Using a business approach, this text focuses on the concepts and the applicable skills in the design and implementation of an effective accounting information system. Throughout, the authors emphasize the relevance of the content to accountants and the roles they play in information systems.
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PART I: ACCOUNTING INFORMATION SYSTEMS: CONCEPTS AND TOOLS. 1. Introduction to Accounting Information Systems. 2. Business Processes and AIS Data. 3. Documenting Accounting Systems. 4. Identifying Risks and Controls in Business Processes. PART II: UNDERSTANDING AND DEVELOPING ACCOUNTING SYSTEMS. 5. Understanding and Designing Accounting Data. 6. Understanding and Designing Queries and Reports. 7. Understanding and Designing Forms. PART III: TRANSACTION CYCLES AND ACCOUNTING APPLICATIONS. 8. Using Accounting Applications. 9. The Acquisition Cycle-Purchasing and Receiving. 10. The Acquisition Cycle-Purchase Invoices and Payments. 11. The Revenue Cycle. PART IV: MANAGING INFORMATION TECHNOLOGY AND SYSTEMS DEVELOPMENT. 12. Using Technology to Enhance Business Processes. 13. Accounting Systems: Managing the IT Environment. 14. Accounting Systems Development. APPENDICES. A. Comprehensive Case: Harmony Music Shop. B. Solutions to Focus on Problem Solving Exercises.
Frederick L. Jones is a Professor of Accounting at the University of Massachusetts at Dartmouth. He received an M.B.A. at the University of Maryland, and a D.B.A. at Boston University. His research interests include information systems, auditing and financial accounting, and he has related publications in the Journal of Accounting and Public Policy and the Journal of Accounting Literature. Dr. Jones is a CPA and has professional experience in internal auditing and public accounting. He is a member of the American Accounting Association, American Institute of CPAs, Beta Alpha Psi, and Beta Gamma Sigma. Professor Jones lives with his wife and daughter in Fairhaven, Massachusetts, where he enjoys kayaking, hiking and learning to play the piano.
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