Page 4 - Accounting Information Systems
P. 4
Brief Contents
Preface xvii
Part I Overview of Accounting Information
Systems 1
Chapter 1 The Information System: An
Accountant’s Perspective 3
Chapter 2 Introduction to Transaction
Processing 41
Chapter 3 Ethics, Fraud, and Internal Control 111
Part II Transaction Cycles and Business
Processes 151
Chapter 4 The Revenue Cycle 153
Chapter 5 TheExpenditureCyclePartI:
Purchases and Cash Disbursements
Procedures 217
Chapter 6 TheExpenditureCyclePartII: Payroll
Processing and Fixed Asset
Procedures 265
Chapter 7 The Conversion Cycle 305
Chapter 8 Financial Reporting and Management
Reporting Systems 349
Part III Advanced Technologies in Accounting
Information 395
Chapter 9 Database Management Systems 397
Chapter 10 The REA Approach to Database
Modeling 459
Chapter 11 Enterprise Resource Planning Systems
489
Chapter 12 Electronic Commerce Systems 523
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