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会计信息系统(第五版)

会计信息系统(第五版)

作者:(美)詹姆斯·霍尔

出版社:东北财经大学出版社

出版时间:2007-09-01

ISBN:9787811220919

定价:¥68.00

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内容简介
  本书是“高等院校双语教学适用教材会计”之第5版,全书分5部分共17章,它在前一版的基础上进行了全面的更新,使读者能够获得目前最新的关于业务流程系统开发方法、IT治理及战略、安全、内部控制以及《萨班斯-奥克斯利法案》等相关方面的内容。该书可供各大院校作为教材使用,也可供从事相关专业的从业人员作为参考书使用。 与以前的版本相比,第五版的《会计信息系统》在内容上进行了全面的更新,使读者能够获得目前最新的关于业务流程、系统开发方法、IT治理及战略、安全、内部控制以及《萨班斯-奥克斯利法案》等相关方面的内容。除此之外,本书的特点还表现在以下几个方面:(1)运用概念性框架;(2)明晰会计信息系统的演变过程;(3)强调内部控制;(4)引入系统设计和文件工具的内容。本书在结构上分为五个部分,共17章。在每一章后都配有大量的习题,有的章节还设有附录,这部分教学辅助内容,读者可以从书后所附的光盘中获取。
作者简介
暂缺《会计信息系统(第五版)》作者简介
目录
出版者的话
导读
Brief Table of Contents
PART 1 OVERVIEW OF ACCOUNTING INFORMATION SYSTEMS
 CHAPTER 1 THE INFORMATION SYSTEM: AN ACCOUNTANT'S PERSPECTIVE
  The Information Environment
   What Is a System?
   An Information Systems Framework
   AIS Subsystems
   A General Model for AIS
   Acquisition of Information Systems
  Organizational Structure
   Business Segments
   Functional Segmentation
  The Accounting Function
   The Information Technology Function
   The Evolution of Information System Models
   The Manual Process Model
   The Flat-File Model
   The Database Model
   The REA Model
   ERP Systems
  The Role of the Accountant
   Accountants as Users
   Accountants as System Designers
   Accountants as System Auditors
  Summary
 CHAPTER 2 INTRODUCTION TO TRANSACTION PROCESSING
  An Overview of Transaction Processing
   Transaction Cycles
   The Expenditure Cycle
   The Conversion Cycle
   The Revenue Cycle
  Accounting Records
   Manual Systems
   The Audit Trail
   Computer-Based Systems
  Documentation Techniques
   Data Flow Diagrams and Entity Relationship Diagrams
   Flowcharts
   Record Layout Diagrams
  Computer-Based Accounting Systems
   Differences between Batch and Real-Time Systems
   Alternative Data Processing Approaches
   Batch Processing Using Real-Time Data Collection
   Real-Time Processing
   Summary
   Appendix 见光盘
 CHAPTER 3 ETHICS, FRAUD, AND INTERNAL CONTROL
  Ethical Issues in Business
   Business Ethics
   Computer Ethics
   Sarbanes-Oxley Act and Ethical Issues
  Fraud and Accountants
   Definitions of Fraud
   Factors that Contribute to Fraud
   Financial Losses from Fraud
   The Perpetrators of Frauds
   Fraud Schemes
  Internal Control Concepts and Techniques
   SAS 78/COSO Internal Control Framework
  Summary
……
 PART 2 TRANSACTION CYCLES AND BUSINESS PROCESSES
CHAPTER 4 THE REVENUE CYCLE
 The Conceptual System
 CHAPTER 5 THE EXPENDITURE CYCLE PART !: PURCHASES AND CASH DISBURSEMENTS PROCEDURES
 CHAPTER 6 THE EXPENDITURE CYCLE PART I1: PAYROLL PROCESSING AND FIXED ASSET PROCEDURES
 CHAPTER 7 THE CONVERSION CYCLE
 CHAPTER 8 FINANCIAL REPORTING AND MANAGEMENT REPORTING SYSTEMS
PART 3 ADVANCED TECHNOLOGIES IN ACCOUNTING INFORMATION
 CHAPTER 9 DATABASE MANAGEMENT SYSTEMS
 CHAPTER 10 THE REA APPROACH TO BUSINESS PROCESS MODELING
 CHAPTER 11 ENTERPRISE RESOURCE PLANNING SYSTEMS
 CHAPTER 12 ELECTRONIC COMMERCE SYSTEMS
PART 4 SYSTEMS DEVELOPMENT ACTIVITIES
 CHAPTER 13 MANAGING THE SYSTEMS DEVELOPMENT LIFE CYCLE
 CHAPTER 14 CONSTRUCT, DELIVER, AND MAINTAIN SYSTEMS PROJECT
PART 5 COMPUTER CONTROLS AND AUDITING
 CHAPTER 15 IT CONTROLS PART Ⅰ: SARBANES-OXLEY AND IT GOVERNANCE
 CHAPTER 16 IT CONTROLS PART Ⅱ: SECURITY AND ACCESS
 CHAPTER 17 IT CONTROLS PART Ⅲ: SYSTEMS DEVELOPMENT, PROGRAM CHANGES, AND APPLICATION CONTROLS
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