Instant download Accounting Information Systems Romney 13th Edition Solutions Manual pdf docx epub after payment.
Product details:
- ISBN-10 : 0133428532
- ISBN-13 : 978-0133428537
- Author: Marshall B. Romney; Paul J. Steinbart
For undergraduate and graduate courses in AIS
The market-leading text with the most comprehensive, flexible coverage of AIS available.
This market-leading text delivers the most comprehensive and flexible coverage of the our major approaches to teaching AIS, while allowing instructors the flexibility to reorder chapters and focus the material to suit their individual course needs. This new edition has been updated to cover all of the most recent developments in AIS and to show AIS has changed the roles of an accountant.
Table of 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 EVENT IDENTIFICATION RISK ASSESSMENT and RISK RESPONSE Estimate Likelihood and Impact Identify Controls Estimate Costs and Benefits Determine Cost-Benefit Effectiveness Implement Control or Avoid, Share or Accept the Risk CONTROL ACTIVITIES Proper Authorization of Transactions and Activities Segregation of Duties Change Management Controls Design and Use of Adequate Documents and Records Safeguard Assets, Records and Data Independent Checks on Performance Information and Communication MONITORING Perform ERM Evaluations Implement Effective Supervision Use Responsibility Accounting Monitor System Activities Track Purchased Software Conduct Periodic Audits Employ a Computer Security Officer and Computer Consultants Engage Forensic Specialists Install Fraud Detection Software Implement a Fraud Hot Line. SUMMARY AND CASE CONCLUSION KEY TERMS AIS IN ACTION CHAPTER QUIZ DISCUSSION QUESTIONS . PROBLEMS Case 6-1 AnyCompany, Inc.: An Ongoing Comprehensive Case Case 6-2 The Greater Providence Deposit & Trust Embezzlement CASE 6-3 EXCEL INSURANCE COMPANY AIS IN ACTION CHAPTER 7: INFORMATION SYSTEMS CONTROLS FOR SYSTEMS RELIABILITY - PART 1: INFORMATION SECURITY Learning Objective Introduction 3 Fundamental Information Security Concepts Policy Development Effective Communication of Policies Design and Employ Appropriate Control Procedures Monitor and Take Remedial Action Perimeter Defense: Routers, Firewalls, and Intrusion Prevention Systems Dial-up Connections Wireless Access 1. Host Configuration 2. Managing User Accounts and Privileges 3. Software Design Encryption Strength Types of Encryption Systems Hashing Digital signatures Digital Certificates and Public Key Infrastructure Effects of Encryption on Other Layers of Defense Detective Controls Corrective Controls Summary and Case Conclusion Key Terms AIS in Action Chapter Quiz Discussion Questions Case 7-1 AnyCompany, Inc.: An Ongoing Comprehensive Case 7-2 Developing A Computer Security Checklist AIS in Action Solutions Quiz Key CHAPTER 8: INFORMATION SYSTEMS CONTROLS FOR SYSTEM RELIABILITY- PART 2: CONFIDENTIALITY, PRIVACY, PROCESSING INTEGRITY, AND AVAILABILITY Learning Objectives Introduction. Confidentiality Privacy Processing Integrity Additional Batch Processing Data Entry Controls Additional Online Data Entry Controls Processing Controls Parity checking Message acknowledgment techniques Batch Processing Integrity Controls Online Processing Integrity Controls Availability Data Backup Procedures Documentation Testing Change Management Controls Summary and Case Conclusion Key Terms AIS in Action Chapter Quiz Problems Case 8-1 AnyCompany, Inc.: An Ongoing Comprehensive Case. Case 8-2 The State Department of Taxation AIS in Action Solutions Quiz Key Chapter 9 Auditing Computer-Based Information Systems Learning Objectives INTRODUCTION THE NATURE OF AUDITING Internal Auditing Standards Types of Internal Auditing Work An Overview of the Auditing Process Audit planning Collection of audit evidence Evaluation of audit evidence Communication of audit results INFORMATION SYSTEMS AUDITS Objective 1: Overall Security Objective 2: Program Development and Acquisition Objective 3: Program Modification Objective 4: Computer Processing Concurrent audit techniques Analysis of program logic Objective 5: Source Data . Objective 6: Data Files COMPUTER SOFTWARE OPERATIONAL AUDITS OF AN AIS . SUMMARY AND CASE CONCLUSION KEY TERMS CHAPTER QUIZ DISCUSSION QUESTIONS PROBLEMS Case 9-1 AnyCompany, Inc.: An Ongoing Comprehensive Case Case 9-2 Preston Manufacturing Company AIS IN ACTION QUIZ SOLUTIONS Part III Accounting Information Systems Applications Chapter 10 The Revenue Cycle: Sales and Cash Collections Learning Objectives Introduction Revenue Cycle Business Activities Sales Order Entry Shipping Billing Cash Collections Information Processing Procedures Control: Objectives, Threats, And Procedures Sales Order Entry Shipping Billing and Accounts Receivable Cash Collections General Control Issues
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