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Offering concise, user-friendly coverage, Moscove, Simkin, and Bagranoff's essential text presents the basic concepts of accounting information systems. Completely updated and revised, the tenth edition provides the latest information on the Internet, e-commerce, software, databases, and more. Readers will discover how accounting information systems collect, record, and store business data; learn how to develop effective internal control systems; and examine the accountant's role in designing, developing, implementing, and maintaining these systems.
Knowing how an accounting information systems gather and transform data into useful decision-making information is fundamental knowledge for accounting professionals. Mark Simkin, Jacob Rose, and Carolyn S. Norman's essential text, Core Concepts of Accounting Information Systems, 13th Edition helps students understand basic AIS concepts and provides instructors the flexibility to support how they want to teach the course.
Accounting Information systems (AIS) have become indispensable in the field, and this book provides clear guidance for students or professionals needing to get up to speed. Designed to suit a one-semester AIS course at the graduate, undergraduate, or community college level, Core Concepts of Accounting Information Systems explores AIS use and processes in the context of modern-day accounting. Coverage includes conceptual overviews of data analytics, accounting, and risk management, as well as detailed discussion of business processes, cybercrime, database design and more to provide a well-rounded introduction to AIS. Case studies reinforce fundamental concepts using real-world scenarios that encourage critical thinking, while AIS-at-Work examples illustrate complex procedures or concepts in everyday workplace situations. Test Yourself questions allow students to gauge their level of understanding, while End of Chapter questions stimulate application of new skills through problems, cases, and discussion questions that facilitate classroom dialogue. Practical, current, relevant, and grounded in everyday application, this book is an invaluable resource for students of managerial accounting, tax accounting, and compliance.
Offering concise, user-friendly coverage of core topics, this essential text provides a strong foundation for courses in Accounting Information Systems and gives instructors the flexibility they need to meet their individual course objectives. The text is an excellent stand-alone resource for a shorter course in accounting information systems, or the perfect foundation textbook for a longer class in which you choose to integrate other materials such as software manuals, casebooks, and readings. Newly updated and revised for 2005, the Ninth Edition welcomes new coauthor Carolyn Strand Norman, and provides the latest information on e-commerce, XBRL, enterprise-wide software, data modeling and databases, computer technology, and more. Students will discover how accounting information systems collect, record, and store business data; learn how to develop effective internal control systems; and examine the accountant’s role in designing, developing, implementing, and maintaining accounting information systems.
The name areas for AIS, as identified by the AAA Committee on Contemporary Approach to Teaching AIS, are all addressed. * Real world cases are woven into the text material. * Each chapter highlights a real world case or concept in the AIS at Work feature.
Using a business process approach, this text integrates AIS topics to provide a strong conceptual foundation in accounting systems and controls. Throughout the text, the authors emphasize the relevance of the content to accountants and the roles that they play as designer, user and evaluator of information systems. The text provides numerous problem-solving aids to help students develop competencies in documenting and analyzing transaction cycles and AIS data, identifying risks and controls, using accounting applications, and designing and evaluating AIS. A set of core cases is used throughout each chapter to facilitate integration. There is a comprehensive case at the end of the text that is designed to give students further opportunity for integration of concepts and tools. For instructors emphasizing database design and accounting applications, a database design project is also integrated in the text. A supplement is available to help students learn how a relational database (MS Access) can be used to implement an AIS.
Get the database skills that are in demand More and more organizations are turning to database management systems to manage their accounting and other operational data. These organizations are looking for accountants with database skills and a good understanding of information technology. With Chang and Ingraham’s Data Modeling and Database Design: Using Access to Build a Database you can develop the skills needed to build an actual accounting information system. Taking an approach that is both conceptual and practical, this book will help you understand the theory of data modeling, as well as its application and ultimate implementation in database design. Key Features: Step-by-step detailed instructions show how to model and design three essential processes of an accounting information system: the sales/collection process, the acquisition/payment process, and the human resources/payroll process. Presents data modeling from an REA (resource-event-agent) perspective. The approach is software-independent, but utilizes Microsoft Access 2003 to implement the data models throughout the text. Multiple-choice and detailed problems at the end of each chapter reinforce learning. Includes a CD-ROM containing the additional data and forms you will need to complete each chapter.
Hurt's Accounting Information Systems, 2e continues to take a fresh new approach that puts judgment and critical thinking, not technology, at the heart of the AIS course. Using a conversational writing style appealing to students, this book presents AIS as an art as much as a science. AIS is presented as a set of fundamental ideas and concepts that can be applied in various organisational contexts. Students are provided with vocabulary they will need to succeed in the profession and ensuring that they can communicate clearly and effectively about accounting information systems with both accountants and nonaccountants.The text end-of-chapter exercises and assessment tools are all competency-based, distilling knowledge to its essential elements and then encouraging students to use those essential elements to think for themselves.