Accounting information systems:
Gespeichert in:
Hauptverfasser: | , |
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Format: | Buch |
Sprache: | English |
Veröffentlicht: |
Upper Saddle River, NJ
Prentice Hall
1998
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Ausgabe: | 7. ed. |
Schlagworte: | |
Online-Zugang: | Inhaltsverzeichnis |
Beschreibung: | XVII, 686 S. graph. Darst. |
ISBN: | 0137509782 |
Internformat
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Datensatz im Suchindex
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adam_text | Contents
Preface xiv
PART I: INTRODUCTION TO ACCOUNTING INFORMATION SYSTEMS l
CHAPTER 1 Accounting Information Systems: An Overview 1
Learning Objectives 1
Accounting Information Systems and Business Organizations 1
Information and decisions 1
Information systems 3
Transaction Processing Cycles 6
Internal control process 8
Accounting and Information Technology 10
The information system function 10
End-user computing 13
Quick-response technology 16
The Accountant and Systems Development 19
The nature of systems development 19
Behavioral considerations in systems development 20
Summary 22 • Glossary 23 • Chapter Quiz 24 • Questions and
Problems 25 • Answers to Chapter Quiz 30
CHAPTER 2 Systems Techniques and Documentation 31
Learning Objectives 31
Users of Systems Techniques 31
Use of systems techniques in auditing 31
Use of systems techniques in systems development 33
Systems Techniques 34
Flowcharting symbols 34
Symbol use in flowcharting 37
IPO and HIPO charts 38
Systems and program flowcharts 40
Logical dataflow diagrams 40
Logical data flow diagrams and structured analysis 41
Analytic, document, and forms distribution flowcharts 43
Analytic flowcharting illustration 45
Narrative techniques 50
Resource utilization analysis 51
Decision analysis techniques 53
Summary 55 • Glossary 56 • Chapter Quiz 57 • Review Problem 58 •
Questions and Problems 59 • Answers to Chapter Quiz 70
CONTENTS
CHAPTER 3 The Internet, Intranets, and Electronic Commerce 71
Learning Objectives 71
Electronic Commerce 71
Electronic networks 71
Commerce on the internet 75
Security for Electronic Transactions 79
Introduction 79
Types of encryption systems 79
Security Issues for Public-Key Encryption Systems 85
Cryptanalysis attacks 85
Factoring attacks 86
Key management 86
Applications of Electronic Commerce and Encryption Technology 89
Virtual cash systems 90
Privacy issues 90
Computer software and computer card systems 91
Summary 93 • Glossary 95 • Chapter Quiz 96 • Questions and
Problems 97 • Questions and Problems from the Appendix 102 •
Answers to Chapter Quiz 105 • Appendix: An Introduction to Computer
Technology 105
CHAPTER 4 Introduction to Transaction Processing 129
Learning Objectives 129
Transaction Flows: An Overview 129
Transaction flows in a manufacturing firm 129
Transaction cycles and application systems 131
Components of the Transaction Processing System 133
Inputs 133
Processing 133
Storage 134
Outputs 135
Designing Double-Entry Systems 135
A systems approach 135
Standard journal entries 137
Modes of transaction processing 138
Need for a chart of accounts 142
Designing a chart of accounts 143
Documentation 145
Coding Systems for Transaction Processing 145
Types of codes 145
Considerations in designing codes 147
Coding examples in accounting systems 148
Form Design and Records Retention Considerations 150
Form design considerations 151
Records retention considerations 151
Electronic tax-record retention requirements 152
Summary 152 • Glossary 153 • Chapter Quiz 154 • Review
CONTENTS Vii
Problem 155 • Solution to Review Problem 156 • Questions and
Problems 157 • Answers to Chapter Quiz 163
CHAPTER 5 Transaction Processing and the Internal
Control Process 164
Learning Objectives 164
The Necessity for Controls 164
Controls and exposures 164
Common exposures 164
Fraud and white-collar crime 166
Computer processing and exposures 168
Control objectives and transaction cycles 169
Components of the Internal Control Process 169
External influences concerning an entity and internal control 171
The impact of the business environment on internal control 172
Control environment 172
Risk assessment 179
Control activities 179
Information and communication 182
Monitoring 183
Transaction Processing Controls 184
General controls 185
Application controls 187
Preventative, detective, and corrective controls 191
Communicating the objectives of internal control 191
Goals and behavior patterns 192
Analysis of Internal Control Processes 194
Analytical techniques 194
Illustration of an internal control analysis 196
Summary 199 • Glossary 199 • Chapter Quiz 201 • Review
Problem 202 • Solution to Review Problem 203 • Questions and
Problems 203 • Answers to Chapter Quiz 214
CHAPTER 6 Computer and Information Systems Security 215
Learning Objectives 215
An Overview of Computer Security 215
The computer security system life cycle 215
The computer security system in the organization 216
Analyzing vulnerabilities and threats 216
Vulnerabilities and Threats 217
The seriousness of computer fraud 218
Individuals posing a threat to the computer system 219
Active threats to computer systems 221
The Computer Security System 225
The control environment 225
Controls for active threats 228
Controls for passive th reals 233
iii CONTENTS
Disaster Risk Management 234
Preventing disasters 234
Contingency planning for disasters 235
Summary 237 • Glossary 238 • Chapter Quiz 240 • Review
Problem 241 • Solution to Review Problem 241 • Questions and
Problems 242 • Answers to Chapter Quiz 252
CHAPTER 7 Revenue- and Expenditure-Cycle Applications 253
Learning Objectives 253
Revenue-Cycle Applications 254
Sales order processing 254
Types of sales order systems 259
Accounts receivable system 261
Transaction flows in an accounts receivable system 262
Sales returns and allowances 264
Write-off of accounts receivable 264
Other revenue-cycle application systems 265
Expenditure-Cycle Applications 266
Purchasing 266
Integrity of the purchasing application system 273
Payroll 274
Payroll processing requirements 277
Other expenditure-cycle application systems 279
Summary 280 • Glossary 280 • Chapter Quiz 281 • Review
Problem 282 • Solution to Review Problem 283 • Questions and
Problems 285 • Answers to Chapter Quiz 300
CHAPTER 8 Production- and Finance-Cycle Applications 301
Learning Objectives 301
Production-Cycle Applications 301
Production control 301
Inventory control 305
Just-in-time (JIT) production 306
Property accounting applications 307
Finance-Cycle Applications 309
Cash receipts: basic considerations 309
Cash-received-on-account application system 311
Lock-box collection systems 316
Cash sales application system 317
Cash disbursements application system 319
Voucher systems 324
Posting of payables 326
Other finance-cycle applications 326
Summary 327 • Glossary 328 • Chapter Quiz 328 • Review
Problem 330 • Solution to Review Problem 330 • Questions and
Problems 331 • Answers to Chapter Quiz 346
CHAPTER 9 Systems Development: A Survey 347
Learning Objectives 347
CONTENTS ix
The Systems Development Life Cycle 347
Organizational context of systems development 347
The systems development life cycle 349
Some conventional wisdom on the systems development life cycle 350
Business reengineering 353
Documentation Standards 356
Overview of systems development documentation 356
Maintenance of systems documentation standards 360
Systems Development Technologies and Practices 361
Analyst/programmer productivity control 361
Structured programming 361
Computer-aided software engineering (CASE) 362
Prototyping 364
Object-oriented technology 366
Reengineering 371
Program change control 371
Database administration 372
Auditor involvement in systems development 373
Usage of advanced techniques 373
Planning and Organizing a Systems Project 374
Project selection 374
The project team 374
Project breakdown into tasks and phases 376
Time estimates 377
Project accounting 380
Cost-overrun trends 382
Summary 382 • Glossary 383 • Chapter Quiz 384 • Review
Problem 385 • Solution to Review Problem 385 • Questions and
Problems 386 • Answers to Chapter Quiz 392
CHAPTER 10 Management Decision Making and Reports 393
Learning Objectives 393
Managers and Decisions 393
Planning and control 393
Decision making 394
Useful information for planning and control 398
Information properties and the degree of usefulness 399
The value of information 399
Software for decision making 401
Reporting to Management 403
Types of reports 403
Reporting systems 409
The financial and cost reporting systems 410
Responsibility accounting reporting systems 411
Profitability reporting systems 413
Summary 415 • Glossary 415 • Chapter Quiz 416 • Review
Problem 417 • Solution to Review Problem 418 • Questions and
Problems 419 • Answers to Chapter Quiz 427
X CONTENTS
PART II. CONTEMPORARY INFORMATION TECHNOLOGY 428
CHAPTER 11 File Processing and Data Management Concepts 428
Learning Objectives 428
Introductory Terminology 428
Fields, data items, attributes, and elements 428
Data occurrences 429
Fixed- and variable-length records 429
Record key and file sequence 432
The Evolution of Database Technology 433
Mainframe environments 434
Database management systems 434
On-line information services 434
Expert systems 435
Object-oriented programming 435
Hypertext systems 435
Intelligent database systems 435
Database Management Systems and their Architecture 436
Conceptual architecture 436
Database architecture at the logical level: logical data structures 438
Database architecture at the physical level 444
Economic relations between file organization techniques 451
Physical architecture, hardware, and response time 453
Database Management Systems and Databases in Practice 454
What database management systems do 454
Nonprogrammable database systems 457
Why database management systems are needed 457
Database documentation and administration 459
Summary 460 • Glossary 462 • Chapter Quiz 463 • Review
Problem 464 • Solution to Review Problem 464 • Questions and
Problems 465 • Answers to Chapter Quiz 471
CHAPTER 12 Distributed Information Systems and
Electronic Data Interchange 472
Learning Objectives 472
Distributed Information Systems 472
Distributed computing concepts 472
Network processing architectures for distributing data 475
Distributing data and computing resources 478
Electronic Data Interchange 480
Electronic funds transfer 485
Digital signatures 488
Summary 489 • Glossary 489 • Chapter Quiz 491 • Review
Problem 492 • Solution to Review Problem 493 • Questions and
Problems 493 • Answers to Chapter Quiz 498
CONTENTS XI
PART III: CONTEMPORARY APPLICATIONS OF
INFORMATION TECHNOLOGY 499
CHAPTER 13 Electronic Data Processing Systems 499
Learning Objectives 499
The Input System 499
Paper-based input systems 499
Paperless input systems 503
The Processing System 506
Paper-based processing systems 506
Paperless processing systems 517
The Output System 519
Summary 520 • Glossary 520 • Chapter Quiz 521 • Review
Problem 523 • Solution to Review Problem 523 • Questions and
Problems 523 • Answers to Chapter Quiz 539
CHAPTER 14 Quick-Response Sales and Manufacturing Systems 540
Learning Objectives 540
Automatic Identification Technology 540
Bar coding technology 541
Two of five 542
Characteristics of bar code symbology 543
Quick-Response Sales Systems 544
Components of quick-response sales systems 545
Transaction processing in quick-response sales systems 548
Special internal control considerations 550
Quick-Response Manufacturing Systems 550
Components of quick-response manufacturing systems 550
Transaction processing in quick-response manufacturing systems 554
Special internal control considerations 564
Summary 565 • Glossary 566 • Chapter Quiz 567 • Review
Problem 568 • Solution to Review Problem 568 • Questions and
Problems 569 • Answers to Chapter Quiz 574
CHAPTER 15 Auditing Information Technology 575
Learning Objectives 575
Information Systems Auditing Concepts 575
Structure of a financial statement audit 575
Auditing around the computer 577
Auditing through the computer 577
Auditing with the computer 578
Information Systems Auditing Technology 579
Test Data 579
Integrated-test-facility approach 581
Parallel simulation 582
Audit software 583
Embedded audit routines 584
Extended records 586
Xli CONTENTS
Snapshot 586
Tracing 587
Review of systems documentation 587
Control flowcharting 588
Mapping 588
Types of Information Systems Audits 588
General approach to an information systems audit 588
Information systems application audits 589
Application systems development audits 590
Computer service center audits 591
Summary 592 • Glossary 592 • Chapter Quiz 593 • Review
Problem 594 • Solution to Review Problem 594 • Questions and
Problems 595 • Answers to Chapter Quiz 600
PART IV: SYSTEMS DEVELOPMENT 601
CHAPTER 16 Systems Planning and Analysis 601
Learning Objectives 601
Overview 601
Systems Planning and Feasibility Analysis 602
Systems planning and top management 603
Steering committee 604
Developing objectives and system constraints 604
Developing a strategic systems plan 605
Identifying individual projects for priority 605
Developing a systems project proposal 605
Commissioning the systems project 606
The Steps of Systems Analysis 606
Phase 1: survey the present system 606
Phase 2: identify information needs 609
Phase 3: identify the systems requirements 610
Phase 4: develop a systems analysis report 611
Fact-Gathering Techniques 611
Depth interviews 612
Structured interviews 612
Open-ended questionnaires 613
Close-ended questionnaires 613
Document reviews 614
Observation 614
Techniques for Organizing Facts 615
Work measurement analysis 615
Work distribution analysis 616
Information flow analysis 617
Functional analysis 619
Matrix analysis 620
Structured Systems Analysis 621
Logical flow diagrams versus flowcharts 621
Systems design versus systems analysis 622
The steps in structured systems analysis 622
CONTENTS xiii
Summary 624 • Glossary 625 • Chapter Quiz 626 • Review
Problem 627 • Solution to Review Problem 628 • Questions and
Problems 628 • Answers to Chapter Quiz 632
CHAPTER 17 Systems Design 633
Learning Objectives 633
Overview 633
Steps in Systems Design 634
Evaluating design alternatives 634
Preparing design specifications 637
Preparing and submitting systems design specifications 638
General Design Considerations 639
Output design 639
Database design 640
Data processing 641
Data input 641
Controls and security measures 641
Design Techniques 641
Forms design 642
Database design 643
Systems design packages 643
Choosing software and hardware 644
Summary 645 • Glossary 646 • Chapter Quiz 646 • Review
Problem 648 • Solution to Review Problem 648 • Questions and
Problems 649 • Answers to Chapter Quiz 653
Appendix: System Modeling 653
CHAPTER 18 Systems Implementation, Operation, and Control 657
Learning Objectives 657
Overview 657
Systems Implementation 658
Establishing plans and controls for implementation 658
Executing implementation activities 659
Evaluating the new system 662
Financial Control Over Information Systems 663
The information systems budget 663
The nature of information systems costs 663
Acquisition and insurance controls 664
Financial control strategies 666
Control Over Nonfinancial Information Systems Resources 670
Auditing the information system 671
Maintaining and modifying the system 671
Summary 672 • Glossary 672 • Chapter Quiz 673 • Review
Problem 674 • Solution to Review Problem 674 • Questions and
Problems 674 • Answers to Chapter Quiz 678
INDEX 679
|
adam_txt |
Contents
Preface xiv
PART I: INTRODUCTION TO ACCOUNTING INFORMATION SYSTEMS l
CHAPTER 1 Accounting Information Systems: An Overview 1
Learning Objectives 1
Accounting Information Systems and Business Organizations 1
Information and decisions 1
Information systems 3
Transaction Processing Cycles 6
Internal control process 8
Accounting and Information Technology 10
The information system function 10
End-user computing 13
Quick-response technology 16
The Accountant and Systems Development 19
The nature of systems development 19
Behavioral considerations in systems development 20
Summary 22 • Glossary 23 • Chapter Quiz 24 • Questions and
Problems 25 • Answers to Chapter Quiz 30
CHAPTER 2 Systems Techniques and Documentation 31
Learning Objectives 31
Users of Systems Techniques 31
Use of systems techniques in auditing 31
Use of systems techniques in systems development 33
Systems Techniques 34
Flowcharting symbols 34
Symbol use in flowcharting 37
IPO and HIPO charts 38
Systems and program flowcharts 40
Logical dataflow diagrams 40
Logical data flow diagrams and structured analysis 41
Analytic, document, and forms distribution flowcharts 43
Analytic flowcharting illustration 45
Narrative techniques 50
Resource utilization analysis 51
Decision analysis techniques 53
Summary 55 • Glossary 56 • Chapter Quiz 57 • Review Problem 58 •
Questions and Problems 59 • Answers to Chapter Quiz 70
CONTENTS
CHAPTER 3 The Internet, Intranets, and Electronic Commerce 71
Learning Objectives 71
Electronic Commerce 71
Electronic networks 71
Commerce on the internet 75
Security for Electronic Transactions 79
Introduction 79
Types of encryption systems 79
Security Issues for Public-Key Encryption Systems 85
Cryptanalysis attacks 85
Factoring attacks 86
Key management 86
Applications of Electronic Commerce and Encryption Technology 89
Virtual cash systems 90
Privacy issues 90
Computer software and computer card systems 91
Summary 93 • Glossary 95 • Chapter Quiz 96 • Questions and
Problems 97 • Questions and Problems from the Appendix 102 •
Answers to Chapter Quiz 105 • Appendix: An Introduction to Computer
Technology 105
CHAPTER 4 Introduction to Transaction Processing 129
Learning Objectives 129
Transaction Flows: An Overview 129
Transaction flows in a manufacturing firm 129
Transaction cycles and application systems 131
Components of the Transaction Processing System 133
Inputs 133
Processing 133
Storage 134
Outputs 135
Designing Double-Entry Systems 135
A systems approach 135
Standard journal entries 137
Modes of transaction processing 138
Need for a chart of accounts 142
Designing a chart of accounts 143
Documentation 145
Coding Systems for Transaction Processing 145
Types of codes 145
Considerations in designing codes 147
Coding examples in accounting systems 148
Form Design and Records Retention Considerations 150
Form design considerations 151
Records retention considerations 151
Electronic tax-record retention requirements 152
Summary 152 • Glossary 153 • Chapter Quiz 154 • Review
CONTENTS Vii
Problem 155 • Solution to Review Problem 156 • Questions and
Problems 157 • Answers to Chapter Quiz 163
CHAPTER 5 Transaction Processing and the Internal
Control Process 164
Learning Objectives 164
The Necessity for Controls 164
Controls and exposures 164
Common exposures 164
Fraud and white-collar crime 166
Computer processing and exposures 168
Control objectives and transaction cycles 169
Components of the Internal Control Process 169
External influences concerning an entity and internal control 171
The impact of the business environment on internal control 172
Control environment 172
Risk assessment 179
Control activities 179
Information and communication 182
Monitoring 183
Transaction Processing Controls 184
General controls 185
Application controls 187
Preventative, detective, and corrective controls 191
Communicating the objectives of internal control 191
Goals and behavior patterns 192
Analysis of Internal Control Processes 194
Analytical techniques 194
Illustration of an internal control analysis 196
Summary 199 • Glossary 199 • Chapter Quiz 201 • Review
Problem 202 • Solution to Review Problem 203 • Questions and
Problems 203 • Answers to Chapter Quiz 214
CHAPTER 6 Computer and Information Systems Security 215
Learning Objectives 215
An Overview of Computer Security 215
The computer security system life cycle 215
The computer security system in the organization 216
Analyzing vulnerabilities and threats 216
Vulnerabilities and Threats 217
The seriousness of computer fraud 218
Individuals posing a threat to the computer system 219
Active threats to computer systems 221
The Computer Security System 225
The control environment 225
Controls for active threats 228
Controls for passive th reals 233
iii CONTENTS
Disaster Risk Management 234
Preventing disasters 234
Contingency planning for disasters 235
Summary 237 • Glossary 238 • Chapter Quiz 240 • Review
Problem 241 • Solution to Review Problem 241 • Questions and
Problems 242 • Answers to Chapter Quiz 252
CHAPTER 7 Revenue- and Expenditure-Cycle Applications 253
Learning Objectives 253
Revenue-Cycle Applications 254
Sales order processing 254
Types of sales order systems 259
Accounts receivable system 261
Transaction flows in an accounts receivable system 262
Sales returns and allowances 264
Write-off of accounts receivable 264
Other revenue-cycle application systems 265
Expenditure-Cycle Applications 266
Purchasing 266
Integrity of the purchasing application system 273
Payroll 274
Payroll processing requirements 277
Other expenditure-cycle application systems 279
Summary 280 • Glossary 280 • Chapter Quiz 281 • Review
Problem 282 • Solution to Review Problem 283 • Questions and
Problems 285 • Answers to Chapter Quiz 300
CHAPTER 8 Production- and Finance-Cycle Applications 301
Learning Objectives 301
Production-Cycle Applications 301
Production control 301
Inventory control 305
Just-in-time (JIT) production 306
Property accounting applications 307
Finance-Cycle Applications 309
Cash receipts: basic considerations 309
Cash-received-on-account application system 311
Lock-box collection systems 316
Cash sales application system 317
Cash disbursements application system 319
Voucher systems 324
Posting of payables 326
Other finance-cycle applications 326
Summary 327 • Glossary 328 • Chapter Quiz 328 • Review
Problem 330 • Solution to Review Problem 330 • Questions and
Problems 331 • Answers to Chapter Quiz 346
CHAPTER 9 Systems Development: A Survey 347
Learning Objectives 347
CONTENTS ix
The Systems Development Life Cycle 347
Organizational context of systems development 347
The systems development life cycle 349
Some conventional wisdom on the systems development life cycle 350
Business reengineering 353
Documentation Standards 356
Overview of systems development documentation 356
Maintenance of systems documentation standards 360
Systems Development Technologies and Practices 361
Analyst/programmer productivity control 361
Structured programming 361
Computer-aided software engineering (CASE) 362
Prototyping 364
Object-oriented technology 366
Reengineering 371
Program change control 371
Database administration 372
Auditor involvement in systems development 373
Usage of advanced techniques 373
Planning and Organizing a Systems Project 374
Project selection 374
The project team 374
Project breakdown into tasks and phases 376
Time estimates 377
Project accounting 380
Cost-overrun trends 382
Summary 382 • Glossary 383 • Chapter Quiz 384 • Review
Problem 385 • Solution to Review Problem 385 • Questions and
Problems 386 • Answers to Chapter Quiz 392
CHAPTER 10 Management Decision Making and Reports 393
Learning Objectives 393
Managers and Decisions 393
Planning and control 393
Decision making 394
Useful information for planning and control 398
Information properties and the degree of usefulness 399
The value of information 399
Software for decision making 401
Reporting to Management 403
Types of reports 403
Reporting systems 409
The financial and cost reporting systems 410
Responsibility accounting reporting systems 411
Profitability reporting systems 413
Summary 415 • Glossary 415 • Chapter Quiz 416 • Review
Problem 417 • Solution to Review Problem 418 • Questions and
Problems 419 • Answers to Chapter Quiz 427
X CONTENTS
PART II. CONTEMPORARY INFORMATION TECHNOLOGY 428
CHAPTER 11 File Processing and Data Management Concepts 428
Learning Objectives 428
Introductory Terminology 428
Fields, data items, attributes, and elements 428
Data occurrences 429
Fixed- and variable-length records 429
Record key and file sequence 432
The Evolution of Database Technology 433
Mainframe environments 434
Database management systems 434
On-line information services 434
Expert systems 435
Object-oriented programming 435
Hypertext systems 435
Intelligent database systems 435
Database Management Systems and their Architecture 436
Conceptual architecture 436
Database architecture at the logical level: logical data structures 438
Database architecture at the physical level 444
Economic relations between file organization techniques 451
Physical architecture, hardware, and response time 453
Database Management Systems and Databases in Practice 454
What database management systems do 454
Nonprogrammable database systems 457
Why database management systems are needed 457
Database documentation and administration 459
Summary 460 • Glossary 462 • Chapter Quiz 463 • Review
Problem 464 • Solution to Review Problem 464 • Questions and
Problems 465 • Answers to Chapter Quiz 471
CHAPTER 12 Distributed Information Systems and
Electronic Data Interchange 472
Learning Objectives 472
Distributed Information Systems 472
Distributed computing concepts 472
Network processing architectures for distributing data 475
Distributing data and computing resources 478
Electronic Data Interchange 480
Electronic funds transfer 485
Digital signatures 488
Summary 489 • Glossary 489 • Chapter Quiz 491 • Review
Problem 492 • Solution to Review Problem 493 • Questions and
Problems 493 • Answers to Chapter Quiz 498
CONTENTS XI
PART III: CONTEMPORARY APPLICATIONS OF
INFORMATION TECHNOLOGY 499
CHAPTER 13 Electronic Data Processing Systems 499
Learning Objectives 499
The Input System 499
Paper-based input systems 499
Paperless input systems 503
The Processing System 506
Paper-based processing systems 506
Paperless processing systems 517
The Output System 519
Summary 520 • Glossary 520 • Chapter Quiz 521 • Review
Problem 523 • Solution to Review Problem 523 • Questions and
Problems 523 • Answers to Chapter Quiz 539
CHAPTER 14 Quick-Response Sales and Manufacturing Systems 540
Learning Objectives 540
Automatic Identification Technology 540
Bar coding technology 541
Two of five 542
Characteristics of bar code symbology 543
Quick-Response Sales Systems 544
Components of quick-response sales systems 545
Transaction processing in quick-response sales systems 548
Special internal control considerations 550
Quick-Response Manufacturing Systems 550
Components of quick-response manufacturing systems 550
Transaction processing in quick-response manufacturing systems 554
Special internal control considerations 564
Summary 565 • Glossary 566 • Chapter Quiz 567 • Review
Problem 568 • Solution to Review Problem 568 • Questions and
Problems 569 • Answers to Chapter Quiz 574
CHAPTER 15 Auditing Information Technology 575
Learning Objectives 575
Information Systems Auditing Concepts 575
Structure of a financial statement audit 575
Auditing around the computer 577
Auditing through the computer 577
Auditing with the computer 578
Information Systems Auditing Technology 579
Test Data 579
Integrated-test-facility approach 581
Parallel simulation 582
Audit software 583
Embedded audit routines 584
Extended records 586
Xli CONTENTS
Snapshot 586
Tracing 587
Review of systems documentation 587
Control flowcharting 588
Mapping 588
Types of Information Systems Audits 588
General approach to an information systems audit 588
Information systems application audits 589
Application systems development audits 590
Computer service center audits 591
Summary 592 • Glossary 592 • Chapter Quiz 593 • Review
Problem 594 • Solution to Review Problem 594 • Questions and
Problems 595 • Answers to Chapter Quiz 600
PART IV: SYSTEMS DEVELOPMENT 601
CHAPTER 16 Systems Planning and Analysis 601
Learning Objectives 601
Overview 601
Systems Planning and Feasibility Analysis 602
Systems planning and top management 603
Steering committee 604
Developing objectives and system constraints 604
Developing a strategic systems plan 605
Identifying individual projects for priority 605
Developing a systems project proposal 605
Commissioning the systems project 606
The Steps of Systems Analysis 606
Phase 1: survey the present system 606
Phase 2: identify information needs 609
Phase 3: identify the systems requirements 610
Phase 4: develop a systems analysis report 611
Fact-Gathering Techniques 611
Depth interviews 612
Structured interviews 612
Open-ended questionnaires 613
Close-ended questionnaires 613
Document reviews 614
Observation 614
Techniques for Organizing Facts 615
Work measurement analysis 615
Work distribution analysis 616
Information flow analysis 617
Functional analysis 619
Matrix analysis 620
Structured Systems Analysis 621
Logical flow diagrams versus flowcharts 621
Systems design versus systems analysis 622
The steps in structured systems analysis 622
CONTENTS xiii
Summary 624 • Glossary 625 • Chapter Quiz 626 • Review
Problem 627 • Solution to Review Problem 628 • Questions and
Problems 628 • Answers to Chapter Quiz 632
CHAPTER 17 Systems Design 633
Learning Objectives 633
Overview 633
Steps in Systems Design 634
Evaluating design alternatives 634
Preparing design specifications 637
Preparing and submitting systems design specifications 638
General Design Considerations 639
Output design 639
Database design 640
Data processing 641
Data input 641
Controls and security measures 641
Design Techniques 641
Forms design 642
Database design 643
Systems design packages 643
Choosing software and hardware 644
Summary 645 • Glossary 646 • Chapter Quiz 646 • Review
Problem 648 • Solution to Review Problem 648 • Questions and
Problems 649 • Answers to Chapter Quiz 653
Appendix: System Modeling 653
CHAPTER 18 Systems Implementation, Operation, and Control 657
Learning Objectives 657
Overview 657
Systems Implementation 658
Establishing plans and controls for implementation 658
Executing implementation activities 659
Evaluating the new system 662
Financial Control Over Information Systems 663
The information systems budget 663
The nature of information systems costs 663
Acquisition and insurance controls 664
Financial control strategies 666
Control Over Nonfinancial Information Systems Resources 670
Auditing the information system 671
Maintaining and modifying the system 671
Summary 672 • Glossary 672 • Chapter Quiz 673 • Review
Problem 674 • Solution to Review Problem 674 • Questions and
Problems 674 • Answers to Chapter Quiz 678
INDEX 679 |
any_adam_object | 1 |
any_adam_object_boolean | 1 |
author | Bodnar, George H. Hopwood, William S. |
author_GND | (DE-588)130000256 |
author_facet | Bodnar, George H. Hopwood, William S. |
author_role | aut aut |
author_sort | Bodnar, George H. |
author_variant | g h b gh ghb w s h ws wsh |
building | Verbundindex |
bvnumber | BV023517035 |
callnumber-first | H - Social Science |
callnumber-label | HF5679 |
callnumber-raw | HF5679.B59 1998 |
callnumber-search | HF5679.B59 1998 |
callnumber-sort | HF 45679 B59 41998 |
callnumber-subject | HF - Commerce |
classification_rvk | QP 852 |
ctrlnum | (OCoLC)915827641 (DE-599)BVBBV023517035 |
dewey-full | 657/.028521 |
dewey-hundreds | 600 - Technology (Applied sciences) |
dewey-ones | 657 - Accounting |
dewey-raw | 657/.0285 21 |
dewey-search | 657/.0285 21 |
dewey-sort | 3657 3285 221 |
dewey-tens | 650 - Management and auxiliary services |
discipline | Wirtschaftswissenschaften |
discipline_str_mv | Wirtschaftswissenschaften |
edition | 7. ed. |
format | Book |
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id | DE-604.BV023517035 |
illustrated | Illustrated |
index_date | 2024-07-02T22:32:01Z |
indexdate | 2024-07-09T21:23:42Z |
institution | BVB |
isbn | 0137509782 |
language | English |
oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-016837480 |
oclc_num | 915827641 |
open_access_boolean | |
owner | DE-521 |
owner_facet | DE-521 |
physical | XVII, 686 S. graph. Darst. |
publishDate | 1998 |
publishDateSearch | 1998 |
publishDateSort | 1998 |
publisher | Prentice Hall |
record_format | marc |
spelling | Bodnar, George H. Verfasser aut Accounting information systems George H. Bodnar ; William S. Hopwood 7. ed. Upper Saddle River, NJ Prentice Hall 1998 XVII, 686 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Datenverarbeitung Accounting -- Data processing Information storage and retrieval systems -- Accounting Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Datenverarbeitung (DE-588)4011152-0 gnd rswk-swf Informationssystem (DE-588)4072806-7 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 s Datenverarbeitung (DE-588)4011152-0 s DE-604 Informationssystem (DE-588)4072806-7 s 1\p DE-604 Hopwood, William S. Verfasser (DE-588)130000256 aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016837480&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
spellingShingle | Bodnar, George H. Hopwood, William S. Accounting information systems Datenverarbeitung Accounting -- Data processing Information storage and retrieval systems -- Accounting Rechnungswesen (DE-588)4048732-5 gnd Datenverarbeitung (DE-588)4011152-0 gnd Informationssystem (DE-588)4072806-7 gnd |
subject_GND | (DE-588)4048732-5 (DE-588)4011152-0 (DE-588)4072806-7 |
title | Accounting information systems |
title_auth | Accounting information systems |
title_exact_search | Accounting information systems |
title_exact_search_txtP | Accounting information systems |
title_full | Accounting information systems George H. Bodnar ; William S. Hopwood |
title_fullStr | Accounting information systems George H. Bodnar ; William S. Hopwood |
title_full_unstemmed | Accounting information systems George H. Bodnar ; William S. Hopwood |
title_short | Accounting information systems |
title_sort | accounting information systems |
topic | Datenverarbeitung Accounting -- Data processing Information storage and retrieval systems -- Accounting Rechnungswesen (DE-588)4048732-5 gnd Datenverarbeitung (DE-588)4011152-0 gnd Informationssystem (DE-588)4072806-7 gnd |
topic_facet | Datenverarbeitung Accounting -- Data processing Information storage and retrieval systems -- Accounting Rechnungswesen Informationssystem |
url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016837480&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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