Accounting information systems

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  • (BQ) Part 1 book "Accounting information systems" has contents: The information system - An accountant’s perspective; introduction to transaction processing; ethics, fraud, and internal control; the revenue cycle; the conversion cycle; financial reporting and management reporting systems,... and other contents.

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  • (BQ) Part 2 book "Accounting information systems" has contents: Database management systems; the REA approach to database modeling; enterprise resource planning systems; electronic commerce systems; managing the systems development life cycle; construct, deliver, and maintain systems project,...and other contents.

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  • (BQ) Part 1 book "Core concepts of accounting information systems" has contents: Accounting information systems and the accountant, information technology and AISs, documenting accounting information systems, data modeling, organizing and manipulating the data in databases,...and other contents.

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  • (BQ) Part 2 book "Core concepts of accounting information systems" has contents: Accounting information systems and business processes, accounting and enterprise software; computer crime, ethics, and privacy; introduction to internal control systems; developing and implementing effective accounting information systems,...and other contents.

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  • Distinguish between data and information, explain fundamental decisions an organization makes, identify the transactional information that passes between internal and external parties and an AIS, describe the major business processes present in most companies,... As the main contents of the lesson chapter 1 "Accounting information systems - An overview". Invite you to consult

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  • This chapter explain what an accounting information system (AIS) is and describe the basic functions it performs, discuss why studying the design and management of an AIS is important, explain the role played by the AIS in a company’s value chain and discuss ways that the AIS can add value to a business, describe and contrast the basic strategies and strategic positions that a business can adopt.

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  • (BQ) Part 2 book "Accounting information systems" has contents: Electronic data processing systems, revenue cycle processes, procurement and human resource business processes, the production business process, systems planning, analysis, and design, data management concepts,...and other contents.

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  • (BQ) Part 1 book "Accounting information systems" has contents: Accounting information systems - An overview, systems techniques and documentation, ebusiness and ecommerce, transaction processing and the internal control process, fraud examination and fraud management, information security.

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  • (BQ) Part 1 book "Corporate accounting information systems" has contents: Information systems in accounting and finance - a contemporary overview; control theories - management by design, data management, data processing and databases - storage and conversion; control theories - management by design,...and other contents.

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  • (BQ) Part 2 book "Corporate accounting information systems" has contents: Corporate transaction processing - the revenue cycle, Risk and risk exposure: fraud management and computer crime, accounting information systems development - managing change, accounting information systems audit - towards a world of CAATs,...and other contents.

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  • (BQ) Part 2 book "Accounting information systems" has contents: The revenue cycle - sales to cash collections; the expenditure cycle - purchasing to cash disbursements; the production cycle; the human resources management and payroll cycle; general ledger and reporting system.

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  • Chapter 1 - Accounting information systems: An overview. This chapter explain what an accounting information system (AIS) is and describe the basic functions it performs, discuss why studying the design and management of an AIS is important, explain the role played by the AIS in a company’s value chain and discuss ways that the AIS can add value to a business, describe and contrast the basic strategies and strategic positions that a business can adopt.

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  • Chapter 2 - Overview of business processes. The goal is for you to learn: Explain the three basic functions performed by an accounting information system (AIS), describe the documents and procedures used in an AIS to collect and process transaction data, discuss the types of information that can be provided by an AIS, describe the basic internal control objectives of an AIS and explain how they are accomplished.

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  • Chapter 1 - Role and purpose of accounting information systems. When you've finished studying this chapter, and completing the activities at its conclusion, you should be able to: Define “accounting information systems”, discuss why AIS is an important area of study for future accountants, compare and contrast AIS with other areas of accounting, explain the structure of most AIS, locate and evaluate information sources on AIS.

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  • Chapter 3 - Internal controls. When you've finished studying this chapter, and completing the activities at its conclusion, you should be able to: Define internal control and explain its importance in the accounting information system, explain the basic purposes of internal control and its relationship to risk, describe and give examples of various kinds of risk exposures,...

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  • Chapter 4 - Management concepts. When you've finished studying this chapter, and completing the activities at its conclusion, you should be able to: Summarize and explain the importance of COSO's enterprise risk management - integrated framework; define business process management, including a generalized model of BPM; list and discuss some basic principles of business process management; explain expectancy theory; apply all three topics within the context of accounting information systems.

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  • Chapter 7 - Data flow diagramming. When you've finished studying this chapter, and completing the activities at its conclusion, you should be able to: Explain the symbols and design considerations associated with DFDs; compare and contrast flowcharts and DFDs with regard to purpose, content, structure, and use in accounting information systems; discuss the ways in which DFDs are used in AIS work; construct a leveled set of DFDs; design normalized database tables from a DFD.

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  • Chapter 8 - REA modeling. When you've finished studying this chapter, and completing the activities at its conclusion, you should be able to: Compare and contrast view-driven and event-driven accounting information systems, use REA modeling to represent an event-driven AIS, use a REA model to design a relational database for an event-driven AIS.

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  • Chapter 15 - Decision-making models and knowledge management. When you've finished studying this chapter, and completing the activities at its conclusion, you should be able to: Discuss and give examples of the concept of information overload, including causes, symptoms, and countermeasures; explain the nature of decision models and knowledge management; explain why those two topics are important in the study of accounting information systems;...

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  • Lecture Fundamental accounting principles - Chapter 7: Accounting information systems. After completing this chapter you should be able to: Identify the principles and components of accounting information systems, explain the goals and uses of special journals, describe the use of controlling accounts and subsidiary ledgers.

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