Accounting Information Systems

Part I: Introduction to Accounting Information Systems
Chapter 1: Accounting Information Systems
Chapter 2: Systems Techniques and Documentation
Chapter 3: eBusiness and eCommerce
Chapter 4: Transaction Processing and the Internal Control Process
Chapter 5: Fraud Examination and Fraud Management
Part II: Business Processes
Chapter 6: Information Security
Chapter 7: Electronic Data Processing Systems
Chapter 8: Revenue Cycle Processes
Chapter 9: Procurement and Human Resource Business Process
Chapter 10: The Production Business Process
Part III: Systems Development
Chapter 11: Systems Planning, Analysis, and Design
Chapter 12: Systems Project Management, Implementation, Operation, Control
Part IV: Contemporary Information Systems Technology
Chapter 13: Data Management Concepts
Chapter 14: Auditing Information Technology

For undergraduate or graduate courses in Accounting Information Systems.

Core coverage of business processes, transaction cycles, and internal controls.

An understanding of business processes is fundamental to contemporary auditing, and professional and legal considerations relating to an organization’s internal control processes. Following a Business Process Approach, Accounting Information Systems stresses information, communication, and networking technology within the context of business processes, transaction cycles and internal control structure.

Building on a Traditional Structure.
In many chapters Bodnar and Hopwood present a traditional structure that adds major concepts later in the chapter. The best examples of this approach can be found in:
• Chapter 4 Internal Control is presented and then applied in light of the Sarbanes-Oxley Act, and then to both large and small business.
• Chapters 7 through 9–that cover revenue, expenditure, human resources and production cycles–present the traditional cycles using the easy-to-understand and widely-popular Business Process Modeling Notation. For each transaction cycle, fully electronic, real-time systems are presented first and followed by batch and manual systems.

Extensive Learning Aids.
Learning aids give students interesting and engaging support while working through the text. Each chapter contains the following instructional aids:
• Learning Objectives
• Text Boxes with Cases in Point
• Glossary
• Chapter Quizzes
• Review Questions
• Web Research Assignments
• Annotated Webliography
• Crossword Puzzles

An Extensive CPA Examination Problem Set.
This text features an extensive CPA examination problem set pertaining to business processes and internal controls with complete answers and explanations in the Instructor’s Manual.

The Complete Picture.
The text culminates with Chapter 13 and a presentation of risk-based systems auditing. The full array of auditing tools and methods are available as the traditional approaches are adapted for service-oriented architectures.

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