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立信英文版会计专业系列教材：会计信息系统

立信英文版会计专业系列教材：会计信息系统

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作者: [美] 莫杜德·拉赫曼（Mawdudur Rahman）著

出版社: 立信会计出版社

出版时间: 2011-11

版次: 1

ISBN: 9787542929839

定价: 56.00

装帧: 平装

开本: 16开

纸张: 胶版纸

页数: 530页

字数: 530千字

正文语种: 英语

分类: 经济

Thisbookprovidesanintroductiontoaccountinginformationfromtheaccountant'sperspective.InmysearchforAIStextbooktouseinundergraduateandgraduatecoursestoteachstudentsacrossdifferentcountries，Idiscoveredanumberofexcellentbooksonthesubjectthoseemphasizecomputerizedinformationsystemsanduseaccountingapplicationsliberally.Thesetextsaremoreappropriateforacourseinsystemsanalysisthanforaccounting.Itissometimedifficulttousethesebooksindifferentculturesgivenspecificexamplesfromonecultureonly. Part1Introduction
Chapter1AccountingInformationSystems-AnOverview
Introduction
ObjectivesofFinancialAccounting
ObjectivesofManagerialAccounting
Chapter2AISandMIS
AttributesandPrinciplesofAccountingInformation
UsersofAccountingInformationSystems
TheRolesofAccountantsintheAIS
SystemsConceptsandtheAIS
TheComputerandAccountingInformationinHistoricalPerspective
Summary
ReviewQuestions,DiscussionQuestions,andProblemsandCases
SuggestedReadings
AISandItsEnvironment
Introduction
ElementsofASystemsDefinition
SystemsinAction
ASystemsDefinitionoftheAIS
DefiningtheComputerAssistedAccountingInformationSystem（CAAIS）
TheInternalEnvironment
TheExternalEnvironment
Summary
ReviewQuestions,DiscussionQuestions,andProblemsandCases
SuggestedReadings
Chapter3TheAccountingSystems
Introduction
TheStructureoftheAccountingSystems
TheAccountingCycle
ComputerizedAccountingSystems
Summary
ReviewQuestions,DiscussionQuestions,andProblemsandCases
SuggestedReadings

Part2TheAIS：ComponentsandInterfaces
Chapter4TheHumanComponentoftheAIS
Introduction
HumanInvolvementinanAIS
ManagerialandBehavioralAspectsoftheHumanSideofanAIS
DysfunctionalBehaviorandMotivation:
Summary
ReviewQuestions,DiscussionQuestions,andProblemsandCases
SuggestedReadings
Chapter5TheHardwareComponent
Introduction
InputCharacteristicsandDevices
CentralProcessingUnitCharacteristics
SecondaryStorageDevices
OutputCharacteristicsandDevices
DataCommunicationsCharacteristicsandDevices
Summary
ReviewQuestions,DiscussionQuestions,andProblemsandCases
SuggestedReadings

Chapter6TheSoftwareComponent
Introduction
TheOperatingSystem
GeneralPurposeSoftware
ApplicationsSoftware
Summary
ReviewQuestions,DiscussionQuestions,andProblemsandCases
SuggestedReadings
Chapter7TheDataComponent:Characteristics,Storage,andRetrieval
Introduction
TheNatureofData
DataStructure
DatabaseStructures
DataUpdateandRetrieval
DatabaseManagement
DataVersusInformation
Summary
ReviewQuestions,DiscussionQuestions,andProblemsandCases
Suggested-Readings

Part3TheDynamicsoftheAIS
Chapter8ProcessingPrinciplesandPractices
Introduction
ComputerOperations
ACAAISExample
DataProcessingIssues
ControlIssuesintheCAAIS
SecurityandPrivacyinComputerProcessing
Summary
ReviewQuestions,DiscussionQuestions,andProblemsandCases
SuggestedReadings
Chapter9TheTraditionalSoftwareDevelopmentLifeCycle
Introduction
TheContextfortheTraditionalLifeCycle
TheMISMasterPlan
TheSoftwareDevelopmentLifeCycle（SDLC）
Summary
ReviewQuestions,DiscussionQuestions,andProblemsandCases
SuggestedReadings
Chapter10AISinOperation:RevenueCycle
Introduction
AccountingTransactionProcessingCycles
ControlsinOrganizations
CoreControls
AControlFramework:OperatingControls
AISinOperation:RevenueCycle
FrameworkforRevenueCycle
ElementsoftheRevenueGeneratingSubsystems
OperatingControlsinRevenueCycle
Summary
ReviewQuestions,DiscussionQuestions,andProblemsandCases
SuggestedReadings

Part4TheAISatWork
Chapter11AISinOperation:ExpenditureCycle,CashControl,Payrolland
Inventory
Introduction
ExpenditureCycleforPurchases
ControlofCashTransactions
PayrollAccounting
InventoryControl
ElectronicOperatingControlsSystems
Summary
ReviewQuestions,DiscussionQuestions,andProblemsandCases
Chapter12AISControls
Introduction
InternalAccountingControls（IAC）
ControlinAutomatedSystems
Summary
ReviewQuestions,DiscussionQuestions,andProblemsandCases
SuggestedReadings
Appendix12:ExcerptsFromtheReportoftheAICPASpecialAdvisory
CommitteeonInternalAccountingControl
Chapter13AISinManagementControls
Introduction
AISCharacteristicsandCriteriaforManagementControl
AISDataSupportforManagementControl
AIS-MISUseMixinManagementControl
AccountantsandManagementControlInterface
ManagementControlDecisionsUsingAIS
Summary
ReviewQuestions,DiscussionQuestions,andProblemsandCases
SuggestedReadings
Appendix13A:GTE'sCostandSchedulePerformanceSystem
Appendix13B:ManagementControlCycleoftheSynexCorporation
Chapter14StrategicDecisions:DSS,AIS,andAI/ES
Introduction
StrategicPlanning:AnOverview
StrategicManagement
AISinCorporatePlanning
DecisionSupportSystems（DSS）
ArtificialIntelligence（AI）andExpertSystems（ES）
Summary
ReviewQuestions,DiscussionQuestions,andProblemsandCases
SuggestedReadings
Chapter15CurrentIssuesinAccountingInformationSystems
Introduction
WebAccounting
EnterpriseResourcePlanning（ERP）
FinancialSupplyChainManagement（FSCM）
BenefitsofFinancialSupplyChain
OtherInnovativeTechnologiesinAccountingTransactionsProcessing
Summary
ReviewQuestions,DiscussionQuestions,andProblemsandCases
内容简介:
Thisbookprovidesanintroductiontoaccountinginformationfromtheaccountant'sperspective.InmysearchforAIStextbooktouseinundergraduateandgraduatecoursestoteachstudentsacrossdifferentcountries，Idiscoveredanumberofexcellentbooksonthesubjectthoseemphasizecomputerizedinformationsystemsanduseaccountingapplicationsliberally.Thesetextsaremoreappropriateforacourseinsystemsanalysisthanforaccounting.Itissometimedifficulttousethesebooksindifferentculturesgivenspecificexamplesfromonecultureonly.
目录:
Part1Introduction
Chapter1AccountingInformationSystems-AnOverview
Introduction
ObjectivesofFinancialAccounting
ObjectivesofManagerialAccounting
Chapter2AISandMIS
AttributesandPrinciplesofAccountingInformation
UsersofAccountingInformationSystems
TheRolesofAccountantsintheAIS
SystemsConceptsandtheAIS
TheComputerandAccountingInformationinHistoricalPerspective
Summary
ReviewQuestions,DiscussionQuestions,andProblemsandCases
SuggestedReadings
AISandItsEnvironment
Introduction
ElementsofASystemsDefinition
SystemsinAction
ASystemsDefinitionoftheAIS
DefiningtheComputerAssistedAccountingInformationSystem（CAAIS）
TheInternalEnvironment
TheExternalEnvironment
Summary
ReviewQuestions,DiscussionQuestions,andProblemsandCases
SuggestedReadings
Chapter3TheAccountingSystems
Introduction
TheStructureoftheAccountingSystems
TheAccountingCycle
ComputerizedAccountingSystems
Summary
ReviewQuestions,DiscussionQuestions,andProblemsandCases
SuggestedReadings

Part2TheAIS：ComponentsandInterfaces
Chapter4TheHumanComponentoftheAIS
Introduction
HumanInvolvementinanAIS
ManagerialandBehavioralAspectsoftheHumanSideofanAIS
DysfunctionalBehaviorandMotivation:
Summary
ReviewQuestions,DiscussionQuestions,andProblemsandCases
SuggestedReadings
Chapter5TheHardwareComponent
Introduction
InputCharacteristicsandDevices
CentralProcessingUnitCharacteristics
SecondaryStorageDevices
OutputCharacteristicsandDevices
DataCommunicationsCharacteristicsandDevices
Summary
ReviewQuestions,DiscussionQuestions,andProblemsandCases
SuggestedReadings

Chapter6TheSoftwareComponent
Introduction
TheOperatingSystem
GeneralPurposeSoftware
ApplicationsSoftware
Summary
ReviewQuestions,DiscussionQuestions,andProblemsandCases
SuggestedReadings
Chapter7TheDataComponent:Characteristics,Storage,andRetrieval
Introduction
TheNatureofData
DataStructure
DatabaseStructures
DataUpdateandRetrieval
DatabaseManagement
DataVersusInformation
Summary
ReviewQuestions,DiscussionQuestions,andProblemsandCases
Suggested-Readings

Part3TheDynamicsoftheAIS
Chapter8ProcessingPrinciplesandPractices
Introduction
ComputerOperations
ACAAISExample
DataProcessingIssues
ControlIssuesintheCAAIS
SecurityandPrivacyinComputerProcessing
Summary
ReviewQuestions,DiscussionQuestions,andProblemsandCases
SuggestedReadings
Chapter9TheTraditionalSoftwareDevelopmentLifeCycle
Introduction
TheContextfortheTraditionalLifeCycle
TheMISMasterPlan
TheSoftwareDevelopmentLifeCycle（SDLC）
Summary
ReviewQuestions,DiscussionQuestions,andProblemsandCases
SuggestedReadings
Chapter10AISinOperation:RevenueCycle
Introduction
AccountingTransactionProcessingCycles
ControlsinOrganizations
CoreControls
AControlFramework:OperatingControls
AISinOperation:RevenueCycle
FrameworkforRevenueCycle
ElementsoftheRevenueGeneratingSubsystems
OperatingControlsinRevenueCycle
Summary
ReviewQuestions,DiscussionQuestions,andProblemsandCases
SuggestedReadings

Part4TheAISatWork
Chapter11AISinOperation:ExpenditureCycle,CashControl,Payrolland
Inventory
Introduction
ExpenditureCycleforPurchases
ControlofCashTransactions
PayrollAccounting
InventoryControl
ElectronicOperatingControlsSystems
Summary
ReviewQuestions,DiscussionQuestions,andProblemsandCases
Chapter12AISControls
Introduction
InternalAccountingControls（IAC）
ControlinAutomatedSystems
Summary
ReviewQuestions,DiscussionQuestions,andProblemsandCases
SuggestedReadings
Appendix12:ExcerptsFromtheReportoftheAICPASpecialAdvisory
CommitteeonInternalAccountingControl
Chapter13AISinManagementControls
Introduction
AISCharacteristicsandCriteriaforManagementControl
AISDataSupportforManagementControl
AIS-MISUseMixinManagementControl
AccountantsandManagementControlInterface
ManagementControlDecisionsUsingAIS
Summary
ReviewQuestions,DiscussionQuestions,andProblemsandCases
SuggestedReadings
Appendix13A:GTE'sCostandSchedulePerformanceSystem
Appendix13B:ManagementControlCycleoftheSynexCorporation
Chapter14StrategicDecisions:DSS,AIS,andAI/ES
Introduction
StrategicPlanning:AnOverview
StrategicManagement
AISinCorporatePlanning
DecisionSupportSystems（DSS）
ArtificialIntelligence（AI）andExpertSystems（ES）
Summary
ReviewQuestions,DiscussionQuestions,andProblemsandCases
SuggestedReadings
Chapter15CurrentIssuesinAccountingInformationSystems
Introduction
WebAccounting
EnterpriseResourcePlanning（ERP）
FinancialSupplyChainManagement（FSCM）
BenefitsofFinancialSupplyChain
OtherInnovativeTechnologiesinAccountingTransactionsProcessing
Summary
ReviewQuestions,DiscussionQuestions,andProblemsandCases

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