1. CHAPTER 1: ACCOUNTING INFORMATION SYSTEMS AND THE ACCOUNTANT
2. 1.1 INTRODUCTION: WHY STUDY ACCOUNTING INFORMATION SYSTEMS?
3. 1.2 CAREERS IN ACCOUNTING INFORMATION SYSTEMS
4. 1.3 ACCOUNTING AND IT
5. 1.4 WHAT ARE ACCOUNTING INFORMATION SYSTEMS?
6. 1.5 WHAT’S NEW IN ACCOUNTING INFORMATION SYSTEMS?
7. SUMMARY
8. KEY TERMS YOU SHOULD KNOW
9. TEST YOURSELF
10. DISCUSSION QUESTIONS
11. PROBLEMS
12. CASE ANALYSES
13. READINGS AND OTHER RESOURCES
14. ANSWERS TO TEST YOURSELF
15. CHAPTER 2: ACCOUNTING ON THE INTERNET
16. 2.1 INTRODUCTION
17. 2.2 THE INTERNET AND WORLD WIDE WEB
18. 2.3 XBRL—FINANCIAL REPORTING ON THE INTERNET
19. 2.4 ELECTRONIC BUSINESS
20. 2.5 PRIVACY AND SECURITY ON THE INTERNET
21. SUMMARY
22. KEY TERMS YOU SHOULD KNOW
23. TEST YOURSELF
24. DISCUSSION QUESTIONS
25. PROBLEMS
26. CASE ANALYSES
27. READINGS AND OTHER RESOURCES
28. ANSWERS TO TEST YOURSELF
29. CHAPTER 3: INFORMATION TECHNOLOGY AND AISS
30. 3.1 INTRODUCTION
31. 3.2 THE IMPORTANCE OF INFORMATION TECHNOLOGY TO ACCOUNTANTS
32. 3.3 INPUT, PROCESSING, AND OUTPUT DEVICES
33. 3.4 SECONDARY STORAGE DEVICES
34. 3.5 DATA COMMUNICATIONS AND NETWORKS
35. 3.6 COMPUTER SOFTWARE
36. SUMMARY
37. KEY TERMS YOU SHOULD KNOW
38. TEST YOURSELF
39. DISCUSSION QUESTIONS
40. PROBLEMS
41. CASE ANALYSES
42. READINGS AND OTHER RESOURCES
43. ANSWERS TO TEST YOURSELF
44. CHAPTER 4: ACCOUNTING AND DATA ANALYTICS
45. 4.1 INTRODUCTION
46. 4.2 BIG DATA
47. 4.3 ANALYZING DATA
48. 4.4 ENABLING TECHNOLOGIES AND TOOLS
49. 4.5 DATA ANALYTICS AND THE ACCOUNTING PROFESSION
50. SUMMARY
51. KEY TERMS YOU SHOULD KNOW
52. TEST YOURSELF
53. DISCUSSION QUESTIONS
54. PROBLEMS
55. CASE ANALYSES
56. READINGS AND OTHER RESOURCES
57. ANSWERS TO TEST YOURSELF
58. CHAPTER 5: INTEGRATED ACCOUNTING AND ENTERPRISE SOFTWARE
59. 5.1 INTRODUCTION
60. 5.2 INTEGRATED ACCOUNTING SOFTWARE
61. 5.3 ENTERPRISE-WIDE INFORMATION SYSTEMS
62. 5.4 SELECTING A SOFTWARE PACKAGE
63. SUMMARY
64. KEY TERMS YOU SHOULD KNOW
65. TEST YOURSELF
66. DISCUSSION QUESTIONS
67. PROBLEMS
68. CASE ANALYSES
69. READINGS AND OTHER RESOURCES
70. ANSWERS TO TEST YOURSELF
71. CHAPTER 6: INTRODUCTION TO INTERNAL CONTROL SYSTEMS AND RISK MANAGEMENT
72. 6.1 INTRODUCTION
73. 6.2 COSO INTERNAL CONTROL—INTEGRATED FRAMEWORK
74. 6.3 ENTERPRISE RISK MANAGEMENT
75. 6.4 EXAMPLES OF CONTROL ACTIVITIES
76. 6.5 MONITORING INTERNAL CONTROL SYSTEMS
77. 6.6 TYPES OF CONTROLS
78. 6.7 EVALUATING CONTROLS
79. SUMMARY
80. KEY TERMS YOU SHOULD KNOW
81. TEST YOURSELF
82. DISCUSSION QUESTIONS
83. PROBLEMS
84. CASE ANALYSES
85. READINGS AND OTHER RESOURCES
86. ANSWERS TO TEST YOURSELF
87. CHAPTER 7: COMPUTER CONTROLS FOR ORGANIZATIONS AND ACCOUNTING INFORMATION SYSTEMS
88. 7.1 INTRODUCTION
89. 7.2 ENTERPRISE-LEVEL CONTROLS
90. 7.3 GENERAL CONTROLS FOR INFORMATION TECHNOLOGY
91. 7.4 APPLICATION CONTROLS FOR TRANSACTION PROCESSING
92. SUMMARY
93. KEY TERMS YOU SHOULD KNOW
94. TEST YOURSELF
95. DISCUSSION QUESTIONS
96. PROBLEMS
97. CASE ANALYSES
98. READINGS AND OTHER RESOURCES
99. ANSWERS TO TEST YOURSELF
100. CHAPTER 8: ACCOUNTING INFORMATION SYSTEMS AND BUSINESS PROCESSES: PART I
101. 8.1 INTRODUCTION
102. 8.2 BUSINESS PROCESS FUNDAMENTALS
103. 8.3 COLLECTING AND REPORTING ACCOUNTING INFORMATION
104. 8.4 THE SALES PROCESS
105. 8.5 THE PURCHASING PROCESS
106. 8.6 CURRENT TRENDS IN BUSINESS PROCESSES
107. SUMMARY
108. KEY TERMS YOU SHOULD KNOW
109. TEST YOURSELF
110. DISCUSSION QUESTIONS
111. PROBLEMS
112. CASE ANALYSES
113. READINGS AND OTHER RESOURCES
114. ANSWERS TO TEST YOURSELF
115. CHAPTER 9: ACCOUNTING INFORMATION SYSTEMS AND BUSINESS PROCESSES: PART II
116. 9.1 INTRODUCTION
117. 9.2 THE RESOURCE MANAGEMENT PROCESS
118. 9.3 THE PRODUCTION PROCESS
119. 9.4 THE FINANCING PROCESS
120. 9.5 BUSINESS PROCESSES IN SPECIAL INDUSTRIES
121. 9.6 BUSINESS PROCESS REENGINEERING
122. SUMMARY
123. KEY TERMS YOU SHOULD KNOW
124. TEST YOURSELF
125. DISCUSSION QUESTIONS
126. PROBLEMS
127. CASE ANALYSES
128. READINGS AND OTHER RESOURCES
129. ANSWERS TO TEST YOURSELF
130. CHAPTER 10: CYBERCRIME, FRAUD, AND ETHICS
131. 10.1 INTRODUCTION
132. 10.2 CYBERCRIME AND FRAUD
133. 10.3 EXAMPLES OF CYBERCRIME
134. 10.4 PREVENTING AND DETECTING CYBERCRIME AND FRAUD
135. 10.5 ETHICAL ISSUES, PRIVACY, AND IDENTITY THEFT
136. SUMMARY
137. KEY TERMS YOU SHOULD KNOW
138. TEST YOURSELF
139. DISCUSSION QUESTIONS
140. PROBLEMS
141. CASE ANALYSES
142. READINGS AND OTHER RESOURCES
143. ANSWERS TO TEST YOURSELF
144. CHAPTER 11: INFORMATION TECHNOLOGY AUDITING
145. 11.1 INTRODUCTION
146. 11.2 THE AUDIT FUNCTION
147. 11.3 THE INFORMATION TECHNOLOGY AUDITOR’S TOOLKIT
148. 11.4 AUDITING COMPUTERIZED ACCOUNTING INFORMATION SYSTEMS
149. 11.5 INFORMATION TECHNOLOGY AUDITING TODAY
150. SUMMARY
151. KEY TERMS YOU SHOULD KNOW
152. TEST YOURSELF
153. DISCUSSION QUESTIONS
154. PROBLEMS
155. CASE ANALYSES
156. READINGS AND OTHER RESOURCES
157. ANSWERS TO TEST YOURSELF
158. CHAPTER 12: DOCUMENTING ACCOUNTING INFORMATION SYSTEMS
159. 12.1 INTRODUCTION
160. 12.2 WHY DOCUMENTATION IS IMPORTANT
161. 12.3 PRIMARY DOCUMENTATION TOOLS
162. 12.4 OTHER DOCUMENTATION TOOLS
163. 12.5 END-USER COMPUTING AND DOCUMENTATION
164. SUMMARY
165. KEY TERMS YOU SHOULD KNOW
166. TEST YOURSELF
167. DISCUSSION QUESTIONS
168. PROBLEMS
169. CASE ANALYSES
170. READINGS AND OTHER RESOURCES
171. ANSWERS TO TEST YOURSELF
172. CHAPTER 13: DEVELOPING AND IMPLEMENTING EFFECTIVE ACCOUNTING INFORMATION SYSTEMS
173. 13.1 INTRODUCTION
174. 13.2 THE SYSTEMS DEVELOPMENT LIFE CYCLE
175. 13.3 SYSTEMS PLANNING
176. 13.4 SYSTEMS ANALYSIS
177. 13.5 DETAILED SYSTEMS DESIGN AND ACQUISITION
178. 13.6 IMPLEMENTATION, FOLLOW-UP, AND MAINTENANCE
179. SUMMARY
180. KEY TERMS YOU SHOULD KNOW
181. TEST YOURSELF
182. DISCUSSION QUESTIONS
183. PROBLEMS
184. CASE ANALYSES
185. READINGS AND OTHER RESOURCES
186. ANSWERS TO TEST YOURSELF
187. CHAPTER 14: DATABASE DESIGN
188. 14.1 INTRODUCTION
189. 14.2 AN OVERVIEW OF DATABASES
190. 14.3 STEPS IN DEVELOPING A DATABASE USING THE RESOURCES, EVENTS, AND AGENTS (REA) APPROACH
191. 14.4 NORMALIZATION
192. SUMMARY
193. KEY TERMS YOU SHOULD KNOW
194. TEST YOURSELF
195. DISCUSSION QUESTIONS
196. PROBLEMS
197. CASE ANALYSES
198. READINGS AND OTHER RESOURCES
199. ANSWERS TO TEST YOURSELF
200. CHAPTER 15: ORGANIZING AND MANIPULATING THE DATA IN DATABASES
201. 15.1 INTRODUCTION
202. 15.2 CREATING DATABASE TABLES IN MICROSOFT ACCESS
203. 15.3 ENTERING DATA IN DATABASE TABLES
204. 15.4 EXTRACTING DATA FROM DATABASES: DATA MANIPULATION LANGUAGES (DMLs)
205. SUMMARY
206. KEY TERMS YOU SHOULD KNOW
207. TEST YOURSELF
208. DISCUSSION QUESTIONS
209. PROBLEMS
210. CASE ANALYSES
211. READINGS AND OTHER RESOURCES
212. ANSWERS TO TEST YOURSELF
213. CHAPTER 16: DATABASE FORMS AND REPORTS
214. 16.1 INTRODUCTION
215. 16.2 FORMS
216. 16.3 REPORTS
217. SUMMARY
218. KEY TERMS YOU SHOULD KNOW
219. TEST YOURSELF
220. DISCUSSION QUESTIONS
221. PROBLEMS
222. CASE ANALYSES
223. READINGS AND OTHER RESOURCES
224. ANSWERS TO TEST YOURSELF
225. GLOSSARY
226. INDEX
227. END USER LICENSE AGREEMENT

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