Page 6 - Accounting Information Systems

Contents

Preface xvii

Acknowledgments xxvi

Dedication xxvii

Part I Overview of Accounting Information
Systems 1

Chapter 1 The Information System: An Accountant’s
Perspective 3

THE INFORMATION ENVIRONMENT 4
What Is a System? 5
An Information Systems Framework 7
AIS Subsystems 9
A General Model for AIS 10
Acquisition of Information Systems 14
ORGANIZATIONAL STRUCTURE 15
Business Segments 15
Functional Segmentation 16
The Accounting Function 19
The Information Technology Function 20
THE EVOLUTION OF INFORMATION SYSTEM MODELS 24
The Manual Process Model 24
The Flat-File Model 25
The Database Model 27
The REA Model 28
Enterprise Resource Planning Systems 31
THEROLEOFTHEACCOUNTANT 31
Accountants as Users 32
Accountants as System Designers 32
Accountants as System Auditors 32
SUMMARY 33

Chapter 2 Introduction to Transaction Processing 41
AN OVERVIEW OF TRANSACTION PROCESSING 42
Transaction Cycles 42
ACCOUNTING RECORDS 44
Manual Systems 44
The Audit Trail 50

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