會(huì)計(jì)信息系統(tǒng)

內(nèi)容概要

　　This book provides an introduction to accounting information from the accountant's perspective.In my search for AIS text book to use in undergraduate and graduate courses to teach studentsacross different countries， I discovered a number of excellent books on the subject thoseemphasize computerized information systems and use accounting applications liberally. Thesetexts are more appropriate for a course in systems analysis than for accounting. It is sometimedifficult to use these books indifferent cultures given specific examples from one culture only.

作者簡(jiǎn)介

作者:(美)莫杜德·拉赫曼(Mawdudur Rahman)

書籍目錄

Part 1 IntroductionChapter1  Accounting Information Systems - An Overview    Introduction    Objectives of Financial Accounting    Objectives of Managerial AccountingChapter2  AIS and MIS    Attributes and Principles of Accounting Information    Users of Accounting Information Systems    The Roles of Accountants in the AIS    Systems Concepts and the AIS    The Computer and Accounting Information in Historical Perspective    Summary    Review Questions, Discussion Questions, and Problems and Cases    Suggested Readings    AIS and Its Environment    Introduction    Elements of A Systems Definition    Systems in Action    A Systems Definition of the AIS    Defining the Computer Assisted Accounting Information System (CAAIS)    The Internal Environment    The External Environment    Summary    Review Questions, Discussion Questions, and Problems and Cases    Suggested ReadingsChapter3  The Accounting Systems    Introduction    The Structure of the Accounting Systems    The Accounting Cycle    Computerized Accounting Systems    Summary    Review Questions, Discussion Questions, and Problems and Cases    Suggested ReadingsPart 2 The AIS：Components and InterfacesChapter4  The Human Component of the AIS    Introduction    Human Involvement in an AIS    Managerial and Behavioral Aspects of the Human Side of an AIS    Dysfunctional Behavior and Motivation  :    Summary    Review Questions, Discussion Questions, and Problems and Cases    Suggested ReadingsChapter5  The Hardware Component    Introduction    Input Characteristics and Devices    Central Processing Unit Characteristics    Secondary Storage Devices    Output Characteristics and Devices    Data Communications Characteristics and Devices    Summary    Review Questions, Discussion Questions, and Problems and Cases     Suggested ReadingsChapter6  The Software Component    Introduction    The Operating Systen    General Purpose Software    Applications Software    Summary    Review Questions, Discussion Questions, and Problems and Cases    Suggested ReadingsChapter7  The Data Component: Characteristics, Storage, and Retrieval    Introduction    The Nature of Data    Data Structure    Database Structures    Data Update and Retrieval    Database Management    Data Versus Information    Summary    Review Questions, Discussion Questions, and Problems and Cases    Suggested-ReadingsPart 3 The Dynamics of the AISChapter8  Processing Principles and Practices    Introduction    Computer Operations    A CAAIS Example    Data Processing Issues    Control Issues in the CAAIS    Security and Privacy in Computer Processing     Summary    Review Questions, Discussion Questions, and Problems and Cases    Suggested ReadingsChapter9  The Traditional Software Development Life Cycle    Introduction    The Context for the Traditional Life Cycle    The MIS Master Plan    The Software Development Life Cycle (SDLC)    Summary    Review Questions, Discussion Questions, and Problems and Cases    Suggested ReadingsChapter10  AIS in Operation: Revenue Cycle    Introduction    Accounting Transaction Processing Cycles    Controls in Organizations    Core Controls    A Control Framework: Operating Controls    AIS in Operation: Revenue Cycle    Framework for Revenue Cycle    Elements of the Revenue Generating Subsystems    Operating Controls in Revenue Cycle    Summary     Review Questions, Discussion Questions, and Problems and Cases     Suggested ReadingsPart 4 The AIS at WorkChapter11 AIS in Operation: Expenditure Cycle, Cash Control, Payroll and    Inventory    Introduction    Expenditure Cycle for Purchases    Control of Cash Transactions    Payroll Accounting    Inventory Control    Electronic Operating Controls Systems    Summary    Review Questions, Discussion Questions, and Problems and CasesChapter12  AIS Controls    Introduction    Internal Accounting Controls (IAC)    Control in Automated Systems    Summary    Review Questions, Discussion Questions, and Problems and Cases    Suggested Readings    Appendix 12: Excerpts From the Report of the AICPA Special Advisory    Committee on Internal Accounting ControlChapter13  AIS in Management Controls    Introduction    AIS Characteristics and Criteria for Management Control    AIS Data Support for Management Control    AIS-MIS Use Mix in Management Control    Accountants and Management Control Interface    Management Control Decisions Using AIS    Summary    Review Questions, Discussion Questions, and Problems and Cases    Suggested Readings    Appendix 13A: GTE's Cost and Schedule Performance System    Appendix 13B: Management Control Cycle of the Synex CorporationChapter14  Strategic Decisions: DSS, AIS, and AI/ES    Introduction    Strategic Planning: An Overview    Strategic Management    AIS in Corporate Planning    Decision Support Systems (DSS)    Artificial Intelligence (AI) and Expert Systems (ES)    Summary    Review Questions, Discussion Questions, and Problems and Cases    Suggested ReadingsChapter15  Current Issues in Accounting Information Systems    Introduction    Web Accounting    Enterprise Resource Planning (ERP)    Financial Supply Chain Management (FSCM)    Benefits of Financial Supply Chain    Other Innovative Technologies in Accounting Transactions Processing    Summary    Review Questions, Discussion Questions, and Problems and Cases

編輯推薦

This book provides an introduction to accounting information from the accountant's perspective.In my search for AIS text book to use in undergraduate and graduate courses to teach studentsacross different countries, I discovered a number of excellent books on the subject thoseemphasize computerized information systems and use accounting applications liberally. Thesetexts are more appropriate for a course in systems analysis than for accounting. It is sometimedifficult to use these books indifferent cultures given specific examples from one culture only.

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