting landscape. The organization of the material is logical, moving from fundamental concepts to more complex applications, which allows for a systematic learning progression. The inclusion of contemporary examples and case studies helps bridge the gap between theoretical frameworks and practical implementation in professional environments. The text is particularly noted for its focus on the evolving nature of accounting, incorporating discussions on how emerging technologies influence traditional accounting practices. This edition maintains a balance between technical depth and conceptual clarity, ensuring that the material remains accessible while addressing the rigorous requirements of accounting curricula. The authors provide a clear perspective on the risks and opportunities inherent in digital accounting systems, making it a valuable reference for those preparing for professional certification or careers in financial auditing and systems analysis. From an Amerbach perspective, this book occupies a central place in the academic study of accounting, providing the necessary theoretical grounding and practical insights required to understand the technological infrastructure that underpins modern financial reporting and business operations. It is well-suited for students who require a thorough understanding of how information systems are designed, implemented, and secured within an organizational context.
Academic Use
Core curriculum for Accounting Information Systems courses
Who Is It For?
Accounting students and professionals seeking to understand the integration of information technology with accounting functions.
Table of Contents
- Part 1: Conceptual Foundations of Accounting Information Systems. 1. Accounting Information Systems: An Overview. 2. Overview of Transaction Processing and Enterprise Resource Planning Systems. 3. Systems Documentation Techniques. 4. Relational Databases. Part 2: Control and Audit of Accounting Information Systems. 5. Computer Fraud and Abuse Techniques. 6. Control and Accounting Information Systems. 7. Information Systems Controls for System Reliability—Part 1: Information Security. 8. Information Systems Controls for System Reliability—Part 2: Confidentiality and Privacy. 9. Information Systems Controls for System Reliability—Part 3: Processing Integrity and Availability. 10. Auditing Computer-Based Information Systems. Part 3: Accounting Information Systems Applications. 11. The Revenue Cycle: Sales to Cash Collections. 12. The Expenditure Cycle: Purchasing to Cash Disbursements. 13. The Human Resources Management and Payroll Cycle. 14. The Production Cycle. 15. The General Ledger and Reporting System. Part 4: The REA Data Model. 16. Database Design Using the REA Data Model. 17. Implementing an REA Model in a Relational Database. Part 5: The Systems Development Process. 18. Introduction to Systems Development and Systems Analysis. 19. Systems Design, Implementation, and Operation.