Accounting Information Systems, 15/e (GE-Paperback)
暫譯: 會計資訊系統,第15版 (GE-平裝本)
Marshall B. Romney , Pual John Steinbart , Scott L. Summers , David A. Wood
- 出版商: Pearson FT Press
- 出版日期: 2021-04-01
- 售價: $1,450
- 貴賓價: 9.8 折 $1,421
- 語言: 英文
- 頁數: 843
- ISBN: 1292353368
- ISBN-13: 9781292353364
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商品描述
Accounting Information Systems delivers the most unprecedented coverage of each major approach to teaching AIS, giving instructors the opportunity to reorder chapters and focus the material to suit their individual course needs. The 15th Edition, Global Edition covers all of the most recent updates in AIS, including how developments in IT affect business processes and controls, the effect of recent regulatory developments on the design and operation of accounting systems, and how accountants can use AIS to add value to an organisation. Not only will students see how AIS has changed the role of an accountant, but they’ll also be prepared for a successful accounting career in public practice, industry, or government.
New to This Edition:
1.NEW- A section on Data Analytics (Part II) updates discussion of relational databases not only as the basis for transaction processing systems, but also as one of the sources for Big Data and Analytics. It also discusses the Extract, Transfer, and Load (ETL) process and various data analytic techniques.
1.UPDATED- Discussion of encryption includes blockchain technology.
2.UPDATED- Commentary on privacy includes the European Union's General Data Privacy Regulation (GDPR).
3.UPDATED- Coverage of auditing has been moved to a web-only appendix as most of this material is covered in other courses.
商品描述(中文翻譯)
《會計資訊系統》提供了對於教學 AIS 的每一種主要方法前所未有的全面覆蓋,讓教師有機會重新排列章節並根據各自的課程需求專注於特定內容。第十五版全球版涵蓋了 AIS 的所有最新更新,包括 IT 的發展如何影響商業流程和控制、近期監管發展對會計系統設計和運作的影響,以及會計師如何利用 AIS 為組織增值。學生不僅會看到 AIS 如何改變會計師的角色,還將為在公共實務、產業或政府中成功的會計職業做好準備。
本版新內容:
1. 新增 - 數據分析部分(第二部分)更新了關於關聯數據庫的討論,不僅作為交易處理系統的基礎,還作為大數據和分析的來源之一。它還討論了提取、轉移和加載(ETL)過程及各種數據分析技術。
2. 更新 - 加密的討論包括區塊鏈技術。
3. 更新 - 隱私的評論包括歐盟的一般數據保護條例(GDPR)。
4. 更新 - 審計的內容已移至僅限網頁的附錄,因為大部分材料已在其他課程中涵蓋。
目錄大綱
PART I: CONCEPTUAL FOUNDATIONS OF ACCOUNTING INFORMATION SYSTEMS
Ch 1 Accounting Information Systems: An Overview
Ch 2 Overview of Transaction Processing and Enterprise Resource Planning Systems
Ch 3 Systems Documentation Techniques
PART II: DATA ANALYTICS
Ch 4 Relational Databases
Ch 5 Introduction to Data Analytics in Accounting
Ch 6 Transforming Data
Ch 7 Data Analysis and Presentation
PART III: CONTROL OF ACCOUNTING INFORMATION SYSTEMS
Ch 8 Fraud and Errors
Ch 9 Computer Fraud and Abuse Techniques
Ch10 Control and Accounting Information Systems
Ch11 Controls for Information Security
Ch12 Confidentiality and Privacy Controls
Ch13 Processing Integrity and Availability Controls
PART IV: ACCOUNTING INFORMATION SYSTEMS APPLICATIONS
Ch14 The Revenue Cycle: Sales to Cash Collections
Ch15 The Expenditure Cycle: Purchasing to Cash Disbursements
Ch16 The Production Cycle
Ch17 The Human Resources Management and Payroll Cycle
Ch18 General Ledger and Reporting System
PART V: THE REA DATA MODEL
Ch19 Database Design Using the REA Data Model
Ch20 Implementing an REA Model in a Relational Database
Ch21 Special Topics in REA Modeling
PART VI: THE SYSTEMS DEVELOPMENT PROCESS
Ch22 Introduction to Systems Development and Systems Analysis
Ch23 AIS Development Strategies
Ch24 Systems Design, Implementation, and Operation
目錄大綱(中文翻譯)
PART I: CONCEPTUAL FOUNDATIONS OF ACCOUNTING INFORMATION SYSTEMS
Ch 1 Accounting Information Systems: An Overview
Ch 2 Overview of Transaction Processing and Enterprise Resource Planning Systems
Ch 3 Systems Documentation Techniques
PART II: DATA ANALYTICS
Ch 4 Relational Databases
Ch 5 Introduction to Data Analytics in Accounting
Ch 6 Transforming Data
Ch 7 Data Analysis and Presentation
PART III: CONTROL OF ACCOUNTING INFORMATION SYSTEMS
Ch 8 Fraud and Errors
Ch 9 Computer Fraud and Abuse Techniques
Ch10 Control and Accounting Information Systems
Ch11 Controls for Information Security
Ch12 Confidentiality and Privacy Controls
Ch13 Processing Integrity and Availability Controls
PART IV: ACCOUNTING INFORMATION SYSTEMS APPLICATIONS
Ch14 The Revenue Cycle: Sales to Cash Collections
Ch15 The Expenditure Cycle: Purchasing to Cash Disbursements
Ch16 The Production Cycle
Ch17 The Human Resources Management and Payroll Cycle
Ch18 General Ledger and Reporting System
PART V: THE REA DATA MODEL
Ch19 Database Design Using the REA Data Model
Ch20 Implementing an REA Model in a Relational Database
Ch21 Special Topics in REA Modeling
PART VI: THE SYSTEMS DEVELOPMENT PROCESS
Ch22 Introduction to Systems Development and Systems Analysis
Ch23 AIS Development Strategies
Ch24 Systems Design, Implementation, and Operation