Accounting information systems

This book is intended for an introductory course on accounting information systems, at either the undergraduate of graduate level. It is assumed that readers have had a course in basic accounting principles. Background in computer programming is also desirable but not essential. This text contains strong coverage of control concepts and techniques, accounting cycles, and the fundamentals of data processing systems auditing. Thus, it is particularly appropriate for programs that require a systems course prior to the auditing course.

This new volume stresses information, communication, and networking technology applied within the context of transaction cycles and internal control structure. Transaction cycles are a conceptual approach to the study of accounting information systems. Also features Internet resources, electronic tax record retention requirements, expanded coverage of data encryption techniques, business reengineering, expanded coverage of object-oriented programming, digital signatures, bar coding, and automatic identification technology.