Core Concepts of Accounting Information Systems 14th Edition By Mark Simkin, James Worrell, Arline Savage
$30.00
Secure checkout
Instant digital download
PDF document
Document details
- Pages
- 527
- File size
- 20.99 MB
- Format
- Digital PDF
- Course
- Accounting
- Category
- eBook[PDF]
Sign in or create a free account to continue. Your purchase will be saved in My Downloads.
About this ebook
Core Concepts of Accounting Information Systems (14th Edition) by Mark G. Simkin, James L. Worrell, and Arline A. Savage provides a comprehensive overview of how information technology intersects with accounting principles to manage organizational data. [1]
The book is structurally divided into 16 chapters covering foundational concepts, technical infrastructure, internal controls, business processes, cyber security, and database management. [1]
Part I: Foundational Concepts & Technology
- Chapter 1: Accounting Information Systems and the Accountant – Explores the vital role of AIS in organizations, career paths (such as forensic accounting and IT auditing), and how AIS supports financial, managerial, tax, and auditing functions. [1]
- Chapter 2: Accounting on the Internet – Details the impact of the internet, electronic commerce (B2B and B2C), data communication, and financial reporting on the web (including XBRL). [1]
- Chapter 3: Information Technology and AISs – Examines hardware, software, and networking infrastructures that capture, process, store, and output accounting data. [1]
- Chapter 4: Accounting and Data Analytics – Introduces big data, data analysis techniques, and predictive analytics tools used by modern accountants to support corporate decision-making. [1, 2]
- Chapter 5: Integrated Accounting and Enterprise Software – Covers packaged accounting software, enterprise resource planning (ERP) systems, and corporate performance management frameworks. [1, 2]
Part II: Internal Controls, Auditing & Risk Management
- Chapter 6: Introduction to Internal Control Systems and Risk Management – Breaks down the components of control frameworks (such as COSO and COBIT) used to safeguard assets and ensure financial data integrity.
- Chapter 7: Computer Controls for Organizations and Accounting Information Systems – Analyzes general controls, application controls, logical security, physical security, and disaster recovery planning.
- Chapter 10: Cybercrime, Fraud, and Ethics – Covers computer-based fraud techniques, ethical responsibilities of accountants, and defensive tools against cyber threats.
- Chapter 11: Information Technology Auditing – Explains the process of auditing through and around the computer, utilizing computer-assisted audit techniques (CAATs). [1, 2]
Part III: Business Processes & Systems Development
- Chapter 8: Accounting Information Systems and Business Processes: Part I – Examines the revenue cycle (sales and cash receipts) and the expenditure cycle (purchasing and cash disbursements).
- Chapter 9: Accounting Information Systems and Business Processes: Part II – Focuses on production, human resources, payroll, and specialized vertical cycles (e.g., manufacturing, services, and government fund accounting).
- Chapter 12: Documenting Accounting Information Systems – Teaches system documentation techniques, including data flow diagrams (DFDs), document flowcharts, and system flowcharts.
- Chapter 13: Developing and Implementing Effective Accounting Information Systems – Outlines the Systems Development Life Cycle (SDLC), highlighting planning, analysis, design, implementation, and maintenance phases. [1, 2]
Part IV: Database Design & Management
- Chapter 14: Database Design – Introduces relational database concepts, entity-relationship (E-R) diagrams, and data modeling foundations.
- Chapter 15: Organizing and Manipulating the Data in Databases – Focuses on data normalization, structures, and Structured Query Language (SQL) for extracting financial information.
- Chapter 16: Database Forms and Reports – Details the design and generation of operational input forms and customized output reports used by stakeholders. [1, 2]
File included
ScholarFriends.com-ebook-epub-core-concepts-of-accounting-information-systems-14e-mark-simkin-james-worrell-a.pdf
20.99 MB