Description

This title is a Pearson Global Edition. The Editorial team at Pearson has worked closely with educators around the world to include content, which is especially relevant to students outside the United States.

For one-semester undergraduate or graduate courses in accounting information systems.

A market-leading text with the most comprehensive, flexible coverage of AIS available

Accounting Information Systems delivers the most unprecedented coverage of each major approach to teaching AIS, giving instructors the opportunity to reorder chapters and focus the material to suit their individual course needs. The 15th Edition, Global Edition covers all of the most recent updates in AIS, including how developments in IT affect business processes and controls, the effect of recent regulatory developments on the design and operation of accounting systems, and how accountants can use AIS to add value to an organization. Not only will students see how AIS has changed the role of an accountant, but they’ll also be prepared for a successful accounting career in public practice, industry, or government.

Available separately for purchase is Revel, an interactive learning environment designed to boost students’ understanding, retention, and preparedness for class. The integration of course content with interactive assessment creates one continuous learning experience—anytime, anywhere, and on any device.

Features

Updated coverage of AIS keeps the text current and relevant

· NEW - A section on Data Analytics (Part II) updates discussion of relational databases not only as the basis for transaction processing systems, but also as one of the sources for Big Data and Analytics. It also discusses the Extract, Transfer, and Load (ETL) process and various data analytic techniques.

· UPDATED - Discussion of encryption includes blockchain technology.

· UPDATED - Commentary on privacy includes the European Union's General Data Privacy Regulation (GDPR).

· UPDATED - Coverage of auditing has been moved to a web-only appendix as most of this material is covered in other courses.

Student-focused features facilitate learning

· Chapter-opening cases introduce important material and reinforce key concepts. Each case is referenced throughout the chapter and a summary presents solutions to the issues raised in the case.

· UPDATED - Focus Boxes and real-world examples help students understand how companies are using the latest IT developments to improve their AIS.

· UPDATED - Hands-On Excel exercises, many based on “how-to” tutorials that have appeared in recent issues of the Journal of Accountancy, help readers hone their computer skills.

· Problems, pulled from current periodicals and CPA, CMA, CIA, and SMAC exams, provide additional opportunities for students to master key concepts and practice answering exam-style questions.

· End-of-chapter quizzes let students self-assess their understanding of the material. Detailed correct answers and explanations are provided.

· Extensive use of graphics enhances students’ understanding of the concepts through hundreds of figures, diagrams, flowcharts, and tables.

· Key terms and their definitions are repeated in the glossary margins in each chapter, and in the glossary at the end of the text -- making it easy for students to look up various technical terms used throughout the text.

· Extensive online support is available at Pearson’s content-rich, text-supported companion website: pearsonglobaleditions.com

A flexible organization lets instructors tailor the material to fit how they teach their course

Instructors can create a customized version of the text by:

· Easily reordering chapters to focus on the material most appropriate to individual courses.

· Adding their own material or third-party content that they wish to cover in class.

Choosing an alternate version of the REA material presented in Chapters 19-21 that uses the Batini style notation instead of the crow’s feet notation featured in this text.

New to this Edition

Updated coverage of AIS keeps the text current and relevant

· A section on Data Analytics (Part II) updates discussion of relational databases not only as the basis for transaction processing systems, but also as one of the sources for Big Data and Analytics. It also discusses the Extract, Transfer, and Load (ETL) process and various data analytic techniques.

· Discussion of encryption includes blockchain technology.

· Commentary on privacy includes the European Union's General Data Privacy Regulation (GDPR).

· Coverage of auditing has been moved to a web-only appendix as most of this material is covered in other courses.

Student-focused features facilitate learning

· Focus Boxes and real-world examples help students understand how companies are using the latest IT developments to improve their AIS.

· Hands-On Excel exercises, many based on “how-to” tutorials that have appeared in recent issues of the Journal of Accountancy, help readers hone their computer skills.

Table of Contents

PART I: CONCEPTUAL FOUNDATIONS OF ACCOUNTING INFORMATION SYSTEMS

1. Accounting Information Systems: An Overview

2. Overview of Transaction Processing and Enterprise ­Resource Planning Systems

3. Systems Documentation Techniques

 

PART II: DATA ANALYTICS

4. Relational Databases

5. Introduction to Data Analytics in Accounting

6. Transforming Data

7. Data Analysis and Presentation

 

PART III: CONTROL OF ACCOUNTING INFORMATION SYSTEMS 

8. Fraud and Errors

9. Computer Fraud and Abuse Techniques

10. Control and Accounting Information Systems

11. Controls for Information Security

12. Confidentiality and Privacy Controls

13. Processing Integrity and Availability Controls

 

PART IV: ACCOUNTING INFORMATION SYSTEMS APPLICATIONS

14. The Revenue Cycle: Sales to Cash Collections

15. The Expenditure Cycle: Purchasing to Cash Disbursements

16. The Production Cycle

17. The Human Resources Management and Payroll Cycle

18. General Ledger and Reporting System

 

PART V: THE REA DATA MODEL

19. Database Design Using the REA Data Model

20. Implementing an REA Model in a Relational Database

21. Special Topics in REA Modeling

 

PART VI: THE SYSTEMS DEVELOPMENT PROCESS

22. Introduction to Systems Development and Systems Analysis

23. AIS Development Strategies

24. Systems Design, Implementation, and Operation

Author

Marshall B. Romney is Professor Emeritus at Brigham Young University.

Paul J. Steinbart is Professor Emeritus at Arizona State University.