Accounting Information Systems

9780137509782: Accounting Information Systems

This work stresses developing control objectives for each transaction cycle. Control objectives provide the basis for analysis and audit of an organization's internal control structure. It contains exam problem sets, expecially on transaction cycles and internal control.

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From the Publisher:

This new volume stresses information, communication, and networking technology applied within the context of transaction cycles and internal control structure. Transaction cycles are a conceptual approach to the study of accounting information systems. Also features Internet resources, electronic tax record retention requirements, expanded coverage of data encryption techniques, business reengineering, expanded coverage of object-oriented programming, digital signatures, bar coding, and automatic identification technology.

From the Inside Flap:


The eighth edition of Accounting Information Systems is suitable either for a first course in business processes or Accounting Information Systems taught at the undergraduate or graduate levels. The text's emphasis on business processes and internal controls makes it ideal for a first course in business processes, Enterprise Resource Planning (ERP), AIS, or for preparation for the auditing course.

The eighth edition stresses information, communication, and electronic commerce applied within the context of business processes, transaction cycles, and the internal control processes. Detailed material on business and internal control processes is central to the textbook's organization. The business process chapters are SAP oriented and rely heavily on SAP concepts but do not require the instructor to possess technical expertise in SAP They are also consistent with other, non-SAP, approaches to ERP such as PeopleSoft's.

An understanding of business processes is fundamental to contemporary auditing, professional, and legal considerations relating to an organization's internal control processes. Each process is subject to loss exposures. Management should develop detailed control objectives for each process. Such control objectives provide a basis for analysis and audit of an organization's internal control processes as well as a basis for managing the loss exposures that are associated with an organization's dependence on information systems. NEW AND RETAINED FEATURES Updated coverage of contemporary information technology including ERP, Web-based commerce, EDI, EFT paperless accounting systems, security, and disaster planning. Expanded coverage of electronic commerce. Completely rewritten and reorganized chapters 7, 8, and 9 reflect the current emphasis on business processes. Streamlined from 18 to 16 chapters with systems analysis and design now covered in one complete chapter. Complete coverage of contemporary information technology as well as comprehensive coverage of business processes and transaction cycles. Extensive CPA examination problem set (multiple-choice and essay questions) pertaining to business processes and internal controls contained in the text, with answers and explanations in the Instructor's Manual. OUTLINE OF THE TEXT

Each chapter contains the following instructional aids:

Learning Objectives Glossary Chapter Quiz Review Problem

Part I surveys information technology, electronic commerce, transaction processing, transaction cycles, internal control, and computer security.

Chapter 1 surveys the relationships between accounting and information technology and thus serves as a general introduction to the text.

Chapter 2 provides detailed coverage of flowcharting and other systems documentation techniques.

Chapter 3 provides a comprehensive survey of the Internet, electronic commerce, and information technology.

Chapter 4 discusses the basic elements of accounting system—journals, ledgers, charts of accounts, standard journal entries, coding systems, and records-retention requirements.

Chapters 5 and 6 provide a foundation in internal controls and computer security.

Part II, consisting of chapters 7-10, provides comprehensive coverage of business processes, focusing, of course, on those processes most relevant to the accountant. Each process is flowcharted and explained, with a focus on applying the relevant internal controls.

Part III provides full coverage of systems development.

Chapter 11 provides a one-chapter survey of the systems development life cycle and systems development technologies.

Chapter 12 covers systems development and analysis.

Chapter 13 covers implementation.

Part IV, consisting of chapters 14-16, includes special topics, such as applications of AIS relating to decision making, databases, and auditing. FACULTY AND STUDENT SUPPORT

The Instructor's Resource and Solutions Manual
The Instructor's Resource and Solutions Manual is a comprehensive resource including: chapter overviews that outline each chapter of the text and provide a strong base for planning lectures, teaching tips that introduce each chapter overview and provide helpful teaching hints, transparency masters derived from selected textbook figures, and solutions /suggested solutions for the textbook review questions, discussion questions, and problems.

The Test Item File
The Test Item File includes approximately 1,600 test items that can be used as quiz and/or exam material. The Test Item File includes approximately 100 questions per chapter:

30 True/False questions 15 "Fill-in-the-Blank" completion questions 45 Multiple-Choice questions 5 Problems/ Exercises 5 Essays

Prentice Hall Test Manager by Engineering
Software Associates (ESA), Inc.
This easy-to-use computerized testing program can create exams, evaluate, and track student results. The PH Test Manager also provides on-line testing capabilities. Test items are drawn from the Test Item File.

PowerPoint Presentations
PowerPoint presentations are available for each chapter of the text. This resource allows instructors to offer a more interactive presentation using colorful graphics, outlines of chapter material, additional examples, and visual explanations of difficult topics. Instructors have the flexibility ` to add slides and/or modify the existing slides to meet the course needs. You will find an average of 45 slides per chapter, which may be downloaded from our Web site at prenhall/bodnar.

Two great Web sites are provided. In addition to resources for students and faculty, including online study guide with immediate grading and feedback and downloadable supplements (all instructor supplements are password protected), you will find a link directly to author William S. Hopwood's AIS Web site. SUGGESTED TEACHING APPROACHES

There is no one "best" approach to teaching systems. Our text is designed to allow for any one of several approaches to be followed.

General Coverage of Information Technology, Business
Processes, Transaction Processing, Internal Controls,
Systems Development, and Reporting Systems
Although the eighth edition contains 16 chapters, it is not necessary to cover all of them to deal adequately with the areas of internal controls, reporting systems, information technology, and systems development. Each of these areas is covered in a comprehensive survey chapter designed to act as stand-alone coverage for those not wishing to pursue a special emphasis. Instructors should assign chapters 1 and 2 as a general introduction to all major topics in the book. After this, students can complete the five functional areas in five comprehensive survey chapters:

Chapter 3 provides a complete foundation in information technology. Topics include the Internet, electronic commerce, and hardware and software issues relating to personal computers, midrange computers, and mainframes, as well as communication networks. Chapter 4 provides a summary of transaction processing and related technology. Chapter 5 provides comprehensive coverage of internal controls. Chapter 11 surveys the theory and practices relating to systems development. Chapter 14 surveys reporting practices as they relate to accounting information systems.

Most instructors will probably want to cover chapters 3, 4, and 5 because these chapters are essential for auditing. Many instructors will also want to cover systems development, and chapter 11 will allow them to provide their students with a one-chapter survey of this important area. Still other instructors will want to cover reporting practices as they relate to accounting information systems. This material is covered in chapter 14.

The additional chapters beyond the foundation chapters give the instructor considerable flexibility in providing concentrated coverage in a particular area. Various concentrations are discussed in the following sections.

An Emphasis on Business Processes,
Internal Controls, and Flowcharting
The eighth edition provides considerable support for this approach. The instructor can cover internal control in great detail by covering chapter 5. Many instructors might find that no additional coverage of controls is necessary beyond this point.

The instructor can then cover chapter 6, which provides comprehensive treatment of computer and information security, and after that chapters 7, 8, 9, and 10, which deal specifically with internal accounting controls and the basic business processes. These chapters contain extensive flowcharts and case materials. In addition, there is a rich set of CPA exam questions included in the problem materials.

An Emphasis on Systems Development
Part III provides a comprehensive treatment of systems development. However, the concepts of the life cycle, structured analysis, blueprinting, and even logical data flow diagrams are introduced in chapters 1 and 2. Again, this allows the instructor great flexibility, because many will find the introductory material provides adequate coverage of systems development. However, those desiring more in-depth coverage of the systems life cycle have the option of choosing this focus right from the beginning.

Chapter 11 provides a complete introduction to systems development and discusses all major phases of the life cycle, emphasizing structured development, modularity, and documentation. This chapter should be adequate for a comprehensive introduction to the topic. Those who wish to cover the systems life cycle and systems development more thoroughly may want to include chapters 12 and 13, which examine systems planning, analysis, design, implementation, operation, evaluation, and control. Some instructors may wish to cover only one or several of these topics, and some instructors might want to also cover IS auditing in chapter 16. All chapters relating to systems development and the life cycle include a wide variety of questions, problems, and cases.

An Emphasis on Information Technology
Five chapters are devoted to computer-related technology and computer-based systems. Chapter 3 provides the basic foundation in information technology, and chapter 6 follows up with more advanced topics in information security. Chapters 10 and 15 provide more advanced topics, including distributed information systems and database systems. Chapter 16 focuses on the application of information technology to auditing.

An Emphasis on Decision Support and Reporting
The introductory chapters treat the entire information system from the decision support view. Managers and other recipients of information are treated as more than just receivers of the system's output. They are integral components of the system itself. This is supported by chapter 14, which provides a thorough coverage of reporting systems from the standpoint of decision support.

Part III, relating to systems development, treats the user as the reason for the system's existence. Decision analytic techniques such as decision flow diagrams and input/output matrices are used extensively. ACKNOWLEDGMENTS

The authors wish to acknowledge the helpful comments of the following reviewers:

Stephanie Bryant, James Madison University
Steven Filling, California State University-Stanislaus
David R. Fordham, James Madison University
George Fruehan, University of California-Berkeley Extension
Steven C. Hall, Widener University
Grace R Johnson-Page, Marietta College
Mary F. Sheets, University of Central Oklahoma
Raymond Slager, Calvin College
Mark H. Taylor, University of South Carolina

G. H. B.
W. S. H.

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Hopwood William S. Bodnar George H.
Published by Prentice-Hall
ISBN 10: 0137509782 ISBN 13: 9780137509782
New Quantity Available: 1
Majestic Books
(London, ,, United Kingdom)

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