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Accounting Information Systems, 15th edition

Published by Pearson (July 14, 2021) © 2021

  • Marshall B Romney Brigham Young University
  • Paul J. Steinbart Arizona State University
  • Scott L. Summers Brigham Young University
  • David A. Wood Brigham Young University
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Accounting Information Systems (AISs) delivers unprecedented coverage of these types of financial systems. The text examines how developments in IT affect business processes and controls, the effect of recent regulatory developments on the design and operation of AISs, and how you can use AISs to add value to an organization.

The 15th Edition covers the most recent updates in the field. Not only will you see how AIS has changed the role of an accountant, but you'll also be prepared for a successful accounting career in public practice, industry or government.

PART I: 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

PART II: DATA ANALYTICS

  1. Relational Databases
  2. Introduction to Data Analytics in Accounting
  3. Transforming Data
  4. Data Analysis and Presentation

PART III: CONTROL OF ACCOUNTING INFORMATION SYSTEMS

  1. Fraud and Errors
  2. Computer Fraud and Abuse Techniques
  3. Control and Accounting Information Systems
  4. Controls for Information Security
  5. Confidentiality and Privacy Controls
  6. Processing Integrity and Availability Controls

PART IV: ACCOUNTING INFORMATION SYSTEMS APPLICATIONS

  1. The Revenue Cycle: Sales to Cash Collections
  2. The Expenditure Cycle: Purchasing to Cash Disbursements
  3. The Production Cycle
  4. The Human Resources Management and Payroll Cycle
  5. General Ledger and Reporting System

PART V: THE REA DATA MODEL

  1. Database Design Using the REA Data Model
  2. Implementing an REA Model in a Relational Database
  3. Special Topics in REA Modeling

PART VI: THE SYSTEMS DEVELOPMENT PROCESS

  1. Introduction to Systems Development and Systems Analysis
  2. AIS Development Strategies
  3. Systems Design, Implementation, and Operation

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