Accounting information systems: transaction processing and controls
This well-known text provides students with the knowledge of information systems needed to begin their accounting careers. It emphasizes systems as an accounting discipline while providing technological competence. It teaches from an accounting, rather than a MIS, perspective. Provides balanced coverage of systems, EDP Controls, and auditing of systems. Modular approach allows for teaching flexibility.
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PARTI Accounting and Systems Concepts 1 A Model for Processing Accounting Information
Managerial Accounting Systems
Systems Concepts and Accounting
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accounting information systems accounting system accounting transactions accounts payable accounts receivable activities analysis application program application software application systems assets audit auditors backup balance batch processing budget cash receipts changes checks clerk computer files computer program computer system computerized Control total copy cost accounting data base management data entry data entry clerk data flow diagram DBMS design team direct access documents employees equipment errors evaluate example expenditure cycle expert system flowchart identify Illustration implementation input internal control inventory key field ledger main storage mainframe manual manufacturing master record method on-line real-time system operations organization output package payroll performance personnel processor production project team purchase order Required responsibility revenue cycle secondary storage segregation of duties sequential files shows specific storage device stored structure study team summarizes system design system development transaction file update vendor voucher