Accounting Information Systems
Preface -- Conceptual foundations of accounting information systems -- Accounting information systems: an overview -- Overview of transaction processing and enterprise?resource planning systems -- Systems documentation techniques -- Relational databases -- Control and audit of accounting information systems -- Computer fraud -- Computer fraud and abuse techniques -- Control and accounting information systems -- Controls for information security -- Confidentiality and privacy controls -- Processing integrity and availability controls -- Auditing computer-based information systems -- Accounting information systems applications -- The revenue cycle: sales to cash collections -- The expenditure cycle: purchasing to cash?disbursements -- The production cycle -- The human resources management and payroll cycle -- General ledger and reporting system -- The rea data model -- Database design using the rea data model -- Implementing an rea model in a relational database -- Special topics in rea modeling -- The systems development process -- Introduction to systems development and systems?analysis -- Ais development strategies -- Systems design, implementation, and operation -- Glossary -- Index