Accounting Information Systems. Understanding Business Processes. 4th Edition

  • ID: 3335961
  • Book
  • 776 Pages
  • John Wiley and Sons Ltd
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Accounting Information Systems: understanding business processes is the fourth edition of the leading Australian and New Zealand textbook available to students who are required to study a subject on accounting information systems. A well–established and widely used textbook, the new edition continues to detail the important role of accounting and information systems in business. As students of accounting are required to possess a firm understanding of accounting information systems and how they impact upon various core business processes, the text explores the business processes that are central to many organisations and explains the many issues associated with accounting information systems.

New to the fourth edition

- New chapter on eXtensible Business Reporting Language (XBRL), which is a language for the electronic communication of business and financial data that is revolutionising business reporting around the world.
- The five transaction cycle chapters contain an integrated case study AB Hi–Fi extending across all five chapters.
- Thoroughly rewritten chapter 15, Ethics and cybercrime, considers the issues of ethics associated with accounting information systems, and the importance of managing internal controls to remove the risk of fraudulent activity and cybercrime.
- Expanded coverage on internal controls relating to corporate and ITgovernance.

Wiley wishes you every success with your accounting studies.
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Preface

Part 1 Systems fundamentals 1

CHAPTER 1 Introduction 3

Part 2 Systems characteristics and considerations 39

CHAPTER 2 Business processes 41

CHAPTER 3 Database concepts I 101

CHAPTER 4 Database concepts II 139

CHAPTER 5 XBRL reporting 199

CHAPTER 6 Systems documentation 229

CHAPTER 7 Internal controls I 289

CHAPTER 8 Internal controls II 333

Part 3 Systems in action 393

CHAPTER 9 Transaction cycle the revenue cycle 397

CHAPTER 10 Transaction cycle the expenditure cycle 443

CHAPTER 11 Transaction cycle the production cycle 491

CHAPTER 12 Transaction cycle the HR management and payroll cycle 539

CHAPTER 13 Transaction cycle the general ledger and financial reporting cycle 579

CHAPTER 14 Systems development 629

Part 4 Systems issues 627

CHAPTER 15 Auditing and governance of accounting information systems 679

CHAPTER 16 Ethics and cybercrime 715

Glossary 743

Index 751
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Brett Considine
Alison Parkes
Karin Olesen
Yvette Blount
Derek Speer
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