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Summary

Intended for a one-semester course in Accounting Information Systems taught at the sophomore, junior, or senior level at most two- and four-year schools. This revision is completely streamlined, includes new pedagogy, and is accompanied by a CD-ROM containing added coverage, making it flexible enough to suit a variety of different approaches to the course.

Author Biography

Joseph W. Wilkinson, Arizona State University (Emeritus);
Michael J. Cerullo, Southwest Missouri State University;
Vasant Raval, Creighton University;
Bernard Wong-On-Wing, Washington State University

Table of Contents

PART I OVERVIEW OF SYSTEMS
The Study of Accounting Information Systems
3(28)
The Business Environment and the AIS
31(34)
AIS Enhancements Through Information Technology and Networks
65(38)
PART II COMPUTER SYSTEMS FUNCTIONS
Data Management
103(29)
Computer-Based Transaction Processing
132(58)
Database Modeling and Applications
190(43)
PART III CONTROL CONCEPTS AND PROCEDURES
Risk Exposures and the Internal Control Structure
233(34)
General Controls and Application Controls
267(40)
Security for Transaction/Information Processing Support Systems
307(34)
Auditing of Information Systems
341(34)
PART IV TRANSACTION CYCLES
The General Ledger and Financial Reporting Cycle
375(41)
The Revenue Cycle
416(53)
The Expenditure Cycle
469(50)
PART V DEVELOPMENT OF INFORMATION SYSTEMS
Systems Development
519(62)
Index 581

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