Solutions Manual for Accounting Information Systems 2nd by Donna Kay 0132991322
Product details:
- ISBN-10 : 0132991322
- ISBN-13 : 978-0132991322
- Author: Donna Kay
Kay/Ovlia is designed to assist readers as they explore the crossroads of accounting and IT—the very place where they’ll learn how to gain a competitive edge in the accounting field. To help them on their journey, this text presents information on how to develop communication, leadership, strategic and critical thinking, a customer focus, an interpretation of converging information, and technological skills.
Table contents:
Part I Conceptual Foundations of Accounting Information Systems Chapter 1 Accounting Information Systems: An Overview INTRODUCTION SYSTEMS, DATA, AND INFORMATION WHAT IS AN AIS? WHY STUDY ACCOUNTING INFORMATION SYSTEMS? AIS Topics Are Tested on the New CPA Exam THE ROLE OF THE AIS IN THE VALUE CHAIN PROVIDING INFORMATION FOR DECISION MAKING Decision Structure. THE AIS AND CORPORATE STRATEGY SUMMARY AND CASE CONCLUSION AIS IN ACTION CHAPTER QUIZ DISCUSSION QUESTIONS PROBLEMS Case 1-1 AnyCompany, Inc.: An Ongoing Comprehensive Case Case 1-2 Ackoff's Management Misinformation Systems Case 1-3 The Howard Leasing Company AIS IN ACTION SOLUTIONS Quiz Key Chapter 2 Overview of Business Processes INTRODUCTION INFORMATION NEEDS AND BUSINESS ACTIVITIES INFORMATION NEEDS. INTERACTION WITH EXTERNAL AND INTERNAL PARTIES. BUSINESS CYCLES. TRANSACTION PROCESSING: THE DATA PROCESSING CYCLE DATA INPUT DATA STORAGE Coding Techniques. Chart Of Accounts. Audit Trail. DATA PROCESSING INFORMATION OUTPUT ROLE OF THE AIS Key Terms AIS IN ACTION Chapter Quiz DISCUSSION QUESTIONS Problems Case 2-1 Any Company, Inc.: An Ongoing Comprehensive Case Case 2-2 S&S, Inc. Case 2-3 Bar Harbor Blueberry Farm AIS IN ACTION SOLUTIONS Quiz Key Chapter 3 Systems Development and Documentation Techniques Learning Objectives INTRODUCTION DATA FLOW DIAGRAMS Elements in a Data Flow Diagram Data sources and destinations Data flows Processes Data stores Data Dictionary Subdividing the DFD FLOWCHARTS Flowchart Symbols Document Flowcharts System Flowcharts SUMMARY AND CASE CONCLUSION KEY TERMS CHAPTER QUIZ DISCUSSION QUESTIONS Problems Case 3-1 Any Company, Inc.: An Ongoing Comprehensive Case .Case 3-2 Dub 5 Chapter 4 Relational Databases Learning Objectives INTRODUCTION Files Versus Databases The Importance and Advantages of Database Systems DATABASE SYSTEMS Logical and Physical Views of Data The Data Dictionary DBMS Languages RELATIONAL DATABASES Types of Attributes Case Study: Designing a Relational Data Base for S&L Basic Requirements of a Relational Database Two Approaches to Database Design Query 1. Query 2 Query 3 Query 4 DATABASE SYSTEMS AND THE FUTURE OF ACCOUNTING Summary and Case Conclusion Key Terms AIS IN ACTION Chapter Quiz COMPREHENSIVE PROBLEM Table 4-14 Butler Financing Company Spreadsheet DISCUSSION QUESTIONS PROBLEMS .Case 4-1 AnyCompany, Inc.: An Ongoing Comprehensive Case Case 4-2 Research Projects AIS IN ACTION CHAPTER QUIZ COMPREHENSIVE CASE SOLUTION Part II Control and Audit of Accounting Information Systems Chapter 5 Computer Fraud and Security Learning Objectives Introduction AIS THREATS INTRODUCTION TO FRAUD Misappropriation of Assets Fraudulent Financial Reporting SAS No. 99: The Auditor's Responsibility to Detect Fraud WHO PERPETRATES FRAUD AND WHY IT OCCURS Pressures Heavy losses or high, undiversified risk Opportunities Rationalizations COMPUTER FRAUD Computer Fraud Classifications Processor Computer instructions Data Output COMPUTER FRAUD AND ABUSE TECHNIQUES PREVENTING AND DETECTING COMPUTER FRAUD Summary and Case Conclusion Key Terms AIS IN ACTION CHAPTER QUIZ Discussion Questions. PROBLEMS Case 5-1 David L. Miller: Portrait of a White-collar Criminal Case 5-2 Lexsteel Corporation CHAPTER QUIZ Chapter 6 Control and Accounting Information Systems Learning Objectives INTRODUCTION Why AIS Threats Are Increasing Why Control and Security Are Important OVERVIEW OF CONTROL CONCEPTS CONTROL FRAMEWORKS COBIT Framework COSO's Enterprise Risk Management Framework The ERM Framework versus the Internal Control Framework THE INTERNAL ENVIRONMENT Management's Philosophy, Operating Style, and Risk Appetite The Board of Directors Commitment to Integrity, Ethical Values, and Competence Organizational Structure Methods of Assigning Authority and Responsibility Human Resources Standards External Influences OBJECTIVE SETTING
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