Accounting information systems: theory and practice
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Englewood Cliffs, NJ
Prentice Hall
1992
|
| Ausgabe: | 2. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIX, 715 S. graph. Darst. |
| ISBN: | 0130060321 |
Internformat
MARC
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| 100 | 1 | |a Leitch, Robert A. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Accounting information systems |b theory and practice |c Robert A. Leitch ; K. Roscoe Davis |
| 250 | |a 2. ed. | ||
| 264 | 1 | |a Englewood Cliffs, NJ |b Prentice Hall |c 1992 | |
| 300 | |a XIX, 715 S. |b graph. Darst. | ||
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| 337 | |b n |2 rdamedia | ||
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| 650 | 4 | |a Accounting |x Data processing | |
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| 700 | 1 | |a Davis, K. R. |e Verfasser |4 aut | |
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Datensatz im Suchindex
| _version_ | 1804120238702198784 |
|---|---|
| adam_text | CONTENTS
1 INFORMATION PROCESSING: AN OVERVIEW 1
Introduction 1
Management Use of Accounting Information 5
Transaction Processing 5
Decision Making, Planning, and Control Activities 5
Product and Service Use of Information 5
Strategic Use of Information 6
Information as a Resource 6
Accounting and Information 7
Accounting Information 7
The Role of the Accountant 8
Definition of Information Systems and Information Processing 8
General Definition 8
Historical Perspective 9
General Characteristics of Information Systems 13
i
Generalized Accounting Cycle 14
Data Sources 14
Summary 16
Selected References 17
Review Questions 17
Cases 18
2 ACCOUNTING INFORMATION SYSTEM CONCEPTS
AND DIMENSIONS 22
Introduction 22
General Systems Model 23
Definition of Systems 23
Dimensions of Accounting Information Processing 23
Data Processing (Elements) 23
Managerial Activities 24
Activity Levels 25
Organizational Functions 27
Information and Management System 29
Major Components 30
System vs. Component Approach 32
Types of Information Systems 33
Transaction Processing System 34
Office Automation System 34
Management Information Systems 35
Decision Support Systems 35
Executive Information System 35
An Information System Framework 36
A Systematic Procedure for System Design and Development 37
Information System Life Cycle 37
AICPA Phases to Systems Development 38
Summary 39
Selected References 40
Review Questions 41
Cases 41
3 ORGANIZATIONAL AND BEHAVIORAL PRINCIPLES 46
Overview 46
Organizational Theory 47
Organizational Structure 51
Structure and Process 51
Criteria for Assessing Structure and Process 51
Basic Framework 52
Adaptive Framework 55
CONTEf
Decision and Transaction Flow Network 58
Data Structure 58
Information Systems Structure 59
Centralized Systems 59
Distributed Systems 59
Integrated Systems 60
Summary 60
Organization of Accounting and MIS Department 60
MIS Location Issues 60
Controllership and Treasurership Functions 61
Organization of Information Systems Department 63
Management of Information Systems 63
Behavioral Concepts 64
Basic Motivation Concepts 64
Levels of Management 67
Impact of Information Systems on Business Organizations 70
Summary 70
Selected References 71
Review Questions 72
Cases 73
4 DECISION MAKING, INFORMATION, AND COMMUNICATION
CONCEPTS 87
Overview 87
Conceptual Framework for Decision Making 88
Decision Making Systems 88
Decision Making Process 88
Types of Decision Making Systems 90
Information and Communication Concepts—Overview 94
Measurement 94
Communication 95
Form, Screen, and Reported Design 96
Value of Accounting Information 97
Relevance, Timing, and Accuracy 97
Competitive Value of Accounting Information 98
Summary 100
Module A: Decision Making Theory—Overview 101
Decision Making Process 102
Descriptive Theory 102
Decision Models and Search Process 103
Module B: The Value of Information 105
Selected References 110
Review Questions 111
Cases 111
5 INFORMATION TECHNOLOGY 117
Introduction 117
Hardware Components 118
Central Processing Unit 118
Input/Output Devices 121
Secondary Storage Devices 125
Additional Hardware Concepts 129
Software and Operating Systems 131
Operating Systems: Functions, Types, Structure 132
Operating System Components 132
File Maintenance and Database Management Systems 135
Application and End user Programs 135
Programming Languages 135
Advanced Software Concepts 138
Summary 141
Selected References 142
Review Questions 142
Cases 143
6 MICROCOMPUTER AND LOCAL AREA NETWORK (LAN)
PROCESSING TECHNOLOGY 148
Introduction 148
Hardware 149
CPU 149
Operating Systems 151
Communication 152
Storage 153
User Interface 153
Personal Productivity and End User Software 153
Word Processing 154
Spreadsheets 154
Databases 154
Communication Packages 154
Graphics 154
Statistical 155
Summary 155
Accounting Software 155
End User Applications 156
Minicomputers 156
Local Area Networks 157
Technology 158
Network Protocol 158
Hardware Sharing 161
Sharing Data and Communication 161
Electronic Mail and Office Automation 162
Stand Alone System 162
Network Administration 162
LAN Summary 163
Micro—Mainframe Links 163
Summary 164
Selected References 164
Review Questions 164
Cases 165
7 SYSTEM STRUCTURES AND ASSOCIATED HARDWARE 167
Batch Processing and On Line Processing 168
Batch Processing 168
On line Processing 171
Evolution of Accounting Systems 173
Traditional Manual Accounting Systems 173
Computerized Transaction Processing Systems 173
Management Information Systems (MIS) 174
Decision Support Systems (DSS) 179
Executive Information System (EIS) 179
Office Information Systems 180
Distributed Processing and Data Networks 180
Characteristics of Distributed Processing Systems 180
Partitioned vs. Duplicate Data 181
Autonomy of Data Processing Operations 181
Network Structures 185
Distributed System Hardware: Telecommunication Equipment 189
Telecommunications 189
Communication Control Units 190
Terminals 191
Summary 193
Selected References 193
Review Questions 193
Cases 194
8 DATA FLOW DIAGRAMS, SYSTEMS FLOWCHARTING,
AND DOCUMENTATION 200
Basic Concepts 200
Data Flow Diagrams 201
System Flowcharts 205
Systems Flowcharting Techniques 207
System Flowchart Illustrations 209
Manual Illustration 209
Batch Processing 210
On Line Interactive Processing 212
Document Flowchart 212
Systems Flowchart Utilization 217
Preparing Data Flow Diagrams and System Flowcharts 217
Systems Documentation 218
Systems Definition 219
Program Documentation 220
Operator Instructions 220
Documentation Control and Summary 221
Summary 222
Selected References 222
Review Questions 222
Cases 223
9 FILE MANAGEMENT ACCOUNTING SYSTEMS 233
Introduction 233
Data Hierarchy and Keys 235
Data Item (Element), Field, Record, and File 235
Keys 235
Data Classification and Coding 237
Single File Organization and Access 240
Sequential Files 241
Indexed Sequential Files 241
Direct Access and Random Files 242
Multiple Application Single File Access 242
Linked List 243
Indexing (Inverted Lists or Files) 245
Processing Modes 245
Weakness in the File Oriented Approach 246
Data Redundancy 246
Data Dependence 246
Lack of Compatiblity and Flexibility 247
Lack of Data Integration 247
Summary 248
Selected References 248
Review Questions 249
Cases 249
10 DATABASE ACCOUNTING INFORMATION SYSTEMS 254
Introduction 254
Database Processing 255
Components of Database Processing 256
Users 256
Database Administrator 258
The Database 259
Data Structure 262
Database Management System (DBMS) 269
Operation and Use of Database Processing 274
Database Use 274
Backup and Recovery 276
Summary of Advantages and Disadvantages of Database
Processing 277
Advantages 277
Disadvantages 278
Comparison of Advantages and Disadvantages 279
Summary 279
Selected References 280
Review Questions 280
Appendix: REA Accounting Model 281
Cases 283
11 CONTROL STRUCTURE 288
Internal Control and Risk 288
Objective of Control Systems 288
Control Structure 291
Control Environment 296
Accounting System 299
Control Procedures 300
Control Procedures for Advanced EDP Systems 310
On line Input Control Procedures (Passwords) 311
Distributed Processing and Communication Procedures 313
Integrated Systems 314
Database Control Procedures 314
Spreadsheet Controls 316
Local Area Network Controls 317
Summary 317
Selected References 318
Review Questions 319
Cases 320
12 STRUCTURED SYSTEMS ANALYSIS AND DESIGN CONCEPTS:
ANALYSIS AND DEFINITION OF THE SYSTEM 345
Introduction 345
General Approaches to Systems Analysis and Design 348
Structured Approach to Systems Analysis and Design 349
Steering Committee and Project Teams 352
Systems Boundaries 353
Problem Definition 355
Feasibility Study 356
Analysis 360
Systems Evaluation and Operational Review 364
Summary 366
Appendix: Shared Data Environment—Analysis and Design 367
Selected References 367
Review Questions 368
Cases 369
13 STRUCTURED SYSTEMS ANALYSIS AND DESIGN CONCEPTS:
DESIGN AND IMPLEMENTATION 379
Objective of Systems Design and Implementation 379
Strategy for Change 381
Modular Concept 381
Planning Change 382
Structured Design 382
General (Conceptual) Systems Design 382
Detailed Systems Design and Vendor Selection 385
Implementation 394
Alternate Systems Analysis and Design 399
Prototyping 399
End User Development 400
Case 401
Spreadsheet Analysis and Design 402
Summary 404
Appendix: Scheduling the Analysis, Definition, Design,
and Implementation of Information Systems—PERT 405
Selected References 407
Review Questions 407
Cases 408
14 PRODUCTION AND INVENTORY SYSTEMS 426
Objective 426
Traditional Production and Inventory Systems 427
Contemporary Logistics Systems 428
Decision and Transaction Processing Characteristics 429
Basic Environmental Considerations 429
Logistics Subsystems 432
Production Operations 433
Flexible Manufacturing Systems (FMS) 434
Planning and Scheduling 435
Engineering and Product Design 439
Maintenance 441
Quality Control 441
Purchasing 442
Inventory 443
Information Systems 444
Cost Accounting System 445
Transaction Processing Networks 445
Information Retrieval Considerations 446
Traditional Job Cost System: Microcomputer Illustration 447
Traditional Batch Processing Illustration 450
Database Extension 453
Risk and Internal Control 454
Summary 455
Appendix: A Manual Purchasing, Receiving, and Inventory System 455
Selected References 459
Review Questions 460
Cases 460
15 MARKETING SYSTEMS AND THE REVENUE CYCLE 472
Objective 472
Decision and Transaction Processing Characteristics 473
Environmental Considerations and Information Flow 473
Market Decision Support Systems 474
Marketing Decision Support System Illustration 476
Marketing Organization 478
Marketing Subsystems 479
Transaction Processing Revenue Cycle 484
Coordination of Subsystems and Supporting Systems 495
Interface with Logistical and Protection Systems 496
Marketing Systems Inherent and Control Risks 496
Summary 497
Appendix 498
Manual System Illustration: Order Entry 498
Batch Processing Illustration: Order Entry, Accounts Receivable,
and Sales Analysis 498
Selected References 501
Review Questions 502
Cases 502
16 FINANCIAL INFORMATION SYSTEMS 519
Objective 519
Financial Decision Making Activities 520
Financial Planning and Budgeting 521
Cash Management and Funds Acquisition 521
Capital Budgeting 521
Environmental Considerations 522
Financial Accounting Information Systems 522
Financial Accounting Transaction Processing Network 522
Reporting Needs and General Ledger 523
Accounts Receivable 527
Inventory and Purchasing 528
Accounts Payable 530
Payroll and Personnel 533
Facilities Management 537
Summary 538
Selected References 539
Review Questions 539
Cases 540
17 DECISION SUPPORT SYSTEMS 551
Introduction 551
Planning and Control Models and Systems 557
Corporate Planning and Control Systems 557
Types of Analysis 558
Planning System 559
Examples of Planning Models 560
Information System 561
Modeling Systems 563
Equations 568
Control Structure 569
Budget Process 569
Spreadsheets 570
Simulation 574
Financial Planning System 575
Artificial Intelligence and Expert Systems 576
Summary 579
Appendix: Master Budget Preparation—Illustration 580
Current Financial Position 581
Sales Forecast 582
Production Plan 582
Manufacturing Plan 583
Purchasing Budget 585
Selling and Administrative Expense Budget 585
Income Statement 585
Cash Budget 587
Statement of Changes in Financial Position 590
Decision Making and Sensitivity Analysis 590
References 591
Review Questions 592
Cases 592
18 LARGE SCALE SYSTEMS 604
Introduction 604
Electronic Data Interchange 605
EDI Analysis and Design 608
EDI Risk and Control 608
Electronic Data Interchange Applications 609
An Integrated Manufacturing Company 611
The Distributed Processing Environment 612
Overview of Major Subsystems 613
Worldwide Distributed Processing 621
Overview 622
The Field Information Systems (FIS) 623
In Factory Distributed Processing 625
Carolina Wood Products 626
Summary 627
Selected References 628
Review Questions 628
Cases 629
19 SYSTEMS FOR SMALL ENTREPRENEURIAL
ENTERPRISES 636
Introduction 636
Characteristics of the Small Entrepreneurial Business
Environment 637
Entrepreneurial Strategy and Organization 639
Information and Reporting Requirements 640
Developing an Overall Information System Strategy
and System Design 643
Selection Criteria 644
Implementation 645
Summary 645
Internal Control 646
Small Systems for CPA Firms 648
Impact of Client Microcomputer Systems on the Accounting
Profession 650
Summary 650
Appendix A: Microcomputer Illustration 651
Data Files 651
Transaction Processing Routines 655
Reports 659
Management Information 662
xiv CONTENTS
Appendix B: Small Business Manual Systems 663
General 663
Ledgerless Bookkeeping 666
Cash Registers and Other Manual Processing Devices 668
Other Manual Procedures 668
Illustration of Manual Sales Processing System for a Small
Business 669
Appendix C: Risks and Controls for Mini and Microcomputer
Systems 669
Selected References 673
Review Questions 674
Cases 675
20 COMPUTER AUDITING 684
Introduction and Audit Risk 684
EDP Audit Process 686
Preliminary Review 686
Assessment of Preliminary Review 688
Detailed Review Stages 689
Reliance on EDP Controls 690
Tests of Compliance 690
Evaluation of Controls 692
Substantive Testing Phase 693
Generalized Audit Software 693
Advanced EDP Systems 694
Auditing Procedures 694
Audit Trails in Advanced Systems 695
Planning and Timing the Audit for Advanced Computer Systems 696
Use of Microcomputers in the Audit Process 696
Reporting on the Control Structure 697
Summary 698
Selected References 699
Review Questions 700
Cases 700
Index 706
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| spelling | Leitch, Robert A. Verfasser aut Accounting information systems theory and practice Robert A. Leitch ; K. Roscoe Davis 2. ed. Englewood Cliffs, NJ Prentice Hall 1992 XIX, 715 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Datenverarbeitung Accounting Data processing Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Managementinformationssystem (DE-588)4074518-1 gnd rswk-swf Informationssystem (DE-588)4072806-7 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 s Informationssystem (DE-588)4072806-7 s DE-604 Managementinformationssystem (DE-588)4074518-1 s Davis, K. R. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=003793580&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Leitch, Robert A. Davis, K. R. Accounting information systems theory and practice Datenverarbeitung Accounting Data processing Rechnungswesen (DE-588)4048732-5 gnd Managementinformationssystem (DE-588)4074518-1 gnd Informationssystem (DE-588)4072806-7 gnd |
| subject_GND | (DE-588)4048732-5 (DE-588)4074518-1 (DE-588)4072806-7 |
| title | Accounting information systems theory and practice |
| title_auth | Accounting information systems theory and practice |
| title_exact_search | Accounting information systems theory and practice |
| title_full | Accounting information systems theory and practice Robert A. Leitch ; K. Roscoe Davis |
| title_fullStr | Accounting information systems theory and practice Robert A. Leitch ; K. Roscoe Davis |
| title_full_unstemmed | Accounting information systems theory and practice Robert A. Leitch ; K. Roscoe Davis |
| title_short | Accounting information systems |
| title_sort | accounting information systems theory and practice |
| title_sub | theory and practice |
| topic | Datenverarbeitung Accounting Data processing Rechnungswesen (DE-588)4048732-5 gnd Managementinformationssystem (DE-588)4074518-1 gnd Informationssystem (DE-588)4072806-7 gnd |
| topic_facet | Datenverarbeitung Accounting Data processing Rechnungswesen Managementinformationssystem Informationssystem |
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