Core concepts of accounting systems /
Stephen A. Moscove, Mark G. Simkin and Nancy A. Bagranoff
- Seventh Edition
- Singapore : John Wiley & Son, Inc., c2001
- x. 502 pages : illustrations ; 26 cm.
Includes index.
Part One. An Introduction to Accounting Information Systems -- Chapter 1. Accounting Information Systems and the Accountant -- Chapter 2. The Technology of Accounting Information System -- Chapter 3. Documenting Accounting Information System -- Part Two. Accounting Information Systems for Collecting, Recording and Storing Business Data -- Chapter 4. Transaction Processing: Fundamentals and Major Processing Cycles -- Chapter 5. Transaction Processing: Additional Cycles, Special Industries and Accounting Software -- Chapter 6. Databases and Data Modeling -- Part Three. Controls and Security in Accounting Information Systems -- Chapter 7. Introduction to Internal Control Systems --Chapter 8. Controls for Computerized Accounting Information Systems -- Chapter 9. Computer Crime and Ethics -- Chapter 10. Auditing Computerized Accounting Information System -- Part Four. Developing Effective Accounting Information System -- Chapter 11. Systems Study: Planning and Analysis --Chapter 12. Systems Study: System Design -- Chapter 13. Systems Study: Implementations and Maintenance -- Part Five. Special Topics in Accounting Information Systems -- Chapter 14. Information and Knowledge Processing Systems in Accounting -- Chapter 15. Electronic Commerce and the Internet.
Every aspects of accounting has been fundamentally changed by information technology and internet. The advent of the information age affects financial accounting, managerial accounting, auditing and tax; in other words, the accounting profession in its entirely.