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1

Accounting Information Systems, 10th Edition, James Hall

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James A. Hall

ISBN-13: 9789814834506 | ISBN-10: 9814834505

Copyright 2019

 

| Published 2018

 

| 752 pages

Introduce the most up-to-date coverage of today's accounting information systems and related technologies with Hall's ACCOUNTING INFORMATION SYSTEMS, 10E. This leading text features an early presentation of the transaction cycle with emphasis on ethics, fraud, and the modern manufacturing environment. Content focuses on the needs and responsibilities of accountants as systems designers and auditors and discusses Sarbanes-Oxley as it affects internal controls and other topics. Students examine the risks and advantages of IT outsourcing, including cloud-based options. The author also addresses accounting issues related to big-data analytics. Updates to the transaction cycle and business processes coverage are reinforced by new internal control cases. Students examine the risks and control issues related to accounting systems that occur in both manual and automation technology today


Part I: OVERVIEW OF ACCOUNTING INFORMATION SYSTEMS.
1. The Information System: An Accountant's Perspective.
2. Introduction to Transaction Processing.
3. Ethics, Fraud, and Internal Control.
Part II: TRANSACTION CYCLES AND BUSINESS PROCESSES.
4. The Revenue Cycle.
5. The Expenditure Cycle Part I: Purchases and Cash Disbursements Procedures.
6. The Expenditure Cycle Part II: Payroll Processing and Fixed Asset Procedures.
7. The Conversion Cycle.
8. Financial Reporting and Management Reporting Systems.
Part III: ADVANCED TECHNOLOGIES IN ACCOUNTING INFORMATION.
9. Database Management Systems.
10. The REA Approach to Business Process Modeling.
11. Enterprise Resource Planning Systems.
12. Electronic Commerce Systems.
Part IV: SYSTEMS DEVELOPMENT ACTIVITIES.
13. Systems Development and Program Change Activities.
Part V: COMPUTER CONTROLS AND AUDITING.
14. IT Controls Part I: Sarbanes-Oxley and IT Governance.
15. IT Controls Part II: Security and Access.
16. IT Controls Part III: Systems Development, Program Changes, Application Controls.
Glossary.
Subject Index.