Table of contents for Accounting information systems / Marshall B. Romney, Paul John Steinbart.

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Contents
Part I Conceptual Foundations of Accounting Information Systems
Chapter 1 Accounting Information Systems: An Overview
INTRODUCTION
SYSTEMS, DATA, AND INFORMATION
WHAT IS AN AIS?
WHY STUDY ACCOUNTING INFORMATION SYSTEMS?
AIS Topics Are Tested on the New CPA Exam
THE ROLE OF THE AIS IN THE VALUE CHAIN
PROVIDING INFORMATION FOR DECISION MAKING
Decision Structure. 
THE AIS AND CORPORATE STRATEGY
SUMMARY AND CASE CONCLUSION
AIS IN ACTION
CHAPTER QUIZ
DISCUSSION QUESTIONS
PROBLEMS
Case 1-1	AnyCompany, Inc.: An Ongoing Comprehensive Case
Case 1-2	Ackoff's Management Misinformation Systems
Case 1-3 The Howard Leasing Company
AIS IN ACTION SOLUTIONS
Quiz Key
Chapter 2 Overview of Business Processes 
INTRODUCTION
INFORMATION NEEDS AND BUSINESS ACTIVITIES
INFORMATION NEEDS. 
INTERACTION WITH EXTERNAL AND INTERNAL PARTIES. 
BUSINESS CYCLES. 
TRANSACTION PROCESSING: THE DATA PROCESSING CYCLE
DATA INPUT
DATA STORAGE
Coding Techniques. 
Chart Of Accounts. 
Audit Trail.
DATA PROCESSING
INFORMATION OUTPUT	
ROLE OF THE AIS
Key Terms
AIS IN ACTION
Chapter Quiz
DISCUSSION QUESTIONS
Problems
Case 2-1	Any Company, Inc.: An Ongoing Comprehensive Case
Case 2-2	S&S, Inc. 
Case 2-3 Bar Harbor Blueberry Farm
AIS IN ACTION SOLUTIONS 
Quiz Key
Chapter 3 Systems Development and Documentation Techniques
Learning Objectives
INTRODUCTION
DATA FLOW DIAGRAMS
Elements in a Data Flow Diagram
Data sources and destinations	
Data flows
Processes
Data stores
Data Dictionary
Subdividing the DFD
FLOWCHARTS
Flowchart Symbols
Document Flowcharts
 System Flowcharts
SUMMARY AND CASE CONCLUSION
KEY TERMS
CHAPTER QUIZ
DISCUSSION QUESTIONS
Problems
Case 3-1	Any Company, Inc.: An Ongoing Comprehensive Case
.Case 3-2	Dub 5
Chapter 4 Relational Databases
Learning Objectives
INTRODUCTION
Files Versus Databases
The Importance and Advantages of Database Systems 
DATABASE SYSTEMS
Logical and Physical Views of Data
The Data Dictionary
DBMS Languages
RELATIONAL DATABASES
Types of Attributes
Case Study: Designing a Relational Data Base for S&L
Basic Requirements of a Relational Database
Two Approaches to Database Design 
Query 1. 
Query 2
Query 3
Query 4
DATABASE SYSTEMS AND THE FUTURE OF ACCOUNTING
Summary and Case Conclusion
Key Terms
AIS IN ACTION
Chapter Quiz
COMPREHENSIVE PROBLEM
Table 4-14 Butler Financing Company Spreadsheet
DISCUSSION QUESTIONS
PROBLEMS
.Case 4-1	AnyCompany, Inc.: An Ongoing Comprehensive Case
Case 4-2	Research Projects
AIS IN ACTION
CHAPTER QUIZ
COMPREHENSIVE CASE SOLUTION
Part II
Control and Audit of Accounting Information Systems
Chapter 5
Computer Fraud and Security
Learning Objectives
Introduction
AIS THREATS
INTRODUCTION TO FRAUD
Misappropriation of Assets
Fraudulent Financial Reporting
SAS No. 99: The Auditor's Responsibility to Detect Fraud
WHO PERPETRATES FRAUD AND WHY IT OCCURS
Pressures
Heavy losses or high, undiversified risk 
Opportunities
Rationalizations
COMPUTER FRAUD
Computer Fraud Classifications
Processor
Computer instructions
Data
Output
COMPUTER FRAUD AND ABUSE TECHNIQUES
PREVENTING AND DETECTING COMPUTER FRAUD
Summary and Case Conclusion
Key Terms
AIS IN ACTION
CHAPTER QUIZ
Discussion Questions.
PROBLEMS
 Case 5-1	David L. Miller: Portrait of a White-collar Criminal
Case 5-2	Lexsteel Corporation
CHAPTER QUIZ
Chapter 6
Control and Accounting Information Systems
Learning Objectives
INTRODUCTION
Why AIS Threats Are Increasing
Why Control and Security Are Important
OVERVIEW OF CONTROL CONCEPTS
CONTROL FRAMEWORKS
COBIT Framework 
COSO's Enterprise Risk Management Framework
The ERM Framework versus the Internal Control Framework
 
THE INTERNAL ENVIRONMENT
Management's Philosophy, Operating Style, and Risk Appetite
The Board of Directors
Commitment to Integrity, Ethical Values, and Competence
Organizational Structure
Methods of Assigning Authority and Responsibility
Human Resources Standards
External Influences
OBJECTIVE SETTING
 
EVENT IDENTIFICATION 
RISK ASSESSMENT and RISK RESPONSE
Estimate Likelihood and Impact
Identify Controls
Estimate Costs and Benefits
Determine Cost-Benefit Effectiveness
Implement Control or Avoid, Share or Accept the Risk
CONTROL ACTIVITIES
Proper Authorization of Transactions and Activities
Segregation of Duties
Change Management Controls
Design and Use of Adequate Documents and Records
Safeguard Assets, Records and Data
Independent Checks on Performance
Information and Communication
MONITORING 
Perform ERM Evaluations
Implement Effective Supervision
Use Responsibility Accounting
Monitor System Activities 
Track Purchased Software
Conduct Periodic Audits
Employ a Computer Security Officer and Computer Consultants
Engage Forensic Specialists
Install Fraud Detection Software
Implement a Fraud Hot Line. 
SUMMARY AND CASE CONCLUSION
KEY TERMS
AIS IN ACTION
CHAPTER QUIZ
DISCUSSION QUESTIONS
.
PROBLEMS
Case 6-1	AnyCompany, Inc.: An Ongoing Comprehensive Case
Case 6-2	The Greater Providence Deposit & Trust Embezzlement
CASE 6-3 EXCEL INSURANCE COMPANY
AIS IN ACTION
CHAPTER 7: INFORMATION SYSTEMS CONTROLS FOR SYSTEMS RELIABILITY - PART 1: 
INFORMATION SECURITY
Learning Objective
Introduction
3 Fundamental Information Security Concepts
Policy Development
Effective Communication of Policies
Design and Employ Appropriate Control Procedures
Monitor and Take Remedial Action
Perimeter Defense: Routers, Firewalls, and Intrusion Prevention Systems
Dial-up Connections
Wireless Access
1. Host Configuration
2. Managing User Accounts and Privileges
3. Software Design
Encryption Strength
Types of Encryption Systems
Hashing
Digital signatures 
Digital Certificates and Public Key Infrastructure
Effects of Encryption on Other Layers of Defense
Detective Controls
Corrective Controls
Summary and Case Conclusion 
Key Terms
AIS in Action
Chapter Quiz
Discussion Questions
Case 7-1	AnyCompany, Inc.: An Ongoing Comprehensive 
Case 7-2	Developing A Computer Security Checklist
AIS in Action Solutions
Quiz Key
CHAPTER 8: INFORMATION SYSTEMS CONTROLS FOR SYSTEM RELIABILITY- PART 2: 
CONFIDENTIALITY, PRIVACY, PROCESSING INTEGRITY, AND AVAILABILITY
Learning Objectives
Introduction.
Confidentiality
Privacy
Processing Integrity
Additional Batch Processing Data Entry Controls
Additional Online Data Entry Controls
Processing Controls 
Parity checking 
Message acknowledgment techniques 
Batch Processing Integrity Controls
Online Processing Integrity Controls
Availability 
Data Backup Procedures
Documentation
Testing
Change Management Controls
Summary and Case Conclusion
Key Terms
AIS in Action
Chapter Quiz
Problems
Case 8-1	AnyCompany, Inc.: An Ongoing Comprehensive Case.
Case 8-2	The State Department of Taxation
	
AIS in Action Solutions
Quiz Key
Chapter 9
Auditing Computer-Based Information Systems
Learning Objectives
INTRODUCTION
THE NATURE OF AUDITING
Internal Auditing Standards
Types of Internal Auditing Work
An Overview of the Auditing Process
Audit planning
Collection of audit evidence
Evaluation of audit evidence
Communication of audit results
INFORMATION SYSTEMS AUDITS
Objective 1: Overall Security
Objective 2: Program Development and Acquisition
Objective 3: Program Modification
Objective 4: Computer Processing
Concurrent audit techniques
Analysis of program logic
Objective 5: Source Data
.
Objective 6: Data Files
 
COMPUTER SOFTWARE
OPERATIONAL AUDITS OF AN AIS
.
SUMMARY AND CASE CONCLUSION
KEY TERMS
CHAPTER QUIZ
DISCUSSION QUESTIONS
PROBLEMS
Case 9-1	AnyCompany, Inc.: An Ongoing Comprehensive Case
Case 9-2	Preston Manufacturing Company
AIS IN ACTION
QUIZ SOLUTIONS
Part III
Accounting Information Systems Applications
Chapter 10
The Revenue Cycle: Sales and Cash Collections
Learning Objectives
Introduction
Revenue Cycle Business Activities
Sales Order Entry
Shipping
Billing
Cash Collections
Information Processing Procedures
Control: Objectives, Threats, And Procedures
Sales Order Entry
Shipping
Billing and Accounts Receivable
Cash Collections
General Control Issues
Revenue cycle information needs
Summary and Case Conclusion
Key Terms
AIS In Action
Chapter Quiz
Chapter Case - National Electronics
Discussion Questions
Problems
 
Case 10-1	AnyCompany, Inc.: An Ongoing Comprehensive Case
Case 10-2	Elite Publishing Company
Case 10-3 Frontier Floors 
Appendix AOE's Legacy Revenue Cycle System
Sales Order Entry
Shipping
Billing and Accounts Receivable
Cash Collections
AIS In Action Solutions
Quiz Key
Chapter Case - Suggested Solution
Chapter 11
The Expenditure Cycle: Purchasing and Cash Disbursements
Learning Objectives
Introduction
Expenditure Cycle Business Activities
	 
Pay for Goods and Services
Information Processing Procedures
Control Objectives, Threats, and Procedures
Order Goods
Receive and Store Goods
Approve and Pay Vendor Invoices
General Control Issues
Expenditure Cycle Information Needs
 
Summary and Case Conclusion
The basic business activities performed in the expenditure cycle include the following:
Key Terms
AIS In Action
Chapter Quiz
Discussion Questions
Problems
Case 11-1	AnyCompany, Inc.: An Ongoing Comprehensive Case
Case 11-2	Blackwell Industries
Case 11-3 Boone Company
	
Appendix AOE's Legacy Expenditure Cycle System
Order Goods (Purchasing)
Receive and Store Goods
Approve Vendor Invoices and Pay Suppliers
Ais in action solutions
Quiz Key.
Chapter 12
The Production Cycle
Learning Objectives
Introduction
Production Cycle Activities
Product Design
Planning and Scheduling
Production Operations
Cost Accounting
Information processing procedures
Raw Materials Usage Data
Direct Labor Costs 
Machinery and Equipment Usage 
Manufacturing Overhead Costs 
Control Objectives, Threats, and Procedures
Product Design
.
Planning and Scheduling
Production Operations
Cost Accounting
General Threats
 
Production Cycle Information Needs
Criticism 1: Inappropriate Allocation of Overhead Costs
Criticism 2: Misleading Reports
Summary and Case Conclusion
Key Terms
AIS In Action
Chapter Quiz
Discussion Questions
Problems
Case 12-1 - AnyCompany, Inc.: An Ongoing Comprehensive Case
Case 12-2 - The Accountant and cim
ais in action solutions
Quiz Key
Chapter 13
The Human Resources Management and Payroll CycleLearning Objectives
IIntroduction
Overview
Payroll Cycle Activities
Update Payroll Master File
Update Tax Rates and Deductions
Validate Time and Attendance Data
Prepare Payroll
Disburse Payroll
Calculate Employer-Paid Benefits and Taxes
Disburse Payroll Taxes and Miscellaneous Deductions
Outsourcing Options: Payroll Service Bureaus and Professional Employer Organizations
Control Objectives, Threats, and Procedures
Employment Practices
General Control Issues
Threat 8: Poor Performance
Key Decisions and Information Needs
 
Summary and Case Conclusion
Key Terms
AIS In Action
Chapter Quiz
Discussion Questions
Problems
Case 13-1	AnyCompany, Inc.: An Ongoing Comprehensive Case
Case 13-2	Payroll Service Bureaus and Professional Employer Organizations
Case 13-3 Fargo Publishing 
ais in action solutions
Quiz Key
Chapter 14
General Ledger and Reporting System
Learning Objectives
Introduction
General Ledger and Reporting system Activities
Update General Ledger
Post Adjusting Entries
Prepare Financial Statements
Produce Managerial Reports
XBRL: Revolutionizing the Reporting Process
 
Control Objectives, Threats, and Procedures
Threat 1: Errors in Updating the General Ledger and Generating Reports
Threat 2: Loss or unauthorized disclosure or alteration of financial data
 
Threat 3: Poor Performance
supporting management's information needs
The Balanced Scorecard
 
Using Data Warehouses for Business Intelligence
Principles of Graph Design
Summary and Case Conclusion
Key Terms
AIS In ACTION
Chapter Quiz
Discussion Questions
 
Problems
Case 14-1	AnyCompany, Inc.: An Ongoing Comprehensive Case
Case 14-2	Evaluating a General Ledger Package
AIS IN ACTION SOLUTIONS
QUIZ KEY
Chapter 15
Database Design using the REA Data Model
Learning Objectives
Introduction
Database Design Process
ENTITY-RELATIONSHIP DIAGRAMS1
THE REA DATA MODEL2
Structuring Relationships: The Basic REA Template
Developing an REA Diagram
Step 1: Identify Relevant Events 
Step 2: Identify Resources and Agents
summary and case conclusion
Key Terms
ais in action
Chapter Quiz
Comprehensive Review Problem- Expenditure Cycle for Fred's Train Shop
Discussion Questions
Problems
Case 15-1	AnyCompany, Inc.: An Ongoing Comprehensive Case
Case 15-2	REA Data Modeling Extension
ais in action solutions
Quiz Key
Comprehensive Review Problem Solution- REA Diagram of Expenditure Cycle for Fred's Train Shop
Chapter 16
Implementing an REA Model in a Relational Database
Learning Objectives
Introduction
Integrating REA Diagrams across Cycles
Rules for Combining REA Diagrams
Merging Redundant Resource Entities
Merging Redundant Event Entities
Validating the Accuracy of Integrated REA Diagrams
Implementing an REA Diagram in a Relational Database
Step 1: Create Tables for Each Entity and M:N Relationship
Step 2: Assign Attributes to Each Table1
Step 3: Use Foreign Keys to Implement 1:1 and 1:N Relationships
Completeness Check
Using REA Diagrams to retrieve information from a database
Creating Journals and Ledgers 
Summary and Case Conclusion
Key Terms
ais in action
Chapter Quiz
Comprehensive Review Problem
Discussion Questions
Problems
Case 16-1	AnyCompany, Inc.: An Ongoing Comprehensive Case
Case 16-2	Practical Database Design
ais in action solutions
Quiz Key
Case Solution
Chapter 17
Special Topics in REA Modeling
Learning Objectives
Introduction
additional revenue cycle modeling topics
Additional Events
Attribute Placement
New REA Feature - Employee Roles
Sale of Services
Digital Assets
Rental Transactions
additional expenditure cycle modeling topics
Additional Events
Attribute Placement
New REA Feature - M:N Agent-Event Relationships
New REA Feature - Locations
New REA Feature - Relationships between resources and agents
Acquisition of Intangible Services
Rental Transactions
Production cycle Rea model
Additional Entities
Production Cycle Events
New REA Feature - Relationships Between Agents
Combined HR/Payroll data model
HR Cycle Entities
Tracking Employees' Time 
financing activities Data model
Summary and Case Conclusion
ais in action
Chapter Quiz
Discussion Questions
Problems
Case 17-1	AnyCompany, Inc.: An Ongoing Comprehensive Case
Case 17-2	Practical Database Assignment
ais in action solutions
Quiz Key
Part IV
The Systems Development Process
Chapter 18
Introduction to Systems Development and Systems Analysis
Learning Objectives
INTRODUCTION
SYSTEMS DEVELOPMENT
The Players
PLANNING SYSTEMS DEVELOPMENT
FEASIBILITY ANALYSIS
.
BEHAVIORAL ASPECTS OF CHANGE
Why Behavioral Problems Occur
How People Resist AIS Changes
Preventing Behavioral Problems
SYSTEMS ANALYSIS
Initial Investigation 
Systems Survey
Systems Analysis Report
SUMMARY AND CASE CONCLUSION
KEY TERMS
AIS IN ACTION
CHAPTER QUIZ
COMPREHENSIVE PROBLEM
DISCUSSION QUESTIONS
Problems
Case 18-1	AnyCompany, Inc.: An Ongoing Comprehensive Case
Case 18-2	Audio Visual Corporation
Case 18-3 Fighting Crime with IT - How to get Cops to use the system?
Case 18-4 Clinical Trials at Big Pharma
AIS in ACTION SOLUTIONS
CHAPTER QUIZ KEY
COMPREHENSIVE PROBLEM - SOLUTION
Chapter 19
AIS Development Strategies
Learning Objectives
INTRODUCTION
PURCHASE SOFTWARE
Purchasing Software and the SDLC
Selecting a Vendor
Evaluating Proposals and Selecting a System
DEVELOPMENT BY IN-HOUSE IS DEPARTMENTS
Appropriate End-User Development and Use
Benefits of End-User Computing
Risks of End-User Computing
OUTSOURCE THE SYSTEM
The Benefits of Outsourcing
Risks of Outsourcing
BUSINESS PROCESS REENGINEERING
 
PROTOTYPING
Steps in Developing a Prototype
When to Use Prototyping
COMPUTER-AIDED SOFTWARE ENGINEERING
.
Advantages and Disadvantages of CASE Technology
SUMMARY AND CASE CONCLUSION
Key Terms
AIS IN ACTION
CHAPTER QUIZ
Chapter Case: Freedom from Telemarketers - The Do Not Call List: 
	
DISCUSSION QUESTIONS
PROBLEMS
Case 19-1	AnyCompany, Inc.: An Ongoing Comprehensive Case
Case 19-2	Professional Salon Concepts
Case 19.3 No Help at the DMV
Case 19.4 Blue Cross 
AIS IN ACTION SOLUTIONS
CHAPTER QUIZ
CHAPTER CASE - SOLUTION
Chapter 20
Systems Design, Implementation, and Operation
Learning Objectives
INTRODUCTION
CONCEPTUAL SYSTEMS DESIGN
Evaluate Design Alternatives
Prepare Design Specifications
PHYSICAL SYSTEMS DESIGN
Output Design
File and Database Design
Input Design
Forms design
Designing computer screens
Program Design
Procedures Design
Physical Systems Design Report
.
SYSTEMS IMPLEMENTATION
Implementation Planning
Site Preparation
Select and Train Personnel
Complete Documentation
Test the System
SYSTEMS CONVERSION
Data Conversion
OPERATION AND MAINTENANCE
 
 
SUMMARY AND CASE CONCLUSION
KEY TERMS
AIS IN ACTION
CHAPTER QUIZ
CHAPTER CASE: Hershey's Big Bang ERP
DISCUSSION QUESTIONS
PROBLEMS
Case 20-1	AnyCompany, Inc.: An Ongoing Comprehensive Case
Case 20-2	Citizen's Gas Company
Case 20-3 Payroll Problems
Case 20-4 Signal Enterprises Implementation Woes
AIS IN ACTION SOLUTIONS
ANSWERS TO CHAPTER QUIZ
CHAPTER QUIZ
Hershey's Big Bang ERP

Library of Congress Subject Headings for this publication:

Accounting -- Data processing.
Information storage and retrieval systems -- Accounting.