Using a business process
approach, this text integrates AIS topics to provide a strong conceptual foundation in
accounting systems and controls. Throughout the text, the authors emphasize the relevance
of the content to accountants and the roles that they play as designer, user and evaluator
of information systems. The text provides numerous problem-solving aids to help students
develop competencies in documenting and analyzing transaction cycles and AIS data,
identifying risks and controls, using accounting applications, and designing and
evaluating AIS. A set of core cases is used throughout each chapter to facilitate
integration. There is a comprehensive case at the end of the text that is designed to give
students further opportunity for integration of concepts and tools. For instructors
emphasizing database design and accounting applications, a database design project is also
integrated in the text. A supplement is available to help students learn how a relational
database (MS Access) can be used to implement an AIS.
Frederick L. Jones is a
Professor of Accounting at the University of Massachusetts at Dartmouth. He received an
M.B.A. at the University of Maryland, and a D.B.A. at Boston University. His research
interests include information systems, auditing and financial accounting, and he has
related publications in the Journal of Accounting and Public Policy and the Journal
of Accounting Literature. Dr. Jones is a CPA and has professional experience in
internal auditing and public accounting. He is a member of the American Accounting
Association, American Institute of CPAs, Beta Alpha Psi, and Beta Gamma Sigma.
Dasaratha V. Rama obtained
her B.Tech. degree in Electrical Engineering from the Indian Institute of Technology,
Delhi and her Ph.D. degree in Business Administration from the University of Iowa. She has
previously taught at Bentley College and University of Massachusetts, Dartmouth, and is
currently a Professor of Accounting and Information Systems at Texas A&M International
University. Rama has published extensively in the areas of Information Systems, Auditing,
and Accounting Education. She served as the Editor of a monograph titled Learning by
Doing: Service Learning in Accounting, published by the American Association for
Higher Education. Rama also is a Certified Management Accountant.
Table of Contents:
I. ACCOUNTING INFORMATION
SYSTEMS: CONCEPTS AND TOOLS.
1. Introduction to
Accounting Systems.
2. Business Processes and AIS Data.
3. Documenting Accounting Systems.
4. Identifying Risks and Controls in Business Processes.
II. UNDERSTANDING AND
DEVELOPING ACCOUNTING SYSTEMS.
5. Understanding and
Designing Accounting Data.
6. Understanding and Designing Queries and Reports.
7. Understanding and Designing Forms.
III. TRANSACTION CYCLES
AND ACCOUNTING APPLICATIONS.
8. Using Accounting
Applications.
9. The Acquisition Cycle-Purchasing and Receiving.
10. The Acquisition Cycle-Claim Recognition and Payments.
11. The Revenue Cycle.
IV. MANAGING INFORMATION
TECHNOLOGY AND SYSTEMS DEVELOPMENT.
12. Using Technology to
Enhance Business Processes.
13. Accounting Systems: Managing the IT Environment.
14. Accounting Systems Development.
Comprehensive Case: Harmony Music Shop.
Index.
744 pages