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Solutions Manual for Accounting Information Systems 2nd by Donna Kay 0132991322

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Solutions Manual for Accounting Information Systems 2nd by Donna Kay 0132991322

Product details:

  • ISBN-10 ‏ : ‎ 0132991322
  • ISBN-13 ‏ : ‎ 978-0132991322
  • Author: Donna Kay

Kay/Ovlia is designed to assist readers as they explore the crossroads of accounting and IT—the very place where they’ll learn how to gain a competitive edge in the accounting field. To help them on their journey, this text presents information on how to develop communication, leadership, strategic and critical thinking, a customer focus, an interpretation of converging information, and technological skills.

Table contents:

Part I Conceptual Foundations of Accounting Information Systems
Chapter 1 Accounting Information Systems: An Overview
INTRODUCTION
SYSTEMS, DATA, AND INFORMATION
WHAT IS AN AIS?
WHY STUDY ACCOUNTING INFORMATION SYSTEMS?
AIS Topics Are Tested on the New CPA Exam
THE ROLE OF THE AIS IN THE VALUE CHAIN
PROVIDING INFORMATION FOR DECISION MAKING
Decision Structure. 
THE AIS AND CORPORATE STRATEGY
SUMMARY AND CASE CONCLUSION
AIS IN ACTION
CHAPTER QUIZ
DISCUSSION QUESTIONS
PROBLEMS
Case 1-1	AnyCompany, Inc.: An Ongoing Comprehensive Case
Case 1-2	Ackoff's Management Misinformation Systems
Case 1-3 The Howard Leasing Company
AIS IN ACTION SOLUTIONS
Quiz Key
Chapter 2 Overview of Business Processes 
INTRODUCTION
INFORMATION NEEDS AND BUSINESS ACTIVITIES
INFORMATION NEEDS. 
INTERACTION WITH EXTERNAL AND INTERNAL PARTIES. 
BUSINESS CYCLES. 
TRANSACTION PROCESSING: THE DATA PROCESSING CYCLE
DATA INPUT
DATA STORAGE
Coding Techniques. 
Chart Of Accounts. 
Audit Trail.
DATA PROCESSING
INFORMATION OUTPUT	
ROLE OF THE AIS
Key Terms
AIS IN ACTION
Chapter Quiz
DISCUSSION QUESTIONS
Problems
Case 2-1	Any Company, Inc.: An Ongoing Comprehensive Case
Case 2-2	S&S, Inc. 
Case 2-3 Bar Harbor Blueberry Farm
AIS IN ACTION SOLUTIONS 
Quiz Key
Chapter 3 Systems Development and Documentation Techniques
Learning Objectives
INTRODUCTION
DATA FLOW DIAGRAMS
Elements in a Data Flow Diagram
Data sources and destinations	
Data flows
Processes
Data stores
Data Dictionary
Subdividing the DFD
FLOWCHARTS
Flowchart Symbols
Document Flowcharts
 System Flowcharts
SUMMARY AND CASE CONCLUSION
KEY TERMS
CHAPTER QUIZ
DISCUSSION QUESTIONS
Problems
Case 3-1	Any Company, Inc.: An Ongoing Comprehensive Case
.Case 3-2	Dub 5
Chapter 4 Relational Databases
Learning Objectives
INTRODUCTION
Files Versus Databases
The Importance and Advantages of Database Systems 
DATABASE SYSTEMS
Logical and Physical Views of Data
The Data Dictionary
DBMS Languages
RELATIONAL DATABASES
Types of Attributes
Case Study: Designing a Relational Data Base for S&L
Basic Requirements of a Relational Database
Two Approaches to Database Design 
Query 1. 
Query 2
Query 3
Query 4
DATABASE SYSTEMS AND THE FUTURE OF ACCOUNTING
Summary and Case Conclusion
Key Terms
AIS IN ACTION
Chapter Quiz
COMPREHENSIVE PROBLEM
Table 4-14 Butler Financing Company Spreadsheet
DISCUSSION QUESTIONS
PROBLEMS
.Case 4-1	AnyCompany, Inc.: An Ongoing Comprehensive Case
Case 4-2	Research Projects
AIS IN ACTION
CHAPTER QUIZ
COMPREHENSIVE CASE SOLUTION
Part II
Control and Audit of Accounting Information Systems
Chapter 5
Computer Fraud and Security
Learning Objectives
Introduction
AIS THREATS
INTRODUCTION TO FRAUD
Misappropriation of Assets
Fraudulent Financial Reporting
SAS No. 99: The Auditor's Responsibility to Detect Fraud
WHO PERPETRATES FRAUD AND WHY IT OCCURS
Pressures
Heavy losses or high, undiversified risk 
Opportunities
Rationalizations
COMPUTER FRAUD
Computer Fraud Classifications
Processor
Computer instructions
Data
Output
COMPUTER FRAUD AND ABUSE TECHNIQUES
PREVENTING AND DETECTING COMPUTER FRAUD
Summary and Case Conclusion
Key Terms
AIS IN ACTION
CHAPTER QUIZ
Discussion Questions.
PROBLEMS
 Case 5-1	David L. Miller: Portrait of a White-collar Criminal
Case 5-2	Lexsteel Corporation
CHAPTER QUIZ
Chapter 6
Control and Accounting Information Systems
Learning Objectives
INTRODUCTION
Why AIS Threats Are Increasing
Why Control and Security Are Important
OVERVIEW OF CONTROL CONCEPTS
CONTROL FRAMEWORKS
COBIT Framework 
COSO's Enterprise Risk Management Framework
The ERM Framework versus the Internal Control Framework
 
THE INTERNAL ENVIRONMENT
Management's Philosophy, Operating Style, and Risk Appetite
The Board of Directors
Commitment to Integrity, Ethical Values, and Competence
Organizational Structure
Methods of Assigning Authority and Responsibility
Human Resources Standards
External Influences
OBJECTIVE SETTING

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