000			02149nam a2200229Ia 4500
003			NULRC
005			20250520100549.0
008			250520s9999 xx 000 0 und d
020			_a9789814272537
040			_cNULRC
050			_aHF 5679 .N374 1984
100			_aNash, John F. _eauthor
245		0	_aAccounting Information system / _cJohn F. Nash and Martin B. Roberts
260			_aNew York, London : _bMacmillan Publishing Company, _cc1984
300			_axxvii, 546 pages : _billustrations ; _c24 cm.
504			_aIncludes index.
505			_aI. Introduction -- II. Tools and Techniques -- III. Computerized Information System --IV. Development of Information Systems -- V. Control of Information Systems -- VI. Applications and Transaction Cycles.
520			_aThe need for a new textbook on accounting information systems has been apparent for some time. Our own teaching experience, which involves a range of existing texts, and our discussion with other instructors in the field have indicated a general level of dissatisfaction despite the increasing number of available books. This dissatisfaction stems at least in part from disagreement about what should be included in a course in accounting systems. Whereas in highly structured courses, such as Intermediate Accounting, there is a wide measure of agreement on course content, the content of "the systems course" has typically been left to the discretion of the instructor and reflects his or her special interests and background. As a result, some instructors stress the basics of information processing- files, forms, procedures, and so on while others emphasize modern developments in computerized systems. Some instructors stress systems development, while others stress controls and auditing. Some instructors are conceptually oriented and stress general principles, while others are "nuts and bolts" oriented and stress the practical approach. The available books reflect these different approaches and often do not provide the material for a balanced course.
650			_aACCOUNTING -- DATA PROCESSING
700			_aRoberts, Martin B. _eco-author
942			_2lcc _cBK
999			_c8038 _d8038