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OVERVIEW OF SYSTEMS. The Study of Accounting Information Systems. The Business Environment and the AIS. AIS Enhancements Through Information Technology and Networks. COMPUTER SYSTEMS FUNCTIONS. Data Management. Computer-Based Transaction Processing. Database Modeling and Applications. CONTROL CONCEPTS AND PROCEDURES. Risk Exposures and the Internal Control Structure. General Controls and Application Controls. Security for Transaction/Information Processing Support Systems. Auditing of Information Systems. TRANSACTION CYCLES. The General Ledger and Financial Reporting Cycle. The Revenue Cycle. The Expenditure Cycle. DEVELOPMENT OF INFORMATION SYSTEMS. Systems Development. Index.