Accounting information system test bank and solutions manual www.fullmarkteam.com. Core Concepts Of Accounting Information Systems Pdf DownloadCore Concepts of ACCOUNTING INFORMATION SYSTEMS Moscove, Simkin & Bagranoff John Wiley & Sons, Inc. Developed by: S. Bhattacharya, Ph.D. Florida Atlantic University Chapter 2 Documenting Accounting Information Systems. Slide 6: Management accounting concepts and techniques continued to evolve rapidly throughout the rest of the first half of the 20th century, and by 1950 most of the key elements of management accounting as practiced today. Chapter 23 compares variable (direct) costing to absorption costing. Absorption costing is required under generally accepted accounting principles, but may not be as useful. Under absorption costing, product costs include all. In 2010, more than 40 states adopted the same standards for English and math. These standards are called the Common Core State Standards (CCSS). Wiley: Core Concepts of Accounting Information Systems, 1. Edition. CHAPTER 1 Accounting Information Systems and the Accountant. Introduction: Why Study Accounting Information Systems? Careers in Accounting Information Systems 2. Traditional Accounting Career Opportunities 2. Systems Consulting 2. Certified Fraud Examiner 3. Information Technology Auditing and Security 4. Predictive Analytics 5. Accounting and IT 6. Financial Accounting 6. Managerial Accounting 9. Auditing 1. 2Taxation 1. What Are Accounting Information Systems? Accounting Information Systems 1. The Role of Accounting Information Systems in Organizations. What’s New in Accounting Information Systems? Cloud Computing—Impact for Accountants 1. Sustainability Reporting 1. Suspicious Activity Reporting 2. Forensic Accounting, Governmental Accountants, and Terrorism. Corporate Scandals and Accounting 2. CHAPTER 2 Accounting on the Internet 3. Introduction 3. 32. The Internet and World. Wide. Web 3. 4Internet Addresses and Software 3. Intranets and Extranets 3. The. World. Wide Web, HTML, and IDEA 3. Groupware, Electronic Conferencing, and Blogs 3. Social Media and Its Value to Accountants 3. XBRL—Financial Reporting on the Internet 3. XBRL Instance Documents and Taxonomies 3. The Benefits and Drawbacks of XBRL 4. The Current Status of XBRL 4. Electronic Business 4. Accounting 4. 2Retail Sales 4. E- Payments, E- Wallets, and Virtual Currencies 4. Business- to- Business E- Commerce 4. Electronic Data Interchange (EDI) 4. Cloud Computing 4. Privacy and Security on the Internet 4. Identity Theft and Privacy 4. Security 5. 1Spam and Phishing 5. Firewalls, Intrusion Detection Systems,Value- Added Networks, and Proxy Servers 5. Data Encryption 5. Digital Signatures and Digital Time Stamping 5. CHAPTER 3 Cybercrime, Fraud, and Ethics 6. Introduction 6. 73. Cybercrime and Fraud 6. Distinguishing Between Cybercrime and Fraud 6. Cybercrime Legislation 7. Cybercrime Statistics 7. Examples of Cybercrime 7. Compromising Valuable Information 7. Hacking 7. 5Denial of Service 7. Preventing and Detecting Cybercrime and Fraud 7. Enlist Top- Management Support 7. Increase Employee Awareness and Education 7. Assess Security Policies and Protect Passwords 8. Implement Controls 8. Identify Computer Criminals 8. Maintain Physical Security 8. Recognize the Symptoms of Employee Fraud 8. Use Data- Driven Techniques 8. Employ Forensic Accountants 8. Ethical Issues, Privacy, and Identity Theft 8. Ethical Issues and Professional Associations 8. Meeting the Ethical Challenges 8. Privacy 8. 9Company Policies with Respect to Privacy 8. Identity Theft 9. CHAPTER 4 Information Technology and AISs 9. Introduction 9. 94. The Importance of Information Technology to Accountants. Six Reasons 1. 00. The Top 1. 0 Information Technologies 1. Input, Processing, and Output Devices 1. Input Devices 1. 02. Central Processing Units 1. Output Devices 1. Secondary Storage Devices 1. Magnetic (Hard) Disks 1. CD- ROMs, DVDs, and Blu- Ray Discs 1. Flash Memory 1. 14. Image Processing and Record Management Systems 1. Data Communications and Networks 1. Communication Channels and Protocols 1. Local and Wide Area Networks 1. Client. Server Computing 1. Wireless Data Communications 1. Cloud Computing 1. Computer Software 1. Operating Systems 1. Application Software 1. Programming Languages 1. CHAPTER 5 Documenting Accounting Information Systems. Introduction 1. 39. Why Documentation is Important 1. Primary Documentation Tools 1. Data Flow Diagrams 1. Document Flowcharts 1. System Flowcharts 1. Process Maps 1. 56. Other Documentation Tools 1. Program Flowcharts 1. Decision Tables and Decision Trees 1. Software Tools for Graphical Documentation and SOX Compliance. End User Computing and Documentation 1. The Importance of End User Documentation 1. Policies for end user Computing and Documentation 1. CHAPTER 6 Developing and Implementing Effective Accounting. Information Systems 1. Introduction 1. 79. The Systems Development Life Cycle 1. Four Stages in the Systems Development Life Cycle 1. Systems Studies and Accounting Information Systems 1. Systems Planning 1. Planning for Success 1. Investigating Current Systems 1. Systems Analysis 1. Understanding Organizational Goals 1. Systems Survey Work 1. Data Analysis 1. 86. Evaluating System Feasibility 1. Detailed Systems Design and Acquisition 1. Designing System Outputs, Processes, and Inputs 1. The System Specifications Report 1. Choosing an Accounting Information System 1. Outsourcing 1. 96. Implementation, Follow- Up, and Maintenance 1. Implementation Activities 1. Managing Implementation Projects 1. Postimplementation Review 2. System Maintenance 2. CHAPTER 7 Database Design 2. Introduction 2. 15. An Overview of Databases 2. What Is a Database? Significance of Databases 2. Storing Data in Databases 2. Additional Database Issues 2. Steps in Developing a Database Using the Resources, Events. Agents (REA) Approach 2. Step 1—Identify Business and Economic Events 2. Step 2—Identify Entities 2. Step 3—Identify Relationships 2. Step 4—Create Entity- Relationship Diagrams 2. Step 5—Identify Attributes of Entities 2. Step 6—Convert E- R Diagrams into Database Tables 2. Normalization 2. 30. First Normal Form 2. Second Normal Form 2. Third Normal Form 2. CHAPTER 8 Organizing and Manipulating the Data in Databases. Introduction 2. 43. Creating Database Tables in Microsoft Access 2. Database Management Systems 2. An Introduction to Microsoft Access 2. Creating Database Tables 2. Creating Relationships 2. Entering Data in Database Tables 2. Creating Records 2. Ensuring Valid and Accurate Data Entry 2. Tips for Creating Database Tables and Records 2. Extracting Data from Databases: Data Manipulation Languages. DMLs) 2. 55. Creating Select Queries 2. Creating Action Queries 2. Guidelines for Creating Queries 2. Structured Query Language (SQL) 2. Sorting, Indexing, and Database Programming 2. Online Analytical Processing (OLAP) and Data Mining 2. Cloud Databases and Data Warehouses 2. Cloud Databases 2. Data. Warehouses 2. CHAPTER 9 Database Forms and Reports 2. Introduction 2. 75. Forms 2. 75. Creating Simple Forms 2. Using Forms for Input and Output Tasks 2. Subforms: Showing Data from Multiple Tables 2. Concluding Remarks About Forms 2. Reports 2. 83. Creating Simple Reports 2. Creating Reports with Calculated Fields 2. Creating Reports with Grouped Data 2. Concluding Remarks About Reports 2. CHAPTER 1. 0 Accounting Information Systems and Business. Processes: Part I 3. Introduction 3. 01. Business Process Fundamentals 3. Overview of the Financial Accounting Cycle 3. Coding Systems 3. Collecting and Reporting Accounting Information 3. Designing Reports 3. From Source Documents to Output Reports 3. The Sales Process 3. Objectives of the Sales Process 3. Inputs to the Sales Process 3. Outputs of the Sales Process 3. The Purchasing Process 3. Objectives of the Purchasing Process 3. Inputs to the Purchasing Process 3. Outputs of the Purchasing Process 3. Current Trends in Business Processes 3. Business Process Outsourcing (BPO) 3. Business Process Management Software 3. CHAPTER 1. 1 Accounting Information Systems and Business. Processes: Part II 3. Introduction 3. 33. The Resource Management Process 3. Human Resource Management 3. Fixed Asset Management 3. The Production Process 3. Objectives of the Production Process 3. Inputs to the Production Process 3. Outputs of the Production Process 3. The Financing Process 3. Objectives of the Financing Process 3. Inputs to the Financing Process 3. Outputs of the Financing Process 3. Business Processes in Special Industries 3. Professional Service Organizations 3. Not- for- Profit Organizations 3. Health Care Organizations 3. Business Process Reengineering 3. Why Reengineering Sometimes Fails 3. CHAPTER 1. 2 Integrated Accounting and Enterprise Software. Introduction 3. 63. Integrated Accounting Software 3. Small Business Accounting Software 3. Mid- Range and Large- Scale Accounting Software 3. Specialized Accounting Information Systems 3. Enterprise- Wide Information Systems 3. Enterprise System Functionality 3. The Architecture of Enterprise Systems 3. Business Processes and ERP Systems 3. Benefits and Risks of Enterprise Systems 3. Selecting a Software Package 3. When Is a New AIS Needed? Selecting the Right Accounting Software 3. CHAPTER 1. 3 Introduction to Internal Control Systems. Introduction 3. 91. Definition of Internal Control 3. Internal Control Systems 3. Coso Internal Control—Integrated Framework 3. COSO Report 3. 93. COSO Report 3. 95. Enterprise Risk Management 3. ERM Framework 3. 96. Using the 2. 00. 4 ERM Framework 3. Examples of Control Activities 4. Good Audit Trail 4. Sound Personnel Policies and Procedures 4. Separation of Duties 4. Physical Protection of Assets 4. Monitoring Internal Control Systems 4. Reviews of Operating Performance 4. COSO Guidance on Monitoring 4. Operating Performance vs. Monitoring 4. 08. COBIT, Version 5 4. Types of Controls 4. Preventive Controls 4. Detective Controls 4. Corrective Controls 4. Evaluating Controls 4. Requirements of the Sarbanes- Oxley Act 4. Cost- Benefit Analysis 4. A Risk Matrix 4. 15. CHAPTER 1. 4 Computer Controls for Organizations and Accounting. Information Systems 4. Introduction 4. 25. Enterprise- Level Controls 4. Risk Assessment and Security Policies 4. Designing a Security Policy 4. Integrated Security for the Organization 4. General Controls for Information Technology 4. Access to Data, Hardware and Software 4. Personnel Policies to Protect Systems and Data 4. Additional Policies to Protect Systems and Data 4. Application Controls for Transaction Processing 4. Input Controls 4. Processing Controls 4. Output Controls 4. CHAPTER 1. 5 Information Technology Auditing 4. Introduction 4. 59. The Audit Function 4. Internal versus External Auditing 4. Information Technology Auditing 4. Evaluating the Effectiveness of Information Systems Controls. The Information Technology Auditor’s Toolkit 4. Auditing Software 4. People Skills 4. 68. Auditing Computerized Accounting Information Systems. Testing Computer Programs 4. Validating Computer Programs 4. Review of Systems Software 4. Validating Users and Access Privileges 4. Continuous Auditing 4.
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