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.
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