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Accounting Information System 2nd Edition
Authors: Leslie Turner, Andrea Weickgenannt
Details of the book:
The approach of Accounting Information system 2nd Edition is ideal and distinct. It provides opportunities to the students who want to pursue their career in Accounting Information System. It provides a well-balanced coverage of technical concepts which is simple and easy to understand and help the student to achieve better understanding about the Accounting Information System.
The textbook is extremely praised as writing approach of the writer is comprehensive, presentable, and diagrammatical which make it a user friendly book for the users and one of the popular book in this category. The book is reinforced with real world examples and has a huge lot of questions.
The focus of the book is on four concepts that are business processes, accounting and IT control, ethics and corporate governance.
The book has employed the AICPA Trust Services Principles to explain the concept of IT control.
Features of the Book:
- Readability: The writing approach of the writer is comprehensive, presentable, and lucid as the writer has presented the concepts in very simple way so that the student can easily gain a good knowledge about Accounting Information System followed by reasonable real world examples and questions.
- Process Maps and Document Flowcharts: The book has made use of different charts to explain the Business Processes in simplest and presentable manner. With the help of charts understanding of the business processes is easy to follow.
- Real World Illustration: To explain the concept of Accounting Information System effectively the textbook contains the examples of real world that illustrate nature and importance of the concept. Concepts can easily be understands if they are accompanied by real world examples.
- Questions/Problems/Cases: The text book provides questions, problems and cases at the end of each chapter to reinforce the topic presented in the mind of the students. It enables the student to have clear understanding about the topic without any doubt.
The book contains the following:
- Introduction of Business Processes, Accounting Information System, Basic Computer and IT concepts, Code of Ethics, Internal Control Structure, Corporate Governance.
- An Interrelationship between Business Processes and Accounting Information system, Types of AIS, Client Server Computing, Cloud Computing and Ethical Consideration in AIS.
- Accounting Related Fraud in relation with management, employee, customer, vendor. Policies to avoid Fraud and Errors, Maintaining Code of Ethics and Accounting Internal Control.
- Controlling risk from an AICPA Trust Services, The Database Management System, Input and Output Control.
- Knowing about Corporate Governance, Participants and Functions of Corporate Governance Process and its importance in Accounting Information System.
- Overview and Planning phase of SDLC, investigation, System Survey and Analysis Report, Operation and Maintenance Phase of SDLC.
- Introduction, Objective and Phases of IT Audit, Types of Audit and Auditors.
- Introduction to Revenue Process, Sales Process, Sales return Process, Cash Collection Process and their risks and control.
- Introduction to Expenditure Process, Purchasing Process, Purchase Return Process, Cash Disbursement Process, E-Business and Electronic Data Interchange and their Risk and Control.
- Introduction to Payroll Process, Fixed Asset Process and their Risks and Control in relation to Ethical Issues and Corporate Governance.
- Features, Accounting Report, Risk and Control in Conversion Processes.
- Introduction to Administrative Process, Capital, Investment and General Ledger Process and their Risk and Control.
- About Data and Database, its techniques and tools for analysis of the Data
- Introduction to E-Commerce and E-Business and its benefits and disadvantages and privacy expectation.
- Overview, history, Characteristics, Modules, Market Segments, Implementation, Benefits and Risk of ERP System.