Accounting Information Systems: Understanding Business Processes

Accounting Information Systems: Understanding Business Processes is the fourth edition of the leading local textbook available to students who are required to study a subject on accounting information systems. A well established and widely used textbook, the new edition continues to detail the important role of accounting and information systems in business. As students of accounting are required to possess a firm understanding of accounting information systems and how they impact upon various core business processes the text explores the business processes that are central to many organisations, and explains the many issues associated with accounting information systems. INDICE: Preface .Part 1 Systems fundamentals 1 .CHAPTER 1 Introduction 3 .Part 2 Systems characteristics and considerations 39 .CHAPTER 2 Business processes 41 .CHAPTER 3 Database concepts I 101 .CHAPTER 4 Database concepts II 139 .CHAPTER 5 XBRL reporting 199 .CHAPTER 6 Systems documentation 229 .CHAPTER 7 Internal controls I 289 .CHAPTER 8 Internal controls II 333 .Part 3 Systems in action 393 .CHAPTER 9 Transaction cycle the revenue cycle 397 .CHAPTER 10 Transaction cycle the expenditure cycle 443 .CHAPTER 11 Transaction cycle the production cycle 491 .CHAPTER 12 Transaction cycle the HR management and payroll cycle 539 .CHAPTER 13 Transaction cycle the general ledger and financial reporting cycle 579 .CHAPTER 14 Systems development 629 .Part 4 Systems issues 627 .CHAPTER 15 Auditing and governance of accounting information systems 679 .CHAPTER 16 Ethics and cybercrime 715 .Glossary 743 .Index 751

• ISBN: 978-0-73030-247-6
• Editorial: John Wiley & Sons
• Encuadernacion: Rústica
• Páginas: 776
• Fecha Publicación: 13/10/2015
• Nº Volúmenes: 1
• Idioma: Inglés