Accounting Information Systems: Understanding Business Processes

ISBN-13: 9781742165554 / Angielski / Miękka / 2010 / 783 str.

Brett Considine; Alison Parkes; Karin Olesen

Opis

Accounting Information Systems: Understanding Business Processes is the third edition of the only local (Australian) textbook available to students who are required to study a subject on accounting information systems. Due to the converging role of accounting and information systems in business, students are required to possess a firm understanding of accounting information systems and how they impact upon various core business processes. As today's business world is governed by the recommendations of Sarbanes-Oxley and the accounting profession rebuilds its confidence with various stakeholders, the need for quality information and robust accounting information systems to paramount to an organisations ability to manage operations, make investment decisions, strategically plan, grow the business, and report accurately about financial performance.

Spis treści

Part 1

1. Introduction

Part 2 Systems characteristics and considerations

2. Business processes
3. Database Concepts
4. Database Concepts II
5. Systems documentation
6. Enterprise information systems
7. Internal Control overview
8. Internal controls II

Part 3 Systems in action

9. Transaction cycle – the revenue cycle
10. Transaction cycle – the expenditure cycle
11. Transaction cycle – the production cycle
12. Transaction cycle – human resource and payroll cycle
13. Transaction cycle – the general ledger and financial reporting cycle

Part 4 Systems issues

14. Systems development
15. Auditing of accounting information systems
16. Ethics, fraud and computer crime