Accounting Information Systems: A Cycle Approach

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9780060455095: Accounting Information Systems: A Cycle Approach

Takes a cycles approach to accounting information systems (AIS) analysis with excellent integration of subsystems. The Third Edition has been updated to reflect changes in practice. There is a new chapter on systems implementation, along with greater coverage of accounting cycles, auditing, controls, and their relation to EDP. Treatment provides a good balance between hardware and software design. Emphasis is on applications, with discussion of how to incorporate AIS into the total business organization. Includes chapters on microcomputers and production control systems, additional end-of-chapter problems, and a new comprehensive case study. Prerequisites are intermediate accounting and some computer science.

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This introductory textbook, written primarily for accountancy students, explains basic information systems theory and attempts to give the reader a working knowledge of systems analysis and design techniques and an exposure to the several fundamental accounting information systems inherent in most business firms. The text includes a certain amount of computer hardware and software information necessary to update and augment the student's level of knowledge in this area. Each chapter is followed by a set of review questions and a number of case studies and sample problems, some taken from the actual business environment and others adapted from professional examination papers.

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