圣智学习

本书是“高等院校双语教学适用教材会计”之第5版，全书分5部分共17章，它在前一版的基础上进行了全面的更新，使读者能够获得目前最新的关于业务流程系统开发方法、IT治理及战略、安全、内部控制以及《萨班斯-奥克斯利法案》等相关方面的内容。该书可供各大院校作为教材使用，也可供从事相关专业的从业人员作为参考书使用。
与以前的版本相比，第五版的《会计信息系统》在内容上进行了全面的更新，使读者能够获得目前最新的关于业务流程、系统开发方法、IT治理及战略、安全、内部控制以及《萨班斯-奥克斯利法案》等相关方面的内容。除此之外，本书的特点还表现在以下几个方面：（1）运用概念性框架；（2）明晰会计信息系统的演变过程；（3）强调内部控制；（4）引入系统设计和文件工具的内容。本书在结构上分为五个部分，共17章。在每一章后都配有大量的习题，有的章节还设有附录，这部分教学辅助内容，读者可以从书后所附的光盘中获取。

出版者的话
导读
Brief Table of Contents
PART 1 OVERVIEW OF ACCOUNTING INFORMATION SYSTEMS
　CHAPTER 1 THE INFORMATION SYSTEM: AN ACCOUNTANT\'S PERSPECTIVE
　　The Information Environment
　　　What Is a System?
　　　An Information Systems Framework
　　　AIS Subsystems
　　　A General Model for AIS
　　　Acquisition of Information Systems
　　Organizational Structure
　　　Business Segments
　　　Functional Segmentation
　　The Accounting Function
　　　The Information Technology Function
　　　The Evolution of Information System Models
　　　The Manual Process Model
　　　The Flat-File Model
　　　The Database Model
　　　The REA Model
　　　ERP Systems
　　The Role of the Accountant
　　　Accountants as Users
　　　Accountants as System Designers
　　　Accountants as System Auditors
　　Summary
　CHAPTER 2 INTRODUCTION TO TRANSACTION PROCESSING
　　An Overview of Transaction Processing
　　　Transaction Cycles
　　　The Expenditure Cycle
　　　The Conversion Cycle
　　　The Revenue Cycle
　　Accounting Records
　　　Manual Systems
　　　The Audit Trail
　　　Computer-Based Systems
　　Documentation Techniques
　　　Data Flow Diagrams and Entity Relationship Diagrams
　　　Flowcharts
　　　Record Layout Diagrams
　　Computer-Based Accounting Systems
　　　Differences between Batch and Real-Time Systems
　　　Alternative Data Processing Approaches
　　　Batch Processing Using Real-Time Data Collection
　　　Real-Time Processing
　　　Summary
　　　Appendix 见光盘
　CHAPTER 3 ETHICS, FRAUD, AND INTERNAL CONTROL
　　Ethical Issues in Business
　　　Business Ethics
　　　Computer Ethics
　　　Sarbanes-Oxley Act and Ethical Issues
　　Fraud and Accountants
　　　Definitions of Fraud
　　　Factors that Contribute to Fraud
　　　Financial Losses from Fraud
　　　The Perpetrators of Frauds
　　　Fraud Schemes
　　Internal Control Concepts and Techniques
　　　SAS 78/COSO Internal Control Framework
　　Summary
……
　PART 2 TRANSACTION CYCLES AND BUSINESS PROCESSES
CHAPTER 4 THE REVENUE CYCLE
　The Conceptual System
　CHAPTER 5 THE EXPENDITURE CYCLE PART !: PURCHASES AND CASH DISBURSEMENTS PROCEDURES
　CHAPTER 6 THE EXPENDITURE CYCLE PART I1: PAYROLL PROCESSING AND FIXED ASSET PROCEDURES
　CHAPTER 7 THE CONVERSION CYCLE
　CHAPTER 8 FINANCIAL REPORTING AND MANAGEMENT REPORTING SYSTEMS
PART 3 ADVANCED TECHNOLOGIES IN ACCOUNTING INFORMATION
　CHAPTER 9 DATABASE MANAGEMENT SYSTEMS
　CHAPTER 10 THE REA APPROACH TO BUSINESS PROCESS MODELING
　CHAPTER 11 ENTERPRISE RESOURCE PLANNING SYSTEMS
　CHAPTER 12 ELECTRONIC COMMERCE SYSTEMS
PART 4 SYSTEMS DEVELOPMENT ACTIVITIES
　CHAPTER 13 MANAGING THE SYSTEMS DEVELOPMENT LIFE CYCLE
　CHAPTER 14 CONSTRUCT, DELIVER, AND MAINTAIN SYSTEMS PROJECT
PART 5 COMPUTER CONTROLS AND AUDITING
　CHAPTER 15 IT CONTROLS PART Ⅰ: SARBANES-OXLEY AND IT GOVERNANCE
　CHAPTER 16 IT CONTROLS PART Ⅱ: SECURITY AND ACCESS
　CHAPTER 17 IT CONTROLS PART Ⅲ: SYSTEMS DEVELOPMENT, PROGRAM CHANGES, AND APPLICATION CONTROLS