دانلود کتاب Accounting Information Systems

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Title......Page 1
Copyright......Page 2
Brief Contents......Page 5
Contents......Page 7
PART 1 UNDERSTANDING INFORMATION SYSTEMS......Page 29
1 Introduction to Accounting Information Systems......Page 30
Synopsis......Page 31
The Textbook\'s Three Themes......Page 32
Beyond Debits and Credits......Page 33
Legal Issues Impacting Accountants......Page 34
Components of the Study of AIS......Page 37
Systems and Subsystems......Page 40
The Information System (IS)......Page 41
The Accounting Information System (AIS)......Page 42
Logical Components of a Business Process......Page 43
Management Uses of Information......Page 45
Qualities of Information......Page 46
Management Decision Making......Page 51
The Accountant\'s Role in the Current Business Environment......Page 55
Summary......Page 56
Review Questions......Page 57
Discussion Questions......Page 58
Problems......Page 59
2 Enterprise Systems......Page 61
Introduction......Page 62
Enterprise Resource Planning (ERP) Systems......Page 64
Enterprise Systems Value Chain......Page 70
The Problem......Page 72
The Solution......Page 73
Capturing Data During Business Events......Page 74
Enterprise Systems Data Facilitate Functioning of the Organization\'s Operations......Page 75
Enterprise Systems Record That Business Events Have Occurred......Page 77
Enterprise Systems Store Data for Decision Making......Page 78
Materials Management......Page 79
Human Capital Management......Page 80
Order-to-Cash......Page 81
Purchase-to-Pay......Page 82
Summary......Page 86
Review Questions......Page 87
Short Problems......Page 88
Problems......Page 89
3 Electronic Business (E-Business) Systems......Page 90
Synopsis......Page 91
Introduction......Page 92
Applying E-Business to the Value Chain......Page 93
The Changing World of Business Processing......Page 94
A Comparison of Manual and Automated Accounting Information Systems......Page 95
Automating an Accounting Information System......Page 99
Online Transaction Entry (OLTE)......Page 101
Online Real-Time (OLRT) Processing......Page 103
Commerce through E-Mail......Page 105
Electronic Document Management (EDM)......Page 107
Electronic Data Interchange (EDI)......Page 108
EDI and Business Event Data Processing......Page 112
Internet Commerce......Page 116
Summary......Page 122
Key Terms......Page 123
Review Questions......Page 124
Short Problems......Page 125
Problems......Page 126
PART 2 ORGANIZING AND MANAGING INFORMATION......Page 129
4 Documenting Information Systems......Page 130
Synopsis......Page 131
Reading Data Flow Diagrams......Page 132
Reading Systems Flowcharts......Page 136
Preparing Data Flow Diagrams......Page 144
Drawing the Context Diagram......Page 146
Drawing the Current Logical Data Flow Diagram......Page 152
Preparing Systems Flowcharts......Page 156
Drawing Systems Flowcharts......Page 157
Documenting Enterprise Systems......Page 161
Review Questions......Page 163
Short Problems......Page 164
Problems......Page 166
5 Database Management Systems......Page 172
Synopsis......Page 173
The Applications Approach to Business Event Processing......Page 174
Databases and Business Events......Page 177
Logical Versus Physical Database Models......Page 178
Overcoming the Limitations of the Applications Approach......Page 181
Logical Database Models......Page 182
Elements of Relational Databases......Page 185
Normalization in Relational Databases......Page 186
Using Entity-Relationship Models......Page 192
Using Databases and Intelligent Systems to Aid Decision Makers......Page 198
Decision Aids: Decision Support Systems, Executive Information Systems, and Group Support Systems......Page 199
Expert Systems......Page 201
Intelligent Agents......Page 203
Data Warehouses......Page 206
Control and Audit Implications......Page 207
Dashboards......Page 208
Key Terms......Page 211
Review Questions......Page 212
Discussion Questions......Page 213
Problems......Page 214
6 Relational Databases and SQL......Page 221
Synopsis......Page 222
Business Intelligence (BI)......Page 223
BI in the Era of Big Data......Page 224
Entities and Attributes......Page 226
Relationships......Page 227
Model Constraints......Page 230
REA Data Models and E-R Diagrams......Page 232
Relational Database Concepts......Page 234
Mapping an REA Model to a Relational DBMS......Page 237
SQL: A Relational Database Query Language......Page 241
Constructing Relational Databases......Page 242
Populating the Database......Page 243
Basic Querying Commands......Page 245
Summary......Page 247
Review Questions......Page 248
Short Problems......Page 249
Problems......Page 251
PART 3 ENTERPRISE RISK MANAGEMENT......Page 253
7 Controlling Information Systems: Introduction to Enterprise Risk Management and Internal Control......Page 254
Synopsis......Page 255
Organizational Governance......Page 256
Enterprise Risk Management......Page 257
The Sarbanes-Oxley Act of 2002......Page 261
The COSO 1992 Definition of Internal Control......Page 264
Working Definition of Internal Control......Page 268
Fraud and Its Relationship to Control......Page 270
Implications of Computer Fraud and Abuse......Page 274
Ethical Considerations and the Control Environment......Page 275
A Framework for Assessing the Design of a System of Internal Control......Page 277
Control Goals of Operations Processes......Page 280
Control Goals of Information Processes......Page 281
Control Plans......Page 285
Summary......Page 287
Review Questions......Page 288
Discussion Questions......Page 289
Short Problems......Page 290
Problems......Page 291
8 Controlling Information Systems: Introduction to Pervasive Controls......Page 296
Organizational Design Control Plans......Page 298
The Segregation of Duties Control Plan......Page 299
Selection and Hiring Control Plans......Page 302
Retention Control Plans......Page 303
Personnel Termination Control Plans......Page 304
Monitoring Control Plans......Page 305
Information Systems Organizational Design......Page 306
COBIT 5......Page 325
COBIT 5\'s Five GEIT Principles and Seven Enablers......Page 326
COBIT 5\'s Domains and the Governance Processes within Each Domain......Page 327
Key Terms......Page 329
Review Questions......Page 330
Discussion Questions......Page 331
Short Problems......Page 332
Problems......Page 335
9 Controlling Information Systems: Business Process and Application Controls......Page 340
Introduction......Page 341
Steps in Preparing the Control Matrix......Page 342
Control Plans for Manual and Automated Data Entry......Page 350
System Description and Flowchart......Page 351
Applying the Control Framework......Page 352
Control Plans for Data Entry with Batches......Page 358
System Description and Flowchart......Page 359
Applying the Control Framework......Page 361
Summary......Page 367
Key Terms......Page 368
Appendix 9: Public Key Cryptography and Digital Signatures......Page 369
Discussion Questions......Page 372
Short Problems......Page 373
Problems......Page 375
PART 4 BUSINESS PROCESSES......Page 383
10 The Order Entry/Sales (OE/S) Process......Page 384
Introduction......Page 385
Organizational Setting......Page 386
A Horizontal Perspective......Page 387
A Vertical Perspective......Page 389
Connecting with Customers with Web 2.0 and Cloud Computing......Page 390
Using Data Mining to Support Marketing......Page 393
Mastering Global E-Business......Page 394
Customer Relationship Management Systems......Page 395
Logical Description of the OE/ S Process......Page 396
Logical Data Flow Diagrams......Page 397
Logical Database Design......Page 404
Digital Image Processing......Page 408
The OE/S Process......Page 409
Management Reporting......Page 411
Control Goals......Page 412
Recommended Control Plans......Page 413
Summary......Page 419
Key Terms......Page 420
Review Questions......Page 421
Short Problems......Page 422
Problems......Page 424
11 The Billing/Accounts Receivable/Cash Receipts (B/AR/CR) Process......Page 433
Introduction......Page 434
Organizational Setting......Page 435
Using Technology to Optimize Cash Resources......Page 438
The Fraud Connection......Page 441
Logical Data Flow Diagrams......Page 442
Logical Data Descriptions......Page 449
Logical Database Design......Page 451
The Billing Process......Page 454
Control Goals......Page 456
Recommended Control Plans......Page 458
Physical Description of the Cash Receipts Process......Page 460
Control Goals......Page 462
Recommended Control Plans......Page 464
Summary......Page 467
Review Questions......Page 468
Discussion Questions......Page 469
Short Problems......Page 470
Problems......Page 472
12 The Purchasing Process......Page 481
Process Definition and Functions......Page 482
An Internal Perspective......Page 483
An External Perspective......Page 485
Supply Chain Management......Page 486
Logical Process Description......Page 490
Determine Requirements......Page 491
Logical Database Design......Page 499
Technology Trends and Developments......Page 502
Discussion and Illustration......Page 505
The Fraud Connection......Page 508
Application of the Control Framework to Purchasing......Page 509
Control Goals......Page 512
Recommended Control Plans......Page 513
Key Terms......Page 516
Review Questions......Page 517
Discussion Questions......Page 518
Short Problems......Page 519
Problems......Page 521
13 The Accounts Payable/Cash Disbursements (AP/CD) Process......Page 527
Introduction......Page 528
A Horizontal Perspective......Page 529
A Vertical Perspective......Page 531
Discussion and Illustration......Page 532
Processing Noninvoiced Disbursements......Page 536
Logical Database Design......Page 538
Technology Trends and Developments......Page 540
Record Accounts Payable......Page 544
Exception Routines......Page 547
The Fraud Connection......Page 548
Nonfraudulent Losses......Page 550
Control Goals......Page 551
Recommended Control Plans......Page 553
Summary......Page 556
Key Terms......Page 557
Discussion Questions......Page 558
Short Problems......Page 559
Problems......Page 561
14 The Human Resources (HR) Management and Payroll Processes......Page 567
Introduction......Page 568
Definition of the Payroll Process......Page 569
Integration of the HR Management and Payroll Processes......Page 570
Organizational Setting and Managerial Decision Making......Page 571
The HR Management Process......Page 572
Processing Inputs......Page 574
Processing Logic and Process Outputs......Page 576
Key Data Tables......Page 577
Logical Description of the Payroll Process......Page 578
Technology Trends and Developments......Page 583
Physical Process Description......Page 586
The Fraud Connection......Page 588
Application of the Control Framework......Page 590
Key Terms......Page 595
Discussion Questions......Page 596
Short Problems......Page 597
Problems......Page 600
15 Integrated Production Processes (IPPs)......Page 606
Competing in a Global Manufacturing Environment......Page 607
Product Innovation......Page 609
Supply Chain Management (SCM)......Page 611
Management Accounting Systems......Page 612
Design Product and Production Processes......Page 614
Generate Master Production Schedule......Page 617
Determine Needs for Materials......Page 620
Develop Detailed Production Instructions......Page 622
Manufacturing (Production Work Centers)......Page 624
Record Manufacturing Events......Page 626
Generate Managerial Information......Page 627
Record Standard Costs......Page 629
Compute Direct Labor Variances......Page 631
Inventory Management......Page 632
Decision Makers and Types of Decisions......Page 633
The Fraud Connection......Page 634
Inventory Process Controls......Page 635
Summary......Page 637
Key Terms......Page 638
Review Questions......Page 639
Discussion Questions......Page 640
Short Problems......Page 641
Problems......Page 642
PART 5 REPORTING......Page 645
16 The General Ledger and Business Reporting (GL/BR) Process......Page 646
System Definition and Functions......Page 647
Horizontal Perspective of the General Ledger and Business Reporting Process......Page 648
Horizontal and Vertical Information Flows......Page 651
Discussion and Illustration......Page 653
The General Ledger Master Data......Page 655
Coding the General Ledger Chart of Accounts......Page 657
Limitations of the Hierarchical Chart of Accounts Approach......Page 658
Technology-Enabled Initiatives and the Reporting Environment......Page 659
ERP Financial Module Capability......Page 660
Balanced Scorecard......Page 661
eXtensible Business Reporting Language (XBRL)......Page 662
Financial Reporting Fraud......Page 665
The Impact of U.S. GAAP and IFRS Convergence......Page 666
Summary......Page 667
Review Questions......Page 668
Short Problems......Page 669
Problems......Page 670
PART 6 ACQUIRING AN AIS......Page 673
17 Acquiring and Implementing Accounting Information Systems......Page 674
Synopsis......Page 676
Acquiring an AIS from External Parties......Page 677
Systems Development Methodology......Page 679
Step 1: Systems Survey......Page 681
Systems Analysis Definition and Tasks......Page 684
The Analysis Deliverable: The Approved Systems Analysis Report......Page 685
Cost/Effectiveness Study......Page 687
Complete and Package the Approved Systems Analysis Report......Page 688
Step 3: Systems Selection......Page 689
Hardware Acquisition Alternatives......Page 690
The Intermediate Steps in Systems Selection......Page 691
Step 4: Structured Systems Design......Page 695
The Systems Design Deliverable: The Approved Systems Design Document......Page 696
Step 5: Systems Implementation......Page 697
Approaches to Implementation......Page 698
The Intermediate Steps in Systems Implementation......Page 700
Test the System......Page 701
Step 6: Post-Implementation Review......Page 702
Step 7: Systems Maintenance......Page 703
Accountant Involvement in AIS Acquisition/Development and Implementation......Page 704
Key Terms......Page 706
Review Questions......Page 707
Discussion Questions......Page 708
Short Problems......Page 709
Problems......Page 710
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