Introduce the most up-to-date coverage of today's accounting information systems and related technologies with Hall's ACCOUNTING INFORMATION SYSTEMS, 10E. This leading text features an early presentation of the transaction cycle with emphasis on ethics, fraud, and the modern manufacturing environment. Content focuses on the needs and responsibilities of accountants as systems designers and auditors and discusses Sarbanes-Oxley as it affects internal controls and other topics. Students examine the risks and advantages of IT outsourcing, including cloud-based options. The author also addresses accounting issues related to big-data analytics. Updates to the transaction cycle and business processes coverage are reinforced by new internal control cases. Students examine the risks and control issues related to accounting systems that occur in both manual and automation technology today.
Part I: OVERVIEW OF ACCOUNTING INFORMATION SYSTEMS.
1. The Information System: An Accountant's Perspective.
2. Introduction to Transaction Processing.
3. Ethics, Fraud, and Internal Control.
Part II: TRANSACTION CYCLES AND BUSINESS PROCESSES.
4. The Revenue Cycle.
5. The Expenditure Cycle Part I: Purchases and Cash Disbursements Procedures.
6. The Expenditure Cycle Part II: Payroll Processing and Fixed Asset Procedures.
7. The Conversion Cycle.
8. Financial Reporting and Management Reporting Systems.
Part III: ADVANCED TECHNOLOGIES IN ACCOUNTING INFORMATION.
9. Database Management Systems.
10. The REA Approach to Business Process Modeling.
11. Enterprise Resource Planning Systems.
12. Electronic Commerce Systems.
Part IV: SYSTEMS DEVELOPMENT ACTIVITIES.
13. Systems Development and Program Change Activities.
Part V: COMPUTER CONTROLS AND AUDITING.
14. IT Controls Part I: Sarbanes-Oxley and IT Governance.
15. IT Controls Part II: Security and Access.
16. IT Controls Part III: Systems Development, Program Changes, Application Controls.
Glossary.
Subject Index.
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James A. Hall
James A. Hall is a Professor of Accounting, co-director of the Computer Science and Business program, and the Peter E. Bennett Chair in Business and Economics at Lehigh University in Bethlehem, PA. After his discharge from the U.S. Army, he entered the University of Tulsa in 1970 and received a B.S.B.A. in 1974 and an M.B.A. in 1976. He earned his Ph.D. from Oklahoma State University in 1979. Dr. Hall has worked in the field of systems analysis and computer auditing and has served as consultant in these areas to numerous organizations. Dr. Hall has published articles in the Journal of Accounting, Auditing & Finance, Journal of MIS, Communications of the ACM, Journal Of Management Systems, Management Accounting, Journal Of Computer Information Systems, The Journal Of Accounting Education, The Review Of Accounting Information Systems, and other professional journals. He is also the author of ACCOUNTING INFORMATION SYSTEMS and INFORMATION TECHNOLOGY AUDITING, both published by Cengage. His research interests include internal controls, computer fraud and IT outsourcing.
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AUTHOR INCORPORATES STRONG TRANSACTION ANALYSIS APPROACH TO AIS. This book provides a transaction analysis approach to today's accounting information systems with a focus on sources of data, key tasks, accounting records, and internal controls that comprise business cycles.
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CONCEPTUAL FRAMEWORK CLEARLY DISTINGUISHES LEGAL AND PROFESSIONAL RESPONSIBILITIES. This book's conceptual framework emphasizes the professional and legal responsibilities of accountants, auditors and managers for the design, operation and control of AIS applications. The conceptual framework differentiates AIS applications that are legally subject to specific internal control standards from those that are not.
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EVOLUTIONARY APPROACH PREPARES STUDENTS TO REVIEW AND ASSESS SYSTEMS. Today's accountants encounter accounting systems at all points on the technology continuum, from small business systems with manual procedures to advanced technology systems that automate all processes. This evolutionary approach begins with a conceptual model and focuses on system objectives, key tasks, and inherent risks. Students review examples of the same system with different technology. They gain insights into the impact of technology on a system's physical operation as well risks and control to reduce risks.
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APPROACH HIGHLIGHTS INTERNAL CONTROLS BASED ON SAS AND COSO FRAMEWORKS. This book presents a conceptual model for internal controls based on Statement on Auditing Standards (SAS) No. 109 and the Committee of Sponsoring Organizations of the Treadway Commission (COSO) frameworks. This SAS 109/COSO model takes a risk-based approach to discuss control issues for both low-level and advanced technology environments.
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BOOK INTRODUCES A VARIETY OF SYSTEMS DESIGN AND DOCUMENTATION TOOLS. Students examine various approaches and methodologies used in systems analysis and design, including structured design, object-oriented design, computer-aided software engineering (CASE), and prototyping.
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STUDENTS LEARN TO MASTER SYSTEM DOCUMENTATION TECHNIQUES. Your students become competent in the use of systems design and documentation tools and techniques. These include data flow diagrams (DFDs), entity relationship diagrams (ERDs), system flowcharts, and program flowcharts. Students develop skills in working with these tools as they complete numerous systems design and documentation cases and assignments.
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AUTHOR INCORPORATES STRONG TRANSACTION ANALYSIS APPROACH TO AIS. This book provides a transaction analysis approach to today's accounting information systems with a focus on sources of data, key tasks, accounting records, and internal controls that comprise business cycles.
-
CONCEPTUAL FRAMEWORK CLEARLY DISTINGUISHES LEGAL AND PROFESSIONAL RESPONSIBILITIES. This book's conceptual framework emphasizes the professional and legal responsibilities of accountants, auditors and managers for the design, operation and control of AIS applications. The conceptual framework differentiates AIS applications that are legally subject to specific internal control standards from those that are not.
-
EVOLUTIONARY APPROACH PREPARES STUDENTS TO REVIEW AND ASSESS SYSTEMS. Today's accountants encounter accounting systems at all points on the technology continuum, from small business systems with manual procedures to advanced technology systems that automate all processes. This evolutionary approach begins with a conceptual model and focuses on system objectives, key tasks, and inherent risks. Students review examples of the same system with different technology. They gain insights into the impact of technology on a system's physical operation as well risks and control to reduce risks.
-
APPROACH HIGHLIGHTS INTERNAL CONTROLS BASED ON SAS AND COSO FRAMEWORKS. This book presents a conceptual model for internal controls based on Statement on Auditing Standards (SAS) No. 109 and the Committee of Sponsoring Organizations of the Treadway Commission (COSO) frameworks. This SAS 109/COSO model takes a risk-based approach to discuss control issues for both low-level and advanced technology environments.
-
BOOK INTRODUCES A VARIETY OF SYSTEMS DESIGN AND DOCUMENTATION TOOLS. Students examine various approaches and methodologies used in systems analysis and design, including structured design, object-oriented design, computer-aided software engineering (CASE), and prototyping.
-
STUDENTS LEARN TO MASTER SYSTEM DOCUMENTATION TECHNIQUES. Your students become competent in the use of systems design and documentation tools and techniques. These include data flow diagrams (DFDs), entity relationship diagrams (ERDs), system flowcharts, and program flowcharts. Students develop skills in working with these tools as they complete numerous systems design and documentation cases and assignments.